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All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Widya Manajemen & Akuntansi Jurnal Riset Mahasiswa Akuntansi (JRMA) Journal of Economics, Business, & Accountancy Ventura Jurnal Akuntansi Multiparadigma Jurnal Manajemen Kesehatan Indonesia JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Liquidity: Jurnal Riset Akuntansi dan Manajemen Jurnal Ilmu dan Riset Akuntansi Journal of Accounting Science International Research Journal of Business Studies (E-Journal) al-Uqud : Journal of Islamic Economics Kinerja: Jurnal Ekonomi dan Manajemen Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Jurnal SOLMA Owner : Riset dan Jurnal Akuntansi Jurnal ULTIMA Accounting Profita : Komunikasi Ilmiah dan Perpajakan Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Samudra Ekonomi dan Bisnis EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Equity JAD: Jurnal Riset Akuntansi & Keuangan Dewantara Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Manajerial IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Penentuan harga obligasi dan teori tingkat bunga Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Proceeding of National Conference on Accounting & Finance Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) Science Midwifery Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Media Akuntansi dan Perpajakan Indonesia (MAPI) International Journal of Economics, Management, Business, and Social Science Perspektif Akuntansi Jurnal Ilmiah Raflesia Akuntansi Jurnal Abdi Masyarakat Indonesia BIP'S : Jurnal Bisnis Perspektif EKONOMIKA45 Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Journal of Accounting and Finance Management (JAFM) Mujtama': Jurnal Pengabdian Masyarakat Eduvest - Journal of Universal Studies Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Research Horizon JAMAS: Jurnal Abdi Masyarakat IIJSE International Journal of Industrial Engineering, Technology & Operations Management Kreativasi: Journal of Community Empowerment International Research Journal of Business Studies Equity E-Jurnal Akuntansi
Lilis Ardini
Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya
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The Effect of Selfish Ethics, Altruist Ethics, and Morality on Taxpayer Compliance with Trust as a Moderating Variable Yudi Hermawan; Lilis Ardini; David Efendi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 1 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i1.5780

Abstract

This study aims to examine egoistic ethics, altruistic ethics, and morality in explaining taxpayer compliance. This study also tests the effect of trust as a moderating variable. By using the Slippery Slope Theory and the Theory of Planned Behavior, this study aims to empirically prove the taxpayer compliance model. This study is quantitative with a survey approach to individual taxpayers. The population is individual taxpayers registered at the Pratama Tax Office, with a sample of 143 respondents. The results of the hypothesis test show that empirically, egoistic ethics has a negative effect on taxpayer compliance, while morality does not have a significant effect. In addition, the effect of trust as a moderating variable can strengthen the effect of altruistic ethics on taxpayer compliance and can also weaken the effect of egoistic ethics on taxpayer compliance.
Determinants of Fraud Tendency With Internal Control System (SPI) as a Moderating Variable (Study of Savings and Loan Cooperatives in Sikka District) Fransiska Trisyami Irmayati Subu; Lilis Ardini; Kurnia Kurnia
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 3 (2024): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.5906

Abstract

This study aims to test the effect of fraud diamond theory on fraud tendencies with internal control systems as moderating variables. This study uses 135 sample data taken using a purposive method based on criteria. The research method used is quantitative with a survey approach. The data used in this study is a questionnaire. Data analysis using Moderated Regression Analysis. The study's results indicate that rationalization and capability positively affect fraud tendencies and internal control systems moderate the effect of capability on fraud tendencies. The results also show that pressure and opportunity do not affect fraud tendencies while internal control systems do not moderate the effect of pressure, opportunity, and rationalization on fraud tendencies. Based on the results of the study, savings and loan cooperatives in Sikka Regency do not provide pressure but provide motivation and compensation to meet every need and improve the internal control system.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN Yohana Ernawati; Lilis Ardini
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 5 No. 2 (2022): Juli (2022) - Desember (2022)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v5i2.1069

Abstract

In the situation of economic growth and development in Indonesia which has a very rapid impact on competition. Competition has become tighter felt by various companies, namely trading companies, service companies, and manufacturing companies which have the same goal, namely to be able to earn and increase profits by taking into account the existing market share in order to maintain viability. The research was conducted to determine the factors that have a significant effect on the acceptance of a going concern audit opinion. The factors that can influence the acceptance of going concern audit opinions include, namely, KAP reputation, company size, and the previous year's audit opinion. The research method used is a qualitative descriptive method in the form of a literature review/study of the literature, that is, the results of the research are explained in one sentence. The results of the analysis show that financial factors have a more significant influence in obtaining acceptance of a going concern audit opinion.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN: STUDI LITERATURE Ernawati, Yohana; Ardini, Lilis
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 6 No. 1 (2023): Januari (2023) - Juni (2023)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v6i1.1104

Abstract

Indonesia's economic growth and development situation has a very immediate impact on competition. Competition has become tighter felt by various companies, namely trading companies, service companies, and manufacturing companies which have the same goal, namely to earn and increase profits by considering the existing market share to maintain viability. The research was conducted to determine the factors significantly affecting the acceptance of a going concern audit opinion. The factors influencing the receipt of a going concern audit opinion include the reputation of the Public Accounting Firm, company size, and the previous year's audit opinion. The research method used is a qualitative descriptive method in the form of a literature review/study of the literature; that is, the research results are explained in one sentence. The analysis results show that financial factors have a more significant influence in obtaining acceptance of a going concern audit opinion.
ANGGARAN DALAM PERSPEKTIF AGENCY THEORY Ardini, Lilis
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 1 No 1 (2022): April
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (232.649 KB) | DOI: 10.24034/jiaku.v1i1.4994

Abstract

The purpose of this research is to interprate the meaning of budgeting in one of State Own Enterprises in order to minimize the conflict between principal and agent. This is qualitative research and conduct through simbolic interactionism perspective in interpretive paradigm. The result of this research exposes that budgeting process involve interaction between principal and agent based on their experiences. Especially in condition where an individu can get a freedom from critical condition wich called as ephiphany. Social reality shows that the ownership of capitalist company, always thinking them selves from their self interest. As the result, the implementation of budgeting process which consist of symbols and numbers eventually will be bounded by greed. With explanation and seeking the meaning of the agency theory, capitalism of the ownership of the company offered the capitalist values in accounting information. Finally, every decision and economic behaviour will be based on capitalist values by it self.
The Influence of Audit, Supervision, and Taxpayer Compliance on Revenue Performance, Moderated by Tax Officer Training Yulianto, Sigit; Ardini, Lilis
Research Horizon Vol. 5 No. 6 (2025): Research Horizon - December 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.6.2025.887

Abstract

Tax revenue performance is a key indicator of fiscal effectiveness and relies on strong administrative functions and taxpayer behavior. This study seeks to examine the impact of tax audits, supervision, and taxpayer compliance on tax revenue performance, while explicitly assessing whether tax officer training moderates these relationships. The study employs a saturated sampling technique and applies a quantitative causality design using multiple regression and moderated regression analysis. The findings indicate that tax audits have a positive but insignificant effect on tax revenue performance, whereas supervision and taxpayer compliance show positive and significant effects. Additionally, tax officer training is found to positively and significantly moderate the effects of audits, supervision, and taxpayer compliance, suggesting that these variables become more influential when supported by higher levels of training. In conclusion, the study highlights supervisory quality and taxpayer compliance as primary drivers of tax revenue performance. The significant moderating role of tax officer training underscores the importance of strengthening human resource capacity to enhance the overall effectiveness of tax administration.
Regulations Shape Transparency, Accountability, and Managerial Traits in School Funds Dewi, Ratih Kumara; Asyik, Nur Fadjrih; Ardini, Lilis
Journal of Accounting Science Vol. 10 No. 1 (2026): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v10i1.2016

Abstract

General Background: The management of School Operational Assistance (BOS) funds by the government is an important element in maintaining the stability and quality of educational services in private vocational schools. Specific Background: The effectiveness of its management is often hampered by weak integration between managerial factors and compliance with applicable regulations. Knowledge gap: Previous studies tend to analyse the variables of transparency, accountability, and managerial characteristics separately, and there is still a gap in exploring the role of regulation as an interactive factor that moderates these relationships. Objective: This study aims to analyse the influence of transparency, accountability, and managerial characteristics on the effectiveness of BOS funds and to evaluate the moderating role of regulations. Method: This quantitative study uses a survey method on 83 respondents in Sidoarjo, which is analysed using an inferential statistical approach. Results: Transparency and regulations have a significant positive influence on the effectiveness of BOS fund management, while accountability and managerial characteristics have no influence. Regulations are proven to strengthen the relationship between transparency and management effectiveness. Novelty: Unlike previous studies that placed regulation as a driving variable, this study introduces regulation as a quasi-moderator that has a weakening effect on the relationship between transparency and the effectiveness of BOS fund management. Implications: These findings indicate that the effectiveness of BOS fund management cannot be achieved solely through quantitative strengthening of regulations, but rather requires simplification of rules to ensure that transparency remains the primary driver of performance without being hindered by administrative burdens.
Determinants of Fraud Stars with Religiosity as a Moderation Variable Lestari, Dwi; Ardini, Lilis; Effendi, David
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 2 (2024): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.5045

Abstract

Penelitian ini mengevaluasi berbagai faktor yang mempengaruhi kecenderungan kecurangan (fraud) dalam organisasi. Hasil penelitian menunjukkan bahwa tekanan tidak berpengaruh terhadap kecenderungan fraud, baik tekanan finansial maupun non-finansial. Peluang memiliki pengaruh positif terhadap kecenderungan fraud, sehingga semakin kecil peluang terjadinya fraud, kecenderungan kecurangan dapat diminimalisir. Rasionalisasi dan kapabilitas juga berpengaruh positif terhadap kecenderungan fraud; semakin banyak alasan logis yang mendukung niat pelaku dan semakin tinggi kapabilitas individu, semakin besar dorongan untuk melakukan kecurangan. Ruang lingkup eksternal tidak berpengaruh terhadap kecenderungan fraud, menunjukkan bahwa regulasi, sanksi hukum, dan sanksi sosial yang kurang efektif tidak mampu mencegah kecurangan. Sebaliknya, ruang lingkup internal berpengaruh negatif terhadap kecenderungan fraud, di mana pengelolaan internal yang baik mampu mengurangi kecenderungan tersebut. Budaya organisasi dan religiusitas, kecuali dalam kaitannya dengan kapabilitas, tidak berpengaruh terhadap kecenderungan fraud. Religiusitas memoderasi secara negatif hubungan antara kapabilitas dan kecenderungan fraud, menunjukkan bahwa nilai religiusitas yang tinggi dapat mengurangi kecenderungan fraud meski individu memiliki kapabilitas tinggi. Namun, religiusitas tidak memoderasi pengaruh tekanan, peluang, rasionalisasi, ruang lingkup eksternal, ruang lingkup internal, dan budaya organisasi terhadap kecenderungan fraud.
Pengaruh Kecerdasan Intelektual dan Kecerdasan Emosional Terhadap Pemahaman Akuntansi dimoderasi oleh Kecerdasan Spiritual Frediyanto Moat Lering, Leonardus; Ardini, Lilis; Kurnia, Kurnia
Journal of Accounting and Finance Management Vol. 6 No. 6 (2026): Journal of Accounting and Finance Management (January - February 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i6.3063

Abstract

Tujuan penelitian ini adalah untuk menganalisis pengaruh kecerdasan intelektual, kecerdasan emosional, dan kecerdasan spiritual terhadap pemahaman akuntansi, serta menguji peran kecerdasan spiritual sebagai variabel moderasi pada karyawan Kopdit Obor Mas. Penelitian ini menggunakan pendekatan kuantitatif dengan metode asosiatif dan teknik sampel jenuh sebanyak 110 responden. Data dianalisis menggunakan analisis regresi linear berganda dan analisis regresi moderat (MRA). Hasil penelitian menunjukkan bahwa kecerdasan intelektual dan kecerdasan emosional berpengaruh positif dan signifikan terhadap pemahaman akuntansi dengan koefisien 0,467 dan 0,274. Hasil uji moderasi menunjukkan bahwa kecerdasan spiritual tidak berperan sebagai variabel moderasi. karena variabel interaksi KI×KS (Sig. 0,662) dan KE×KS (Sig. 0,785) memiliki nilai signifikansi lebih besar dari 0,05. Dengan demikian, kecerdasan spiritual tidak memperkuat maupun memperlemah hubungan antara kecerdasan intelektual dan kecerdasan emosional terhadap pemahaman akuntansi.
Determinants of Fraud Tendency among Accounting Students: The Moderating Role of Ethical Value Shofiyah, Aniyatus; Ardini, Lilis
E-Jurnal Akuntansi Vol. 36 No. 2 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i02.p19

Abstract

This study analyzes factors influencing fraud tendency among accounting students based on the fraud hexagon theory, including pressure, opportunity, rationalization, competence, arrogance, and collusion, and examines ethical value as a moderating variable. Fraud tendency is considered an early indicator of unethical behavior, making its identification during education essential. This study applies a quantitative survey approach using questionnaires distributed to final-year accounting students at STIE Cendekia Bojonegoro and the Islamic University of Darul Ulum Lamongan. Data were analyzed using Moderated Regression Analysis (MRA). The results show that pressure, rationalization, and arrogance positively affect fraud tendency, while competence has a negative effect. Opportunity and collusion are insignificant. Ethical value negatively moderates the relationship between arrogance and fraud tendency but does not moderate the other factors. These findings highlight the importance of strengthening ethical values in accounting education to prevent fraud tendency early.
Co-Authors Afrida Nur Faricha, Afrida Nur Ahmad Ghufrony Akhma, Ferry Adjie Amalia Hasanah Amanda Yecci Noeng Amelia, Lusi Andriani, Mitra Nur Fitri Anggraini, Katherina Estherika Ardianto, Ipung Tri Arika, Nindya Awan Asmara Hadi Azizah, Muftiyatul Azizahtut Ta’zhiyah Bambang Suryono Boedihardjo, Damianus Christian BUDIYANTO Budiyanto Budiyanto Cahyani, Rossy Angga Mustika Damianus Christian Boedihardjo Danny Adhitya David Efendi David Effendi Devi, Fadilah Sari Surya Dewi, Antika Dewi, Ratih Kumara Dharmawan Supono Hadi Saputro Dhyta Wasito Dinna Riyani Dinna Riyani Dinna Riyani Dwi Lestari Eka Novita Sari, Eka Novita Ernawati, Yohana Evita Dian Kurniasih Fidiana, Fidiana Firmansyah, Aris Fransiska Trisyami Irmayati Subu Frediyanto Moat Lering, Leonardus Giati Wahyuni, Giati Glory Augusta Elisabeth Mangaranap Sianipar Hening Widi Oetomo Heny Enggaryanti Hermanto, Suwardi Bambang Humam, Haidar Ibraraharie, Maharditya Nanda Ikhsan Budi Riharjo Irma Wahyuni Khakim, Luqmanul Kristi, Ronny Januar Kurnia Kurnia - Kurnia Kurnia KURNIA KURNIA, KURNIA Kusmawati, Siska Dila Lestariningsih, Marsudi Mahaputra, Agung Pambudi Mery Andayani, Mery Mia Ika Rahmawati Muhammad Jufrianci Dewa Muhammad Reza Pahlawan Munaa, Nihayatul Nenin Dewi Fatmala, Nenin Dewi Nihayatul Munaa Nihayatul Munaa Nining Nur Khamidah, Nining Nur Nur Fadjrih Asyik Nur Handayani Nur Shodiq Nurul Hasanah Uswati Dewi Permadi, Noviandi Satrio Permana, Dwi Panji Pitaloka, Frigasari Dianing Priyadi, Maswar Patuh Purnama, Ferdi Putra, Olisiang Chandra Putri, Nuzmika Rachman, Dyah Aulia RANI RACHMAWATI Ratna Wati Retnani, Endang Dwi Retno Indah Sari, Retno Indah Rini Andriani Rita Dewi Kumala, Rita Dewi Ronal Surya Ruhmana, Futikha Dewi Ruminingsih Ruminingsih Rusdiansyah, Yunifan Shabrie, Wiwiek Srikandi Shindy Permana Putra Wiyandika, Shindy Permana Shofiyah, Aniyatus Sholichah, Ninik Sianipar, Glory Augusta Elisabeth M. Silalahi, Adelina Christin Silfyana Cahya Manggar Mahdita Siti Rokhmi Fuadati Siti Rokhmi Fuadati Suhermin, Suhermin Susanto, Cinditya Marina Sutomo, Lilik Suwardi Bambang H Suwardi Bambang Hermanto Suwitho, Suwitho Takaria, Iflaha Thadeus Fransesco Quelmo Patty Thadeus Fransesco Quelmo Patty Thadeus Fransesco Quelmo Patty Trisdaningrum, Rinda Tsaanii, Adiilah Adlan Ats Tumewu, James Tunya, Maria Grasella ulfah setia iswara, ulfah setia Uty Wury Ayu Vitriany Vitriany, Uty Wury Ayu Wibowo, Ezra Ariella Wicandra, Ajeng Ayu Wiwid Widayanti Wiwiek Srikandi Shabrie Wiwiek Srikandi Shabrie Wiwiek Srikandi Shabrie Yohana Ernawati Yudi Hermawan Yuliani, Priska Yulianto, Sigit Yuliayah, Puspa Lely Ramadhania Yuliesti Rosalia Zufra Inayah