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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) AFRE Accounting Financial Review 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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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
Hedging market risk using gold: A wavelet quintile correlation approach Sinaga, Melan; Mappadang, Agoestina; Nugroho, Bayu Adi
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 3 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v6i3.1459

Abstract

This research assesses gold's hedging and haven qualities against stock market fluctuations. This study uses the daily returns of three exchange-traded funds that best reflect the gold market and the stock markets of developed and emerging economies: iShares MSCI World (URTH), SPDR Gold (GLD), and SPDR S&P Emerging Markets (EDIV). The data set spans January 13, 2012, to December 29, 2023. For analytical purposes, this study estimates the dynamic correlation from the DCC-GARCH model and the newly constructed wavelet quantile correlations (WQC). According to WQC, gold has consistently been a short- and long-term haven for emerging markets during the COVID-19 pandemic and the Russia-Ukraine conflict. However, gold only shows the long-term safe-haven status for the developed markets. Further, this study shows that gold and stock correlations, both short- and long-term, do change with time. Lastly, this research suggests trading strategies based on a constant proportion approach. Public interest statements This study is useful for people to understand hedging methods and trading strategies for gold products
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.
Executive compensation, characteristics, and shareholder on tax avoidance Mappadang, Agoestina; Mappadang, Jusuf Luther; Iskak, Jamaludin; Wijaya, Agustinus Miranda
Jurnal Manajemen Strategi dan Aplikasi Bisnis Vol 6 No 2 (2023)
Publisher : Lembaga Pengembangan Manajemen dan Publikasi Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/jmsab.v6i2.1019

Abstract

This study aims to empirically prove the effect of executive compensation, executive characteristics, and executive share ownership on tax avoidance. Using a descriptive associative research method and secondary data, this study was shown in the consumer goods manufacturing corporation listed on the Indonesia Stock Exchange (IDX) from 2017–2021. The sampling method used purposive sampling. This research used 16 sample corporations, with a five-year research period of 5 years, so 80 objections were obtained for data processing. This study found that executive-compensation variables have no significant effect on tax avoidance, executive characteristics, and executive of the shareholder have a negative effect on tax avoidance.
Pentingnya Perencanaan Keuangan Yang Cerdas dan Efektif Di Era Pandemi Covid 19 Mappadang, Agoestina; Sinaga, Melan
Jurnal ABDINUS : Jurnal Pengabdian Nusantara Vol 6 No 3 (2022): Volume 6 Nomor 3 Tahun 2022
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/ja.v6i3.17728

Abstract

Income received on a fixed or variable basis and expenses incurred must be managed properly and effectively. The principle of good financial management is if the expenditure of funds does not exceed the receipt of funds. Sources of funding received can come from debt or from income or business or investment. How plan finances in the current Covid-19 pandemic era are important, this is because the current pandemic period makes many people experience financial difficulties due to declining sources of income. Recording receipts and expenses or making a budget is a wise action in the midst of this difficult covid pandemic situation. Making a budget will be able to control which items must be prioritized and which must be considered. This problem should be felt by the customers of Auto 2000 BSD City, PT. Astra International, Tbk is the place where community service activities are carried out. Customers or customers do not understand how and how to manage finances well and do not understand the importance of making good financial planning. As a result of this ignorance, it results in ineffective finances and a deficit so that there are needs that cannot be met. The method used in the implementation of this service is to provide counseling in the form of presentations and assistance with budgeting. The results of this socialization activity are the customers of PT. Astra International Tbk is able to understand good financial management and is able to make personal financial planning.
Financial performance, company size on the timeliness of financial reporting Mappadang, Agoestina; Wijaya, Agustinus Miranda; Mappadang, Luther Jusuf
Annals of Management and Organization Research Vol. 2 No. 4 (2021): May
Publisher : goodwood publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/amor.v2i4.975

Abstract

Purpose: Timeliness of corporate financial reports is a crucial factor it which affects the usefulness of information made available to stakeholders or external users, especially for investors. The aim of this study was to examine whether financial performance with profitability, company size, liquidity, leverage can affect the timeliness of financial reporting. Research methodology: A causal relationship and quantitative research methods. This population was taken from industrial manufacturing companies listed on the Indonesia Stock Exchange. The total samples of this study are 30 manufacturing companies from the year 2016 to 2019. This research obtains 84 observation data and uses purposive sampling as a method to get the samples. The statistical with logistic regression for data analysis, used for this research method. Result: We found in this research that profitability, company size, liquidity, and leverage have no significant effect on the timeliness of financial reporting. Limitation: This finding has a weakness, namely, the coefficient of determination is low only 9.9 percent so the statistical result on this research is not able to generalize general results on the timeliness of financial reporting Contribution: This study is useful in highlighting the timeliness of financial reporting should focus to aid in decision making by users and to avoid a company risk.
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.
Co-Authors Agustinus Miranda Wijaya Agustinus Miranda Wijaya Ahmad Nurul Huda Amir Indrabudiman Bayu Adi Nugroho, Bayu Adi Christin Agustina Dewi Noviana Fitriawati, Roza 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 Meria Meriana Gulo Muharom, Ikhsan Posawa, Astrid Julivanti Priono, Utami Puput Dani Prasetyo Adi Putri, Dinar Anggia Putty Neshia Ardyarini Ramadhan, Mohammad Rizki 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