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All Journal JAKPI EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Edukasi Islami: Jurnal Pendidikan Islam Jesya (Jurnal Ekonomi dan Ekonomi Syariah) YUME : Journal of Management Jurnal Akuntansi Bisnis dan Publik INFOKUM Jurnal Scientia Airlangga Journal of Innovation Management Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) International Journal of Business, Law, and Education International Journal of Health, Economics, and Social Sciences (IJHESS) Jurnal Ekonomi Journal of Research in Social Science and Humanities Action Research Literate (ARL) Transekonomika : Akuntansi, Bisnis dan Keuangan Jurnal Bisnis Mahasiswa Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Formosa Journal of Social Sciences (FJSS) Journal of Social And Economics Research Asian Journal of Management Analytics International Journal of Economics (IJEC) Proceedings of The International Conference on Business and Economics International Journal of Integrative Sciences Jurnal Manajemen Dan Akuntansi Medan Jurnal Multidisiplin Sahombu Paradoks : Jurnal Ilmu Ekonomi Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital (JEKOMBITAL) International Journal of Economic, Technology and Social Sciences (Injects) Maeswara: Jurnal Riset Ilmu Manajemen dan Kewirausahaan Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Blantika : Multidisciplinary Journal Neraca Manajemen, Akuntansi, dan Ekonomi International Journal of Economic Research and Financial Accounting JURNAL RUMPUN MANAJEMEN DAN EKONOMI International Journal of Economics and Management Sciences journal of social and economic research International Journal of Management, Economic and Accounting Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi Proceedings of The International Conference on Computer Science, Engineering, Social Sciences, and Multidisciplinary Studies Journal of Management and Business Analytics
Renny Maisyarah
Universitas Pembangunan Panca Budi
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Pengaruh Kompetensi Auditor & Skeptisisme Profesional terhadap Deteksi Fraud Dimoderasi oleh Red Flags Auditor (Studi pada Auditor BPKP Provinsi Sumatera Utara) Hasibuan, Akhiril Akbar; Nasution, M. Irsan; Maisyarah, Renny
Blantika: Multidisciplinary Journal Vol. 4 No. 4 (2026): Blantika: Multidisciplinary Jornal
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/blantika.v4i4.489

Abstract

Penelitian ini bertujuan untuk menganalisis secara komprehensif pengaruh kompetensi auditor dan skeptisisme profesional terhadap kemampuan auditor dalam mendeteksi fraud, dengan red flags auditor sebagai variabel moderasi. Kompetensi auditor dipahami sebagai kombinasi pengetahuan, keterampilan, dan pengalaman yang dimiliki auditor dalam melaksanakan tugas pemeriksaan, sedangkan skeptisisme profesional merefleksikan sikap kewaspadaan dan keraguan profesional terhadap kemungkinan adanya salah saji atau kecurangan. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei yang melibatkan 60 auditor pada Badan Pengawasan Keuangan dan Pembangunan (BPKP) Provinsi Sumatera Utara sebagai responden. Data yang diperoleh dianalisis menggunakan Moderating Regression Analysis (MRA) untuk menguji pengaruh langsung maupun peran moderasi red flags auditor. Hasil pengujian baik secara parsial maupun simultan menunjukkan bahwa kompetensi auditor dan skeptisisme profesional berpengaruh positif dan signifikan terhadap deteksi fraud. Selain itu, red flags auditor terbukti mampu memperkuat pengaruh kompetensi auditor dan skeptisisme profesional terhadap deteksi fraud, sehingga meningkatkan efektivitas proses pengawasan. Seluruh hipotesis yang diajukan dalam penelitian ini dinyatakan diterima. Kebaruan penelitian ini terletak pada pengujian red flags auditor sebagai variabel moderasi dalam konteks pengawasan internal pemerintah daerah, yang masih relatif terbatas dalam kajian empiris akuntansi sektor publik.
Pengaruh Pemahaman Prosedur Audit, Praktik Audit Investigatif dan Pengalaman Auditor terhadap Pembuktian Kecurangan pada BPKP Provinsi Sumatera Utara Lubis, Abdizil Ikhram; Maisyarah, Renny
Action Research Literate Vol. 10 No. 4 (2026): Action Research Literate
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/arl.v10i4.3088

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pemahaman prosedur audit, praktik audit investigatif, dan pengalaman auditor terhadap pembuktian kecurangan pada BPKP Provinsi Sumatera Utara. Latar belakang penelitian ini didasarkan pada masih tingginya risiko kecurangan dalam pengelolaan keuangan sektor publik, sehingga diperlukan kemampuan auditor yang memadai dalam mengidentifikasi dan membuktikan terjadinya fraud secara tepat, sistematis, dan dapat dipertanggungjawabkan. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian explanatory. Sampel penelitian berjumlah 60 auditor yang dipilih menggunakan teknik purposive sampling. Data dikumpulkan melalui penyebaran kuesioner dan dianalisis menggunakan Structural Equation Modeling-Partial Least Squares (SEM-PLS). Hasil penelitian menunjukkan bahwa pemahaman prosedur audit, praktik audit investigatif, dan pengalaman auditor masing-masing berpengaruh positif dan signifikan terhadap pembuktian kecurangan. Temuan ini menunjukkan bahwa semakin baik pemahaman auditor terhadap prosedur audit, semakin intensif praktik audit investigatif yang dilakukan, dan semakin tinggi pengalaman auditor, maka semakin kuat pula kemampuan auditor dalam membuktikan kecurangan. Kebaruan penelitian ini terletak pada pengujian terpadu atas aspek kognitif, praktik investigatif, dan pengalaman auditor dalam satu model empiris pada lembaga pengawasan internal pemerintah daerah. Dengan demikian, penelitian ini menegaskan pentingnya penguatan kompetensi auditor melalui pelatihan, pengalaman penugasan, dan optimalisasi audit investigatif guna meningkatkan efektivitas pembuktian kecurangan di sektor publik.
Pengaruh Orientasi Etika dan Budaya Etis Organisasi terhadap Komitmen Profesional di Mediasi Sensitivitas Etika Auditor Perwakilan BPKP Provinsi Sumatera Utara Andreanov; Maisyarah, Renny
Action Research Literate Vol. 10 No. 4 (2026): Action Research Literate
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/arl.v10i4.3089

Abstract

Tujuan penelitian ini mengkaji pengaruh orientasi etika dan budaya etika organisasi terhadap komitmen profesional, dengan sensitivitas etika sebagai variabel mediasi di antara auditor Perwakilan Badan Pengawas Keuangan dan Pembangunan (BPKP) Provinsi Sumatera Utara, Indonesia. Pendekatan kuantitatif digunakan dengan menggunakan data survei yang dikumpulkan dari 60 auditor BPKP, yang dianalisis menggunakan Structural Equation Modeling Partial Least Squares (SEM-PLS). Hasil penelitian menunjukkan bahwa orientasi etika dan budaya etiis organisasi memiliki pengaruh signifikan terhadap sensitivitas etika. Orientasi etika memiliki pengaruh signifikan terhadap komitmen professional. Budaya etis organisasi tidak berpengaruh signifikan terhadap komitmen professional. Sensitivitas etika berpengaruh signifikan terhadap komitmen professional. Lebih lanjut, sensitivitas etika memediasi pengaruh antara orientasi etika terhadap komitmen profesional. Sensitivitas etika tidak memediasi pengaruh antara budaya etis organisasi terhadap komitmen profesional. Temuan ini menunjukkan bahwa auditor dengan orientasi etika yang kuat, didukung oleh lingkungan organisasi yang etis, cenderung menunjukkan sensitivitas etika yang lebih tinggi, yang pada gilirannya meningkatkan komitmen profesional mereka. Studi ini berkontribusi pada literatur dengan memberikan bukti empiris dari konteks audit sektor publik di Indonesia dan menawarkan implikasi praktis untuk memperkuat kebijakan etika, pelatihan, dan budaya organisasi guna meningkatkan profesionalisme dan komitmen auditor.
The Effect of Fraud Accounting And Characteristics of Corruption Criminal Acts on Prosecutors' Demands With Behavioral Judgement as a Moderating Variable (Case Study of The Bireuen District Prosecutor's Office) Pratikno, Dedi Agus; Maisyarah, Renny
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 2 (2026): April
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i2.9733

Abstract

This study aims to analyze the influence of fraud accounting (X1) and corruption crime characteristics (X2) on the prosecutor's demand (Y), and to examine the moderating role of behavioral judgement (Z). The research is motivated by findings that the criminal demands filed by prosecutors at the Bireuen District Attorney’s Office do not always correspond with the magnitude of state financial losses resulting from corruption. While fraud accounting findings should serve as an indicator to aggravate the sentence demand, they are occasionally not accommodated proportionally in the prosecution demands. The research employed an associative and cross-sectional approach, utilizing multiple linear regression and moderation analysis (interaction term). The sample consisted of 92 prosecutors who had prepared prosecution demands for corruption cases at the Bireuen District Attorney's Office during the 2020–2025 period. The results show that fraud accounting (X1) and corruption crime characteristics (X2) simultaneously have a significant influence on the prosecutor's demand (Y) by 82.0%. Partially, both independent variables demonstrated a positive and significant effect on the prosecutor's demand. Furthermore, behavioral judgement was proven to strengthen (moderate) the influence of fraud accounting on the prosecutor's demand. It also strengthens the influence of corruption crime characteristics on the prosecutor's demand. This finding reinforces the view that prosecution decisions are not solely based on objective accounting data but also on the integrity, rationality, and justice practiced by the prosecutor (behavioral judgement).
The Effect of Factoring Implementation on Working Capital of PT. Duo Nadenggan Lestari Darwin, Darwin; Maisyarah, Renny; Nasution, M. Irsan
Journal of Research in Social Science and Humanities Vol 5, No 4 (2025)
Publisher : Utan Kayu Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/jrssh.v5i4.594

Abstract

This study aims to examine the effect of factoring implementation on working capital at PT. Duo Nadenggan Lestari. Factoring is utilized as an alternative financing method to accelerate cash inflows by converting accounts receivable into immediate funds, thereby supporting the company’s liquidity. This research adopts a quantitative approach using secondary data derived from the company’s financial statements over a specific period. Data analysis is conducted using simple linear regression to determine the influence of factoring implementation as the independent variable on working capital as the dependent variable. The results of the analysis indicate that factoring implementation has a positive and significant effect on working capital. An increase in factoring utilization contributes to improved cash flow, enhanced liquidity, and more efficient working capital management. These findings suggest that factoring can be an effective financial strategy for companies experiencing cash flow constraints and high receivables levels. The study provides practical implications for management in selecting appropriate financing alternatives to strengthen short-term financial performance
The Influence of Non-Performing Loan (NPL) and Debt to Equity Ratio (DER) on Return on Assets (ROA) with Good Corporate Governance (GCG) as a Moderating Variable in State-Owned Banks in Indonesia Sari, Inda Novita; Maisyarah, Renny; Nasution, M. Irsan
Journal of Research in Social Science and Humanities Vol 5, No 4 (2025)
Publisher : Utan Kayu Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/jrssh.v5i4.614

Abstract

This study aims to analyze the effect of Non-Performing Loans (NPL) and Debt-to-Equity Ratio (DER) on bank performance, measured by Return on Assets (ROA), and to examine the moderating role of Good Corporate Governance (GCG) in these relationships. The data used in this study comes from the annual reports and sustainability reports of Indonesian state-owned banks (HIMBARA), including Bank Mandiri, BRI, BNI, and BTN, covering the period from 2022 to 2024. The methodology employed is panel data regression with Moderated Regression Analysis (MRA). The results show that NPL has a significant negative effect on ROA, confirming that an increase in non-performing loans reduces the profitability of banks. Conversely, DER does not show a significant effect on ROA, suggesting that the debt-based funding structure does not directly influence the profitability performance of HIMBARA banks. Additionally, GCG proves to have a significant moderating role in weakening the negative impact of NPL on ROA, while GCG does not moderate the relationship between DER and ROA. This study contributes practical insights for regulators and bank management to strengthen corporate governance to maintain stability and enhance profitability, especially when facing increased credit risk
The Influence of Audit Expertise and Audit Intuition on Fraud Detection with Audit Experience as a Moderator at Kantor Akuntan Publik in Indonesia Sitanggang, Juninetenth Keeply F; Nasution, M. Irsan; Maisyarah, Renny
Journal of Research in Social Science and Humanities Vol 5, No 4 (2025)
Publisher : Utan Kayu Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/jrssh.v5i4.607

Abstract

Fraud detection remains a critical challenge for public accounting firms (KAP) in Indonesia due to the increasing complexity of business transactions and fraudulent schemes. This study examines the influence of audit expertise and audit intuition on fraud detection, with audit experience serving as a moderating variable. A quantitative research design was employed using survey data collected from 381 auditors working at public accounting firms across Indonesia. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) to test both direct and moderating effects. The results indicate that audit expertise has a positive and significant effect on fraud detection, while audit intuition also significantly enhances auditors’ ability to identify fraudulent activities. Furthermore, audit experience strengthens the relationship between audit expertise and fraud detection, as well as between audit intuition and fraud detection, suggesting that experienced auditors are better able to translate technical skills and intuitive judgment into effective fraud identification. These findings contribute to behavioral auditing literature by integrating cognitive and experiential factors in fraud detection. Practically, the results highlight the importance of developing auditors’ technical competencies, intuitive judgment, and experiential learning to improve audit quality and fraud detection effectiveness in public accounting firms
The Influence of Professional Judgment and Whistleblowers on Fraud Prevention (A Study of BPKP Auditors in North Sumatra Province Setiono, Aris; Nasution, M. Irsan; Maisyarah, Renny
Journal of Research in Social Science and Humanities Vol 5, No 4 (2025)
Publisher : Utan Kayu Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/jrssh.v5i4.588

Abstract

This study aims to analyze the influence of professional judgment and whistleblowers on fraud prevention among auditors at the Financial and Development Supervisory Agency (BPKP) of North Sumatra Province. Fraud in the public sector remains a serious problem, impacting low accountability and public trust, making the role of government internal auditors highly strategic. Professional judgment reflects the auditor's ability to use knowledge, experience, and professional judgment in the audit process, while whistleblowers serve as a reporting mechanism that supports early fraud detection and prevention. This study employed a quantitative approach with a survey method, where primary data were collected through questionnaires distributed to 60 BPKP auditors in North Sumatra Province. The data analysis technique used was Structural Equation Modeling–Partial Least Square (SEM-PLS). The results showed that professional judgment had a positive and significant effect on fraud prevention. Furthermore, whistleblowers were also shown to have a positive and significant effect on fraud prevention. These findings indicate that improving the quality of auditors' professional judgment and strengthening the whistleblower system and culture can increase the effectiveness of fraud prevention in government. This study is expected to provide theoretical contributions to the development of public sector auditing literature and practical implications for BPKP in formulating policies to improve audit quality and control fraud
Co-Authors , Nashrudin Setiawan , Oktarini Khamilah Siregar , Rahima Br Purba Abda Abda Abdul Habib Sitompul Afifah Syahril Aini Nurul Alamsyah Harahap Aldian, M. Rizki Aliyah, Dini Rahma Amanda, Dea Putri Amstrong Lambok Marihot Pangaribuan Ancer Martati Ndraha Andreanov Anggasari, Febyana Aris Setiono, Aris Armanda, Dian Arwin Ashri.A.Handayani Astrid Tabita Athaya, Nada Syifa Atikah Zuhra Sitorus Aulia Aurora, Titania Ayu Kurnia Sari Azani, Namira Bagus Kuncoro Balqis Suci Wahyumia Barus, Irene Sukma Lestari Benny Pasaribu Br Purba, Rahima Br. Bangun, Mudtiani Hakim Br. Purba, Rahima Chairunisa, Tengku Sheila Citra Amelia Parsi Darwin Darwin Davis Pratama Malau Dedi Agus Pratikno Delani, Maisya Dito Aditia Darma Nasution Edrida Pulungan Edya Nashwa Septika Elan Margareth Simbolon Elfira Putri Elvidasari Sijabat Evan Tamaro Fadhlan Fachri Fahrum Nisa Fajarwati, Meilisa Fanny Trisyah Dwi Putri Faried, Annisa Ilmi Fildzah Shabrina Fitriana, Yunita Gracia Lavenia Tampubolon Gulo, Yurniwati Hasibuan, Akhiril Akbar Heny Nurlaili Hidayat, Rizki Hutahaean, Sondang Lastiur Iqal Aulia Fawwas Isbet Yani Ismail Ismayani Izzati, Dina Jefri Ronaldo Joice Yusheilla Sirait Julita Rakhmah Hasibuan Juni Yanti Napitupulu Larasasti, Sindy Linda Asriani Liza Seftina Lubis, Abdizil Ikhram Lubis, Aditya Nugraha M. Irsan Nasution M. Irsan Nasution M.Diaz Arasta Manao, Marcella Marlina Mendrofa, Sabar Jaya Miranda, Aqilah Muhammad Guntur Muhammad Irza Aryasta Muhammad Khoiri Luthfi Muhammad Luthfi Nababan, Putri Enzelina Nabila Yolanda Nasution, Indah Juli Natasya Panggabean Nayla Dwi Utami Neiza Rizky Nuhajizah Nilam Firnanda Nina Andriany Nasution Novi Faurini Nur Azizah Octaviana , Rahelsa Pani Gunawan Pratama Panjaitan, Gloria Popy Wulandari Pratikno, Dedi Agus Putra, Irwansyah Putri Telaumbanua Radiyah, Fitra Tur Rahayu, Novita Tri Rahmadayanti, Nabila Register Launli Buaya Retno Kiswati, Endratri Ricky Ricky Rimba Simanjuntak Rini Andriani Riza Milianda Kasa Rizty Fanny Novriyanti Rohman Nelanda Syahputra Rosina Harahap Safitri, Tsamara Nayla Safrianto, Reza Santi Santi Sarah Ismail Sari Lubis, Nurmala Sari, Inda Novita Sari, Maya Macia Sari, Putri Sari, Tri Dessy Ratna Sebayang, Saimara A M Sihombing, Dona Olivia Sijabat, Hotman D Silitongga, Juliarta Elisabeth Silvi Dwi Utari Simamora, Amoy Dameria Sirait, Netty Julianti Sitanggang, Juninetenth Keeply F Siti Arifah Situmorang, Daniel Suci Azzahra Suci Ramadhani, Suci Sundari Apriliani Syari, Meilya Evita Talitha Nabila Tamba, Rani Tampubolon, Merna Gletesya Telaumbanua, Erikson Andrianus Tengku Sheila Chairunisa Tengku Sheila Chairunisa Tetty Lasniroha Sarumpaet Tripriyono, Agus Triprlyono, Agus Ujung, Jhonny Tumpal Parulian Vadia, Reni Vanisya Aprilia Sidauruk Wahyu, Ahmad Braja Wilda Zulkarnain Yani, Isbet Yohanes Kevin Lukna Zahrani , Vista Zebua, Totona Berkat Elsuran Zul Sahyani Limbong