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All Journal Jurnal Akuntansi Kompetif
Fahmi Oemar
Sekolah Pasca Unilak
Economics, Econometrics & Finance

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MITIGASI FRAUD DI SEKTOR PERBANKAN: PERAN MANAJEMEN RISIKO DAN AUDIT INTERNAL DENGAN MODERASI KOMITE AUDIT PADA BANK UMUM DAN SYARIAH Indarti Indarti; Fahmi Oemar; Burhan Burhan
Jurnal Akuntansi Kompetif Vol. 9 No. 2 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i2.2920

Abstract

Fraud in the workplace is a form of financial crime that can have a significant impact on organizations globally. According to a recent report from the Association of Certified Fraud Examiners (ACFE), companies are estimated to lose approximately 5% of their total annual revenue due to fraudulent practices, with an average loss per case reaching approximately USD 1.7 million. In addition to economic losses, fraud can also damage a company's reputation, erode stakeholder trust, and threaten the continuity of its operations. Therefore, fraud mitigation (FM) efforts are a crucial element in implementing good corporate governance.Fraud mitigation plays a key role in preventing, detecting, and responding to potential fraud within an organization. Various studies have shown that the success of fraud mitigation is influenced by the effectiveness of risk management (MR) and internal audit activities (AAI). Adequate risk management implementation helps detect potential fraud risks early, while internal audit provides independent oversight and evaluation of the effectiveness of a company's internal control system.This study aimed to evaluate the influence of risk management and internal audit activities on fraud mitigation, and to examine the role of the audit committee in strengthening this relationship.The results showed that Risk Management and Internal Audit significantly influence fraud mitigation. The Audit Committee was not found to moderate the effect of Risk Management on fraud mitigation, but it was able to strengthen the influence of Internal Audit on fraud mitigation. These findings indicate that the effectiveness of Risk Management in mitigating fraud operates independently, while the effectiveness of Internal Audit in supporting fraud mitigation is optimized when supported by an effective Audit Committee.
PENGARUH ENVIRONMENTAL, SOCIAL DAN GOVERNANCE DISCLOSURE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2022-2024 Sari Rahma Dhani; Neneng Salmiah; Fahmi Oemar
Jurnal Akuntansi Kompetif Vol. 9 No. 2 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i2.2923

Abstract

This study aims to examine the effect of environmental, social, and governance (ESG) disclosure on the firm value of energy sector companies listed on the Indonesia Stock Exchange (IDX). The population of this study consists of all energy sector companies listed on the IDX, totaling 91 companies. The sample was selected using a purposive sampling method, namely selecting samples based on predetermined criteria. As a result, the final sample comprises 33 energy sector companies listed on the Indonesia Stock Exchange. The data analysis technique used in this study is multiple regression analysis. The results show that simultaneously, environmental, social, and governance disclosure have an effect on firm value. Partially, environmental disclosure has no effect on firm value, while social disclosure has a negative and significant effect on firm value, and governance disclosure has a positive and significant effect on firm value. The Adjusted R-squared value is 0.249 or 24.9%, indicating that environmental, social, and governance disclosure contributes 24.9% to firm value, while the remaining 75.1% is influenced by other variables not examined in this study.
Co-Authors Burhan Burhan Indarti Indarti Neneng Salmiah, Neneng Sari Rahma Dhani