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All Journal AKUNTANSI DEWANTARA Jurnal Ilmiah Edunomika (JIE) Accounting Global Journal Jurnal Ekuilnomi Forum Bisnis dan Kewirausahaan JAKBS Jurnal Penelitian dan Pengabdian Masyarakat IJMA
Sandy, Fabio Bolanda
Universitas Tidar
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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Persepsi Tanggung Jawab Auditor Dalam Mendeteksi Kecurangan Pada Kantor Akuntan Publik Fabio Bolanda Sandy; Indira Januarti
FORBISWIRA FORUM BISNIS DAN KEWIRAUSAHAAN - SINTA 4 Vol 11 No 2 (2022): Forum Bisnis Dan Kewirausahaan
Publisher : LPPM Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/forbiswira.v11i2.2238

Abstract

Penelitian ini bertujuan untuk mengetahui apakah pengalaman auditor, pelatihan audit, dan risiko audit berpengaruh terhadap tanggungjawab auditor dalam mendeteksi kecurangan. Populasi dalam penelitian ini adalah auditor Kantor Akuntan Publik. Pengambilan sampel dilakukan dengan menggunakan metode Purposive Sampling dan jumlah sampel sebanyak 94 responden. Jenis data yang digunakan adalah data primer. Penelitian ini menggunakan kuesioner dalam pengumpulan datanya. Teknik uji yang dipakai adalah uji validitas, uji reliabilitas, uji asumsi klasik meliputi uji normalitas, uji multikolinearitas, dan uji heteroskedastisitas. Uji hipotesis pada penelitian ini menggunakan analisis regresi linier berganda dan uji hipotesis dalam penelitian ini menggunakan software SPSS versi 21. Hasil penelitian menunjukkan bahwa variabel pengalaman auditor dan pelatihan audit memiliki pengaruh terhadap tanggung jawab auditor dalam mendeteksi kecurangan. Namun, variabel risiko audit tidak memiliki pengaruh terhadap tanggung jawab auditor dalam mendeteksi kecurangan.
Pengaruh Kinerja Keuangan Terhadap Islamic Social Reporting (Studi Empiris Pada Perusahaan Yang Terdaftar di Jakarta Islamic Index Periode 2021-2023) Setyawan, Muhammad Afif; Nalurita, Yuliantari Astasuci; Sandy, Fabio Bolanda
Accounting Global Journal Vol 9, No 2 (2025): Accounting Global Journal
Publisher : Badan Penerbit Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/agj.v9i2.15862

Abstract

Tujuan penelitian ini adalah untuk meneliti bagaimana kinerja keuangan yang meliputi profitabilitas, likuiditas, dan leverage memengaruhi Islamic Social Reporting pada perusahaan yang terdaftar di Jakarta Islamic Index antara tahun 2021 dan 2023. Sampel penelitian ditentukan menggunakan teknik purposive sampling. Data dianalisis melalui uji asumsi klasik dan analisis regresi linier berganda. Temuan empiris menunjukkan bahwa secara simultan, profitabilitas, likuiditas, dan leverage memiliki pengaruh yang signifikan terhadap Islamic Social Reporting. Namun, hasil uji parsial menunjukkan bahwa hanya likuiditas yang memiliki pengaruh signifikan terhadap Islamic Social Reporting, sedangkan profitabilitas dan leverage tidak memiliki pengaruh yang signifikan.
Pengaruh Kinerja Keuangan Terhadap Islamic Social Reporting (Studi Empiris Pada Perusahaan Yang Terdaftar di Jakarta Islamic Index Periode 2021-2023) Setyawan, Muhammad Afif; Nalurita, Yuliantari Astasuci; Sandy, Fabio Bolanda
Accounting Global Journal Vol. 9 No. 2 (2025): Accounting Global Journal
Publisher : Badan Penerbit Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/agj.v9i2.15862

Abstract

Tujuan penelitian ini adalah untuk meneliti bagaimana kinerja keuangan yang meliputi profitabilitas, likuiditas, dan leverage memengaruhi Islamic Social Reporting pada perusahaan yang terdaftar di Jakarta Islamic Index antara tahun 2021 dan 2023. Sampel penelitian ditentukan menggunakan teknik purposive sampling. Data dianalisis melalui uji asumsi klasik dan analisis regresi linier berganda. Temuan empiris menunjukkan bahwa secara simultan, profitabilitas, likuiditas, dan leverage memiliki pengaruh yang signifikan terhadap Islamic Social Reporting. Namun, hasil uji parsial menunjukkan bahwa hanya likuiditas yang memiliki pengaruh signifikan terhadap Islamic Social Reporting, sedangkan profitabilitas dan leverage tidak memiliki pengaruh yang signifikan.
Mekanisme Good Corporate Governance Dalam Menekan Kecurangan Laporan Keuangan: Peran Ukuran Perusahaan Sebagai Variabel Moderasi Hesiya May Ghaisani; Tiara Rani Santoso; Fabio Bolanda Sandy; Shinta Nastitie Komalasari; Kharisma Rizqi Auliariyani
Jurnal Ekuilnomi Vol. 8 No. 2 (2026): Ekuilnomi Vol 8 (2), Mei 2026
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekononomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/pzrcc976

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh mekanisme good corporate governance yang diproksikan melalui komite audit (frekuensi rapat dan keberagaman gender), komisaris independen, dewan direksi terhadap kecurangan laporan keuangan, dan peran ukuran perusahaan sebagai variabel moderasi pada perusahaan teknologi yang terdaftar di BEI tahun 2022-2024. Analisis data menggunakan metode PLS-SEM melalui WarpPLS. Hasil penelitian menunjukkan frekuensi rapat komite audit berpengaruh negatif terhadap kecurangan laporan keuangan. Sebaliknya, keberagaman gender komite audit dan dewan direksi berpengaruh positif terhadap kecurangan laporan keuangan. Komisaris independen tidak berpengaruh signifikan. Selain itu, ukuran perusahaan tidak terbukti memoderasi hubungan antara good corporate governance dan kecurangan laporan keuangan
Eksplorasi Peran Keuangan Hijau dalam Mendukung Ketercapaian Dekarbonisasi Axel Giovanni; Galuh Witantri; Silvi Nur Rohma; Fabio Bolanda Sandy; Crescentiano Agung Wicaksono; Nurul Janah; Atikah Nur Fadlilah
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 4 No. 3 (2026): August 2026
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/b6b34z75

Abstract

This study aims to systematically synthesize the role and effectiveness of green finance in supporting decarbonization and to identify the instruments, success factors, and supporting policies for its implementation. This study adopts a quantitative approach using the Systematic Literature Review (SLR) analysis tool to obtain a comprehensive overview of the role of green finance in supporting decarbonization efforts to mitigate climate change anomalies caused by excessive carbon and greenhouse gas emissions. The research findings indicate that green finance, through instruments such as green credit, green investment, green bonds, green loans, and green equity investment, plays a significant role in reducing carbon emissions and driving the transition toward a low-carbon economy. Key factors influencing the success of green finance implementation include the level of development and characteristics of green finance, policies and regulations, green innovation and technology, as well as digital economy and FinTech. Additionally, this study highlights the importance of stakeholder roles and cross-sector collaboration in ensuring the successful implementation of green finance policies.
Analisis Aktivasi dan Deaktivasi Layanan Internet Bisnis Pendekatan Berdasarkan PSAK 115 IndiBiz Muhamat Abdul Rozak Rifai; Fabio Bolanda Sandy
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 4 (2026): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i4.4340

Abstract

PT Telkom Indonesia Witel Yogya Jateng Selatan Area Magelang is an information and communication technology institution that provides connectivity and digital services to meet the needs of the community. This study aims to analyze the conformity of revenue recognition for IndiBiz service contracts with the provisions regulated in PSAK 115 concerning revenue from contracts with customers at PT Telkom Indonesia Witel Yogya Jateng Selatan Area Magelang. The conformity of revenue recognition with PSAK 115 is important to ensure transparency and reliability for both customers and service providers. This research uses a qualitative method with a case study approach. Data were collected through in-depth interviews with relevant parties, direct observation, and document analysis related to the implementation of service contracts and revenue recognition procedures. The results of this study indicate that revenue recognition for IndiBiz service contracts is carried out on a monthly basis using the continuous service delivery method over time. This practice reflects the fulfillment of the company’s performance obligations during the service period. Therefore, the revenue recognition applied by the company has been implemented in accordance with the provisions of PSAK 115 regarding revenue from contracts with customers.
PERAN FEE AUDIT DALAM PENGARUH KUALITAS AUDIT TERHADAP KUALITAS LAPORAN KEUANGAN Tiara Rani Santoso; Hesiya May Ghaisani; Fabio Bolanda Sandy; Yuliantari Astasuci Nalurita; Ahmad Bebin Najmuddin
IJMA (Indonesian Journal of Management and Accounting) Vol. 6 No. 2 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijma.2025.6(2).204-216

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kualitas audit terhadap kualitas laporan keuangan dengan fee audit sebagai variabel moderasi pada perusahaan sektor keuangan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020–2024. Kualitas audit dipandang sebagai mekanisme pengendalian eksternal yang mampu mengurangi asimetri informasi serta menekan perilaku oportunistik manajemen, sehingga menghasilkan laporan keuangan yang lebih andal. Namun demikian, efektivitas kualitas audit sering kali bergantung pada besaran fee audit yang diterima auditor, karena fee audit dapat memengaruhi tingkat upaya, alokasi sumber daya, dan independensi auditor. Penelitian ini menggunakan pendekatan kuantitatif dengan metode PLS-SEM melalui aplikasi WarpPLS, yang melibatkan 120 observasi perusahaan. Hasil penelitian menunjukkan bahwa kualitas audit berpengaruh positif dan signifikan terhadap kualitas laporan keuangan dengan nilai koefisien β = 0,324 dan p < 0,001. Selain itu, fee audit terbukti memoderasi hubungan tersebut secara positif dan signifikan (β = 0,219; p = 0,007), yang mengindikasikan bahwa semakin tinggi fee audit, semakin kuat peran kualitas audit dalam meningkatkan kualitas laporan keuangan. Temuan ini sejalan dengan teori keagenan yang menyatakan bahwa insentif ekonomi dapat memperkuat efektivitas pengawasan auditor. Implikasi penelitian ini menekankan pentingnya perusahaan dalam menetapkan fee audit yang proporsional serta memilih auditor yang berkualitas guna menjamin transparansi dan kredibilitas pelaporan keuangan.
TINJAUAN PERSEPSI MAHASISWA TENTANG PEMAHAMAN KODE ETIK PROFESI AKUNTAN Fabio Bolanda Sandy; Muhammad Afif Setyawan; Tiara Rani Santoso; Hesiya May Ghaisani; Hesti Fajarsari
AKUNTANSI DEWANTARA Vol 9 No 2 (2025): Vol 9 No 2 (2025): AKUNTANSI DEWANTARA VOL. 9 NO 2 OKTOBER 2025
Publisher : Universitas Sarjanawiyata Tamansiswa

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

Abstract

The purpose of this study is to evaluate accounting students' perceptions of the understanding of the ethics of the accounting profession in several universities in Central Java. The ethics of the accounting profession plays a significant role in shaping professional behavior. These decisions will ultimately influence the level of public trust in the credibility of financial reports. The researcher used a quantitative approach with a questionnaire (Google Form) as the research instrument. From several universities in Central Java, the researcher obtained 64 student samples. In sampling, the researcher used a purposive sampling method with the criteria of students who have taken courses in Audit and Business Ethics. Later, the data will be analyzed using validity tests, reliability tests, classical assumption tests, multiple linear regression, T-tests, and F-tests. The results of the study indicate that Gender, Ethical Knowledge and Love of Money have a positive effect on students' understanding of the code of ethics of the accounting profession. In addition, the Education Level variable does not affect students' perceptions of the understanding of the code of ethics of the accounting profession. This study is expected to improve students' understanding of the importance of ethical attitudes in the accounting profession.
Value for Money dalam Kerjasama Pemerintah dan Badan Usaha Unsolicited pada Rumah Sakit Umum Daerah di Indonesia: Studi Kasus RSUD X Fandi Galang Wicaksana; Rochmat Aldy Purnomo; Rischa Inung Fauziah; Desiana Rachmawati; Fabio Bolanda Sandy
JURNAL ILMIAH EDUNOMIKA Vol. 10 No. 3 (2026): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v10i3.19888

Abstract

Health infrastructure reforms in Indonesia and the rising burden of non-communicable diseases have intensified pressure on regional public hospitals to expand service capacity while maintaining fiscal sustainability. In response, unsolicited Public–Private Partnerships (PPPs) have emerged as an alternative procurement and governance mechanism for hospital infrastructure development. Despite their growing adoption, empirical evidence on whether unsolicited PPPs deliver Value for Money (VfM) remains limited, particularly in developing countries and the healthcare sector. This study examines the implementation of an unsolicited PPP at Regional General Hospital X in East Java, Indonesia, using an embedded mixed-methods case study design. Data were obtained from feasibility studies, government reports, institutional evaluations, performance documents, and semi-structured interviews. The analysis integrates the three dimensions of VfM in economy, efficiency, and effectiveness (3E) with Public Sector Comparator (PSC) analysis to assess the relative performance of PPPs compared with conventional public procurement. The findings indicate that unsolicited PPPs provide stronger projected service capacity, lifecycle efficiency, and public value than conventional schemes, with projected fiscal savings exceeding IDR 46 trillion under conservative recovery assumptions. Cardiology services demonstrated the highest efficiency and effectiveness performance, while oncology and stroke services remained constrained by higher treatment complexity and costs. However, the economic dimension could not be fully quantified due to limited expenditure realization data. The study further demonstrates that VfM in healthcare PPPs is shaped not only by financial efficiency, but also by governance quality, contract design, accountability mechanisms, and the alignment between private incentives and public objectives. This study contributes to the public sector accounting and governance literature by positioning VfM as a governance-based accountability framework for evaluating long-term public value creation in healthcare infrastructure partnerships.
Co-Authors Ahmad Bebin Najmuddin Atikah Nur Fadlilah Axel Giovanni Crescentiano Agung Wicaksono Desiana Rachmawati Fandi Galang Wicaksana Galuh Witantri Hesiya May Ghaisani Hesiya May Ghaisani Hesti Fajarsari Indira Djanuarti Kharisma Rizqi Auliariyani Muhamat Abdul Rozak Rifai Muhammad Afif Setyawan Nalurita, Yuliantari Astasuci Nurul Janah Rischa Inung Fauziah Rochmat Aldy Purnomo Shinta Nastitie Komalasari Silvi Nur Rohma Tiara Rani Santoso Tiara Rani Santoso Yuliantari Astasuci Nalurita