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Journal : JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI DAN KEUANGAN PUBLIK

ANALISIS PENGARUH BUDAYA ORGANISASI DAN SISTEM PENGENDALIAN INTERNAL TERHADAP PENDETEKSIAN DAN PENCEGAHAN FRAUD Priyanto, Agung; Aryati, Titik
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI DAN KEUANGAN PUBLIK Vol 11, No 2 (2016): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jipak.v11i2.4571

Abstract

This research is to be able to know and to obtain empirical evidence analysis of the influence of organizational culture and internal control systems for the detection and prevention of fraud in a company. In this study population was Internal Auditor who works in 4 (four) companies in Indonesia which is chosen by random method (simple random sampling). The results of this study are significant influence between organizational culture and internal control systems to the dependent variable detection and prevention of fraud in the company or organization. This shows that jointly (simultaneously) organizational culture and internal control systems can improve the detection and prevention offraud in a company or organization. However, despite the partial internal control system has significant influence on the detection and prevention offraud is not the case with testing on organizational culture variable partially has no significant effect on the variable detection and prevention of fraud in the company or organization.
PENGARUH TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP KINERJA PERUSAHAAN PERBANKAN Swastika, Heni; Aryati, Titik
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI DAN KEUANGAN PUBLIK Vol 11, No 1 (2016): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jipak.v11i1.4567

Abstract

This Thesis is done in order to give empirical prove about Corporate Social Responsibily (CSR) related to Company Financial Performance (productivity and value of a company). In this Thesis, company's performance devided in short term performance and long term performance. Company's short term performance is company's productivy based on Asset Turnover (ATO), while Company's long term pe4formance is company's value based on Price to Book Value (PBV). Corporate Social Reponsibility (CSR) performance is measured with Sustainability Report Disclosure Index (SRDI). Population used in this thesis is the company that have been registered in Bursa Efek Indonesia (BEI) in a certain period between 2012 until 2014. Total sample for this Thesis are 31 Banking company which is chosen using purposive sampling method. The data for this thesis is analyzed using classical assumption test and hypothesis test using Doubled Linear Regression. This research proves that Corporate Social Responsibility (CSR) brings positive effect related to Productivity of a Company and Value of a Company.
PENGARUH KUALITAS AUDIT, KEPEMILIKAN INSTITUSIONAL, DAN INVESTASI JANGKA PANJANG TERHADAP FUTURE EARNINGS RESPONSE COEFFICIENT (FERC) PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Williem, Williem; Aryati, Titik
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI DAN KEUANGAN PUBLIK Vol 12, No 1 (2017): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jipak.v12i1.4577

Abstract

The objective of this research was to examine the effect of audit quality, institutional ownership, and long-term investment to the future earnings response coefficient (FERC) on companies listed in the Indonesia Stock Exchange. The research data was obtained from annual reports and financial sites Indonesian Stock Exchange (BEI). Total samples used in this research as many as 126 samples. This research uses multiple regression analysis. The results of this study indicate that (1) audit quality positive influence on FERC, (2) institutional ownership does not influence on FERC, (3) long-term investments negatively influence on FERC.