cover
Contact Name
Muh. Fathul Harib A.
Contact Email
haribamrulloh@gmail.com
Phone
-
Journal Mail Official
jurnaljaffa@gmail.com
Editorial Address
-
Location
Kab. pamekasan,
Jawa timur
INDONESIA
JOURNAL OF AUDITING, FINANCE AND FORENSIC ACCOUNTING
ISSN : 23392886     EISSN : 24610607     DOI : -
Core Subject : Economy,
Journal of Auditing, Finance, and Forensic Accounting abbreviated as JAFFA (E-ISSN : 2461-0607 dan P-ISSN : 2339-2886) is an open access journal (e-journal) in which intended to enhance quality of knowledge through dissemination of knowledge to academics, practitioners, and all parties who have concern to accounting, especially related to auditing, finance and forensic accounting. The JAFFA is published twice a year, both in Bahasa Indonesia and English, i.e. April and October editions.
Arjuna Subject : -
Articles 77 Documents
KAJIAN EMPIRIS TENTANG NIAT WHISTLEBLOWING PEGAWAI PAJAK Sofia, Ana; Herawati, Nurul; Zuhdi, Rahmat
JAFFA Vol 1, No 1 (2013): APRIL
Publisher : Magister of Accounting

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Abstract

The aims of this research is to examine and analyze the effect of socialization and the Professional Commitment to whistleblowing intentions. The population in this research is tax official in tax service office of Pratama (Kantor Pelayanan Pajak Pratama) of North Gresik of 67 respondents. The questionnaires in this research were distributed to tax official with census. Data analysis used the multiple linear regression. The result of this reseach show that: 1) the socialization influence on whistleblowing intentions; 2) the professional Commitment has influence on whistleblowing intentions.
ANALISIS PROFESIONALISME, PENGETAHUAN, DAN ETIKA PROFESI AUDITOR TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS PEMERIKSAAN LAPORAN KEUANGAN Muhammad, Erfan
JAFFA Vol 1, No 1 (2013): APRIL
Publisher : Magister of Accounting

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Abstract

The purpose of this research is to analyze the influence of professionalism, knowledge, and professional ethics on consideration the level of materiality in examining the financial statements at registered public accountant in Surabaya. Research design is survey research using questionnaire as instrument. The respondents of leaders and partners, manager, and senior auditor at registered public accountant in Surabaya. The research population was 175 auditor at registered public accountant in Surabaya. The research sample minimum was 98 auditors. The data was analyzed using multiple regression analysis with SPSS version 12.0. The research study show that professionalism, knowledge, and professional ethics influence simultaneously on consideration the level of materiality. The effect of professionalism on consideration the level of materiality is significant, the effect of knowledge on consideration the level of materiality is significant, the effect of auditors professional ethics on consideration the level of materiality is significant.
SISTEM PENGENDALIAN INTERN DALAM PENCEGAHAN FRAUD PADA SATUAN KERJA PERANGKAT DAERAH (SKPD) PADA KABUPATEN BANGKALAN Nisak, Chairun; Prasetyono, -; Kurniawan, Fitri Ahmad
JAFFA Vol 1, No 1 (2013): APRIL
Publisher : Magister of Accounting

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Abstract

The purpose of this research is to analyze the implementation of internal control system toward fraud prevention in local government Institution (Satuan Kerja Perangkat Daerah/SKPD). The data of this research were collected by using questionnaires to the chairman of local government Institution (SKPD). The sampling method used simple random sampling. The data had been analyzed to test the hypothesis using the Multiple Regression Analysis. The result of this research showed that the control environment, risk assessment, control activities, information and communication, and monitoring activities had significant influence to the prevention of fraud both simultaneously and partially.
PENGARUH PROFESIONALISME, MOTIVASI, INTEGRITAS, DAN INDEPENDENSI SATUAN PENGAWASAN INTERNAL DALAM MENCEGAH KECURANGAN (FRAUD) DI LINGKUNGAN PERGURUAN TINGGI NEGERI Ramadhaniyati, Yayuk; Hayati, Nur
JAFFA Vol 2, No 2 (2014): Oktober
Publisher : Magister of Accounting

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Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh profesionalisme, motivasi, integritas, dan indpendensi Satuan Pengawasan Internal dalam mencegah kecurangan (fraud). Populasi dalam penelitian ini adalah seluruh Satuan Pengawasan Internal yang ada di 5 Perguruan Tinggi Negeri. Teknik sampling yang digunakan dalam penelitian ini adalah teknik total sampling dimana teknik penentuan sampel dengan mengambil seluruh anggota populasi sebagai atau sampel. Hasil penelitian ini membuktikan bahwa, profesionalisme berpengaruh signifikan dalam mencegah kecurangan (fraud) dengan koefisien negatif. Motivasi, integritas, dan independensi berpengaruh positif signifikan dalam mencegah kecurangan (fraud) dengan koefisien positif.
ANALISIS FAKTOR YANG MEMPENGARUHI KEGAGALAN AUDITOR EKSTERNAL DALAM MENDETEKSI INDIKASI KECURANGAN KEUANGAN Bullah, Habi; Auliyah, Robiatul
JAFFA Vol 3, No 1 (2015): Vol.3 No.1 April 2015
Publisher : Magister of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v3i1.956

Abstract

The purpose of this research is to examine and analyze the influence of audit complexity, scope of audit, and risk assessment of failure to detect indications of fraud. This research is conducted in the Finance Examiner Organization of Republic of Indonesia represented East Java Province (BPK RI). The samples of this research are 54 respondents. The collecting samples technique which used in this research is  purposive sampling. The collecting data use questionnaire by a large number of answers are based on a 5-point likert scale.The result of this research reveals that the audit complexity do not significantly of failure to detect indications of fraud. Nevertheless, scope of audit and risk assessment influence significantly of failure to detect indications of fraud.
DAMPAK DARI PRAKTIK CORPORATE GOVERNANCE TERHADAP FIRM VALUE Subagyo, -
JAFFA Vol 2, No 1 (2014): April
Publisher : Magister of Accounting

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Abstract

This study aimed to examine the effect of corporate governance practices (CG) on firm value with Return on Assets as control variable.  Firm value in this study is proxied by market-to-book value ratio. This study measured the CG practices by using institutional ownership, managerial ownership, the proportion of independent board and audit committee. Sample to be used in this study is Financial Sector firm that listed in Indonesia. The result of this research indicates that managerial ownership and audit committee had significant effect on market to book value ratio. Another finding shows that institutional ownership, the proportion of independent board, and the control variable ROA have no significant effect on market to book value ratio.
PERSEPSI MAHASISWA AKUNTANSI TERHADAP KODE ETIK IKATAN AKUNTAN INDONESIA Rusmanto, -; Mentayani, Ida; Yani, Sri Novi
JAFFA Vol 2, No 2 (2014): Oktober
Publisher : Magister of Accounting

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Abstract

This aimed of this research to determine whether there are differences in perception between accounting student community college accounting students and private universities in The Indonesian Institute of Accountant Ethical Code. Testing research hypotheses using independent sample t-test using SPSS 17 (Statistical Packages for Social Science).The results of the research indicate t value of 2.072 with a significance of 0.039. With a significance value smaller than 0.05, it means it can be concluded that there is a difference between the perception of college accounting students and private universities to the code of ethics accountant. Students accounting public universities have the perception that a little better because it has a mean value of 87.96 while accounting students private universities have a mean value of 85.94. The difference was due to the teaching methods employed by each college is different, so understanding and views of college students in accounting, both public and private sectors have different perceptions of the code of ethics accountant
PENGARUH STRATEGI DIVERSIFIKASI DAN KARAKTERISTIK PERUSAHAAN TERHADAP KINERJA PERUSAHAAN Sari, Inayah Adi; Wiratno, Adi; Suyono, Eko
JAFFA Vol 2, No 1 (2014): April
Publisher : Magister of Accounting

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Abstract

The purpose of this study is to empirically study the effect of diversification strategy and firm characteristic to firm value. The population used in research were all the manufacture companies registered in BEI during the period 2006-2008. The samples used in research were 102 companies. Independent variable used in research were diversivication level, leverage, earning growth, size, age, price to book value, and return on asset and Dependent variable was excess value. The result of this study using compare mean analysis finds that there is no different of excess value from single segment company and multy segment company. The result of this study using multiple regression finds that only two variables (diversification level and size) that significantly affect the excess value with level of significance 5 percent
PENGARUH MOTIVASI TERHADAP MINAT MAHASISWA AKUNTANSI MENGIKUTI UJIAN CERTIFIED PUBLIC ACCOUNTANT (CPA) Abidin, Akhmad Zainul; Ervanto, Adi Darmawan
JAFFA Vol 3, No 1 (2015): Vol.3 No.1 April 2015
Publisher : Magister of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v3i1.957

Abstract

This research aims to empirically examine the influence of carrer motivation, economic motivation, degree of motivation and achievement motivation influence to respons accounting student to follow CPA Exam. This research used primary data by making inquiries in the form of questionnaires distributed to respondents who are are still active students in the accounting department of the Economics Faculty, Trunojoyo University.Population within this research was extention accountancy student of Economics Faculty Trunojoyo University about 84. So the population used as criteria based as a sample called research techniques or purposive sampling. The analytical method used is multiple regression analysis, in which multiple linear regression analysis aimed to determine the effect of the variables carrer motivation, economic motivation, degree of motivation and achievement motivation of effect respons accounting student to follow CPA Exam.The results of this research indicated that degree motivation does not significantly influence to respons accounting student to follow CPA Exam. While the carrer motivation, economic motivation, and achievement motivation significantly influence to respons accounting student to follow CPA Exam.
PENCEGAHAN KECURANGAN DALAM ORGANISASI PEMERINTAHAN Noviani, Dita Putri; Sambharakreshna, Yudhanta
JAFFA Vol 2, No 2 (2014): Oktober
Publisher : Magister of Accounting

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Abstract

The purpose of this research is to examine and analyze the effect of the role of the internal auditor, the auditor ethical behavior, whistleblower and hotline to the prevention of fraud in establishing government organizations. The population in this research is in The Development Finance Comptroller (BPKP) auditors representative of East Java province. The sampling technique used is purposive sampling. The samples of this research are 66 samples.The results of this research indicated that the first, the role of internal auditors have a significant effect on the prevention of fraud in government organizations. Secondly, ethical behavior of auditors have a significant effect on the prevention of fraud in government organizations. Third, whistleblower and hotline have a significant effect on the prevention of fraud in government organizations.