https://jaa.unram.ac.id/index.php/jaa <p><img style="width: 300px; float: left; margin: 0 10px 0 0;" src="/public/site/images/admin/cover_issue_10_en_US.jpg"></p> <p>P-ISSN:&nbsp;<a title="P-ISSN" href="http://issn.pdii.lipi.go.id/issn.cgi?daftar&amp;1485391168&amp;1&amp;&amp;">2549-158X</a><br>E-ISSN:&nbsp;<a title="E-ISSN" href="http://issn.pdii.lipi.go.id/issn.cgi?daftar&amp;1532401873&amp;1&amp;&amp;">2622-2434</a></p> <p>Jurnal Aplikasi Akuntansi adalah media untuk mempublikasikan kegiatan penelitian dalam ilmu akuntansi, diantaranya adalah akuntansi keuangan dan auditing, akuntansi manajemen, akuntansi keperilakuan, akuntansi sektor publik, akuntansi perpajakan, dan terapan.</p> <p>Submit artikel secara online dengan&nbsp;<a title="Register" href="http://jaa.unram.ac.id/index.php/jaa/user/register"><strong>Register</strong></a>&nbsp;terlebih dahulu jika belum memiliki User Account dan atau&nbsp;<a title="Login" href="http://jaa.unram.ac.id/index.php/index/login"><strong>Login</strong></a>&nbsp;jika sudah terdaftar pada&nbsp;<strong>Jurnal&nbsp;Aplikasi Akuntansi</strong>. Jika ada kendala atau pertanyaan bisa disampaikan via email ke&nbsp;<a href="mailto:[email protected]">[email protected]</a></p> en-US [email protected] (Lukman Effendy) [email protected] (Lukman Effendy) Wed, 02 Jul 2025 06:21:55 +0000 OJS 3.2.1.4 http://blogs.law.harvard.edu/tech/rss 60 https://jaa.unram.ac.id/index.php/jaa/article/view/582 <p><em>The low quality of Local Government Financial Statement (LKPD) may lead to false decision-making that declines public trust. This research examines the effect of the Government Internal Control System (SPIP) on the LKPD quality involving organizational commitment as a moderating variable. The study was conducted in Bulungan Regency, with a sample consisting of financial department employees. This study applies a quantitative approach and utilizes SPSS software for hypothesis testing. The study's results prove that SPIP positively influences the quality of LKPD, while organizational commitment does not moderate the correlation between SPIP and LKPD. Although various studies have examined similar topics, the findings remain inconsistent. The absence of similar research in Bulungan Regency positions this study to provide a new perspective and serve as a valuable reference for other regions with comparable characteristics. In addition, this study aims to enrich the relevance of agency theory in the public sector and serve as a basis for optimizing LKPD quality by reinforcing the effective implementation of each SPIP component.</em></p> Hawarini Muliasri, Intan Lifinda Ayuning Putri Copyright (c) 2025 Hawarini Muliasri, Intan Lifinda Ayuning Putri https://creativecommons.org/licenses/by-nc-sa/4.0 https://jaa.unram.ac.id/index.php/jaa/article/view/582 Wed, 02 Jul 2025 00:00:00 +0000 https://jaa.unram.ac.id/index.php/jaa/article/view/610 <p><em>This study examines the effect of skepticism, auditor experience, and professional ethics on fraud detection. The variables used are skepticism, auditor experience, and professional ethics as independent variables, and fraud detection as the dependent variable. This study uses primary data from a questionnaire submitted by distributing questionnaire links to auditors. The sample was 112 auditors who worked at the Public Accounting Firm in South Jakarta—data processing and analysis methods using Partial Least Squares (PLS). The results of this study indicate that skepticism and professional ethics have a positive and significant effect on fraud detection, while auditor experience does not affect fraud detection. This shows that auditors who have skepticism and apply professional ethics when carrying out their duties can detect fraud. This research implies that increasing auditor skepticism, experience, and ethics needs to be a focus in recruitment, training, and higher education curriculum to increase the effectiveness of fraud detection.</em></p> Niken Ayu Eka Kinanti, Novita Copyright (c) 2025 Niken Ayu Eka Kinanti, Novita https://creativecommons.org/licenses/by-nc-sa/4.0 https://jaa.unram.ac.id/index.php/jaa/article/view/610 Wed, 02 Jul 2025 00:00:00 +0000