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All Journal Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)
Rita Yuniarti
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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THE EFFECT OF AUDITOR INDEPENDENCE AND EXPERIENCE ON FRAUD DETECTION WITH PROFESSIONAL SKEPTICISM AS MODERATOR Dwi Mardianto; Rita Yuniarti
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 3 (2026): June
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v4i3.796

Abstract

The primary objective of a financial statement audit is to express the auditor's opinion on whether the statements have been prepared correctly in all material respects, that is, whether the statements are true and objective. Fraud remains a problem today. Fraud can be committed by individuals from within or outside the organization, due to auditors not detecting it. This research aims to analyze the influence of independence and audit experience on fraud detection by considering the role of professional skepticism as a moderator. This research method uses descriptive with a quantitative approach and data analysis techniques used partial least squares (PLS) through SmartPLS software version 4, the sample consisted of 25 public accounting firms in Bandung city with the sampling technique used using saturated sampling and obtained 76 respondents, the results of this study indicate that (Independence and Audit Experience have a significant influence on fraud detection, professional skepticism can moderate independence, professional skepticism cannot moderate audit experience on fraud detections.
PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL DAN KUALITAS AUDIT TERHADAP TAX AVOIDANCE Laras Damayanti; Rita Yuniarti
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 10 No 2 (2026): Edisi Mei - Agustus 2026
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v10i2.7720

Abstract

Tax ratio Indonesia masih tergolong rendah dibandingkan negara Asia Tenggara lainnya, sementara perusahaan cenderung meminimalkan beban pajak secara legal melalui celah regulasi. Fenomena ini diperparah dengan berbagai kasus transfer pricing dan penghindaran pajak di sektor tambang. Penelitian ini bertujuan untuk menguji pengaruh kepemilikan institusional, kepemilikan manajerial, dan kualitas audit terhadap tax avoidance. Populasi penelitian adalah perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia periode 2020–2024. Sampel ditentukan dengan metode purposive sampling dan diperoleh 27 perusahaan dengan total 135 observasi. Analisis menggunakan regresi data panel dengan bantuan Eviews 12. Hasil penelitian menunjukkan bahwa kepemilikan institusional berpengaruh positif signifikan terhadap tax avoidance, kepemilikan manajerial berpengaruh positif signifikan terhadap tax avoidance, sedangkan kualitas audit tidak berpengaruh terhadap tax avoidance. Penelitian ini memberikan kontribusi bagi regulator, investor, dan akademisi dalam memahami peran tata kelola dalam menekan penghindaran pajak di sektor tambang.
Co-Authors Dwi Mardianto Laras Damayanti