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All Journal Jurnal Keuangan dan Perbankan Jurnal Mirai Management WIDYAKALA JOURNAL Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Journal of Economic, Bussines and Accounting (COSTING) Jurnal ULTIMA Accounting Profita : Komunikasi Ilmiah dan Perpajakan Jurnal Manajemen Strategi dan Aplikasi Bisnis Asia Pacific Fraud Journal AKURASI: Jurnal Riset Akuntansi dan Keuangan Jurnal Inovasi Pendidikan Ekonomi Jurnal ABDINUS : Jurnal Pengabdian Nusantara Jurnal Akademi Akuntansi (JAA) Jurnal Akuntansi dan Manajemen BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Jurnal Pengabdian kepada Masyarakat Nusantara Annals of Management and Organization Research Jurnal Disrupsi Bisnis Jurnal Pengabdian Multidisiplin Studi Akuntansi, Keuangan, dan Manajemen JAPI: Jurnal Akses Pengabdian Indonesia Jurnal Akuntansi Trisakti Jurnal Riset Manajemen dan Bisnis Journal Research of Social Science, Economics, and Management Innovative: Journal Of Social Science Research Benefit : Journal of Bussiness, Economics, and Finance International Journal of Asian Business and Management (IJABM) Jurnal Riset Ekonomi dan Akuntansi International Journal of Management Analytics (IJMA) Journal of Principles Management and Bussines Akurasi Journal of Multidisciplinary Academic Business Studies
Agoestina Mappadang
Fakultas Ekonomi Dan Bisnis, Universitas Budi Luhur, DKI Jakarta, Indonesia
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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Pengaruh Dewan Komisaris, Dewan Direksi, dan Komite Audit terhadap Profitabilitas : (Studi Empiris pada Perusahaan Sub Sektor Bank yang Terdaftar di Bursa Efek Indonesia Periode 2020-2023) Winda Oktaviani; Agoestina Mappadang
Jurnal Riset Ekonomi dan Akuntansi Vol. 3 No. 1 (2025): JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v3i1.3115

Abstract

This study was conducted with the aim of analyzing the board of commissioners, board of directors and audit committee. This study was conducted on Banking Companies listed on the Indonesia Stock Exchange for the 2020-2023 period. The sampling method in this study used the purposive sampling method with a sample of 44 Banking Companies that had met the sample criteria. This study used multiple linear regression analysis techniques and used the SPSS version 22.0 test tool. the results of this study indicate that the variables of the board of commissioners, board of directors, and audit committee do not affect the financial performance of banking companies.
Managerial Ownership, Leverage, Profitability, Corporate Value: An Interactive Effect In Indonesia Stock Exchange Mappadang, Agoestina
WIDYAKALA JOURNAL : JOURNAL OF PEMBANGUNAN JAYA UNIVERSITY Vol 8, No 2 (2021): Urban Lifestyle and Urban Development
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat UPJ

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (519.74 KB) | DOI: 10.36262/widyakala.v8i2.443

Abstract

Managerial ownership, firm value and financial characteristic have long been critical issue with regards to company’s financial decision making. If the profitability higher and more assignable profit there and it is the higher value of the firm.  Purpose of this study to analyze how the impact of Managerial Ownership, Leverage, Profitability on the firm value. The population take from companies listed in Indonesian Stock Exchange 2015 - 2019. The population taking from property, real estate and building construction.  This research method using for this study is a purposive sampling with multiple of regression analysis. The result of this research are managerial ownership affects the value of the firm, leverage does not affect the value of the firm and profitability affects on value of the firm. The simultaneous of managerial ownership, leverage and profitability have no significant on  firm value. This study’s Implication will support for stakeholder theory that management as an agent must develop a relationship with stakeholders by embarking on environmental friendly practice to maintain a positive value. Besides, value of the company has created must be prioritized to help the companies enhance their competitive advantage to strengthen on financial performance.
Peran Strategis Audit Terhadap Laporan Esg Di Era Keberlanjutan : Sebuah Studi Literatur Sistematis Sari, Delina Dwi Indah; Mappadang, Agoestina
Jurnal Mirai Management Vol 10, No 2 (2025)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v10i2.9380

Abstract

Dalam era keberlanjutan, laporan ESG (Environmental, Social, and Governance) menjadi alat penting bagi perusahaan untuk menunjukkan transparansi dan akuntabilitas. Namun, tantangan terkait kualitas dan kredibilitas informasi masih sering terjadi, terutama akibat ketidakkonsistenan standar dan risiko greenwashing. Studi ini bertujuan untuk mengevaluasi peran strategis audit—baik internal, eksternal, maupun pihak ketiga—dalam meningkatkan kualitas laporan ESG. Melalui pendekatan Systematic Literature Review (SLR) menggunakan metode PRISMA, penelitian ini mengkaji berbagai studi empiris dan teoritis dari tahun 2014–2024. Hasil kajian menunjukkan bahwa audit ESG dapat memperkuat transparansi, akurasi, dan akuntabilitas informasi, terutama jika dilakukan oleh auditor yang kompeten dan didukung oleh standar pelaporan yang konsisten. Komite audit juga terbukti memiliki pengaruh signifikan dalam meningkatkan pengungkapan ESG. Namun, keterbatasan kapasitas auditor dan belum adanya standar audit ESG yang universal menjadi hambatan utama. Penelitian ini memberikan kontribusi teoretis dan praktis dengan menyusun kerangka konseptual hubungan audit terhadap kualitas laporan ESG, serta menawarkan rekomendasi kebijakan bagi regulator dan perusahaan di era keberlanjutan. Kata Kunci : Audit ESG, Laporan Keberlanjutan, Systematic Literature Review, Tata Kelola Perusahaan.
Literatur Review: Fraud dan Manipulasi Akuntansi dalam Konsolidasi Ramadhan, Mohammad Rizki; Veronica, Tasya Amelia; Mappadang, Agoestina
Innovative: Journal Of Social Science Research Vol. 5 No. 4 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i4.19796

Abstract

This study aims to identify patterns of fraud and accounting manipulation in consolidated financial statements and to develop detection indicators based on theory and technological approaches. Using a systematic literature review method on reputable journals published between 2018 and 2024, this research examines the risks of fraud arising from the complexity of group structures and weak implementation of reporting standards such as PSAK 4. The synthesis reveals that fraud in consolidation commonly occurs through improper elimination of intercompany transactions, unjustified consolidation of entities, and limited disclosure of related party transactions. The fraud pentagon theory is applied to classify fraud drivers, while red flags and machine learning-based findings are used to develop fraud detection indicators. This study concludes with five fraud indicator categories specific to consolidation reports and recommends the integration of detection technology to enhance audit and oversight effectiveness.
Peran Pengawasan dan Program Efisiensi dalam Mewujudkan Transparansi Pemerintah: Perspektif Good Governance Priono, Utami; Putri, Dinar Anggia; Mappadang, Agoestina
Benefit: Journal of Bussiness, Economics, and Finance Vol. 3 No. 2 (2025): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/benefit.v3i2.1337

Abstract

With a focus on spending efficiency, the 2025 state budget planning has started to implement the Presidential Instruction that President Prabowo Subianto of the Republic of Indonesia issued. The goal of this strategy is to guarantee that public monies are used as efficiently as possible and provide real advantages to the community. However, a strong oversight system is necessary to keep an eye on budget allocation and realization to ensure its efficacy. Audits, both internal and external, are essential for encouraging openness and avoiding financial abuse. From the standpoint of good governance, this study attempts to examine how budget efficiency initiatives and monitoring procedures contribute to increased government transparency. Using a literature review approach, the study consults scholarly publications, national regulations, and institutional records. The results show that two interconnected pillars of good governance are efficiency and transparency. A key tool for upholding accountability and focusing efficiency efforts on the interests of the public is effective oversight. Therefore, striking a balance between social justice, efficiency, and service delivery is essential to the government's ability to successfully apply these principles. It is anticipated that this research will further transparent, accountable, and responsive governance.
The effect of capital intensity, leverage, liquidity, moderated by company size on tax agressiveness (Empirical study on energy companies listed on the Indonesia Stock Exchange for the 2018-2022 period) Gunawan, Tassha Billy; Mappadang, Agoestina
Journal of Multidisciplinary Academic Business Studies Vol. 1 No. 3 (2024): May
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jomabs.v1i3.2117

Abstract

Purpose: This study examines the effect of capital intensity, leverage, and liquidity on tax aggressiveness and profitability as moderating variables of tax aggressiveness. Research methodology: This study used energy companies listed on the Indonesia Stock Exchange, selected using the purposive sampling method from 2018 to 2022 and there were 23 companies chosen. The data analysis in this study used panel data regression. Results: Capital intensity negatively affects tax aggressiveness; leverage and liquidity have no effect on tax aggressiveness; company size can moderate the effect of capital intensity on tax aggressiveness, but company size cannot moderate the effect of leverage and liquidity on tax aggressiveness. Conclusions: Audit quality is strongly influenced by the competence and professionalism of internal auditors, while independence contributes positively but not significantly. Ensuring high competence and professionalism enhances the credibility and reliability of government audit. Limitations: The study was limited to one BPKP representative office with a relatively small sample size, which may restrict the generalizability of the findings to other BPKP offices. Contribution: This research provides empirical evidence for improving audit quality by strengthening the competence and professionalism of internal auditors, offering valuable insights for audit institutions and policymakers to enhance government accountability.
Tata kelola perusahaan, iklim etika, dan deteksi penipuan: tinjauan literatur komprehensif tentang pencegahan dan deteksi penipuan akuntansi Sinaga, Greace Leroy; Harahap, Muhammad Rizky; Mappadang, Agoestina
Jurnal Akuntansi dan Manajemen Vol. 23 No. 1 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v23i1.235

Abstract

Accounting fraud undermines financial reporting integrity and public trust. Effective prevention and detection require more than traditional auditing, involving corporate governance, ethical climate, and adaptive detection systems. This research employs a Systematic Literature Review (SLR) of 21 publications (2015–2025) sourced from Scopus, Web of Science, and ScienceDirect to investigate the interrelation of these elements in combating accounting fraud. Findings show that robust governance structures, strong organizational ethics, and technological tools like forensic audits and data analytics significantly reduce fraud risk. The study highlights the need for synergy among governance, ethics, and technology to build a sustainable fraud prevention framework.
Literature Review: Peran Audit Internal Dalam Penguatan Tata Kelola Perusahaan Luckyanayu, Iftarista Hardianasti; Huda, Ahmad Nurul; Mappadang, Agoestina
Journal of Principles Management and Business Vol. 4 No. 02 (2025): October 2025
Publisher : Scimadly Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55657/jpmb.v4i02.248

Abstract

This study aims to comprehensively examine the role of internal audit in strengthening corporate governance through a literature review of various recent academic studies and professional practices. In the context of increasingly complex business dynamics, internal audit plays a strategic role in ensuring compliance, transparency, and the effectiveness of corporate internal control systems. The research employs a qualitative approach using a systematic literature review method, which enables the identification, evaluation, and synthesis of findings from relevant scholarly articles published between 2020 and 2025. The results indicate that internal audit has a significant impact on enhancing the quality of corporate governance, supporting managerial decision-making processes, and reinforcing internal oversight functions and regulatory compliance. Practically, this study contributes by providing recommendations to strengthen the role of internal auditors within organizational structures and to develop adaptive strategies for responding to evolving governance challenges. Thus, this research not only enriches the academic literature but also offers practical guidance for companies in implementing more effective, transparent, and sustainable internal audit practices.
The Effect of Capital Structure, Profitability and Audit Quality on Company Value with Company Size as a Moderation Variable Zahrani, Kamilia; Mappadang, Agoestina; Mappadang, Jusuf Luther
International Journal of Asian Business and Management Vol. 2 No. 6 (2023): December, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijabm.v2i6.6480

Abstract

This study aims to analyze and examine the effect of capital structure, profitability, and audit quality on firm value with firm size as a moderating variable. From several populations of IDX indexed companies in the consumer goods industry sector, from the period 2017 to 2021, 64 companies were taken according to the criteria as samples. This research uses multiple regression analysis to measure the relationship between one variable and another. It was concluded that the research results show that capital structure and profitability can have an impact on company value. Unlike the case with audit quality indicators, it is known that they have no effect on company value. Another factor that can strengthen the profitability relationship is that it depends on the size of the company on the value of the company. On the other hand, company size is also able to weaken the relationship between capital structure and audit quality on company value
The Effect of Morality, Reward, and Psychological Safety on Whistleblowing System with Organizational Support as Moderation: A Survey at PT ABC Muharom, Ikhsan; Indrabudiman, Amir; Mappadang, Agoestina
Journal Research of Social Science, Economics, and Management Vol. 5 No. 3 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v5i3.1120

Abstract

This research aims to determine the effect of Reward and Psychological Safety on the Whistleblowing System, with Organizational Support as a moderating variable at PT ABC, Tbk in 2024. The data sampling technique was conducted by distributing questionnaires directly to respondents using the purposive sampling method. The population in this study consisted of 3,537 employees, from which 100 respondents were selected as the research sample. This study employs multiple linear regression analysis and utilizes the SmartPLS statistical software version 3.2.9 as well as Microsoft Excel 2016. The results indicate that the variables of Morality and Reward have a positive effect on the Whistleblowing System, while Psychological Safety has no significant effect. Furthermore, Organizational Support does not moderate the effect of Morality on the Whistleblowing System, but it does moderate the relationship between Reward and Psychological Safety with the Whistleblowing System. These findings suggest that while individual moral values and reward systems are critical drivers of whistleblowing behavior, organizational support mechanisms at PT ABC may not function as intended, potentially reflecting systemic trust deficits or misalignment between formal policies and organizational culture. The study contributes to whistleblowing literature by demonstrating the contextual nature of organizational support in emerging market settings and provides practical implications for designing more effective Whistleblowing Systems in Indonesian corporations.
Co-Authors Agustinus Miranda Wijaya Agustinus Miranda Wijaya Ahmad Nurul Huda Amir Indrabudiman Astrid Julivanti Posawa Bayu Adi Nugroho Christin Agustina Dewi Noviana Gunawan, Tassha Billy Harahap, Muhammad Rizky Ilmi, Syauqi Iskak, Jamaludin Jamaludin Iskak Judapratama, Muhamad Jusuf Luther Mappadang Jusuf Luther Mappadang Jusuf Luther Mappadang Khusaini, Khusaini Laksmiwati, Mia Luckyanayu, Iftarista Hardianasti Luther Jusuf Mappadang M. Ridwan Maulana Mappadang, Jusuf Luther Mappadang, Luther Jusuf Melan Sinaga Meria Meriana Gulo Muharom, Ikhsan Priono, Utami Puput Dani Prasetyo Adi Putri, Dinar Anggia Putty Neshia Ardyarini Ramadhan, Mohammad Rizki Roza Fitriawati Sari, Delina Dwi Indah Sinaga, Greace Leroy Sinaga, Melan Sinaga, Melan SRI RAHAYU Taufik Akbar Veronica, Tasya Amelia Vincy Herdalaksmi Hendrilestari Wahyudin Wahyudin Wendi Usino Wibowo, Ari Iswahyudi Wijaya, Agustinus Miranda WINDA OKTAVIANI Winnie Bernadine Wulandari Wuri Septi Handayani Yuliansyah Yuliansyah Zahrani, Kamilia