Journal of Auditing, Finance, and Forensic Accounting
Journal of Auditing, Finance, and Forensic Accounting abbreviated as JAFFA (E-ISSN : 2461-0607 dan P-ISSN : 2339-2886) is an open access journal (e-journal) in which intended to enhance quality of knowledge through dissemination of knowledge to academics, practitioners, and all parties who have concern to accounting, especially related to auditing, finance and forensic accounting. The JAFFA is published twice a year, both in Bahasa Indonesia and English, i.e. April and October editions.
Articles
124 Documents
<![CDATA[Effect of Pressure, Opportunity, Rationalizations, Capability and Arrogance in The Concept of The Fraud Pentagon ]]>
<![CDATA[Neng Putriyanti]]>;
<![CDATA[Ari Dewi Cahyati]]>
<![CDATA[ JAFFA Vol 8, No 2 (2020): Oktober ]]>
Publisher : <![CDATA[Master of Accounting Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/jaffa.v8i2.8773
<![CDATA[The purpose of this study was to determine whether the elements in the fraud pentagon concept could detect the potential for fraud in financial statements. The sample in this research is state-owned companies (BUMN) listed on the Indonesia Stock Exchange (BEI) in 2014-2018. The sampling method used was purposive sampling technique. The analytical tool in this research uses the logistic regression analysis method. The results showed that the variables pressure and rationalizations had a significant positive effect on fraudulent financial reporting. The opportunity variable has a significant negative effect on fraudulent financial reporting. Meanwhile, the pressure variable, opportunity variable, capability variable, and arrogance variable had a positive and insignificant effect on fraudulent financial statements. ]]>
<![CDATA[The Determinant of Internet Financial Reporting: Evidence From Asean Stock Exchange ]]>
<![CDATA[Angela Angela]]>;
<![CDATA[Dyna Rachmawati]]>
<![CDATA[ JAFFA Vol 9, No 1 (2021): April ]]>
Publisher : <![CDATA[Master of Accounting Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/jaffa.v9i1.10321
<![CDATA[This research aims to analyze the effect of profitability, liquidity, leverage, and market activity on Internet Financial Reporting (IFR). This research was conducted at consumer goods sub-sector manufacturing companies listed on the ASEAN Stock Exchange in 2018-2019. This research used the purposive sampling method. The samples consisted of 378 companies. The data analysis technique used in this research is multiple linear regression analysis techniques. Based on the results of the analysis, it can be seen that the profitability variable has a positive effect on IFR, while the liquidity variable has a negative effect on IFR, then leverage and market activity have no effect on internet financial reporting, where greater leverage and market activity do not make the present company information on internet financial reporting.]]>
<![CDATA[Effect of Corporate Governance and Corporate Social Responsibility on Financial Performance ]]>
<![CDATA[Indah Maha Sari]]>;
<![CDATA[Rita Anugrah]]>;
<![CDATA[Azwir Nasir]]>
<![CDATA[ JAFFA Vol 8, No 2 (2020): Oktober ]]>
Publisher : <![CDATA[Master of Accounting Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/jaffa.v8i2.7449
<![CDATA[This research was conducted to find out effect of independent commissioner, audit committee, and corporate social responsibility on financial performance at Index Kompas 100 in in Indonesia Stock Exchange period 2016-2018. Index Kompas 100 company has high market capitalization value, so it is suitable for use as a population. Samples were determined using the purposive sampling method. Research using multiple linear analyses. This research prove that independent commissioner, audit committee, corporate social responsibility have a influence on financial performance.]]>
<![CDATA[Control-Ownership Wedge and Industry Specialist Auditor ]]>
<![CDATA[Aree Saeed Mustafa]]>
<![CDATA[ JAFFA Vol 9, No 1 (2021): April ]]>
Publisher : <![CDATA[Master of Accounting Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/jaffa.v9i1.10177
<![CDATA[This study extends agency theory by explaining the client's understanding of audit quality. This study contributes to the audit literature by examining the effect of wedge control-ownership on industry specialist auditors that have not been researched in Turkey. The interests of minority and controlling shareholders are not completely compatible. The research analysis method used a logistic regression model, finding that firms that practice a larger difference between control rights and cash flow rights tend to prefer high audit quality measures by industry specialist auditors. This study encourages regulators to improve law enforcement to enhance the role of corporate governance in Turkey to address the features of ownership-control firms and offer a suitable environment for investment and minority shareholders.]]>
<![CDATA[Tauhid and Taqwa: The Soul in the COSO-ERM Framework -An Imaginary Research Dialogue- ]]>
<![CDATA[Mohamad Djasuli]]>
<![CDATA[ JAFFA Vol 8, No 2 (2020): Oktober ]]>
Publisher : <![CDATA[Master of Accounting Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/jaffa.v8i2.7967
<![CDATA[This research is an imaginary dialogue between two internal auditors of a state university. They are called as a religious senior auditor and a junior auditor. The imaginary dialogue used spirituality in order to avoid misunderstanding and heartache of each other. Both of them discuss current issues in regard to internal control as a soul and foundation to achieve the organization's objectives. This research is to discuss the concept of internal control built by the Committee of Sponsoring Organizations of the Treadway Commission (COSO), whether is it enough to be the guardian system or is there missing elements that should be discovered? They will use the COSO-ERM (Entreprises Risk Management) as the modification of COSO, as the internal control world considers risk management is the key to prevent an organization from failure nowadays. Finally, this research offer a deconstruction of the COSO-ERM framework to become The Tauhid Taqwa-COSO-ERM Framework with Tauhid and Taqwa as the most foundation of all things in the framework especially for the human as the operator in all level.Keywords: tauhid, taqwa, COSO-ERM, and internal control]]>
<![CDATA[The Influence of Audit Costs, Audit Engagement and Audit Rotation on Audit Quality ]]>
<![CDATA[Nurul Fauziyah]]>;
<![CDATA[Novi Darmayanti]]>
<![CDATA[ JAFFA Vol 9, No 1 (2021): April ]]>
Publisher : <![CDATA[Master of Accounting Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/jaffa.v9i1.10228
<![CDATA[This study aims to determine the relationship between audit costs, audit engagement, audit rotation on audit quality in textile and garment manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. The research method used a quantitative approach, while the data source used was secondary data. The study population was 16 companies in the textile and garment subsector manufacturing companies listed on the Indonesia Stock Exchange for the period 2013-2017. The sampling method is purposive sampling method, namely the technique of determining the sample with certain considerations. The method of analysis uses multiple linear regression analysis. Partially, it shows that audit costs have a significant effect on audit quality, while engagement auditing has no effect on audit quality, and audit rotation has no significant effect on audit quality. Simultaneously, audit cost, audit engagement and audit rotation have a significant effect on audit quality.]]>
<![CDATA[Client Pressures, Audit Tenure to Audit Quality: Moderation of Auditor Independence ]]>
<![CDATA[Muslim Muslim]]>;
<![CDATA[Hamzah Ahmad]]>;
<![CDATA[Syamsuri Rahim]]>;
<![CDATA[Muhammad Faisal ARPelu]]>
<![CDATA[ JAFFA Vol 8, No 2 (2020): Oktober ]]>
Publisher : <![CDATA[Master of Accounting Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/jaffa.v8i2.8349
<![CDATA[This study aims to examine the effect of client pressure and audit tenure on audit quality with auditor independence as a moderating variable in the Public Accounting Firm (KAP) in Makassar. The data in this study were obtained from each KAP in Makassar City who were willing to become respondents. This study uses primary data by conducting direct research in the field by providing questionnaires/question sheets to 45 respondents. The data analysis method used is moderated regression analysis (MRA). The results showed that client pressure had a positive and significant effect on audit quality. While the audit tenure variable has a negative and significant effect on audit quality. Auditor independence variable is a moderating variable that affects client pressure and audit quality]]>
<![CDATA[Internal Control Perspective Based on Islamic Worldview ]]>
<![CDATA[Mohamad Djasuli]]>
<![CDATA[ JAFFA Vol 9, No 2 (2021): Oktober ]]>
Publisher : <![CDATA[Master of Accounting Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/jaffa.v9i2.11992
<![CDATA[The purpose of the study is to explore and explain the perspective of internal control in the Islamic worldview. This research uses a descriptive qualitative method with Al-Quran and Al-Hadith and related references as research sources. Although the internal control framework model used is based on the COSO framework created in 1985, it has been implemented by Muslim leaders since the era of the Prophet Muhammad until the Abbasid era. The five elements of internal control established by the COSO framework include the control environment, risk assessment, control activities, information and communication, and monitoring. Indicators of control environment elements, researchers recommend adding spirituality and religiosity. The basic element of internal control is the control environment. If the control environment is functioning properly, it will minimize risk, control activities will be carried out simply, information and communication will run smoothly and internal control monitoring can be carried out regularly.]]>
<![CDATA[Performance With Good Corporate Governance As Moderation ]]>
<![CDATA[Cicilia Cicilia]]>;
<![CDATA[Lindrawati Lindrawati]]>
<![CDATA[ JAFFA Vol 9, No 2 (2021): Oktober ]]>
Publisher : <![CDATA[Master of Accounting Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/jaffa.v9i2.12041
<![CDATA[The purpose of this study is to analyze the effect of sustainability reporting on financial performance with good corporate governance as moderation. The research design used is quantitative with a hypothesis. The type of data used is quantitative and qualitative data, that is sustainability reports, annual reports, and CGPI reports. All data is secondary data. The research objects are all companies that participated in the research and CGPI ranking in 2013-2017. Data analysis techniques used in this study are simple, multiple, and moderated linear regression. The results showed sustainability reporting had positive effect on financial performance. Sustainability reporting economic and social dimensions do not affect, while environment dimension has positive effect on financial performance. Good corporate governance can’t moderate the effect of sustainability reporting both overall and per dimension on financial performance.]]>
<![CDATA[ANALYSIS OF BANKRUPTCY PREDICTIONS IN TOBACCO COMPANIES USING ALTMAN Z-SCORE METHOD BASED ON 2013-2018 FINANCIAL ANNUAL REPORTS ]]>
<![CDATA[Wicaksono, Kasman]]>;
<![CDATA[Musa, Purnawarman]]>;
<![CDATA[Anggraeini, Apriana]]>
<![CDATA[ JAFFA Vol 9, No 2 (2021): Oktober ]]>
Publisher : <![CDATA[Master of Accounting Universitas Trunojoyo Madura ]]>
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<![CDATA[This study aims to analyze the financial health condition of a company using the Altman Z-Score method in predicting the potential bankruptcy of a tobacco-producing company in 2013-2018, which is listed on the Indonesia Stock Exchange. The type of data used in this study is obtained from the website www.idx.co.id for five consecutive years. The results showed that from 2013 until 2018, this tobacco-producing company was in the healthy and low-risk category. The value of the total assets variable is the key to changes in its health condition if it changes its value. The results of this study are expected that the company can continue to fulfill its obligations to investors and creditors and manage assets to increase sales in generating profits.]]>
