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All Journal JURNAL ECONOMIA Accounting Analysis Journal Assets: Jurnal Akuntansi dan Pendidikan Jurnal Bisnis dan Akuntansi Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Journal Of Business, Finance, and Economics (JBFE) SWARNA SWARNA: Jurnal Pengabdian Kepada Masyarakat Equity Journal of Accounting and Business Education
Y Anni Aryani
Universitas Sebelas Maret
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Local Government Performance Accountability: Do Internal Control, Public Monitoring, and E-government Affect? Marcellina Widiyastuti; Y Anni Aryani; Doddy Setiawan; Jaka Winarna
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 10, Issue 2, December 2025
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v10i2.53991

Abstract

The government is required to work well to ensure accountability for funds from the public. To support government performance accountability, internal control, public monitoring, and the use of technology through e-government are needed. This research aims to determine the effect of internal control, public monitoring, and e-government on local government performance accountability. This research uses secondary data obtained from the Ministry of State Apparatus Utilization and Bureaucratic Reform, the Financial and Development Supervisory Agency, the Supreme Audit Agency, and Statistics Indonesia. All district/city governments in Indonesia in 2021 and 2022 are the population in this research with a total sample of 693 observations. Multiple linear regression as an analysis tool using E-views 12. The results show that local government performance accountability is positively influenced by internal control, public monitoring, and e-government. This research is for local governments as input and consideration to further strengthen the internal control system so that it is not limited to formality, improve understanding and implementation of integrated SPIP, and improve the quality and infrastructure of e-government. In addition, the results of this research serve as an evaluation for the public to participate more and monitor the performance of local governments so that the accountability of local government performance increases.
BIBLIOMETRIC: PERKEMBANGAN FRAUD THEORY SEBAGAI PENDETEKSI FRAUDULENT FINANCIAL REPORTING Tetiana Fitrianingsih; Y Anni Aryani; Bandi
EQUITY Vol 26 No 1 (2023): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v26i1.7247

Abstract

Fraud merupakan permasalahan yang tersebar luas di seluruh negara, termasuk di negara-negara berkembang maupun maju. Tujuan penelitian ini adalah untuk mengevaluasi perkembangan fraud theory yang dapat digunakan dalam mendeteksi fraudulent financial reporting di Indonesia. Selain itu, penelitian ini juga bertujuan untuk mengetahui fraud theory yang paling sering digunakan di Indonesia. Peneliti menerapkan pendekatan kualitatif dengan metode meta analisis, penelitian ini mengkaji jurnal yang terindeks di Scopus dalam rentang waktu 2013-2023. Sebanyak 245 artikel telah dianalisis dalam penelitian ini. Hasil penelitian menunjukkan bahwa fraud theory terus mengalami perkembangan dari tahun ke tahun, dari mulai fraud triangle theory sampai ke fraud hexagon theory dan fraud theory yang paling sering digunakan adalah fraud triangle theory. Kata Kunci: Fraud; financial reporting; literature review
Co-Authors An Nurrahmawati BANDI Dian Perwitasari Doddy Setiawan Evi Gantyowati Fitri Aryanti Hapsari Endras Ayu Novita JAKA WINARNA Larasati Septendita Leonny Noviyana Sakti Pamungkas Marcellina Widiyastuti Muhammad Chairul Amri Payamta, Payamta Rahmawati, Isna Putri Reysvana Rukmana Cakti Sutaryo Sutaryo Taufiq Arifin Tetiana Fitrianingsih Wahyu Widarjo Widya Ningsih