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All Journal Jurnal Ilmiah Akuntansi Kesatuan Bandung Conference Series: Accountancy Jurnal Ar Ro'is Mandalika (Armada)
Hernawati, Nopi
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Religion Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics

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Faktor-Faktor yang Mempengaruhi Fraudulent Financial Statement Puadi, Ahmad; Hernawati, Nopi; Maemunah, Mey
Bandung Conference Series: Accountancy Vol. 4 No. 1 (2024): Bandung Conference Series: Accountancy
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsa.v4i1.10743

Abstract

Abstract. This study aims to determine the effect of fraud hexagon factors on fraudulent financial statements in State-Owned Enterprises (BUMN) companies listed on the Indonesia Stock Exchange during the 2018-2022 period. This study uses a panel data regression method with sampling through purposive sampling method, and from this method 100 samples from 20 companies were selected for 5 years. The results of the research analysis show that Total Accrual to Asset (TATA), and change of directors (DCHANGE), have a positive influence on fraudulent financial statements. On the other hand, financial targets and measured using Return on Asset (ROA), ineffective monitoring and measured using BDOUT, Arrogance, which is indicated by the number of CEO photos contained in the annual report, and Collusion as measured by the number of concurrent positions of the independent board of commissioners, show no influence on fraudulent financial statements. Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh faktor - faktor fraud hexagon terhadap fraudulent financial statement pada perusahaan Badan Usaha Milik Negara (BUMN) yang terdaftar di Bursa Efek Indonesia selama periode 2018-2022. Penelitian ini menggunakan metode regresi data panel dengan pengambilan sampel melalui metode purposive sampling, dan dari metode ini terpilih sebanyak 100 sampel dari 20 perusahaan selama 5 tahun. Hasil analisis penelitian menunjukkan bahwa Total Accrual to Asset (TATA), dan pergantian direksi (DCHANGE), memiliki pengaruh positif terhadap fraudulent financial statement. Di sisi lain, financial target dan diukur menggunakan Return on Asset (ROA), ineffective monitoring dan diukur menggunakan BDOUT, Arogansi, yang diindikasikan oleh jumlah foto CEO yang terdapat dalam laporan tahunan, dan Kolusi yang diukur dengan jumlah rangkap jabatan dewan komisaris independen, tidak menunjukkan pengaruh terhadap fraudulent financial statement.
Pengaruh Audit Delay dan Debt Default terhadap Penerimaan Opini Audit Going Concern Afifah Sjahroeddin; Hernawati, Nopi
Bandung Conference Series: Accountancy Vol. 4 No. 1 (2024): Bandung Conference Series: Accountancy
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsa.v4i1.12382

Abstract

Abstract. This research is based on the importance of the role of auditors regarding the assessment of a company's business continuity. The large number of companies that are threatened with delisting from the Indonesia Stock Exchange so that it is necessary to know the factors that can trigger the Going Concern Audit Opinion, especially the influence of Audit Delay and Debt Default. The research method used is a verification method with a quantitative approach. This research was conducted at energy sector companies listed on the Indonesia Stock Exchange in the period 2020 - 2022 with a population of 83 companies. By using purposive sampling technique, 19 companies were obtained as research samples. Data sources were obtained using secondary data through the company's financial statements. The technique used to analyze the data is multiple regression. The results showed that Audit Delay has no effect on Going Concern Audit Opinions and Debt Default affects Going Concern Audit Opinions. Abstrak. Penelitian ini didasarkan oleh pentingnya peranan auditor terkait penilaian kelangsungan usaha suatu perusahaan. Banyaknya jumlah perusahaan yang terancam delisting dari Bursa Efek Indonesia sehingga perlu diketahui faktor-faktor yang dapat memicu diperolehnya Opini Audit Going Concern, terkhusus pada pengaruh Audit Delay dan Debt Default. Metode penelitian yang digunakan adalah metode verifikatif dengan pendekatan kuantitatif. Penelitian ini dilakukan pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia pada periode 2020 – 2022 dengan populasi sebanyak 83 perusahaan. Dengan menggunakan Teknik purposive sampling diperoleh sebanyak 19 perusahaan yang menjadi sampel penelitian. Sumber data diperoleh menggunakan data sekunder melalui laporan keuangan perusahaan. Teknik yang digunakan untuk menganalisis data adalah regresi berganda. Hasil penelitian menunjukkan bahwa Audit Delay tidak berpengaruh terhadap Opini Audit Going Concern dan Debt Default berpengaruh terhadap Opini Audit Going Concern.
Implementation of Financial Report Preparation in Small and Medium Enterprises (SMEs) Fostered by DEKRANASDA West Java Hernawati, Nopi; Nurhayati, Nurhayati; Maemunah, Mey
Jurnal Ar Ro'is Mandalika (Armada) Vol. 6 No. 3 (2026): JURNAL AR RO'IS MANDALIKA (ARMADA)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/armada.v6i3.6226

Abstract

This study aims to 1) Identify the form of accounting implementation based on the EMKM Financial Accounting Standards (SAK EMKM) in Small and Medium Enterprises (SMEs) fostered by DEKRANASDA West Java, and 2) Determine whether the accounting implementation in these SMEs has been in accordance with SAK EMKM. The type of data used is qualitative data, in the form of a questionnaire or statements provided to SME entrepreneurs fostered by DEKRANASDA West Java regarding the implementation of accounting based on the Financial Accounting Standards (SAK). The data analysis uses a descriptive method. The results of the study show that the form of accounting implementation in SMEs fostered by DEKRANASDA West Java in Bandung City and Bandung Regency is still very simple, and on average, it does not comply with the Financial Accounting Standards, as many have not met the stages of the accounting cycle. The challenges faced in preparing financial reports include insufficient technical knowledge in preparing such reports, especially based on SAK, as well as the lack of awareness and discipline among SMEs regarding the importance of complete and standard-compliant financial reports. These reports are essential tools for evaluating the operational results of their businesses. The understanding of SME entrepreneurs fostered by DEKRANASDA West Java regarding the Financial Accounting Standards is still lacking. Overall, the financial report presentation among SME entrepreneurs is approximately 50.72%, which meets the compliance standards based on the Financial Accounting Standards (SAK).
The Role of Forensic Accounting in Detecting Financial Fraud in Public Sector Organizations Bleskadit, Novalia Herlina; Sukriyah; Hernawati, Nopi; Judijanto, Loso; Muhsin
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 1 (2026): JIAKES Edisi Februari 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i1.4936

Abstract

Financial fraud in public sector organizations remains a persistent challenge that threatens transparency, accountability, and public trust. Conventional auditing approaches often fail to detect complex and concealed fraudulent practices due to their compliance-oriented nature. This study aims to analyze the role of forensic accounting in detecting and preventing financial fraud in public sector organizations. Using a qualitative research design, this study employs a literature review method by analyzing relevant national and international journal articles, academic books, and institutional reports related to forensic accounting and public sector fraud. Data were collected through systematic searches in academic databases and analyzed using content and thematic analysis to identify patterns, roles, effectiveness, and implementation challenges of forensic accounting. The findings indicate that forensic accounting plays a critical role in uncovering financial fraud through investigative auditing techniques, forensic data analytics, and legally defensible evidence. Moreover, forensic accounting contributes to fraud prevention by strengthening internal controls, enhancing transparency, and creating a deterrent effect within public institutions. However, its effectiveness is constrained by limited professional expertise, inadequate technological infrastructure, weak regulatory frameworks, and political interference. This study concludes that institutionalizing forensic accounting practices is essential for improving public sector financial governance and reducing fraud risks.
Co-Authors Afifah Sjahroeddin Bleskadit, Novalia Herlina Judijanto, Loso Mey Maemunah Muhsin Nurhayati Nurhayati Puadi, Ahmad Sukriyah