Journal of Asian Auditing and Finance

The Effect of Ethics and Social Responsibility in Accounting Practice on Students' Views in the Digital Era

Nurul Huda — 2025-04-23

This research aims to discover students' views regarding applying ethics and social responsibility in accounting practice in the digital era. Along with the development of information and communication technology, the accounting profession faces new challenges related to ethics and social responsibility. This study uses a quantitative approach and descriptive analysis to answer research problems. This study uses a survey method by distributing a questionnaire to 35 accounting students at Medan State University. The hypothesis used is multiple linear regression, t-test, and f-test. The results of partial research, the application of ethics and social responsibility, both have a significant effect on students' views in the digital era. Simultaneously, the application of ethics and social responsibility in accounting practices is having a significant impact on students' views in the digital era. The variable of the application of social responsibility in accounting practice has a dominant effect on students' views in the digital era

The Influence of Ethical Awareness and the Academic Environment on the Ethical Behavior of Medan State University Students

Restika Yenni — 2025-04-23

This research aims to know the influence of awareness ethics and academic environment ethics on the behavior ethics of students at Medan State University. This study uses the quantitative method. The population in this study was UNIMED students, and the sample used was as many as 32 respondents. Testing the hypothesis used is multiple linear regression, t-test, F-test, and dominance test. The results of the study show that awareness of ethics is significant to behavior, and environmental academic influence is significant to behavior. Simultaneously, awareness of ethics and environmental academic influence is significant to behavior. Variable awareness ethics are influential in the behavior ethics.

The Role of Internal Audit Procedures in Preventing Fraud: Analysis of Effectiveness and Implementation

ade vani — 2025-04-23

This article analyzes the role and effectiveness of internal audit procedures in preventing fraud in companies, to evaluate their implementation. Using quantitative methods, data were collected through a questionnaire survey distributed to several internal auditors and financial managers in various companies in Medan City. The results showed that 78% of respondents believed that internal audit procedures were effective in preventing fraud, while 72% stated that good audit policies could improve the early detection of fraud. These findings emphasize the importance of effective internal audit procedures as a fraud prevention measure in organizations

Financial Statement Analysis to Evaluate Financial Performance PT Samcro Hyosung Adilestari Tbk

Josep Mikhael Silaen — 2025-04-23

This study evaluates the financial performance of PT Samcro Hyosung Adilestari Tbk by analyzing financial statements and financial ratios. Analysis This covers the liquidity ratio, solvency, profitability, and operational efficiency of the company in 2022 And 2023. Results show significant improvement in company profitability, as seen from the increase in gross profit margin (GPM), net profit margin (NPM), return on assets (ROA), and return on equity (ROE). However, there has been a sharp decline in the liquidity and efficiency of asset use, as indicated by a decrease in the current ratio (CR), quick ratio (QR), and total asset turnover (TATO). The solvency ratio also shows the company's increasing dependence on debt, which increases financial risk. Study This recommends that companies strengthen asset and liquidity management to reduce risk finance while still maintaining a positive trend in profitability.

Analysis of Ethical Violations in the Accounting Profession Referring to International Standards

Maria Siregar — 2025-04-23

This article discusses ethical violations in the accounting profession despite the existence of international standards such as IFRS and the IFAC code of ethics. Common violations include manipulation of financial statements, conflict of interest, and non-compliance with established standards. This study identifies factors that influence ethical breaches, including external pressure, law enforcement weaknesses, and lack of auditor independence. In addition, cultural and regulatory differences in different countries also affect the application of ethical standards, where conservative countries tend to apply stricter rules than more liberal countries. To address these issues, this article recommends improving ethics education, strengthening regulatory enforcement, and encouraging accountants to maintain independence and objectivity in their work. These efforts are important to maintain public trust in the accounting profession and ensure consistency in the application of ethical standards around the world.

Analysis of the Code of Ethics Public Accountants in Fraud Cases in Indonesia

Joy Tracy Samosir — 2025-04-23

This article discusses the implementation of code ethics in public accounting in Indonesia and provides a critical analysis to fraud cases that occur in practice accounting. The code of ethics of professional accountants, regulated by the Association of Indonesian Accountants, has a role in building the public's trust and preventing fraudulent practices. Through method studies, literature, and descriptive analysis, this study identified several cases of manipulation of reports involving companies and accountants, resulting in significant financial and trust loss in public professional accounting. Findings show that the implementation of consistent ethics and awareness of high ethics among accountants and the public is necessary to face the dilemma of ethics that often appears in their practices. This study emphasizes the need to enforce stricter ethical and preventive steps to improve the integrity of professional accountants in Indonesia.

Perceptions of Accountants and Accounting Students on Business Ethics and Professional Ethics

Lidia Lidia — 2025-04-23

This study explores the perceptions of accountants and accounting students regarding business and professional ethics, which are important for maintaining the integrity of financial statements and public trust. Results show that the majority of respondents have a high awareness of the importance of ethics in maintaining a professional reputation. Ethics education plays an important role in helping students understand ethical principles, while experienced accountants tend to be stronger in applying ethics in the work environment. In conclusion, ethics education and training are essential in improving ethical behavior in the accounting profession.

The Influence of Religiosity, Gender, Emotional Intelligence, and Professional Ethics Education on the Integrity of the Accounting Profession

Nurul Hidayati — 2025-04-23

This study aims to determine the influence of religiosity, gender, emotional intelligence, and professional ethics education on the integrity of the accounting profession. This study uses a quantitative method with primary data in the form of respondent answers with a total of 40 accounting student samples at the State University of Medan. The data collection method uses a questionnaire measured with a Likert scale and analyzed using multiple linear regression analysis methods. The data is processed using IBM SPSS software version 22. The results of the study indicate that (1) religiosity has a significant positive effect on the integrity of the accounting profession; (2) gender does not affect the integrity of the accounting profession; (3) emotional intelligence has a significant positive effect on the integrity of the accounting profession; (4) professional ethics education does not affect the integrity of the accounting profession.

The Influence of Accounting Students' Ethics and Professionalism Commitment on Whistleblowing Behavior

Natalia Sitepu — 2025-04-23

This research aims to examine the influence of ethics and professional commitment of accounting students on whistleblowing behavior. This research uses the quantitative method. The population in this study consisted of accounting students, and 31 respondents were used as samples. The tests used in the study were validity and reliability tests, normality tests, model consistency tests (coefficient determination of R²), and hypothesis testing using a multiple regression model (t-test and F-test). The results of the partial study showed that idealism ethics did not affect behavior whistleblowing, ethics relativism had no impact on behavior whistleblowing, while commitment is influential on behavior whistleblowing. Simultaneously, ethics idealism, ethics relativism, and professional commitment are influential and significant factors in whistleblowing behavior. Variable commitment is influential on professional dominant behavior, whistleblowing