Jurnal Riset Akuntansi

DETERMINAN IN FRAUD DETECTION

Surtikanti Surtikanti, Joko Supriyanto, Nanang Suryana, Raihan Muhammad Azbi — Sun, 28 Apr 2024 21:32:07 +0700

This study aims to find out how the factors possessed by an auditor are professional skepticism, independence and competence in fraud detection. The research methods used in this study are descriptive and verifiable methods with a quantitative approach. The population in this study are 139 auditors who works in the 13 public accounting firms in Bandung. The sample used in this study amounted to 40 auditors with sample collecting techniques using the non-probability sampling technique with the method used purposive sampling which means the sampling technique is based on certain criteria. Data analysis methods in the study use linear regression, determinations, corelation coefficiencies, and hypothesis testing with the help of SPSS 23.0. Results have shown that professional skepticism, independence and competence have a positive and significant impact on fraud detection. Keywords: Professional Skepticism, Independence, Competence, Fraud Detection

SMART STRATEGIES IN THE INDONESIAN PROPERTY MARKET: TAX AVOIDANCE, PROFITS AND SUPPLY

Wati Aris Astuti, Silmi Nur Fathiyyah Nafis — Sun, 28 Apr 2024 21:48:08 +0700

Tax evasion is common in various sectors, including the property industry in Indonesia.
This practice can be carried out through manipulation of financial reports, exploiting legal
loopholes, or placing investments in areas with lower taxes. This research focuses on the
impact of profitability and inventory intensity on tax avoidance in the property and real
estate sector. The sample was selected from property and real estate companies listed on
the Indonesia Stock Exchange, taking into account the criteria of financial data availability,
reporting consistency and adequate industry representation. The research results show
that profitability and inventory intensity have a significant influence on tax avoidance in this
sector. These findings provide important insights for financial practitioners and regulators
in developing more effective and fair tax policies. With a better understanding of the factors
that influence tax avoidance, regulators can design more careful policies to prevent
practices that harm state tax revenues and create equality in the tax system.

TAX MORALS, TAXPAYERS EGOISM, AND TAX AVOIDANCE

Amir Hidayatulloh, Uswatun Khasanah, Kahfi Fikrianoor — Mon, 29 Apr 2024 09:08:58 +0700

This research aims to analyze the influence of tax morals and taxpayers on tax avoidance. Apart from that, this research also aims to analyze the influence of tax morals on tax avoidance with the mediating variable taxpayer egoism. Data collection was carried out by distributing questionnaires to respondents. The sample for this research is individual taxpayers in Indonesia who have a NPWP. The number of respondents to this research was 350 respondents from 11 provinces in Indonesia. This research data analysis uses Partial Least Square with the help of the WarpPLS tool. This research obtained results that tax morals, taxpayer egoism influence tax avoidance. Apart from that, this research also obtained results that the influence of tax morals on tax avoidance is not mediated by taxpayer egoism.

INFLUENCE OF NET INTEREST MARGIN, NONPERFORMING LOAN AND CAPITAL ADEQUACY RATIO TO RETURN ON ASSET FOREIGN BANKS 2018 – 2022

Mon, 29 Apr 2024 09:23:34 +0700

Decreasing and fluctuating ROA shows that the bank's performance is still not good, according to the OJK Research Director (2022), the banking sector's ROA start to increase but still not optimal. This study aims to empirically examine the effect of net interest margin, non-performing loans, and capital adequacy ratios on return on assets. The population in this study are foreign banks 2018-2022 with a sample of 10 banks in the good category according to the OJK. The results showed that Net Interest Margin (NIM) had a significant and positive effect on Return on Assets (ROA), Non-performing loans (NPL) had a significant and negative effect on Return on Assets (ROA), while Capital Adequacy Ratio (CAR) had no significant effect on Return on Assets (ROA).

Keyword: Net Interest Margin, Non-Performing Loan, Capital Adequacy Ratio, Return on Assets

ANALYSIS OF BLOCKCHAIN TECHNOLOGY IN CYBERSECURITY IN THE FIELD OF ACCOUNTING: SYSTEMATIC LITERATURE REVIEW

Yulianissa Alvina, Wiska Sridayanti, Nabila Azzahra — Mon, 29 Apr 2024 09:30:20 +0700

In the digital era, cybersecurity has become a primary focus due to increasingly complex threats. Blockchain technology, promising high levels of security, has garnered attention in the field of cybersecurity and opened up new opportunities in the world of accounting. However, the success of blockchain-based accounting practices also raises concerns related to overall security. This research utilizes a Systematic Literature Review (SLR) to understand the integration of blockchain in safeguarding data security, particularly in the context of accounting. The research findings indicate that the Internet of Things (IoT) is a primary focus within the theme of blockchain in cybersecurity, with a positive impact on the efficiency and accuracy of financial data management. However, vulnerabilities to Distributed Denial of Service (DDoS) and Sybil Attacks in blockchain technology underscore the need for innovation in developing more robust security solutions in the field of accounting. Therefore, the implications of this research are to support the development of proactive blockchain security solutions against dynamic cyber threats, ensuring the integrity of financial data and the sustainability of company operations in an increasingly advanced digital era.

GROWTH OPPORTUNITY, FIRM SIZE, FINANCIAL DISTRESS AND HEDGING DECISIONS

Devi Ratna Daniati, Akhmad Sigit Adiwibowo — Mon, 29 Apr 2024 09:35:43 +0700

This study aims to determine the effect of Growth Opportunity, Firm Size, and Financial Distress on Hedging Decisions in Property and Real Estate Sector companies listed on the Indonesia Stock Exchange in 2018-2022. The type of research used is quantitative associative using secondary data. The sample selection was based on purposive sampling method, so that the samples obtained were 48 (fortyeight) companies. The data analysis technique used is logistic regression analysis, with data processing using the Eviews 12 for student program. Hypothesis testing in this study used the Likelihood Ratio Statistics (LR Statistics) test and the z-statistics test. The results of the Likelihood Ratio Statistics (LR Statistics) test show that the variables of Growth Opportunity, Firm Size, and Financial Distress together have an effect on hedging decisions. The results of the z-statistics test show that Firm Size has an effect on hedging decisions, while the Growth Opportunity and Financial Distress variables have no effect on hedging decisions.

LESI HERTATI EXPLORING HUMAN CAPITAL AT THE EDUCATION LEVEL THE ROLE OF ACCOUNTING INFORMATION SYSTEM APPLICATIONS IN OVERCOMING FRAUD DETECTION IN THE SHOPEE APPLICATION

Lesi Hertati, Winwin Yadiati — Mon, 29 Apr 2024 09:50:01 +0700

This research aims to explore the importance of human capital such as level of education, understanding and expertise in order to detect fraud in accounting information system software in order to detect fraud. The success of an accounting information system in detecting and preventing fraud does not only depend on technology, but also on the quality of human resources involved in the use, management and development of the system. This study uses descriptive and verification analysis of the role and contribution of human capital, such as knowledge, skills and attitudes, in increasing users of accounting information systems related to fraud detection in the Shopee application. Data was collected through interviews with Indo Global Mandiri University students who use Shopee. The analytical tool used in this research is SEM PLS. The research results prove that understanding of finance, knowledge of information technology, and high analytical skills of human resources can detect fraud in the Shopee application. The research results prove that human capital can be the key to success in increasing the level of education related to accounting information systems that focus on fraud detection in the Shopee application. The role of effective human capital is to increase resilience to potential fraud risks in an increasingly complex business environment.

DYNAMICS OF BIOLOGICAL ASSET DISCLOSURE IN AGRICULTURAL COMPANIES IN INDONESIA

Amir Hamzah, Neni Nurhayati, Nurul Hafifah — Mon, 29 Apr 2024 09:55:51 +0700

In the context of global business dynamics and transparency demands, disclosing biological assets in financial statements becomes crucial for companies to navigate the complexities of evaluating and adapting to international accounting standards. This research aims to analyze the factors influencing the disclosure of biological assets. The research methodology employed is descriptive and verificative, focusing on agricultural companies listed on the Indonesia Stock Exchange. The population comprises annual reports from agricultural companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2021, totaling 41 companies multiplied by the years, resulting in 164 data points. The sampling technique used is purposive sampling, with a sample size of 27 companies from 2018 to 2021, amounting to 108 observation data points. The data analysis technique involves classical assumption tests, panel data regression, determination coefficient tests, and hypothesis testing using Eviews software. The results indicate that, partially, the intensity of biological assets and managerial ownership significantly positively affect the disclosure of biological assets, while profitability has a significant negative impact on the disclosure of biological assets..

Keywords: Intensity of biological assets, managerial ownership, profitability, disclosure of biological assets