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All Journal Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen SENTRALISASI Jurnal Akuntansi Profita : Komunikasi Ilmiah dan Perpajakan Journal of Accounting Auditing and Business JRAM (Jurnal Riset Akuntansi Multiparadigma) Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Governors Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JURNAL AKUNTANSI, AUDITING DAN KEUANGAN SYARIAH EKOBIMA Ekonomi Bisnis dan Manajemen
Nurfauziah, Farah Latifah
Universitas Islam Nusantara
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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Pengaruh Investment Opportunity Set (IOS), Bussines Risk, dan Tata Kelola Perusahaan Terhadap Nilai Perusahaan: Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2022 siti masitoh; Farah Latifah Nurfauziah; Syifa Aulia
Jurnal Akuntansi, Auditing dan Keuangan Syariah Vol. 3 No. 1 (2024): APRIL 2024
Publisher : Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Perusahaan pertambangan merupakan salah satu sektor penyumbang pertumbuhan ekonomi di Indonesia. Sektor pertambangan juga sebagai salah satu sektor ekonomi yang penting di Indonesia karena Indonesia memiliki potensi mineral dan energi yang cukup besar. Penelitian ini bertujuan untuk mengkaji pengaruh investment opportunity set (IOS), bussines risk, dan tata kelola perusahaan terhadap nilai perusahaan pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2018-2022. Dengan menggunakan sampel sebanyak 13 dari 84 perusahaan pertambangan, hasil penelitian menunjukkan bahwa IOS berpengaruh signifikan terhadap nilai perusahaan, mencerminkan bahwa nilai pasar dari investasi masa depan perusahaan lebih besar dari return yang diharapkan. bussines risk berpengaruh signifikan terhadap nilai perusahaan, menunjukkan bahwa peningkatan risiko bisnis dapat meningkatkan risiko kebangkrutan. Tata kelola perusahaan yang diukur melalui kepemilikan institusional berpengaruh signifikan terhadap nilai perusahaan, sementara kepemilikan manajerial tidak memiliki pengaruh signifikan.
IMPLEMENTASI MANAJEMEN RISIKO DAN AUDIT INTERNAL TERHADAP KEBIJAKAN KREDIT BANK BJB KCU BANDUNG Farah Latifah Nurfauziah; Citra Kharisma Utami; Siti Ganiah Maulany
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 4 No. 2 (2023): Edisi Desember 2023
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v4i2.5992

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh manajemen risiko dan penerapan audit internal terhadap implementasi kebijakan perkreditan pada Kantor Cabang Utama (KCU) Bank Jabar Banten di Bandung. Purposive Sampling digunakan dalam penelitian ini. Peneliti menyebarkan kuesioner kepada 45 responden sesuai dengan kriteria sampel. Uji validitas dan reliabilitas angket, kemudian dilakukan uji prasyarat asumsi klasik. Analisis data yang digunakan adalah teknik analisis regresi berganda, uji t dan uji F. Hasil penelitian menunjukkan bahwa: Terdapat pengaruh yang signifikan penerapan manajemen risiko terhadap kebijakan perkreditan, namun penerapan audit internal terhadap kebijakan perkreditan tidak terdapat pengaruh yang signifikan. Secara simultan terdapat pengaruh penerapan manajemen risiko dan audit internal terhadap kebijakan perkreditan. Kata Kunci: Manajemen Risiko, Audit Internal, Kebijakan Perkreditan
The Effect of Managerial Ownership, Company Size, and Audit Committee on CSR Disclosure Agistiani, Alfina; Nurfauziah, Farah Latifah; Latifah, Euis
GOVERNORS Vol. 2 No. 1 (2023): April 2023 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v2i1.1979

Abstract

Corporate social responsibility is the responsibility to assess how much concern for the environment, the company must seriously and openly pay attention to the disclosure of social responsibility. This study aims to determine whether Managerial Ownership, Company Size and Audit Committee partially or simultaneously influence the Disclosure of Corporate Social Responsibility (CSR) in Food and Beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The data used in this study is secondary data and sample selection using purposive sampling. Based on the results of purposive sampling from 30 companies, 17 Food and Beverage companies met the sample criteria. The analytical method used is descriptive analysis, multiple linear analysis, and hypothesis testing. The results showed that managerial ownership had no partial effect on CSR disclosure based on the results of the t test, which had a coefficient value of 0.143 and a significant value of 0.132 >0.05. Company size had a negative effect on CSR disclosure with a coefficient value of -1.241 and a significant value of 0.000. 0.05.
The Influence of Internal Control Systems, Whistleblowing Systems, and Organizational Culture on Fraud Prevention at PT Triana Harvestindo Nusantara Linda, Linda; Nurfauziah, Farah Latifah; Suharti, Sri
Journal of Accounting Auditing and Business Vol 8, No 2 (2025): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v8i2.65297

Abstract

The increasing frequency of fraud cases in the industrial sector, including textiles, reflects the insufficient implementation of internal controls, whistleblowing mechanisms, and ethical organizational culture. Internal actors both individuals and groups are often responsible, underscoring the need for a systematic approach to prevention. This study examines the influence of internal control systems, whistleblowing systems, and organizational culture on fraud prevention at PT Triana Harvestindo Nusantara. Using a quantitative, causally associative method, data were gathered from 200 employees through structured questionnaires and analyzed via SPSS version 25. Results indicate that all three variables significantly contribute to mitigating fraud risk. The findings suggest that reinforcing internal controls, promoting secure reporting channels, and embedding integrity within the corporate culture are essential to reducing fraudulent activities.Keywords: Internal Control System, Whistleblowing System, Organizational Culture, Fraud Prevention.
An Effective Whistleblowing System Model for Regional Inspectorates: A Qualitative Study in Fraud Prevention Muhyidin, Asep; Nurfauziah, Farah Latifah; Suharti, Sri
Journal of Accounting Auditing and Business Vol 8, No 2 (2025): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v8i2.65078

Abstract

Abstract: This study examines the effectiveness of the Whistleblowing System (WBS) in fraud prevention at the Government Inspectorate of Garut Regency, Indonesia. Using a qualitative approach and thematic analysis with NVivo, the research identifies key factors influencing WBS success, including structural, operational, and human resource aspects. Findings indicate that WBS significantly enhances transparency and accountability through accessible reporting mechanisms, whistleblower protection, and investigative follow-up. Critical determinants of effectiveness include: (1) technological support for whistleblower anonymity, (2) personnel competence in handling reports, and (3) compliance with Regulation of the Garut Regent No. 50 of 2020 on WBS implementation guidelines. Thematic nodes reveal dominant challenges: lack of socialization (35%), weak coordination (25%), ambiguous regulations (20%), and limited human resources (20%). The proposed WBS implementation model emphasizes systematic stages—from reporting to sanctions—while strengthening early detection and accountability. The study underscores the necessity of integrating policy, technology, and organizational culture to optimize WBS. Practical contributions include actionable insights for local governments to improve violation reporting systems and advance academic discourse on public-sector fraud prevention.
The Effect of Gender Diversity and Slack Resources on Corporate Social Responsibility Disclosure Rohmah, Neng Siti; Nurfauziah, Farah Latifah; Suharti, Sri
GOVERNORS Vol. 1 No. 3 (2022): December 2022 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v1i3.1958

Abstract

The purpose of this study was to determine the effect of gender diversity and slack resources on the corporate social responsibility disclosure. This study uses secondary data obtained from the annual report on the IDX. The population in this study were all mining companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020 and sampling using the purposive sampling method and obtained a sample of 14 companies. The technique used in this research is robust regression analysis using Eviews 12. The research method used is a quantitative method with the dependent variable, namely corporate social responsibility disclosure and the independent variables, namely gender diversity and slack resources. The results of this study indicate that gender diversity has an effect on corporate social responsibility disclosure with a result of 0.004 less than 0.05 while slack resources has no effect on corporate social responsibility disclosure with a result of 0.146 greater than 0.05 in mining companies. Simultaneous results with F of 0.000365 can be seen that the variables of gender diversity and slack resources have an effect on coporate social responsibility disclosure.
Understanding Taxpayer Perspectives on The Tax System and the Fairness of Tax Evasion Behavior: The Mediating Role of Tax Compliance Nurfauziah, Farah Latifah; Nurjuhariyah, Nurjuhariyah
Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 16, No 1 (2023)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/profita.2023.v16i1.002

Abstract

Tax evasion is an action taken to avoid tax burdens by being payable illegally by hiding the real situation. Among others, the variables of the tax system, tax justice and tax compliance used are thought to have an influence on tax evasion behavior based on the perception of the taxpayer. This research aims to test the mediating role of tax compliance on association between the perceived of the taxation system, tax fairness and tax evasion behavior. The population in this study were 91,224 individual taxpayers at KPP Pratama Karawang Utara. This research used Personally Administered Questionnaires with technique of the Slovin’s Formula in order to obtain a sample size of 100 respondents. This research uses multiple regression models to test each variable on tax evasion. The result showed that the taxation system had a direct effect on tax compliance with a significance value 0f 0.009, tax justice had no direct effect on tax compliance with a significance value 0f 0.841, the taxation system had no direct effect on tax evasion behavior with a significance value of  0.736, tax fairness and tax compliance had a direct effect on tax evasion behavior with a significance value of 0.000 and 0.008, the tax system and tax fairness have an indirect effect on tax evasion behavior through tax compliance with beta values 0.146, and 0.116.
Pengaruh Pemahaman Tri-Nga Dan Motivasi Diri Terhadap Minat Berkarir Mahasiswa Akuntansi Di Bidang Perpajakan Jaemah, Siti; Utami, Citra Kharisam; Nurfauziah, Farah Latifah
EKOBIMA Vol. 2 No. 1 (2024): EKOBIMA: Jurnal Ekonomi Bisnis dan Manajemen - Juni 2024
Publisher : POLITEKNIK LP3I

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/ekobima.v2i1.2042

Abstract

This research is categorized as quantitative descriptive method research, where the research instruments are observation, interviews and questionnaires. The sampling technique in this study used the hair formula. The population in this study were accounting students in the city of Bandung. The sample taken was 115 respondents, with the analysis used in this study including the research instrument test, classical assumption test, multiple linear test, t test, f test and determination test.The results of this study are the tri-ga understanding variable (X1) has a positive and significant effect on the career interest of accounting students in the field of taxation (Y). Self-motivation variable (X2) has a positive and significant effect on the career interest of accounting students in the field of taxation (Y). And the tri-ga understanding variable (X1), self-motivation (X2) simultaneously affects the career interest of accounting students in the field of taxation (Y).
Co-Authors Agistiani, Alfina Asep Muhyidin Citra Kharisma Utami Citra Kharisma Utami Citra Kharisma Utami Fitria Ningrum Sayekti Jaemah, Siti Latifah, Euis Linda Linda Neng Siti Rohmah Nurjuhariyah Nurjuhariyah Nurjuhariyah, Nurjuhariyah Rohmah, Neng Siti Siti Ganiah Maulany siti masitoh Sri Anisa Tiara Mestika Sri Suharti Syifa Aulia Utami, Citra Kharisam Yulianita Rahayu Yulianita Rahayu, Yulianita Yunisa, Rine Rizky