Jurnal Aplikasi Akuntansi 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:jaa.feb@unram.ac.id">jaa.feb@unram.ac.id</a></p> en-US lukman.effendy@unram.ac.id (Lukman Effendy) lukman.effendy@unram.ac.id (Lukman Effendy) Mon, 01 Jul 2024 09:03:05 +0000 OJS http://blogs.law.harvard.edu/tech/rss 60 KUALITAS PROSES AUDIT: TASK COMPLEXITY DAN LOCUS OF CONTROL DENGAN TABK SEBAGAI MODERASI https://jaa.unram.ac.id/index.php/jaa/article/view/417 <p><em>The COVID-19 pandemic has driven significant transformations in audit practices, particularly through the shift towards remote auditing. The focus of this research is to examine the influence of Task Complexity and Locus of Control on Audit Process Quality with Computer-Assisted Audit Techniques (CAAT) as a moderating variable. This study employs a quantitative research method with primary data collection through questionnaires and Likert scales. The research sample consists of 100 auditors working in Public Accounting Firms in DKI Jakarta, selected using purposive sampling method. Data analysis is conducted using Structural Equation Modeling (SEM) through the SmartPLS 4.0 program with a significance level of 0.05. Findings indicate that Task Complexity has a significant negative impact on Audit Process Quality, while Internal Locus of Control has a significant positive influence. Conversely, External Locus of Control does not significantly affect Audit Process Quality. CAAT as a moderating variable weakens the relationship between Task Complexity and Audit Process Quality. However, CAAT does not strengthen the relationship between Internal Locus of Control and Audit Process Quality, and it does not influence the relationship between External Locus of Control and Audit Process Quality. The implications of this research lie in a more comprehensive understanding of components influencing audit process quality, contributing to the enhancement of audit practices in the digital era.</em></p> Jelita Frisca Elina, Dewi Darmastuti Copyright (c) 2024 Jelita Frisca Elina, Dewi Darmastuti https://creativecommons.org/licenses/by-nc-sa/4.0 https://jaa.unram.ac.id/index.php/jaa/article/view/417 Mon, 01 Jul 2024 00:00:00 +0000 KOMITE AUDIT MEMODERASI PENGARUH ASIMETRI INFORMASI, LEVERAGE DAN KINERJA KEUANGAN TERHADAP MANAJEMEN LABA https://jaa.unram.ac.id/index.php/jaa/article/view/414 <p style="font-weight: 400;">Penelitian ini bertujuan untuk meneliti mengenai pengaruh asimetri informasi, <em>leverage</em>, dan kinerja keuangan dengan komite audit sebagai pemoderasi terhadap manajemen laba. Dengan teknik <em>purposive sampling </em>ditentukan sampel berjumlah 43 sampel perusahaan sub sektor makanan dan minuman yang terdaftar pada Bursa Efek Indonesia tahun 2020-2022. Penelitian ini bersifat kualitatif dengan metode analisis <em>Moderated Regression Analysis</em> (MRA) dengan <em>software </em>SPSS 25.&nbsp;Hasil penelitian ini menunjukan <em>leverage </em>dan kinerja keuangan berpengaruh terhadap manajemen laba. Asimetri informasi tidak berpengaruh terhadap manajemen laba. Komite audit terbukti mampu memoderasi pengaruh&nbsp;kinerja keuangan terhadap manajemen laba. Komite audit tidak mampu memoderasi pengaruh asimetri informasi dan <em>leverage </em>terhadap manajemen laba.</p> Christina Mannuela, Kurniawati Copyright (c) 2024 Christina Mannuela, Kurniawati https://creativecommons.org/licenses/by-nc-sa/4.0 https://jaa.unram.ac.id/index.php/jaa/article/view/414 Mon, 01 Jul 2024 00:00:00 +0000 THE INFLUENCE OF ENVIRONMENTAL SOCIAL GOVERNANCE (ESG) ON COMPANY VALUE WITH FINANCIAL PERFORMANCE AS A MEDIATION VARIABLE https://jaa.unram.ac.id/index.php/jaa/article/view/423 <p><em>This research was conducted to analyze the relationship between ESG and company value and the role of financial performance variables as mediation between the two. The sample in this research is the energy company sector listed on the Indonesia Stock Exchange (BEI). By implementing good ESG, a company can improve quality, credibility and public trust. Increasing a company's attractiveness also attracts more investors to invest, so that a company can also improve its financial performance. Thus, good financial performance indicates effective ESG practices, so this can increase the company's value for investors. The sample for this research is companies listed on the Indonesian stock exchange in the energy sector consisting of 42 companies with a 2 year period from 2021 to 2022. The statistical tool used is the e-views 12 program with a quantitative approach through the method used for mediation regression analysis multiple. It is known that research shows that ESG influences company value and company financial performance. However, financial performance is not able to directly increase company value, this is proven by the financial performance variable which is proxied by ROA showing less than optimal figures so that it is unable to mediate the relationship between ESG and company value. This research supports the development of the application of ESG practices in energy companies in order to improve the company's credibility and attract more investors in the future.</em></p> Aprilia Arifatul Pramisti, Dyah Febriantina Istiqomah Copyright (c) 2024 Aprilia Arifatul Pramisti, Dyah Febriantina Istiqomah https://creativecommons.org/licenses/by-nc-sa/4.0 https://jaa.unram.ac.id/index.php/jaa/article/view/423 Mon, 01 Jul 2024 00:00:00 +0000 FINANCIAL LITERACY AND RISK PERCEPTION: THE KEY TO UNDERSTANDING THE RELATIONSHIP BETWEEN FOMO AND INVESTMENT DECISIONS https://jaa.unram.ac.id/index.php/jaa/article/view/433 <p><em>The study of consumer behavior has made Fear of Missing Out (FOMO) a significant concern, particularly concerning Generation Z, who grew up in an increasingly connected digital era. The study's central issue is the FOMO phenomenon and its effect on Generation Z's investment decisions in entrepreneurial universities. Through an analysis of the role of financial literacy and risk perception as mediators, this paper seeks to understand how Generation Z's investment decisions are influenced by FOMO, particularly in the context of an entrepreneurial university. This study employs the Partial Least Square-Structural Equation Model (PLS-SEM) analysis model in a descriptive quantitative manner. The study's sample comprises 358 Generation Z students at Ciputra University Surabaya's Faculty of Business and Management. According to the study's findings, generation Z's investment decisions at entrepreneurial universities are positively and significantly impacted by FOMO. Financial literacy is a mediating variable in the relationship between FOMO and Generation Z investment decisions at entrepreneurial universities; risk perception is a mediating variable in the relationship between FOMO and Generation Z investment decisions at entrepreneurial universities. These findings suggest that strategies are needed to address FOMO and improve financial literacy and risk perception management among Generation Z students to improve the investment decisions of Generation Z students in entrepreneurial universities.</em></p> Agnes Goeyana, Maria Asumpta Evi Marlina Copyright (c) 2024 Agnes Goeyana, Maria Asumpta Evi Marlina https://creativecommons.org/licenses/by-nc-sa/4.0 https://jaa.unram.ac.id/index.php/jaa/article/view/433 Mon, 01 Jul 2024 00:00:00 +0000 PENDETEKSIAN FINANCIAL STATEMENT FRAUD MENGGUNAKAN FRAUD HEXAGON PADA PERUSAHAAN YANG TERINDEKS IDXBUMN20 https://jaa.unram.ac.id/index.php/jaa/article/view/432 <p><em>This research has a problem with financial statement fraud with the smallest percentage of cases but has the greatest impact on state losses among other frauds. This study aims to detect financial statement fraud using fraud hexagon in IDXBUMN20 indexed companies. There are six dimensions in the fraud hexagon consisting of stimulus, ability (Capability), conspiracy (Collusion), opportunity (Opportunity), rationalisation, and (arrogance). This study measures financial statement fraud using the Beneish M-Score. The population of this study were 20 BUMN companies indexed on IDXBUMN20. To select the sample, purposive sampling method was used for 15 state-owned companies for 3 years of observation with 45 observations. Logistic regression model as an analysis technique. Data processing with SPSS 26 which obtained results showing that financial stability proxy stimulus, auditor turnover proxy opportunity and ineffective supervision proxy rationalization affect financial statement fraud. While the change of directors proxy capability, the number of independent commissioners who hold concurrent positions proxy collusion, and the number of CEO photos in the annual report proxy arrogance have no effect on financial statement fraud. </em></p> Maulida, Linda Rahmazaniati, Sari Maulida Vonna, Said Mahdani, Fatmayanti Copyright (c) 2024 Maulida, Linda Rahmazaniati, Sari Maulida Vonna, Said Mahdani, Fatmayanti https://creativecommons.org/licenses/by-nc-sa/4.0 https://jaa.unram.ac.id/index.php/jaa/article/view/432 Mon, 01 Jul 2024 00:00:00 +0000