Skeptisme Profesional Auditor Dalam Mendeteksi Kecurangan

Professional skepticism is an attitude that includes a questioning mind and a critical assessment of audit evidence. Auditors should maintain a certain level of professional skepticism in detecting financial statement fraud since the perpetrators conceal the resulting irregularities. Two experiments were conducted. First, a 3x3 between subjects experiment design was conducted to investigate how fraud risk assessment affects the level of professional skepticism on different levels of trust in auditor-client relationship. Participants were randomly assigned to one of nine conditions. Second, a within subject experiment design was conducted to examine the effect of personality type un professional skepticism. A total of 118 junior, senior and supervisor auditors from public accounting firm participated in the experiment. The results of Analysis of Variance (ANOVA) suggest that auditors with identification based trust in the high fraud risk assessment group were more skeptical than in the low fraud risk assessment group. While the auditors with calculus based trust showed no differences in skepticism between the high group and the low fraud risk assessment group. Auditors with ST (Sensing-Thinking) and NT (Intuitive-Thinking) types of personality were more skeptical than other type

Pengaruh Pelaksanaan Penyuluhan Peraturan Perpajakan Terhadap Kepatuhan Wajib Pajak

This research is a qualitative research that aims to identify the effect of the implementation of tax regulation counseling on taxpayer compliance. Tax is a mandatory contribution to the state that is owed by an individual or entity that is coercive in nature based on the law, with no direct compensation and is used for the purposes of the state for the greatest prosperity of the people. Compliance with taxation is a manifestation of tax regulations in reporting and depositing taxes owed by taxpayers. Socialization is an interaction that is carried out to increase the knowledge of taxpayers and prospective taxpayers related to taxation. This study took 4 (four) resource persons consisting of two Gunungsitoli KP2KP employees and two registered taxpayers. Research data collection was carried out through unstructured interviews by directly visiting sources and asking questions about the information needed by researchers. The results of this study indicate that taxpayer compliance that occurs greatly affects taxpayer knowledge of tax regulations and the quality of tax services provided by KP2KP.  Keywords: Taxpayer Compliance, KP2KP, Tax Counseling, Tax Consultatio

Pengaruh Corporate Governance Dan Pengungkapan Sustainability Report Terhadap Kinerja Keuangan

This study aims to determine the effect of corporate governance and the effect of disclosure sustainability report on the financial performance of companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The process of collecting data using a purposive sampling method by obtaining 33 companies for 3 years of observation with 99 observations. The data in this study uses secondary data from annual financial reports and sustainability reports. This research is a quantitative research with data processing using Statistical Product and Service Solution (SPSS). The analysis process used is descriptive statistical analysis, classical assumption test, multiple regression analysis and then hypothesis testing. The independent variables in this study are corporate governance with proxies of the board of directors, independent commissioners, audit committee, and sustainability report. The dependent variable in this study is financial performance with ROE as a proxy. The results of the study show that corporate governance as proxied by the board of directors, independent commissioners, and the audit committee has no effect on financial performance, while the disclosure of sustainability reports has no effect on financial performance.   Keywords: Corporate governance, board of directors, independent commissioner, audit committee, sustainability report, RO

Pengaruh Independensi Auditor, Good Corporate Governance Dan Kualitas Audit Terhadap Integritas Laporan Keuangan

The object of this research is manufacturing companies in Indonesia which are listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. The purpose of this study is to obtain knowledge about the influence of auditor independence, good corporate governance by examining the number of independent commissioners and audit committees, and quality audit of the integrity of financial statements. The data used are the annual financial statements of each manufacturing company listed on the Indonesia Stock Exchange from 2017 to 2019. This study used 31 manufacturing companies selected using purposive sampling technique with a population of 167 companies. This research is a quantitative study with the program used in data processing is Statistical Product and Service Solution (SPSS). The analysis of this study used multiple regression analysis and the significance value of each variable was measured using the t-test. The results of this study indicate that auditor independence has a significant effect on the integrity of financial statements, while independent commissioners, audit committee and audit quality have no significant effect on the integrity of financial statements. Keywords: Auditor Independence, Goo

Minat Menggunakan Audit Tool and Linked Archives System 2.1 (ATLAS 2.1) di KAP Jawa Tengah: Perspektif UTAUT

Perkembangan teknologi informasi saat ini sangat membantu dalam melakukan audit laporan keuangan. Contoh penerapan teknologi informasi di bidang audit adalah penggunaan Audit Tool and Linked Archives System (ATLAS 2.1) di Kantor Akuntan Publik (KAP) oleh auditor. Tujuan penelitian ini untuk menganalisis persepsi auditor tentang faktor-faktor yang memengaruhi minat menggunakan ATLAS 2.1. Faktor-faktor tersebut diukur menggunakan model Unified Theory of Acceptance and Use of Technology (UTAUT). Pengumpulan data menggunakan kuesioner. Sampel menggunakan responden 100 auditor yang bekerja di KAP di Jawa Tengah, data penelitian diolah menggunakan Partial Least Square (PLS) dengan bantuan software WarpPLS 7. Kontribusi penelitian ini memberikan pemahaman baru terkait penggunaan ATLAS 2.1 oleh auditor yang bekerja di KAP. Hasil penelitian menunjukkan bahwa ekspektansi usaha dan kondisi yang memfasilitasi tidak berpengaruh terhadap minat menggunakan ATLAS 2.1. Ekspektansi kinerja dan pengaruh sosial berpengaruh positif signifikan terhadap minat menggunakan ATLAS 2.1 di KAP wilayah Jawa Tengah.The current development of information technology is very helpful in auditing financial statements. An example of the application of information technology in auditing is the Audit Tool and Linked Archives System 2.1 (ATLAS 2.1) by auditors working at Public Accounting Firms (KAP). This study aims to analyze the auditor's perception of the factors that influence the intention to use ATLAS 2.1. These factors are measured using the Unified Theory of Acceptance and Use of Technology (UTAUT) model. Data collection using a questionnaire. The sample used 100 auditors who worked at KAP in Central Java, the research data was processed using Partial Least Square (PLS) with the help of WarpPLS 7 software. The contribution of this research provides a new understanding regarding the use of ATLAS 2.1 by auditors working in KAP. The study results show that business expectations and facilitating conditions do not affect interest in using ATLAS 2.1. Performance expectancy and social influence significantly positively affect interest in using ATLAS 2.1 in KAPs in the Central Java region

Desain dan Implementasi Audit Operasional pada bagian Perpustakaan SMA Laboratorium Kristen Satya Wacana

Kegiatan pengabdian masyarakat bidang audit internal dilakukan di Bagian Perpustakaan SMA Laboratorium Kristen Satya Wacana untuk menilai 3E (efisien, efektif, dan ekonomis) yang ada. Metode yang dilakukan dalam kegiatan audit internal ini diantaranya mengidentifikasi risiko, membuat program dan prosedur audit, wawancara, observasi, konfirmasi, pembagian kuisioner, serta memberikan rekomendasi atas temuan-temuan audit yang diperoleh. Hasil pengabdian masyarakat ini adalah berupa rekomendasi untuk pencegahan, perbaikan, dan pengingkatan kegiatan operasional perpustakaan secara berkesinambungan berdasarkan prinsip 3E.Community service activities in the field of internal audit are carried out in the Satya Wacana Christian High School to assess the existing 3E (efficient, effective, and economical). The methods in this internal audit activity include identifying risks, audit programs and procedures, interviewing, observing, confirming, distributing questionnaires, and providing recommendations based on audit findings. The results if this activity are in the form of recommendations for prevention, improvement of the library operational activitiesbased of the 3E principle

Pengaruh Ukuran Perusahaan, Kualitas, Dan Independensi Komite Audit Terhadap Kecurangan Pelaporan Keuangan Pada Perusahaan BEI

Penelitian ini menguji pengaruh ukuran perusahaan, kualitas, dan independensi komite audit terhadap kecurangan pelaporan keuangan pada perusahaan BEI. Populasi yang dipakai pada penelitian ini adalah perusahaan yang terdaftar di BEI pada tahun 2014 sampai dengan tahun 2018. Berdasarkan data dan kriteria yang tersedia, diperoleh sampel sebanyak 100 perusahaan dimana 60% merupakan perusahaan non fraud dan 40% sisanya merupakan perusahaan fraud. Teknik analisis yang dipakai pada penelitian ini adalah metode regresi logistik yaitu dengan membandingkan perusahaan fraud dan perusahaan non fraud. Sebelum pengujian dilakukan, terlebih dahulu dilakukan analisis deskriptif pada data. Hasil penelitian membuktikan bahwa ukuran perusahaan dan independensi komite audit tidak berpengaruh signifikan terhadap kecurangan pelaporan keuangan. Sedangkan kualitas komite audit sangat berpengaruh signifikan terhadap kecurangan pelaporan keuangan. Penelitian ini bisa dijadikan sebagai bahan pertimbangan untuk investor apakah mereka ingin menanamkan modalnya di perusahaan yang akan dipilihnya nanti. Selain itu penelitian ini juga bermanfaat bagi para manajer, pemegang saham, dan pembuat kebijakan pada suatu perusahaan untuk dapat menyempurnakan sistem tata kelola perusahaan. Kata Kunci : kecurangan pelaporan keuangan, komite audit, kualitas

PERANAN SIKAP SKEPTIS AUDITOR DAN PENAKSIRAN RISIKO KECURANGAN DALAM MENDETEKSI KECURANGAN

AbstractThe purpose of this research is to examine the efect of skeptical attitude and fraud risk assessment on auditors’ professional skepticism behavior of fraud detection. Experimental design is used in this research. The subject of this experiment consist of junior auditors, and senior auditor who work in public accounting firms in Central Java. ANOVA was conducted in this study to analysis the variance of auditor’s professional skepticism behavior between groups of auditors.There are some results in this research. First, skepticism attitude, and fraud risk assessment, influence the behavior of auditors' professional skepticism of fraud detection. Second, a motivation from the auditor’s supervisor such as a high assessment of fraud risk has an important role to maintain and improve auditors’ professional skepticism behavior particularly for auditors who have weak skepticism attitude. This results are supported the theory of attitudes – behavior relation described by Fazio (1990) in the MODE model (Motivation and Opportunity as DEterminants of the attitude-behavior relation) which states that when people are sufficiently motivated to do so, they can construct their attitude toward an object in an effortful manner. When motivation is low, only strong attitude – being chronically accessible – are likely to influence behavior (Fazio, 1990; Fazio and Towles-Schwen, 1999).Keywords: fraud risk assessments, auditor’s professional skepticism, fraud detection

Proposed Model For Industrial Waste Management Practices and Its Impact on Organisational Performance

Due to environment protection issue, waste management becomes one of important factors in maintaining organization sustainability. In developed country, a growing number of companies began to integrate the pro environment practices, such as waste management practices, into their business strategy. In contrast, the implementation of waste management practices by business organizations in developing country, like Indonesia, is still rare. Waste generated by industries is greater than the capacity to manage this volume of waste. This poses a problem that leads to improper disposal of waste and pollution. This study aims to design a research model which investigates the relation of institutional environment including cognitive, regulatory, and normative element; manager environmental attitudes, worker environmental attitudes, environmental policy, strategic waste management practices, and financial performance