Consequences of Audit Quality in Signaling Theory Perspective

The purpose of this research is to examine the effect ofAudit Quality toward higher fees, lower litigation; goodreputation; client and higher valuation. Mostly the researchabout audit quality only investigate the determinant factors,meanwhile this research investigate the effect of audit quality.The samples of this research are 101 Accountants in manyprofession around Jakarta roomates selected by purposivesampling. Path analysis is used in this research. The resultsshown that audit quality have an effect toward higher fees, auditquality have an effect toward lower litigation, audit quality havean effect toward good reputation and audit quality have an effecttoward higher valuation client

An Analysis of Financial Distress Determinants in Indonesia's Micro and Small Enterprises

Purpose: This study looks at the role of liquidity, leverage, and profitability in predicting the occurrence of financial distress at Micro and Small Enterprises (MSEs) sector companies registered at the Department of Cooperatives for Small and Medium Enterprises in Palangka Raya, Central Kalimantan, between 2019 and 2021.   Theoretical framework: Financial distress is defined as a situation in which a company's net profit (net income) for a given fiscal year is negative.   Design/Methodology/Approach: The sample determination technique employs purposeful sampling (purposive sampling method). A sample size of 31 Micro and Small Enterprises (MSEs) produced 29 companies between 2019 and 2021. In this study, the data is analyzed with Microsoft Excel 2019, and the hypothesis is tested with Logistic Regression Analysis with the program E-Views 10, at a level of significance of 5%.   Findings: The test results show that (1) liquidity expressed as CR has a significant influence on financial distress, (2) leverage expressed as DAR has no significant influence on financial distress, and (3) profitability expressed as ROA has a significant influence on financial distress.   Research, Practical & Social implications: The Return On Assets (ROA) test results show that profitability (ROA) has a significant negative effect on the financial distress of MSEs from 2019 to 2021. As a result, the study's hypothesis has been proven.   Originality/Value:  The authors declare no potential conflicts of interest with respect to the research, authorship, and publication of this article

THE IMPLEMENTATION OF A MANAGEMENT AUDITON HR RECRUITMENT TO ASSESS THE EFFECTIVENESS OF EMPLOYEE PERFORMANCE

The purpose of this study was to determine the effect of audit planning, recruitment and selection and placement of human resources on the performance of company employees at Pt Indo Taichen Textile Industry. The population of this study includes all parts and divisions of Pt Indo Taichen Textile Industry. The sampling technique used was purposive sampling technique. The type of data used is primary data from interviews and observations to companies and secondary data obtained from company audit reports. The analytical technique used is multiple linear regression analysis using SPSS 26 software. The results showed that the planning audit partially had a significant positive effect on employee performance, the recruitment audit partially had no significant effect on employee performance, and the selection and placement audit partially did not have a significant effect on employee performance. The results of this simultaneous study indicate that the Human Resources (HR) audit affects improvements in improving the performance of company employees, because companies that have carried out audits can find out what HR programs have not been fulfilled, repaired and improved again by the Company

THE IMPLEMENTATION OF A MANAGEMENT AUDITON HR RECRUITMENT TO ASSESS THE EFFECTIVENESS OF EMPLOYEE PERFORMANCE

The purpose of this study was to determine the effect of audit planning, recruitment and selection and placement of human resources on the performance of company employees at Pt Indo Taichen Textile Industry. The population of this study includes all parts and divisions of Pt Indo Taichen Textile Industry. The sampling technique used was purposive sampling technique. The type of data used is primary data from interviews and observations to companies and secondary data obtained from company audit reports. The analytical technique used is multiple linear regression analysis using SPSS 26 software. The results showed that the planning audit partially had a significant positive effect on employee performance, the recruitment audit partially had no significant effect on employee performance, and the selection and placement audit partially did not have a significant effect on employee performance. The results of this simultaneous study indicate that the Human Resources (HR) audit affects improvements in improving the performance of company employees, because companies that have carried out audits can find out what HR programs have not been fulfilled, repaired and improved again by the Company

Measuring the Role of Fraud Prevention and Sustainable Development Goals in Enhancing the Reputation of Government Agencies: As a Case Study

Purpose: This study investigates the mediating effect of fraud prevention and sustainable development goals (SDGs) on the relationship between Continuous Monitoring (CM) and Continuous Auditing (CA) on the reputation of government organizations. This idea was tested using a quantitative methodology in this study.   Theoretical framework: Continuous monitoring, continuous auditing, fraud prevention, sustainable development goals, reputation   Design/Methodology/Approach: The research instrument was a questionnaire filled out by the respondents. Participants in this study were all employees of the Inspectorate of Banten Province, Indonesia. For this study, 120 participants were selected using proportional stratification sampling, and data were analyzed using a structural equation model (SEM).   Findings: This study found that CM had a positive and statistically significant effect on fraud prevention but did not affect the SDGs. Furthermore, CA does not affect fraud prevention but statistically affects the SDGs. In addition, fraud prevention has a statistical effect on the SDGs and the reputation of government agencies. The SDGs have a positive and significant effect on the reputation of government agencies. The mediating effect caused by fraud prevention and SDGs is that fraud prevention mediates the relationship between CM and reputation and CM and SDGs but does not mediate between CA and reputation and CA and SDGs. While the SDGs mediate between CA and reputation but do not mediate between CM and reputation.   Research, Practical & Social implications: In further research, in order to conduct a broader research with other objects. The research is expected to be used for all companies.   Originality/Value: This research proposes a novelty study that analyzes how fraud prevention and SDGs can mediate CM and CA on reputation.

Village Fund Financial Fraud Prevention Model Using Analytical Hierarchy Process Method

The objectives of this study are (1). Identify the factors that cause fraud in village fund management in Banten Province (2). Develop a village fund fraud prevention model using the Analytical Hierarchy Process method. Data collection methods were carried out by in-depth interviews and Focus Group Discussion (FGD) by inviting academics and experts. The analysis technique uses the Analytical Hierarchy Process (AHP) to model the prevention of village fund fraud in Banten Province. Findings. The results of this study indicate that the actor who is considered the most dominant in the occurrence of fraud is the Village Head, and the strategy that is considered the most dominant in preventing fraud is to narrow the opportunities. When viewed from the perspective of a strategy to minimize pressure, the most important aspect is the change in external auditors, from a strategy perspective of narrowing opportunities, the most important aspect is to streamline monitoring, then from the perspective of negative rationalization strategies and positive competency strategies, the most important aspects include ethics education moral and management change, and the last aspect of the closeness of the ruler is the most important aspect in the strategy perspective to reduce arrogance

A Bibliometric Analysis of Islamic Accounting Research Indexed by Dimensions.ai

This bibliometric study investigated the current state of documents on Islamic accounting published by digital object identifier equipped journals from 1990 to 2020 listed in Dimension. The analysis focused on the trends of the keywords, authors and journals. The data analyzed were 556 publications of research publications in Dimension (https://dimension.ai). Search terms were \u27Islamic accounting\u27. The searches used to establish the study dataset were last updated on November 13, 2020. Descriptive statistical methods were used, and a bibliometric analysis was conducted using the R Biblioshiny to find out the bibliometric map. The number of articles discussing the theme of Islamic accounting has been quite extensive in years, along with the development of Islamic financial institutions. Many journals publish this theme, among which the top journal is the Journal of Islamic Accounting and Business Research. The most popular keywords used are Islamic, Accounting dan Financial. The most prolific author is Karim RAA, who has been writing since 1990. The country with the most popular and the most number of authors is Malaysia. This study provides an overview of trends in the most popular keywords, journals and authors in articles on the topic of Islamic accounting, thus providing information for researchers focused on research in the field of Islamic accounting. In the end, this theme has the potential to continue to be developed

Energy Economics in Islamic Countries: A Bibliometric Review

Energy has an important role in the economic growth of a country, the more energy a country has, the better the country's economy. This study tries to map the development of research published in the field of energy economics. The research was conducted using VOSViewer software. The data analyzed were in the form of scientific research related to energy economics in Islamic countries as many as 45 articles published in the last 10 years. The results showed that the number of publications on the development of research results in the field of energy economics continued to increase, with various research methods and countries of study objects. The network visualization shows that the energy economy research development map is divided into 5 clusters. Cluster 1 consists of 7 keywords, cluster 2 consists of 7 keywords, cluster 3 consists of 5 keywords, cluster 4 consists of 5 keywords and cluster 5 consists of 2 keywords. It was found that the most familiar keywords are Country, Renewable Energy, CO2 Emission. Other findings based on the results of text mining are the analysis of Kaya Identity in Islamic countries and solutions in the form of sustainable energy use

SYSTEMATIC MAPPING IN THE TOPIC OF KNOWLEDGE MANAGEMENT: BASED ON BIBLIOMETRIC ANALYSIS 2015 - 2021

This research is a systematic mapping in the topic of Knowledge Management study based on bibliometric analysis. This study aims to determine how the development of citations, publication trends, author collaboration, trend terms titles, trend terms author keywords, and trend terms abstracts in Knowledge Management articles in 2015-2021. Data collection using Publish or Perish (PoP) software in bibliographic search as the initial database in Scopus. The results showed that the highest number of citations (citations) occurred in 2017, as many as 4044 citations. In the publication trend, the most publications occurred in 2019 with 271 articles. Fifteen writers collaborate with other co-authors, namely Hussain, Saddam. kinto, aino. nawaz, faisal. shujahat, muhammad. The most used term in the title is \u27Knowledge Management\u27 with 285 occurrences. The most used keyword term is \u27Knowledge Management\u27 with 31 entries. The most widely used term in the abstract is \u27Management Practice\u27 with 77 occurrences. Furthermore, five groups of journals publish Knowledge Management articles from 2015-2021; most journal publishers publish Knowledge Management articles originating from the United Kingdom with 115 titles, the United States with 20 titles, and Switzerland with 14 titles

Audit Quality Research: A Bibliometric Analysis

This study aims to determine the development and research trend maps with the theme Audit Quality published by well-known journals. The data used in this study were 499 indexed research publications with the theme Audit Quality in the period 1981 to 2020. The map of research development in Audit Quality was obtained through the export process, which would be processed and analyzed using the R Biblioshiny application program. This study shows that the number of publications about the development of Audit Quality research has increased significantly. The research results show that the journal that publishes the most and has the greatest impact in Audit Quality research is Auditing a journal of practice & theory. The most published writers are Myers LA while the most impactful authors are Carcello JV and Knechel WR. This study also indicates that the most widely used topic keywords are Audit, Quality, Evidence, Financial, and Accounting. Last but not least, in general, there are at least 5 theories that form the basis of audit quality