Garuda - Garba Rujukan Digital

The Effect Of Good Governance And The Implementation Of Integrity Zones On Corruption Prevention (A Study On Skpd Apparatus In North Sumatra Province) Salman Farizi; Rahima Purba; Renny Maisyarah
Equivalent : Journal of Economic, Accounting and Management Vol. 4 No. 1 (2026): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v4i1.1781

This study aims to analyze the influence of good governance and the implementation of the Integrity Zone on corruption prevention among regional government apparatus in North Sumatra Province. The urgency of this research is based on the importance of strengthening regional governance in suppressing corrupt practices. The study used a quantitative approach with Structural Equation Modeling–Partial Least Squares (SEM-PLS) analysis. Data were collected through questionnaires from 80 respondents from regional government apparatus. The results show that good governance and the implementation of the Integrity Zone have a positive and significant effect on corruption prevention. This finding indicates that the implementation of good governance and the Integrity Zone are effective in suppressing corrupt behavior. The novelty of this research lies in its theoretical and practical contributions to strengthening bureaucratic reform and regional corruption prevention policies

The Effect of Pressure, Opportunity, Rationalization, Competence, and Arrogance on the Potential for Fraudulent Financial Reporting at PT Pegadaian, Medan Awalina Febriani Lubis; Renny Maisyarah
Equivalent : Journal of Economic, Accounting and Management Vol. 4 No. 1 (2026): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v4i1.1802

Fraudulent financial reporting remains a critical issue in the financial services sector, including state-owned enterprises, as it may undermine public trust and corporate governance quality. This study examines the effects of the Fraud Pentagon dimensions—pressure, opportunity, rationalization, competence, and arrogance—on the potential for fraudulent financial reporting at PT Pegadaian (Persero), Medan Branch. Primary data were collected using a Likert-scale questionnaire distributed to 65 finance and accounting employees using a census sampling technique. Data were analyzed using PLS-SEM (SmartPLS) by assessing the measurement model (validity and reliability) and the structural model (path significance) through bootstrapping. The results indicate that arrogance, competence, and opportunity have positive and significant effects on the potential for fraudulent financial reporting, while pressure and rationalization show positive but insignificant effects. The R² value of 0.284 suggests that the model explains 28.4% of the variance in fraudulent financial reporting potential. These findings imply that fraud prevention should prioritize strengthening internal controls to reduce opportunities, managing authorization/access related to perpetrators’ capabilities, and reinforcing ethical leadership and oversight to mitigate override tendencies associated with arrogance

The Effect of a Risk-Based Audit Approach on Tax Compliance Intention: The Moderating Role of Procedural Justice Johannes Pinta Surbakti; Renny Maisyarah; M. Irsan Nasution
Equivalent : Journal of Economic, Accounting and Management Vol. 4 No. 1 (2026): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v4i1.1818

Tax compliance remains a strategic challenge in self-assessment tax systems, particularly among individual taxpayers and micro, small, and medium enterprises (MSMEs), where compliance levels tend to fluctuate. In response to this challenge, the Indonesian tax authority has increasingly adopted a Risk-Based Audit (RBA) approach, which prioritizes audit activities based on taxpayers' risk profiles to improve enforcement efficiency and effectiveness. However, the impact of RBA on taxpayers' compliance intention is not solely determined by enforcement mechanisms, but also by taxpayers' perceptions of procedural justice applied by tax authorities. This study aims to examine the effect of Risk-Based Audit on tax compliance intention and to analyze the moderating role of procedural justice in this relationship. The research employs a quantitative approach using survey data collected from individual taxpayers and MSMEs registered in Medan City. Data were obtained through structured questionnaires and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS software. The analysis includes evaluation of the measurement model through validity and reliability testing, as well as structural model assessment to test the proposed hypotheses. The findings are expected to demonstrate that Risk-Based Audit has a positive effect on tax compliance intention, and that procedural justice strengthens this relationship. This study contributes theoretically by integrating deterrence theory, procedural justice, and behavioral intention perspectives within a single moderation model in the tax compliance literature. Practically, the results provide policy-relevant insights for tax authorities in designing risk-based audit strategies that are not only effective in enforcement, but also perceived as fair and legitimate, thereby fostering sustainable voluntary tax compliance.

The Effect of Financial System Digitalization on the Accuracy of Financial Statements with Human Resource Competence as a Moderation Variable at Bank Sumut Fricillia Vina Cindy Tioria; Renny Maisyarah; M. Irsan Nasution
Equivalent : Journal of Economic, Accounting and Management Vol. 4 No. 1 (2026): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v4i1.1819

This research aims to examine the impact of financial system digitalization on financial statement accuracy, with human resource competence serving as a moderating variable, at Bank Sumut. Utilizing a quantitative approach with a survey method, data was collected through a Likert scale questionnaire from 50 respondents consisting of key personnel in financial management. The analysis was performed using SEM-PLS to evaluate direct and moderating relationships. The results show that digitalization of financial systems significantly affects financial statement accuracy, confirming the positive influence of technology integration on reporting accuracy. However, the competence of human resources did not have a significant direct effect on the accuracy of financial reports. Furthermore, the moderating effect of human resource competence was found to be non-significant in strengthening the relationship between digitalization and financial reporting accuracy. These findings suggest that while digitalization plays a crucial role in improving financial reporting, the competence of human resources, although important, may not be a decisive factor in enhancing the impact of digitalization. This study contributes to understanding the role of technology in enhancing financial transparency and reporting accuracy, with implications for bank management and policymakers in the digital era.

The Influence of Internal Auditor Competence, Audit Technology Readiness, and Organizational Culture on The Speed of Reporting Audit Findings at PLN Medan Lasson Padang; M. Irsan Nasution`; Renny Maisyarah
Equivalent : Journal of Economic, Accounting and Management Vol. 4 No. 1 (2026): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v4i1.1823

This study aims to examine the effects of Internal Auditor Competence, Audit Technology Readiness, and Organizational Culture on the Timeliness of Audit Findings Reporting. The study is grounded in the Resource-Based View (RBV), Institutional Theory, and the COBIT 2019 information technology governance framework to explain the determinants of internal audit process performance. The research was conducted at PT PLN Medan Region. The population of this study consisted of all internal auditors and accounting staff working at PT PLN Medan Region, totaling 50 employees. A census (saturated sampling) technique was applied, whereby all members of the population were included as research respondents. A quantitative research approach was employed using a structured questionnaire. Data quality was assessed through Pearson correlation validity tests and Cronbach's Alpha reliability tests, which indicated that all measurement items were valid and reliable, with Cronbach's Alpha values exceeding 0.60. The data were subsequently analyzed using multiple linear regression, preceded by classical assumption tests, including tests of normality, heteroscedasticity, and multicollinearity. The results of these tests confirmed that the data were normally distributed, free from heteroscedasticity, and exhibited no multicollinearity, indicating that the regression model was appropriate for interpretation. The findings reveal that Internal Auditor Competence and Audit Technology Readiness have a positive and significant effect on the Timeliness of Audit Findings Reporting, whereas Organizational Culture does not have a significant direct effect. Simultaneously, the three independent variables significantly influence the dependent variable, with a coefficient of determination of 63.5%, indicating strong explanatory power of the model. These results highlight that human resource capabilities and audit technology readiness are the primary drivers in accelerating the audit findings reporting cycle, while organizational culture functions as an indirect supporting factor.

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