Javior: Journal of Accounting and Behavior

The Influence of Accountant Professional Ethics Knowledge and Ethical Orientation on Accounting Students' Perceptions Regarding Creative Accounting

Annisa Nur Oktaviani, Anik Cahyowati — Mon, 25 Mar 2024 00:00:00 +0700

Purpose – The purpose of this research is to know the effect of ethical knowledge of the accounting profession and ethical orientation on accounting students' perceptions of creative accounting at Pontianak State Polytechnic.

Method – The research used is an associative quantitative research method and survey with a questionnaire method. The sample in this study were 60 D3 Financial Accounting students who had filled out the questionnaire and had taken the Financial Statement Analysis (ALK) course.

Result – The result showed there is a significant influence between Knowledge of Professional Ethics of Accountants on Accounting Students' Perceptions of Creative Accounting, there is no significant influence between Ethical Orientation on Accounting Students' Perceptions of Creative Accounting and There is a significant influence between Ethical Orientation on Accounting Students' Perceptions of Creative Accounting when tested simultaneously.

Implication – The implication of the study is the higher the knowledge of accounting profession ethics the accounting students will assume that creative accounting is an unethical act, Accounting students still have low ethical characteristics of relativism so that this will not affect a person's behavior as long as what is done does not violate norms and does not harm others.

Implementation of Internal Control Committee (ICC) in Early Fraud Prevention Efforts

Najwa Nismara, Endang Kusmana, Nurmala Nurmala — Mon, 25 Mar 2024 00:00:00 +0700

Purpose – This research was conducted with the aim of knowing the application of the internal control system in the company in detecting fraud in operational activities and wanting to know the company's understanding of the concept of fraud and how to prevent it. This research is useful to see how strong the internal control system is in the company.

Method – The research method that will be used is a descriptive qualitative research method in the form of a case study at PT Perkebunan Nusantara XIII. The research is descriptive qualitative research that uses three data collection methods, namely, interviews, observation, and documentation.

Result – The results show that the company already has an understanding of the concept of fraud itself and already has prevention so that these actions do not occur. The control system in the company also runs well and forms a strong internal control system.

Implication – Based on the results of the research that the researchers have done, the following conclusions can be drawn: Understanding the concept of fraud and how to prevent it is well known by the company, the company's internal control has been implemented properly so as to form a strong control component.

Determinant Factors of Accounting Students on Career Choice as Tax Consultants

Zulfa Laylia Hauro, Baidhillah Riyadhi — Mon, 25 Mar 2024 00:00:00 +0700

Purpose – This research aims to analyze the factors that influence the interest of students majoring in accounting in choosing a profession as a tax consultant. This research was conducted at the Accounting Department of the Pontianak State Polytechnic.

Method – The method used in this research is a descriptive analysis method with a quantitative approach. The population in this study were students majoring in accounting for diploma III academic year 2022/2023. This study uses primary data obtained from the results of filling out the questionnaire with the sample used by as many as 85 respondents.

Result – The results of the study indicate that the variables of financial rewards, labor market considerations, personality, and work environment affect the interest of students majoring in accounting to work as tax consultants. While the parent variable has no effect on the interest of students majoring in accounting to work as tax consultants.

Implication – Based on the results of the research that the researchers have done, efforts to increase the tax accounting for graduates as a consultant training can be done by providing tax professionals in college.

The Influence of Return on Assets, Return on Equity, and Earnings per Share on Stock Prices in Transportation Companies Listed on the IDX

Yeni Eriana, Ninik Kurniasih — Mon, 25 Mar 2024 00:00:00 +0700

Purpose – This study aims to determine the effect of Return on Assets, Return on Equity and Earnings Per Share both partially and simultaneously on Share Prices in transportation companies in 2018-2022.

Method – The study was conducted using associative methods. The population in this study amounted to nine transportation companies obtained by purposive sampling techniques. The data collection techniques used are documentation studies, browsing and literature studies. Data analysis was performed using multiple linear regression analysis and using panel data.

Result – The results showed that partially the ROA variable has a significance value of 0.003, ROE is a significance value of 0.015 which means that the variable has an effect on stock price and EPS is worth a significance of 0.824, which means that the variable has no effect on stock price. Meanwhile, simultaneously the ROA, ROE, and EPS variables show a significance value of 0.000, which means that these variables affect the stock price.

Implication – The variables ROA, ROE, and EPS can explain the share price of transportation companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022 by 26.60%, so that many variables that have not been studied in this study can be continued for the next researcher.

Implementation of the Government's Internal Control System in Realizing Good Governance in the Pontianak Public Order Agency

Jihan Alkadri, Arianto Arianto, Zulham Al Farizi — Mon, 25 Mar 2024 00:00:00 +0700

Purpose – This study aims to determine the implementation of the government's internal control system based on PP No. 60 of 2008 concerning Government Internal Control Systems (SPIP) in the Pontianak Public Order Agency by looking at the 5 elements of SPIP, namely control environment, risk assessment, control activities, information and communication and monitoring and to find out the contribution of SPIP in realizing good governance in the Pontianak Public Order Agency.

Method – The data analysis method used is a qualitative descriptive method in the form of a case study. This research was conducted by observation, interviews, and direct documentation by researchers.

Result – The results of this study indicate that the Public Order Agency has implemented the five elements of SPIP well but is still constrained by the number of existing human resources and the implementation of SPIP makes a good contribution to the Public Order Agency in realizing good governance within the government environment.

Implication – The Government's Internal Control System in the Pontianak Public Order Agency has been implemented by building ethics, morals, integrity, honesty, discipline, competence, commitment from activity implementers to be able to implement good governance. The implementation of SPIP makes a good contribution to the Pontianak Public Order Agency in creating the principles of good governance, namely fairness, transparency, accountability, responsibility and independence.