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All Journal IJBE (Integrated Journal of Business and Economics) Jurnal Akuntansi Manajerial (Managerial Accounting Journal)
Tiolina Evi Pardede
Perbanas Institute Jakarta
Humanities Economics, Econometrics & Finance Education Social Sciences

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The Impact of Green Lifestyle and Service Quality on Goride Electric Usage: The Moderating Role of Price Tiolina Evi Pardede; Fangky Antoneus Sorongan
Integrated Journal of Business and Economics (IJBE) Vol 10, No 1 (2026): Integrated Journal of Business and Economics
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijbe.v10i1.1619

Abstract

This study aims to analyze the impact of green lifestyle and service quality on usage decisions of GoRide Electric with price as the moderating variable. 200 users of GoRide Electric are chosen as a sample of this study with the purposive sampling technique. The data are gathered using the questionnaire in Likert scale form. PLS- SEM is used as the technique of data analysis using Smart PLS. The findings reveal that green lifestyle has a positive significant impact on the usage decisions of GoRide Electric and service quality has a positive significant impact on the usage decisions of GoRide Electric while price moderates negatively the impact of green lifestyle on usage decisions of GoRide Electric and moderates positively the impact of service quality on usage decisions of GoRide Electric.
Pengaruh Penerapan Kode Etik Akuntan Publik terhadap Kemampuan Auditor dalam Mendeteksi Fraud pada Perusahaan Asuransi: Suatu Kajian Literatur Ariesyarti Setiadewi; Tiolina Evi Pardede
Jurnal Akuntansi Manajerial Vol 11, No 1 (2026): Journal Akuntansi Manajerial
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/jam.v11i1.9386

Abstract

This study aims to analyze the influence of the implementation of the public accountant code of ethics on auditors’ ability to detect accounting fraud in insurance companies using a Systematic Literature Review (SLR) approach. Fraud in financial statements is a serious issue that can reduce public trust in corporate financial information. In this context, auditors play an essential role in ensuring the fairness of financial statements through an independent and professional audit process. The implementation of the public accountant code of ethics, which includes the principles of integrity, objectivity, professional competence, and independence, is believed to contribute to improving audit quality and auditors’ ability to identify indications of fraud. This research employs the Systematic Literature Review method by examining relevant scientific articles from national and international journals published between 2015 to 2025. The literature selection process was conducted through stages of identification, screening, and analysis of studies related to professional ethics, auditors’ fraud detection ability, and audit quality. The results indicate that the implementation of the public accountant code of ethics has a positive influence on auditors’ ability to detect fraud through increased integrity, professional skepticism, and auditor independence. These findings provide theoretical contributions to the auditing literature and practical implications for the accounting profession in strengthening ethical compliance to improve audit effectiveness, particularly in the insurance industry.
Pengaruh Komite Audit Dan Tenur Audit Terhadap Integritas Laporan Keuangan (Studi Empiris Di Sektor Infrastruktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2021-2023) Fany Alvionita; Tiolina Evi Pardede
Jurnal Akuntansi Manajerial Vol 11, No 1 (2026): Journal Akuntansi Manajerial
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/jam.v11i1.9385

Abstract

This study aims to examine the effect of the audit committee and audit tenure on the integrity of financial statements. The audit committee is measured by the number of audit committee members in each company, while audit tenure is measured by the length of the engagement between the auditor and the client company. The integrity of financial statements is proxied by accrual conservatism (ConAcc) based on the model developed by Givoly, D., & Hayn, C. (2002), which is calculated as the difference between Net Income and Operating Cash Flow. The conservatism value is then classified into two categories: a value of 1 for a negative difference indicating conservative financial reporting, and 0 for a positive difference indicating non-conservative financial reporting. The sample was determined using a purposive sampling technique, resulting in 162 firm observations over a three-year research period. Hypothesis testing was conducted using logistic regression analysis to examine the relationship between the independent variables and the integrity of financial statements. The results indicate that the audit committee and audit tenure have a significant effect on the integrity of financial statements. These findings contribute to the corporate governance literature and provide practical implications for regulators and stakeholders in enhancing the reliability and quality of financial reporting.
Co-Authors Ariesyarti Setiadewi Fangky Antoneus Sorongan Fany Alvionita