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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi dan Pajak Jurnal Universitas Paramadina Journal of Economic, Bussines and Accounting (COSTING) International Journal of Social Science and Business Jurnal Akuntansi JURNAL AKUNTANSI E-Jurnal Akuntansi TSM Magistrorum et Scholarium: Jurnal Pengabdian Masyarakat PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi E-JURNAL AKUNTANSI Journal of Business and Information System
Suzy Noviyanti
Universitas Kristen Satya Wacana
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH PENGALAMAN, INDEPENDENSI, SKEPTISISME PROFESIONAL AUDITOR PADA PENDETEKSIAN KECURANGAN Siantari, Yessy Angelita; Noviyanti, Suzy
Jurnal Akuntansi Vol 13 No 2 (2024): Edisi Agustus
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v13i2.1106

Abstract

Public accountants have vital responsible to ensure financial report quality by their competencies, skill and integrity so this study purposes is to understand effect auditor experience, independence and professional skepticism on fraud detection. This study was conducted in Central Java Accounting Office and collected data using questionnaire by 37 auditors. Data analysis technique is multiple linear regression and using SPSS Software. The result shows auditor experience, independence and professional skepticism positive significant on fraud detection and auditor independence is the most dominant variable. Research limitation is questionnaire could not portrait auditor behavior deeply so further study could combine questionnaire and interview.
ANALISIS SISTEM PENGENDALIAN INTERNAL PEMERINTAH ATAS AKUNTABILITAS PENGELOLAAN KEUANGAN DANA DESA DI DESA TAWALIAN TIMUR KABUPATEN MAMASA Herlinda Anastasya; Suzy Noviyanti
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.7428

Abstract

This study aims to find out how the implementation of the government's internal control system for the accountability of village fund financial management in East Tawalian Village consists of control environment, risk assessment, control activities, information and communication, and monitoring. This research is a qualitative descriptive study through direct interviews conducted with 5 people namely the Village Head, Village Secretary, Village Treasurer, Village Consultative Body (BPD), and several East Tawalian Village Officials. The results of research conducted in East Tawalian Village indicated that SPIP had not been fully implemented because the implementation of guidance on village officials had not been effective and there was a lack of accountability from the village government in managing village funds. In the process of managing village funds there are still obstacles, namely delays in the process of activities carried out in the village where the work carried out is not done on time so that it affects the preparation of SPJ and has an impact on accountability and accountability for managing village funds and physical control over assets related to BUMDes has not been carried out by the Government East Tawalian Village.
Intensi Whistleblowing dalam Organizational Commitment dan Obedience Pressure Auditor Naomi Gerallda; Suzy Noviyanti
E-Jurnal Akuntansi Vol 30 No 6 (2020)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2020.v30.i06.p10

Abstract

Organizational commitment encourages individuals to act positively, such as by complying with applicable rules, having responsibilities, and maintaining good relations with their professional colleagues. However, auditors often get pressure from their superiors to take actions that violate the code of ethics. This study aims to determine whether the auditors' whistleblowing intention is influenced by organizational commitment and obedience pressure. This study used an 2x2 experimental design of 2x2 between subjects using the data obtained from a total of 66 auditors. The results show that the auditors had a whistleblowing intention if organizational commitment is high and obedience pressure low. Keywords: Obendience Pressure; Organizational Commitment; Whistleblowing.
The influence of corporate governance and whistleblowing system on the tendency of financial statement fraud Soesanto, Laufioni; Noviyanti, Suzy; Purnamasari, Gisilowati Dian
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 6 No. 2 (2024): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/jbis.v6i2.247

Abstract

The purpose of this study is to know the effects of the management of corporate companies that are being proxied using variables of the council of independent commissioners, auditing committees, institutional ownership structures, managerial ownership structures, audit committee meetings, and the whistleblower system of cheating tendencies of the financial sector. The quantitative study uses secondary data from the 61st annual report of the financial sector companies registered in BEI from 2016-2018. Research data was analyzed using regression logistics analysis methods with the IBM SPSS statistic 26. Based on the results of hypothesis testing variables of the council of independent commissioners, institutional ownership structures, managerial ownership structures, and whistleblowing systems influence negative tendencies toward creating financial reports. In comparison, the audit committee's variables and the audit committee's meeting frequency do not affect the propensity to financial statement fraud
MENGUJI POTENSI KECURANGAN LAPORAN KEUANGAN BERDASARKAN FRAUD HEXAGON Catherine Angelia Pungus; Suzy Noviyanti; Gisilowati Dian Purnamasari
E-Jurnal Akuntansi TSM Vol. 5 No. 2 (2025): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v5i2.2846

Abstract

This study investigates the potential for financial statement fraud in Indonesian retail companies using the Fraud Hexagon approach, a theoretical model encompassing six elements: situational pressure, capability, collusion, opportunity, rationalization, and ego. The study utilizes secondary data from the annual financial statements of retail companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2022 period, reflecting conditions during the COVID-19 pandemic, selected through purposive sampling. Data analysis was conducted using SPSS version 26 with a multiple linear regression method. The results reveal that auditor and director turnover significantly influence the potential for financial statement fraud, while other elements, such as financial targets, ineffective oversight, CEO photo frequency, and collusion, show no significant impact. These findings highlight the pandemic as a situational pressure that can amplify fraud risk dynamics while emphasizing the critical role of leadership changes and external oversight in either promoting or mitigating financial statement manipulation. This study provides practical and theoretical contributions to efforts in detecting and preventing financial statement fraud, offering insights to strengthen corporate governance through risk mitigation strategies based on the Fraud Hexagon framework.
Co-Authors Agnes Megawaty Lumban Gaol Ari Wicaksono Artati, Arintyas Kristi Catherine Angelia Pungus Dian Kartika Zega Fita Fadillah Fitriyani Fitriyani Gisilowati Dian Purnamasari Herlinda Anastasya Intan Chelsye Rossa Rumbino Intan Putri Estikasari Intiyas Utami Jony Oktavian Haryanto Lanita Winata Mahesa Deni Dwi Permana Masak, Febri Naomi Gerallda Purnamasari, Gisilowati Dian Rizky Sandhi Setyaki Selvi Andriani Siantari, Yessy Angelita Soesanto, Laufioni Widya. A. Sudarman