Repository UASN

This book delves into the critical intersection of auditing, accounting, and legal investigations, emphasizing the importance of identifying and mitigating fraud within organizations. This work explores the theoretical foundations of fraud auditing and forensic accounting, providing a comprehensive overview of the methodologies and tools used by professionals in the field. The book begins by outlining the various types of fraud, including financial statement fraud, asset misappropriation, and corruption, along with the psychological and organizational factors that contribute to fraudulent behaviour. It highlights the significance of ethical practices in accounting and the role of auditors in safeguarding corporate integrity. Central to the text is the discussion of forensic accounting techniques, which blend accounting knowledge with investigative skills. Readers are introduced to key concepts such as data analysis, evidence collection, and the application of legal principles in fraud cases. The importance of maintaining a sceptical mindset and understanding the motives behind fraud are also emphasized. Furthermore, the book addresses the evolving landscape of fraud in the digital age, considering how technological advancements, such as data mining and artificial intelligence, can enhance fraud detection and prevention strategies. Case studies and real-world examples illustrate the practical application of theoretical concepts, equipping readers with the skills necessary to conduct effective fraud audits. In conclusion, this book serves as a vital resource for students, professionals, and organizations aiming to enhance their understanding of fraud prevention and detection. By blending theory with practical insights, it offers a roadmap for navigating the complexities of fraud in contemporary financial environments.

This study examines the influence of company size, audit committee meeting frequency, and public accounting firm size on Audit Report Lag. The research employs STATA Version 17 statistical tools with a purposive sampling method to select samples, obtaining 134 publicly listed companies from the Indonesia Stock Exchange for the 2021-2023 period, resulting in a total of 402 firm-year observations. The study's findings reveal :a negative effect of Company Size on Audit Report Lag, a negative influence of Audit Committee Meeting Frequency on Audit Report Lag, and) a negative impact of Public Accounting Firm Size on Audit Report Lag. Keywords: Audit Report Lag, Company Size, Audit Committee Meeting Frequency, and Public Accounting Firm Size

The purpose of this study is to examine the impact of audit fee and audit quality towards earning management. Earning management is measured by discretionary accruals (DA), audit fee will be taken annually from the fee of auditors in each company, and audit quality indicate by big 4 or non-big 4 public accounting firm. The population being used in this study are the countries in ASEAN which are listed in S&P Capital IQ on 2017-2020. Purposive sampling in this study using a total of 80 companies in consumer discretionary and consumer staples who publicized their annual report annually and disclose their external auditors. Data in this study are tested with the approach of multiple regression using SPSS IBM 25. Study in this study show the following result: the impact of audit fee and audit quality towards earning management are insignificant. However, as a control variable, return on asset (ROA) and leverage are significant, but firm size is insignificant.

This program aims to enhance the skills of teachers and staff in the areas of digital marketing, effective communication, and collaboration. It focuses on developing human resource capacity to address the challenges of the digital era, particularly in delivering information and promoting the institution effectively.The training sessions include foundational topics on digital marketing, targeted communication strategies, and collaborative work models. Through this initiative, teachers and staff are expected to become more competent in promoting the school’s strengths online, conveying information clearly, and working together efficiently.The outcomes of this training are measured through post-training surveys and documentation published on the school’s social media platforms. The expected output includes increased school visibility and the improvement of the institution’s image as a responsive and tech-savvy educational establishment. Keywords:management, marketing, digital, communication, collaboration

  This research aims to determine the influence of financial conditions and audit quality on earnings management. This research is quantitative with secondary data, namely company financial reports. The population of this research is companies listed on the Indonesia Stock Exchange in 2018 - 2022 using a purposive sampling method, so there are 50 companies collected that will be studied. The results of this research indicate that financial conditions do not have a positive effect and audit quality does not have a negative effect on earnings management. The implication of the results of this research is that it can provide insight for investors and potential investors in looking at financial reports and can provide information so that company owners or external parties prevent various deceptions carried out by management to fulfill profits and avoid personal risks.

Lecturersof theFacultyof Economicsand Business, Pelita HarapanUniversity, carried out this service activity. Thisactivity isworthdoing becausemany highschoolstudentsneed help understanding whattheywillfacein college.Oneofthemainchallengesprospectivestudentsface ischoosingtheright majoraccording to their interests, talents, and career goals. Thesedecisionswillhave a long-lastingimpactona person'spersonalandprofessionaldevelopment.This serviceactivityisexpectedtoprovide prospective students with knowledgeandunderstandingaboutthemajorsneededinthecurrentera.Thegoalistoprovide an understandingofwhatthestudentsneedasprospectivestudentstostepintotheworld of lectures with suitable and appropriate majors. Keywords:Webinar, HighSchool Student, Principal,University

This research aims to analyze the effect of auditor tenure, profitability, and solvency on the possibility of audit delay in real estate companies’ period 2020-2023 listed on S&P Capital IQ. This research uses a sample criterion of companies that provide complete financial statement data on real estate companies in Indonesia, the Philippines, Malaysia, Thailand and Singapore. The research uses quantitative approach with regression analysis. Research showed that audit delays are negatively affected by auditor tenure and profitability. Solvency also has a negative effect on audit delay. The implication of this analysis is the importance of the level of profit in reducing the risk of audit delay which can increase efficiency in the company's financial reporting, as well as considering the length of the relationship between the company and the auditor.

This paper aims to analyze the relationship between dynamic marketing capabilities, service excellence, and hotel satisfaction in the hotel industry from the customer's perspective. This study is built from conceptual framework relevant to each other with the dynamic capability approach and service design logic. Data was gathered from online survey through G-Forms where respondents need to answer the questionnaire based on their experience and perspective. The data were collected from 357 customers who stayed in the hotel before and during the pandemic Covid-19. The analysis data Structural Equation Modeling using Smart-PLS 3.3.2 version. The outer model consists of a validity and reliability test, while the inner model examines R-square, T-statistics, and P-value tests. Further, structural equation modeling was performed to test the construct relations in this study's theoretical framework. The model tested using the inner and outer model and predictive relevance. Result show that dynamic marketing capabilities, service excellence, and satisfaction of the brand are all supported. The study provides information and suggestions for the further marketer, not only in the hotel industry, for what can be done to work on the market that is always changing effectively. Keywords: Dynamic marketing capability, Hotel, Indonesia, Satisfaction of the Brand, Service excellence.

This study aims to examining the effect of Financial Distress and Profitability on Audit Report Lag in companies operating inthe Consumer Cyclicals sector listed on the Indonesia Stock Exchange and S&P Capital IQ platform. The independent variables used in this study are Financial Distress and Profitability. The dependent variable in this study is Audit Report Lag. The sample collected and used in this study is secondary data from the financial statements of Consumer Cyclicals companies available on the official website of the IDX from 2020–2022. The technique for collecting samples was using the purposive sampling method and analyzed using the multiple regression method with a total sample of 276 data using STATA software. The results of this study indicate that Financial Distress has a positive effect on Audit Report Lag and Profitability has no effect on Audit Report Lag in Consumer Cyclicals companies listed on the IDX during 2020–2022. Keywords -Audit report lag, financial distress, profitability, company size, company age, audit quality, COVID-19.

Auditing is essential in ensuring the appropriateness of financial reports, the accuracy of company operations, and compliance with applicable regulations. One of the regulations governing audit procedures is PSAK 72, which establishes the essential steps in recognizing revenue from contracts with customers. Even though it has been published since 2017, implementation of PSAK 72 is mandatory starting in 2020. To help understand the implications and application of PSAK 72, a webinar entitled "PSAK 72 and the Implications of Audit Procedures" was held by the PKM Team. This Webinar will present expert speakers in this field to provide an in-depth understanding of audit procedures related to PSAK 72. This Webinar aims to help accounting professionals and auditors develop their knowledge and skills in facing fast and dynamic changes in the business environment. In this way, risks related to compliance can be reduced, and audit quality can be improved, thereby increasing stakeholder confidence in the reported financial information. Participation in the Webinar reflected high enthusiasm, with the number of participants increasing as the session progressed. The evaluation was conducted through an online survey, which showed that participants agreed that this Webinar provided significant benefits for their future. Furthermore, the survey results show that the objectives of this Webinar were well achieved, as reflected by the high level of agreement in the questionnaire. Thus, this Webinar provides an in-depth understanding of PSAK 72 and its audit procedures and meets participants' needs to increase professionalism and quality in accounting and audit practices amidst continuously developing business dynamics.

This research was done to analyze the role of the fraud triangle theory in detecting the occurrence of financial statement fraud of transportation companies listed on S&P Capital IQ and Bursa Efek Indonesia from 2018 through 2020 from 2018 through 2020. The variables tested in this research are financial stability pressure, excessive pressure, personal financial need, financial target, ineffective control, and rationalization. This research uses 162 data from 54 transportation companies on S&P Capital IQ and Bursa Efek Indonesia. The test was done using Stata version 16. It showsed that financial stability pressure, personal financial need, financial target, and independent rationalization variables positively affect the occurrence of financial statement fraud. In contrast, excessive pressure and ineffective control of independent variables hurt the occurrence of financial statement fraud.

This researh aims to analyze the influence the effect of independent commissioner, managerial ownership, institusional ownership, audit quality, size and audit committee on the acceptance of going concern opinion on real estate companies that have been listed on S&P Capital in 2016-2020. The population used in this reseach are all real estate companies listed on www.capitaliq.com in the five year period, bertween 2016-2020 with 23 companies. The sampling method used in this reseach is using purposive sampling method to obtain 115 sample. The data analysis method  used in this reseach is logistic regression. The results of this study explain that independent commissioners, company size and audit committee effect on the acceptance of going concern audit opinions, while managerial ownership, institutional ownership and audit quality not affect the acceptance of going concern audit opinions.