THE INFLUENCE OF AUDIT PROCEDURES AND AUDITORS’ EXPERIENCE ON AUDITORS’ RESPONSIBILITY IN DETECTING FRAUD WITH JAVANESE CULTURE AS A MODERATING FACTOR

This study aims to determine the influence of audit procedures and auditors’ experience on auditors’ responsibility in detecting fraud, and to examine whether Javanese culture moderates the influence of audit procedures and auditors’ experience on their responsibility in detecting fraud. The samples in this study are 35 respondents and the questionnaires were distributed to employees working in 8 Public Accounting Firms (KAP) in Semarang. All questions were measured using Likert scale with 4 rank answers from strongly disagree to strongly agree. The data were processed using SPSS 22. Data analysis method used is quantitative analysis using validity test, reliability test, normality test, classic assumption test, multiple linear regression analysis test and moderating test. The results of this study showed that the variables audit procedures and auditors’ experience has a significant influence on the auditors’ responsibility in detecting fraud, and the variable Javanese Culture is found to moderate the influence of audit procedures and auditors’ experience on the responsibilities of auditors who are working in public accounting firms (KAP) in Semarang regarding fraud detection

PERCEIVED EFFECTIVENESS OF FRAUD DETECTION AUDIT PROCEDURES IN GOODS AND SERVICES EXPENDITURES

The aims of this research is to examine the perceptions of auditors about the effectiveness of standard audit procedures in detecting fraud in goods and services expenditures. The population of this study is BPK RI’s auditors in AKN I, AKN II, AKN III, AKN IV, AKN V, and AKN VI. Research sample obtained in this study is 34 auditors. Respondents were given a questionnaire and asked to respond within five Likert scale. Data were analyzed using one-sample t-test and independent sample t-test. The result showed that there are some standard audit procedures in goods and services expenditures that are perceived as more effective and others are perceived as moderately effective. It is found that there are no significant differences in the perceiving the effectiveness of standard audit procedures between less experienced auditor and more experienced auditor. The study has also found that there are only one procedure that has significant difference in the perceived effectiveness of standard audit procedure between male auditor and female auditor

PENGARUH KARAKTERISTIK DEWAN KOMISARIS TERHADAP LAPORAN KEBERLANJUTAN

The purpose of this study is to determine the effect of board of commissioner characteristics on the reporting of the sustainability of public companies in Indonesia Stock Exchange (IDX), Indonesia. Samples from 45 listed companies are taken from LQ45 index from IDX using purposive sampling method and data collected from annual report and sustainability report 2016. The hypothesis proposed is tested by using binary logistic regression. This study documented that the size of the board is positively related to sustainability reporting while the independence of the board of commissioners, female commissioners and commissioners of foreign citizenship is not related to sustainability reporting

The political imaginaries of blockchain projects: discerning the expressions of an emerging ecosystem

There is a wealth of information, hype around, and research into blockchain’s ‘disruptive’ and ‘transformative’ potential concerning every industry. However, there is an absence of scholarly attention given to identifying and analyzing the political premises and consequences of blockchain projects. Through digital ethnography and participatory action research, this article shows how blockchain experiments personify ‘prefigurative politics’ by design: they embody the politics and power structures which they want to enable in society. By showing how these prefigurative embodiments are informed and determined by the underlying political imaginaries, the article proposes a basic typology of blockchain projects. Furthermore, it outlines a frame to question, cluster, and analyze the expressions of political imaginaries intrinsic to the design and operationalization of blockchain projects on three analytic levels: users, intermediaries, and institutions.</p

ANALISIS PENGARUH KESADARAN PELANGGAN TERHADAP PENGUNGKAPAN CSR DAN PENGARUH PENGUNGKAPAN CSR TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016)

The aims of this study is to analyze customer awareness have positive effect to Corporate Social Responsibility (CSR) disclosure at the company and analyze CSR disclosure have positive effect to firm value. The sampling method used is purposive sampling. The population of this study is all companies that have been listed on the Indonesia Stock Exchange in 2016, with a sample of manufacturing companies listed on the Indonesia Stock Exchange in 2016, totaling 66 companies. This study used secondary data from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange in 2016 and Bloomberg database. Independent variables are customer awareness measured by advertising expense devided by sales and CSR as measured by the corporate social responsibility disclosure’s index based on the Global Reporting Initiative (GRI) guidelines version 3.1. Dependent variable is firm value measured by Tobin's Q. The test is descriptive statistical test and regression analysis. The results showed 1) customer awareness significantly have positive effect on CSR disclosure, and 2) CSR disclosure significantly have positive affect on firm value

Understanding the process of policy formulation: the National Development Plan and its post-Washington consensus influences

Thesis (M.Com. (Development Theory and Policy))--University of the Witwatersrand, Faculty of Commerce, Law and Management, School of Economic and Business Sciences, 2014.No abstract provide

PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN PROPORSI WANITA DALAM KOMITE AUDIT TERHADAP AUDIT REPORT LAG DENGAN AUDIT FEE SEBAGAI VARIABEL INTERVENING

This study aimed to examine the effect of firm size, profitability, and the proportion of women in the audit committee on audit report lag. either directly or indirectly through audit fee on companies listed in the Indonesia Stock Exchange. audit report lag is one of ways to look at the timeliness of financial reporting which it is one of the qualitative characteristics of the relevant financial reporting. The data that used in this research is secondary data, that the financial statements and annual reports of 33 companies listed on the Indonesia Stock Exchange in 2010-2015. To prove the hypothesis, regression testing was used to see the direct effect, and the path analysis with Sobel test to see the indirect effect. However, before hypothesis test, this research had done classical assumption test and the result is that the regression model meet the classic assumption test. Simultaneous testing concluded that all independent variables together influence the dependent variable. Partial test results show that profitabilty, the proportion of women in the audit committee, and audit fee directly affect audit report lag. While based on the path analysis and Sobel test showed that only firm size have the indirect effect on audit report lag, through the audit fee