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Menampilkan 1–10 dari 16 artikel
Determinan Pengaruh Kemampuan Auditor dalam Mendeteksi Kecurangan (Studi Empiris di Perwakilan BPKP Provinsi Jawa Tengah)
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 1
(2024)
This research aims to determine the influence of time pressure, independence, professional skepticism, work experience, professional ethics, and competence on the auditor's ability to detect fraud. Many fraud cases occur in Indonesia, so it is necessary to know the magnitude of the influence of each variable. The population used in this research were auditors who worked at the BPKP Representative Office of Central Java Province. The sample processed by the researcher was 30 respondents. This res...
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CORPORATE CHARACTERISTICS ON FIRM VALUES WITH MODERATION OF GOOD CORPORATE GOVERNANCE
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 18
, No 2
(2023)
This study aims to analyze the moderating role of good corporate governance with the interaction of earning management, corporate social responsibility and debt policy on firm value in the perspective of agency theory and signaling theory. This study used a purposive sampling method with a total sample of 65 go public companies registered with The Indonesian Institute of Corporate Governance in the form of the corporate governance perception index (CGPI) for the period 2019 - 2021. The hypothesi...
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PENGARUH PENGETAHUAN PERPAJAKAN, KETEGASAN SANKSI, KUALITAS PELAYANAN PETUGAS PAJAK DAN PENERAPAN E – FILLING TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI
Achmad Basuki
; Jaeni
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 15
, No 2
(2022)
The purpose of this study was to determine whether knowledge of taxation, firmness of sanctions, service quality of tax officers and the application of E-filling had a significant effect on individual taxpayer compliance at MSME Pratama South Semarang. The sample in this study were 100 respondents at KPP Pratama South Semarang. Methods of data collection using a questionnaire. Sampling method used is simple random sampling and the data analysis model used is multiple linear regression analysis....
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PERAN KOMPLEKSITAS TUGAS SEBAGAI PEMODERASI DALAM MENENTUKAN FAKTOR YANG MEMPENGARUHI AUDIT JUDGMENT
Virlianda, Olivia
; Jaeni
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 15
, No 2
(2022)
This study aims to analyze the effect of compliance pressure, audit expertise, audit experience, and self-efficacy on audit judgment moderated by task complexity. The technique used in sampling is purposive sampling technique and obtained by 120 people. Data was collected using a survey method with data collection techniques using a questionnaire distributed to the Financial and Development Supervisory Agency (BPKP). The data analysis technique used moderated regression analysis. The results sho...
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PERKIRAAN BIAYA MODAL SPESIFIK ATAS PABRIK MULTI EFEK DISTILASI
Wibowo, Lisna Krisan
; Saputra, Raka Dimas
; Suherman, Suci Dhiya Mayra
; Fatin, Ainiyyah
; Sinabutar, Kristin Valentina
; Djaeni, Mohammad
; Sari, Dessy Agustina
Jurnal Inovasi Teknik Kimia
Vol 7
, No 2
(2022)
Salah satu macam teknologi desalinasi yang umum digunakan adalah Mulfi Efek Distilasi (MED). Pilihan ini merupakan tipe yang tepat untuk mengubah air laut menjadi air konsumsi. Biaya produksi air dan membutuhkan suhu yang rendah mampu memberikan peluang bagi penggunaan energi terbaharukan sebagai sumber panasnya. Namun, di masa lalu MED mengalami kegagalan persaingan dengan MSF – Multi Efek Flash. Kelemahannya berada di biaya modal (CapEx – Capital Expenditure). Hal ini menjadikan peluang ad...
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ANALISIS KINERJA KEUANGAN PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI SEBELUM DAN MASA PANDEMI COVID-19
Sirotun Nabawiyah
; Jaeni
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 15
, No 1
(2022)
This study aims to determine the analysis of differences in financial performance of property and real estate companies listed on the Indonesia Stock Exchange (IDX) before and during the Covid-19 pandemic as measured using ratios, solvency ratios, activity ratiod, and profitability ratios. The method used is purposive sampling where from 62 companies there are 47 companies used in the study based on certain considerations in accordance with the criteria carried out. The type data used id seconda...
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4 Sitasi
Pengaruh Motivasi Terhadap Minat Mahasiswa Akuntansi untuk Mengikuti Pendidikan Profesi Akuntansi (PPAk)
Ana, Meli
; Jaeni
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 2
, No 1
(2022)
This study aims to examine how much influence on students to follow the accounting profession education. The population of this study were students majoring in accounting from state universities and private universities in the city of Semarang. The sample of this study amounted to 100 respondents from university students UNES, UNDIP, UNISBANK, USM, UNIMUS, STIE BPD JATENG, UDINUS, UPGRIS. The independent variables in this study are quality motivation, career motivation, economic motivation, and...
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Pengaruh Audit Forensik, Audit Investigasi, Kompetensi Auditor, Profesionalisme dan Kecerdasan Spiritual Terhadap Pencegahan Fraud
Fiar, Ahmad Alfiar
; Jaeni
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 5
, No 2
(2022)
Forensic audits and investigative audits are used to uncover, detect and prevent fraud. In preventing fraud, the auditor is required to have competence, professionalism and spiritual intelligence to maximize fraud prevention. The population in this study were all auditors who worked at BPKP Representatives of Central Java. The sampling technique used convenience sampling and obtained a sample of 40 respondents. The method of collecting data is through a survey method using a questionnaire. The d...
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5 Sitasi
Kinerja Keuangan Sebelum Dan Saat Pandemic Covid-19 Pada Perusahaan Telekomunikasi Yang Tercatat Di Bursa Efek Indonesia
Ananda Widiastuti
; Jaeni
; Triono, Ananda Widiastuti
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 15
, No 1
(2022)
The purpose of this study was to determine differences in the financial performance of telecommunication companies listed on the Indonesia Stock Exchange before and during the COVID-19 pandemic. The method in this research uses descriptive quantitative. The sampling technique was carried out by purposive sampling. The type of data used is secondary data obtained from the Indonesia Stock Exchange in the form of financial reports for the first quarter - fourth quarter of the Telecommunication Sect...
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6 Sitasi
Pengaruh Akuntansi Forensik, Audit Investigatif, Independensi, dan Skeptisme Profesional Terhadap Pengungkapan Fraud (Studi Pada BPKP Perwakilan Jawa Tengah)
Wahyuadi Pamungkas
; Jaeni
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 6
, No 1
(2022)
This study aims to determine the effect of Forensic Accounting, Investigative Auditing, Independence, and Professional Skepticism on Fraud Disclosure at the Representative of the Financial and Development Supervisory Agency (BPKP) of Central Java Province. The data in this study used primary data in the form of a questionnaire distributed to the respondent unit at the State Audit and Development Agency (BPKP) of Central Java Province. The data analysis technique used is a quantitative method whe...
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14 Sitasi