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All Journal Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Hardi
Universitas Riau,Indonesia
Humanities Economics, Econometrics & Finance Social Sciences

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ENHANCING FRAUD MITIGATION IN INDONESIAN RURAL BANKS THROUGH ORGANIZATIONAL CULTURE, INTERNAL AUDIT EFFECTIVENESS, AND GOOD CORPORATE GOVERNANCE Fitri Ramadhan; Rita Anugerah; Hardi
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 7 No. 2 (2026): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.7.2.417-432

Abstract

This study investigates the effects of organizational culture, internal audit effectiveness, and good corporate governance on fraud mitigation in Indonesian Rural Banks (Bank Perkreditan Rakyat/BPRs) in Riau Province. This quantitative study employed Structural Equation Modeling–Partial Least Squares (SEM-PLS) using SmartPLS 3 to analyze data collected from 74 employees working in the finance and internal audit departments of BPRs. The findings indicate that organizational culture, internal audit effectiveness, and good corporate governance each have a positive and significant effect on fraud mitigation. The results suggest that strengthening ethical organizational values, reinforcing internal audit functions, and implementing sound governance practices can enhance fraud mitigation in rural banks. Unlike previous studies focusing primarily on commercial banks, this study provides empirical evidence from Indonesian rural banks, whose governance structures and internal control systems operate under distinct institutional and resource constraints. The findings also provide empirical support for Fraud Triangle Theory by demonstrating that organizational culture, internal audit effectiveness, and good corporate governance reduce opportunities and rationalization that contribute to fraudulent behavior.
THE EFFECT OF KEY AUDIT MATTERS, AUDIT COMMITTEE MEETING FREQUENCY AND PRIOR YEAR AUDIT OPINION ON AUDIT DELAY Irna Danita; Hardi; Meilda Wiguna
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 7 No. 2 (2026): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.7.2.597-608

Abstract

The purpose of this study is to look into how audit delays in Indonesian public companies for the years 2022–2024 are affected by the frequency of audit committee meetings, key audit concerns (KAM), and the audit opinion from the previous year. The conflicting results of previous studies on the causes of audit delays and the continuation of financial report release delays in Indonesia despite strict regulations established by the Financial Services Authority (OJK) served as the impetus for this study. The recently passed ISA 701 on KAM disclosure in 2022 is also highlighted in this research. The research team employed Multiple Linear Regression (MLR) and SPSS to examine the data. Purposive sampling was used to pick the sample, which consisted of public corporations that had audit delays during the observation period. Data sources included annual reports and audited financial statements that were posted on the Indonesia Stock Exchange. The frequency of audit committee meetings was shown to be unaffected by KAM, the audit opinion from the prior year had a large negative influence, and KAM had a positive and significant impact on audit delay.
Co-Authors Fitri Ramadhan Irna Danita Meilda Wiguna Rita Anugerah