This study aims to examine and analyze the influence of aspect hexagon theory consisting Pressure, Opportunity, Rationalization, Capability, Arrogance, and Collusion as well as aspect of Religiosity as moderating variable on Academic Fraud. Primary data used in this study were collected using a questionnaires distributed to active students majoring in accounting at UPN “Veteran” East Java of 2017 and 2018 with a total of 106 respondent. The sampling method using simple random sampling technique. The collected data were analyzed using Partial Least Square analysis technique with WarpPLS 7.0 software. The results of this study showed that Pressure and Opportunity do not have a positive and significant effect on academic fraud behavior in accounting student. While Rationalization, Capability, and Collusion have a positive effect on academic fraud and Arrogance do not have a positive effect on academic fraud behavior in accounting student. Religiosity as a moderating variable is able to moderate, to be more precise, to weaken the pressure and opportunity on academic fraud behavior in accounting student. Meanwhile, religiosity is able to moderate, to more precisely strengthen the capability on academic fraud. Religiosity as a moderating variable is not able to moderate Rationalization, Arrogance, and Collusion on academic fraud behavior in accounting student.
The financial statements must be reliable and become a benchmark in considering an audit decision on the financial statements. In order for this to be achieved, independence and integrity is required in carrying out the audit process. E-Audit helps overcome challenges in the industrial revolution 4.0 and prevent fraud. This research aims of testing and analyzing the role of e-audit in moderating the impact of auditor independence and integrity on audit quality. The data was collected through a questionnaire distributed to auditors at Public Accounting Firms in Surabaya. There are 36 respondents involved. The data were analyzed using SmartPLS. The results showed that auditor independence positively effect audit quality, auditor integrity positively effect audit quality; e-audit does non moderate the effect of auditor independence on audit quality; ande-Audit negatively moderates the effect of auditor integrity on audit quality. The practical implication of this research is that when determining high audit quality, independent auditors should at least increase their independence and integrity so that the resulting audit reports are of high quality and can be a reference for decision makers.
Two issues occur related to cooperatives’ entity resilience during the COVID-19 pandemic. The first comes from external stakeholders increasing the role of government in empowering cooperatives. Second is the strengthening of solidarity cooperatives members demonstrate in helping each other. To address these issues, the purpose of this study will be to explore the role of government in supporting cooperative resilience and to observe the internal values of cooperatives. Examining these two concerns will reveal how cooperatives engage external and internal stakeholders to handle unforeseen circumstances. Data were collected from two cognate countries, Indonesia and Malaysia. To gather data, 9 informants were interviewed, and 14 YouTube channels and 6 government websites were observed. The data were transcribed and analyzed. These data lead to the following two themes: the significant government support and the tight connected feeling of members to help each other, called gotong royong. These themes will be useful for understanding the optimal way to increase the engagement of external and internal cooperative stakeholders, as the key to cooperative resilience. It was found that government has a major role in the development of cooperatives, in both countries, Indonesia and Malaysia. Gotong royong, as the spirit of the cooperative movement, especially in Indonesia, saved the cooperative industry during the pandemic. This study supports the stakeholder theory and social capital theory and contributes to the literature on the practices of cooperatives in two countries.
Tujuan perusahaan didirikan ialah untuk menghasilkan laba dari kegiatan operasionalnya serta meningkatkan kesejahteraan pemegang saham dan menaikkan nilai perusahaan dimata investor, tujuan penelitian ini dilakukan adalah untuk mnguji dan menganalisa hubungan profitabilitais dan likuiditas terhadap nilai perusahaan serta kebijakan dividen sebagai memoderasinya. Sample penelitian berjumlah 72 data laporan keuangan berasal dari 18 perusahaan selama 4 periode yang diambil dengan teknik purposiive sampling. Teknik analisis data menggunakan PLS. Hasil penelitian menunjukan bahwa investor tertarik pada entitas bisnis yang dapat menciptakan laba dan mampu menjaga tingkat kemampuannya dalam membayar kewajiban saat ini sehingga mampu memberikan dampak pada nilai perusahaan, namun besaran dividen yang telah dibagikan tidak memberikan reaksi pada nilai perusahaan.
ABSTRAKUntuk melihat konsistensi dari kinerja suatu perusahaan dibutuhkan suatu alat yaitu laporan keuangan. Agar laporan keuangan relevan, handal, dan bebas dari salah saji material maka diperlukan penilaian pihak independen yaitu auditor. Auditor dalam proses auditnya mengeluarkan opini berdasarkan audit judgement terhadap laporan keuangan yang diperiksanya. Penelitian ini bertujuan untuk menguji pengaruh aspek perilaku individu yang terdiri dari pengetahuan, pengalaman audit, tekanan ketaatan dan kompleksitas tugas serta aspek psikologis self efficacy sebagai variabel moderating terhadap audit judgement auditor di Kantor Akuntan Publik Surabaya.Objek penelitian ini adalah pengujian terhadap pengetahuan, pengalaman audit, tekanan ketaatan, kompleksitas tugas dan self efficacy terhadap audit judgement. Data yang digunakan dalam penelitian ini diperoleh dari kuesioner yang disebarkan pada auditor yang bekerja di Kantor Akuntan Publik di Surabaya yang terdaftar dalam Directory Institut Akuntan Publik Indonesia 2017, dengan masa kerja minimal 2 tahun (auditor partner). Analisis data yang digunakan yaitu SmartPLS 3.0. Hasil penelitian ini menujukkan bahwa pengetahuan berpengaruh positif signifikan terhadap audit judgement. Sementara pengalaman audit tidak berpengaruh positif terhadap audit judgement dan tekanan ketaatan serta kompleksitas tugas tidak berpengaruh negatif terhadap audit judgement. Self efficacy sebagai variabel moderating hanya mampu memoderasi tekanan ketaatan terhadap audit judgement.
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