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Abstract Topic: Auditing

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ANALYSIS OF THE MATURITY ASSESSMENT OF THE GOVERNMENT INTERNAL CONTROL SYSTEM (Case Study: Ministry of Foreign Affairs Republic of Indonesia 2018)
Romi Samiaji (1), Lies Zulfiati (2), Nursanita (3)

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Corresponding Author
Romi Samiaji

Institutions
Sekolah Tinggi Ilmu Ekonomi Indonesia

Abstract
This study aims to assess the maturity of the government internal control system in the Ministry of Foreign Affairs of the Republic of Indonesia in 2018 and to determine what strategies should be carried out by the Ministry of Foreign Affairs of the Republic of Indonesia in improving the maturity assessment of the governments internal control system in the following year. This research method is a descriptive method using secondary data. Secondary data used in this study are supporting documents obtained at the time of validating the maturity assessment of the governments internal control system in the Ministry of Foreign Affairs of the Republic of Indonesia in 2018. Data Analysis Methods used in this study are in accordance with the Head of the Financial and Development Supervisory Agency Republic of Indonesia No. 4 of 2016 concerning Guidelines for Appraisal and Maturity Improvement Strategy of the Government Internal Control System. In total, there are five assessment focuses that are distributed into 25 SPIP sub-elements according to the Regulation of the Head of the Indonesian Financial and Development Supervisory Agency No 4 of 2016. The results of this study indicate that the conditions of applying the Internal Control System practices at the Ministry of Foreign Affairs of the Republic of Indonesia in 2018 reached the category of "Managed and Measured" with a score of 4.0. Managed and measurable level means that the Ministry of Foreign Affairs of Indonesia has implemented effective internal control. Each personnel implementing the activity always controls the activities on achieving the objectives of the activity itself and the objectives of the Ministry of Foreign Affairs of the Republic of Indonesia. Evaluation is done formally and documented. However, most evaluations are done manually, not yet using a computer application assistance tool.

Keywords
Maturity Assessment, Government Internal Control System

Topic
Auditing

Link: https://ifory.id/abstract/8KydcepwRJzN


Audit On Information System Function In Import Transactions Process PT Bank Rakyat Indonesia (Persero)
Muhammad Hasbi Saleh (a*), Almanita Sari (b)

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Corresponding Author
Muhammad Hasbi Saleh

Institutions
a*)Department of Accounting
Sekolah Tinggi Ilmu Ekonomi Indonesia
Jakarta, Indonesia
m.hasbi_saleh[at]stei.ac.id
b) Sekolah Tinggi Ilmu Ekonomi Indonesia
Jakarta, Indonesia
Almanita.one[at]gmail.com

Abstract
This research aims to study the effectivity and efficiency of import transactions process that have been running as one of bank services in applying information systems. This research uses descriptive qualitative research, where in data analysis of audit information system using audit approach around computer, which data have been compiled through preliminary examination, review and testing on management control system, detailed audit and audit reporting which accompanied by recommendations to the company. The unit of analysis of this research is the Trade Processing Center (TPC) Import section PT. Bank Rakyat Indonesia (Persero) Tbk Jakarta. Data used in this research are primary data and secondary data. Data collection techniques using library research methods, observation, interviews, questionnaires, and documentation. Research results prove that the company already has an organizational structure with clear division of tasks and segregation of duties, the management policies of information system so that the implementation of import transaction at PT. Bank Rakyat Indonesia (Persero) Tbk is efficient, but not fully effective, since there are still some minor audit findings that could lead to potential losses in income.

Keywords
Operational Audit, Information System, Import Process

Topic
Auditing

Link: https://ifory.id/abstract/PeMQAF9HnphX


DETERMINANT THAT AFFECTING THE AUDITOR-S ABILITY OF FRAUD DETECTION : INTERNAL AND EXTERNAL FACTORS (Empirical Study at the Public Accounting Firm in Tangerang and South Jakarta Region in 2019 )
Anita Wahyu Indrasti, M.Akt; Berlian Karlina, MM., M.Comm

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Corresponding Author
Anita wahyu Indrasti

Institutions
Universitas Budi Luhur

Abstract
Accounting fraud which in auditing language better known as fraud has now become a kind of headline news in the media. The detection of fraud is an attempt to find out that an act of fraud has occurred, who is the culprit, who is the victim, and what causes it. This study aims to determine the effect of Auditor-s Internal Factors (auditor independence, professional skepticism, auditor experience and red flags) and Auditor-s External Factors (internal control and whistleblowing system) on the Fraud detection . The population in this study is the auditor who works at the Public Accounting Office (KAP) in Tangerang and South Jakarta area. The sampling technique uses convenience sampling. This research data was obtained from a questionnaire that had been previously shared with the auditors working at the Public Accounting Firm (KAP) in the Tangerang and South Jakarta area. The analysis tool uses multiple linear regression. The result of this study could help Auditors and Public Accounting Firms understand the factors that affecting auditor-s ability on fraud detection not only derive from their internal factors, but the external factors of auditor also have a significant influence on their ability on fraud detection. The empirical insights from this study would also be useful for theory building.

Keywords
independence, skepticism, experience, red flags, internal control, whistleblowing system, fraud detection

Topic
Auditing

Link: https://ifory.id/abstract/dnqzYPCHtGrf


Does Audit Quality Affect to Client Satisfaction of Non Profit Organization In Indonesia?
Mika Marsely

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Corresponding Author
Mika Marsely

Institutions
Politeknik Negeri Malang

Abstract
The previous research addresses the relationship among audit quality and client satisfaction in the private sector and government sector. This study develop such research to non profit organization that focused on accelerating poverty reduction and expanding employment opportunities through community empowerment in Indonesia. This study extends such research to non profit organization audits, where audit quality had been questioned. The authors use non-simultaneous regression models to analyse the factors of perceived audit quality and client satisfaction on each of 12 dimensions of audit quality by Carcello et al (1992) exclude audit committee involvement. The result from 291 non profit organization that were surveyed showed that auditor expertise and responsiveness to client needs are positively associated to client satisfaction. , professionalism, understanding of client systems, and study of internal controls. In contrary, this study found that competence, independence, due care, commitment to quality, conduct of field work, high ethical standards and auditor skepticism were not associated to client satisfaction despite these factors are the common requierement of audit conduct.

Keywords
audit quality, client satisfaction, non profit organization

Topic
Auditing

Link: https://ifory.id/abstract/mVth6Kj9REMH


Going Concern Audit Opinion in Agricultural Sector and The Influencing Factors
Laras Pratiwi (1*), Intan Rahayu (2)

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Corresponding Author
Laras Pratiwi

Institutions
Facultyo f Economic
Perjuangan University of Tasikmalaya.
Jl. Peta No.177 Tasikmalaya

Abstract
Indonesia is abundant country in natural wealth, Indonesia has a lot of the biodiversity. Agriculture is one sector that plays an important role in the Indonesian economy. The Central Statistics Agency (BPS) states that the agricultural sector is the second sector which has the highest influence on Indonesias economic growth after the processing industry. Seeing this enormous potential, agricultural sector should be able to attract high-level investor to invest in this companies. The fact is that investor interest in agricultural sector companies is still very small. The agricultural sector has unique business risks, business risk does not only depend on economic stability but also depends on natural factors. An investor needs confidence in making investment decisions, one of these beliefs is through the going concern audit opinion. Going concern audit opinion is an opinion issued by the auditor if there is hesitaton in a company in maintaining its survival. Going concern audit opinion is able to provide an overview to investors to assess investment feasibility and provide confidence whether the company has good prospects and is able to meet the desired return of investors. This study aims to obtain empirical evidence regarding the factors that influence the going concern audit opinion on agricultural sector companies in Indonesia. The population in this study is agricultural sector companies which are listed on the Indonesia Stock Exchange in the period of 2014 - 2018. The sampling technique used is purposive sampling method. The number of companies that met the sample criteria are 10 companies. This study uses the research method of logistic regression analysis. The results of the analysis showed that the previous years financial distress and audit opinion partially influence the going-concern audit opinion and sales growth partially does not affect the going-concern audit opinion.

Keywords
Going Concern Audit Opinion; Financial Distress; Growth.

Topic
Auditing

Link: https://ifory.id/abstract/LKrZTnVyBtQN


INFLUENCE ANALYSIS OF FINANCIAL AUDIT ETHICS IN THE MERGER AND ACQUISITION PROCESS TOWARD WHITE-COLLAR CRIME
Ekawahyu Kasih, Ruslaini

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Corresponding Author
Ruslaini .

Institutions
Kasih Bangsa School of Economy

Abstract
White-collar crime has grown very rapidly along with the use of information technology in committing crimes including cyber crimes and non-compliance with laws and regulations especially regarding the making of financial statements that are not in accordance with the actual facts that may harm investors, creditors and other stakeholders. This often happens in the merger and acquisition process of the company. This research uses descriptive quantitative method. Research findings that The International Ethics Standards Board for Accountants (IESBA) issued on July 14, 2016 has been adopted by more than 100 countries to become a benchmark for conducting corporate financial audits to minimize non-compliance with laws and regulations. The Foreign Corrupt Practices Act (FCPA) has succeeded in reducing the criminal acts of corruption committed by the public, private sector, companies and individuals living in America and corruption, including bribery to foreign government officials. Similarly, the Public Company Accounting Oversight Board (PCAOB, 2015) has been able to go hand in hand with IESBA in combating criminal acts in presenting financial statements that violate both immaterial and material laws and regulations affecting the financial statements. Conclusion of the study is financial audit etichs in the merger and acquisition process must be applied and become part of government regulations in combating white collar crime so that there are no losses and large impacts for companies, investors, creditors that will affect the countrys economy.

Keywords
Financial Audit Ethics, Auditor, White Collar Crime.

Topic
Auditing

Link: https://ifory.id/abstract/ZAP3JkLmX2TR


THE EFFECT OF ACCOUNTANT PROFESSIONAL ETHICS EDUCATION AND RELIGIOSITY ON STUDENTS PERCEPTION OF ACCOUNTANTS ETHICAL BEHAVIOR (STUDY ON INDONESIA COLLEGE OF ECONOMICS BACHELOR OF ACCOUNTING STUDENTS)
Rini Ratnaningsih, Al Hadi, Apry Linda Diana

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Corresponding Author
Rini Ratnaningsih

Institutions
Sekolah Tinggi Ilmu ekonomi Indonesia

Abstract
This study purposed to test, obtain empirical evidence whether there is an influence on the accounting professional ethics of accountants and religiosity on students perceptions of accountants unethical behavior. This research was conducted to observe at the relationship between professional ethics in accountants and religiosity towards students ethical perceptions, and to see whether professional ethics courses taken by students can form the ethical perceptions of students as prospective accountants. Ethical knowledge studied in college is expected to be able to influence students perceptions in assessing ethical and unethical behavior therefore whenever they work, both as corporate accountants and public accountants, they will not create similar mistakes that will doubted accountants credibility. This research uses a type of causality research with a quantitative approach. The population used in this study is all 2017 Indonesia College of Economics Bachelor of Accounting Students who already passed professional ethics and auditing subject. The sampling technique is based on proportional sampling with a sample size of 170 respondents. The data used in this study are primary data. The data analysis model used in this study is multiple linear regression analysis. The results of the research hypothesis prove that (1) Ethics education of the accountant profession influences students perceptions of the accountants unethical behavior. Students who have extensive knowledge of the ethical principles of the accounting profession will be more prudent and able to respond in the form of disapproval or refuse to ethical scandals that befall the accounting profession. (2) Religiosity influences students perceptions of the accountants unethical behavior. The higher a persons religiosity and obedience to religion teachings, the more ethical his behavior and attitude will be.

Keywords
Accountant professional ethics education, religiosity, student perceptions of accountants unethical actions

Topic
Auditing

Link: https://ifory.id/abstract/c9VNYRkZbTah


THE EFFECT OF COMPANY INTERNAL FACTORS ON DIVIDEND POLICY COMPANY REGISTERED PHARMACY IN INDONESIA STOCK EXCHANGE: PERIOD 2010-2017
Abdullah Shulton 1), Iman Sofian Suriawinata 2), Rimi Gusliana Mais3)

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Corresponding Author
Abdullah Shulthon

Institutions
Sekolah Tinggi Ilmu Ekonomi Indonesia
Jakarta, Indonesia

Abstract
This research aims to examine the influence of company internal factors consisting of current ratio, return on assets, debt to equity ratio, earnings growth, and firm size affecting the dividend payout ratio on pharmaceutical companies listed on the Indonesia Stock Exchange (IDX). This research uses quantitative research, which is measured using a panel data regression method based on eviews10. The population of this study is pharmaceutical companies that are listed on the Indonesia Stock Exchange (IDX) in 2010-2017. Number of Samples 8 (eight) pharmaceutical companies, this study as many as 64 (sixty four) observations. Data collection techniques through documentation through the official website of IDX: www.idx.co.id. Hypothesis testing using t test. Based on the results of research that has been done to prove that, the companys internal factors of return on assets which have a positive influence on the dividend payout ratio. The results of this study mean return on assets has increased due to the net profit of pharmaceutical companies. While the debt to equity ratio has a negative effect on other possibilities, because the companys profit is prioritized to pay interest. While the current ratio, earnings growth, and firm size have no effect on the Dividend Payout Ratio. The results of this study, the larger the pharmaceutical company retained earnings to finance the needs of companies that are increasingly large so that the ratio of dividend payments of pharmaceutical companies decreases, but the value of the dividend may not decrease.

Keywords
Dividend Payout Ratio, current ratio, return on asset, debt to equity ratio, earning growth, and firm size

Topic
Auditing

Link: https://ifory.id/abstract/JZqbcyTht7rB


THE EFFECT OF INDEPENDENCE, INTEGRITY, PROFESSIONALISM, AND PROFESSIONAL SKEPTICISM ON THE ACCURACY OF GIVING AUDIT OPINION (THE CASE OF AUDIT BOARD OF THE REPUBLIC OF INDONESIA)
Krishna Kamil and Nadya Fathonah

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Corresponding Author
krishna kamil

Institutions
STEI

Abstract
The purpose of the research was to explore the influence of Independence, Integrity, Professionalism and Professional Skepticism on the Accuracy of Giving Audit Opinion by Government auditors, in this case Audit Board of the Republic of Indonesia (BPK-RI). The research seeks to broaden empirical evidence on the relationship between the influence of Independence, Integrity, Professionalism and Professional Skepticism with respect to Accuracy of Giving Audit Opinion by BPK RI. The research using associative method approach. Data analysis using Partial Least Square (PLS) approach which is a model of Structural Equation Modeling (SEM) that is component or variant based. Data analysis methods consist of: (1) Outer Model Analysis, (2) Inner Model Analysis, and (3) Hypothesis Testing. Data were came from a convenient selected sample of 55 auditors spread in 3 (three) AKN (Government auditor).. The findings show that Independence has positive and significant influence on the accuracy of giving audit opinion by BPK-RI, Integrity has no significant effect on the accuracy of giving opinion by BPK-RI, Professionalism has positive and significant effect on the accuracy of giving audit opinion by BPK-RI, and Professional skepticism has no significant effect and negative on the accuracy of giving audit opinion by BPK-RI. KEYWORDS: Independence, Integrity, Professionalism, Professional Skepticism, Accuracy of Giving Audit Opinion.

Keywords
Independence, Integrity, Professionalism, Professional Skepticism, Accuracy of Audit Opinion.

Topic
Auditing

Link: https://ifory.id/abstract/u6Qm4zYUNAej


THE INFLUENCE OF INVESTMENT OPPORTUNITTY, DEBT POLICY AND PROFITABILITY ON FIRM VALUE WITH DIVIDEND POLICY AS AN INTERVENING VARIABLE
Suparno , Dr.M Anhar, Ak. M.Si. CA. , Dr.Muhammad Safiq, SE. M.Si.

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Corresponding Author
Suparno Suparno

Institutions
STEI : Sekolah Tinggi Ilmu Ekonomi Indonesia - MAKSI

Abstract
This study aims to partially examine (1) the effect of investment opportunitty, debt policy, profitability on dividend policy and (2) the effect of investment opportunitty, debt policy, profitability and dividend policy on firm value. Technical analysis uses panel regression common effect data, fixed effects and random effects on 110 manufacturing sector companies listed on the Indonesia efek Exchange for the period 2011-2018, and processed with e-views software version 8.0, after formulating a corporate value model in which dividend policy is intervning variable. The results of the chow and the Hausman test, a regression model that is suitable for expressing the relationship of the factors that determine dividend payments or company value in the form of a fixed effect panel data regression. Furthermore, the results obtained (1) Investment Opportunities (MBVA) negatively affect dividend payments, (2) Debt Policy (DER) negatively affect dividend payments, (3) Profitability (ROE) has a positive effect on dividend payments, (4) Investment Opportunitty ( MBVA) has a positive effect on Firm Value, (5) Debt Policy (DER) has a positive effect on Firm Value, (6) Profitability (ROE) has a positive effect on Firm Falue, (7) Dividend Policy (DPR) has a positive effect on Firm Value.

Keywords
Investment opportunitty, Debt Policy, Profitability, Dividend Policy and Firm Value

Topic
Auditing

Link: https://ifory.id/abstract/6wtYuy4B39DG


THE INFLUENCE OF PROFITABILITY ON STOCK RETURN WITH INFLATION AS A MODERATING VARIABLE (EMPIRICAL STUDY ON AUTOMOTIVE COMPANIES AND COMPONENTS LISTED IN INDONESIA STOCK EXCHANGE 2013 - 2017)
Paulus Sugito, Irvan Noormansyah, SE, MA, Ph.D, Dr. Nursanita, SE, Ak., ME, CSRA

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Corresponding Author
Paulus Sugito

Institutions
Sekolah Tinggi Ilmu Ekonomi Indonesia
(Magister of Accounting)

Abstract
This study aims to analyze the effect of profitability on stock returns with inflation as a moderating variable. The variables tested in this research are profitability proxy for Return On Assets (ROA), Return On Equity (ROE) and Net Profit Margin (NPM), inflation and stock returns. The sample of this research uses 12 automotive companies and automotive components that consistently published financial statements in the Indonesia Stock Exchange period 2013-2017. Samples were taken by purposive sampling method which is a method of samples based on certain criteria. These variables analyzed using panel data regression. In this study, testing hypotheses used the t test, F test and regression used Moderated Regression Analysis (MRA). Panel data regression results showed Adjusted R-squared of 0.153836, which means that the magnitude of the influence of the independent variable moderated by inflation on the dependent variable that can be explained by this equation model is 15.38%. While the remaining 84.62% is influenced by other factors not taken into account in this regression model. The conclusions of this research show that ROA has a significant positive effect on stock returns, ROE has a negative effect on stock returns, NPM has no effect on stock returns, ROA moderated by inflation has a negative effect on stock returns, ROE moderated by inflation has a significant positive effect on stock returns, and NPM moderated by inflation does not affect stock returns.

Keywords
Profitability, ROA, ROE, NPM, inflation and stock returns

Topic
Auditing

Link: https://ifory.id/abstract/qtPGpHWudf8X


The Operational Water Audit On Distribution Function PDAM Tirta Bhagasasi Tambun Branch
Muhammad Hasbi Saleh (a*), Viki Faradila (b)

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Corresponding Author
Muhammad Hasbi Saleh

Institutions
a)Department of Accounting
Sekolah Tinggi Ilmu Ekonomi Indonesia
Jakarta, Indonesia
*m.hasbi_saleh[at]stei.ac.id
b) Sekolah Tinggi Ilmu Ekonomi Indonesia
Jakarta, Indonesia
vikifa94[at]gmail.com

Abstract
This research aims to study whether water distribution function of PDAM Tirta Bhagasasi Bekasi Branch has been effective based on service claim and complaint from the customers. The research also aims to determine whether the PDAM has implemented water audit and comply to the level of water loss PDAM according to water standard. This research uses descriptive research type of qualitative approach, which is compiled by data analysis method in the form of preliminary examination, review and testing on management control system, detailed audit, and audit report which yield recommendation to the company. The unit of analysis of this research is the Distribution Division of PDAM Tirta Bhagasasi Bekasi Tambun Branch. The data used in this research are primary and secondary data. Data collection techniques used library research methods, observation, interviews, questionnaires and documentation. The result of the research proved that the company has an organizational structure with clear division of tasks, and the company policies regarding the distribution process so that the implementation of water distribution at PDAM Tirta Bhagasasi Bekasi Branch Tambun is efficient, but not fully effective, because there were still some deviations may result in a loss to the company. In addition, PDAM has not implemented water audit and water loss rates according to the water audit exceeding 10%, which according to the American Water Work Association (AWWA) should be complied to reduce the rate of water loss.

Keywords
Operational Audit, Water Audit, Distribution Function

Topic
Auditing

Link: https://ifory.id/abstract/Q3EkaxUBmwZg


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