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All Journal Jurnal Reviu Akuntansi dan Keuangan Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang JURNAL AKUNTANSI DAN AUDITING Diponegoro Journal of Accounting Jurnal Dinamika Akuntansi Dinamika Pendidikan Trikonomika: Jurnal Ekonomi Journal of Economics, Business, & Accountancy Ventura Jurnal Akuntansi Multiparadigma Jurnal Penelitian Ekonomi dan Bisnis Jurnal Akuntansi Bisnis KEUNIS International Journal of Science and Applied Science: Conference Series Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Kajian Akuntansi Jurnal Akuntansi Aktual Jurnal Dinamika Ekonomi dan Bisnis Jati: Jurnal Akuntansi Terapan Indonesia SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Jurnal Organisasi Dan Manajemen Integritas: Jurnal Antikorupsi Owner : Riset dan Jurnal Akuntansi International Journal of Supply Chain Management EQIEN - JURNAL EKONOMI DAN BISNIS Asia Pacific Fraud Journal Akurasi : Jurnal Studi Akuntansi dan Keuangan International Journal of Zakat (IJAZ) Jurnal Riset Akuntansi Kontemporer Jurnal Akuntansi The Indonesian Journal of Accounting Research Reviu Akuntansi dan Bisnis Indonesia Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Akuntansi dan Keuangan JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Akuntansi dan Keuangan Indonesia Eduvest - Journal of Universal Studies Amkop Management Accounting Review (AMAR) Jurnal Akuntansi Manado (JAIM) Jurnal RAK (Riset Akuntansi Keuangan) Riset Akuntansi dan Keuangan Indonesia Tax Accounting Applied Journal Jurnal Akuntansi Kontemporer E-Jurnal Akuntansi
Anis Chariri
Departemen Akuntansi Fakultas Ekonomika Dan Bisnis Universitas Diponegoro
Religion Aerospace Engineering Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Physics Social Sciences Transportation

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PERCEIVED ORGANIZATIONAL SUPPORT: A DETERMINING FACTOR OF AUDITOR PERFORMANCE? Noor Laeliya, Aida; Chariri, Anis
Jurnal Akuntansi Kontemporer Vol. 17 No. 2 (2025)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v17i2.7339

Abstract

Research Purposes. This study aims to examine the effect of salary, motivation, and organizational culture on auditor performance, with perceived organizational support as a moderating variable. Research Methods. This research uses a quantitative descriptive approach with a survey method. The sample used was 90 auditors who work in Semarang City. Data analysis was performed with multiple linear regression and moderated regression analysis (MRA). Data processing using IBM SPSS version 27 Research Results and Findings. The results showed that salary and motivation had a significant effect on auditor performance, and organizational culture had no effect on auditor performance. Meanwhile, perceived organizational support as a moderating variable shows that it strengthens motivation and organizational culture on auditor performance. However, the perceived organizational support variable cannot moderate the effect of salary on auditor performance. The practical implication of this research is that organizations, especially the Public Accounting Firm (KAP), need to pay more attention to efforts to increase the support felt by auditors.
KARAKTERISITIK AUDITOR DAN KECURANGAN LAPORAN KEUANGAN Tantri, Irga Ayudias; Chariri, Anis
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 6 No 2 (2023): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2023
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v6i2.392

Abstract

This study aims to determine the effect of auditor industry specialization variables, audit tenure, audit fees and the size of Public Accounting Firms (KAP) on fraudulent financial statements of mining and construction companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The dependent variable in this study was measured using Beneish M-score. The sampling technique used was purposive sampling and was obtained by 59 companies with a total of 295 data. The analysis tool used is logistic regression analysis. The test results showed that independent variables, namely auditor industry specialization, audit tenure, and audit fee do not affect financial statement fraud while the size of KAP affects financial statement fraud.
Ketidakjujuran Akademik pada Mahasiswa Akuntansi yang dibantu oleh Artificial Intellgence (AI): Perspektif Fraud Triangle Saduk, Lispridona Magdalena; Chariri, Anis
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 1. April 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.8141

Abstract

Penelitian ini bertujuan untuk memahami fenomena perilaku kecurangan akademik berbasis Artificial Intelligence (AI) yang dilakukan mahasiswa akuntansi dalam perspektif fraud triangle theory. Metode yang digunakan adalah metode kuantitatif dengan teknik pengumpulan data berupa kuesioner yang didistribusikan melalui Microsoft Form. Data dari 330 mahasiswa Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Artha Wacana Kupang, menunjukkan bahwa mahasiswa yang merasa tertekan atau memiliki alasan untuk membenarkan perilaku tidak jujur mereka cenderung lebih sering menggunakan AI untuk melakukan kecurangan akademik, seperti menyalin tugas, mencontek ujian, atau memalsukan data. Sedangkan mahasiswa yang memiliki kesempatan untuk berlaku tidak jujur, seperti tidak ada pengawasan, tidak ada sanksi, atau tidak ada deteksi, tidak memiliki pengaruh terhadap kecurangan akademik berbasis AI. Penelitian ini memberikan pemahaman tentang motivasi ketidakjujuran akademik dan menyarankan langkah-langkah untuk mencegah kecurangan akademik yang didukung Artificial Intelligence.
GOOD CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE, TAX AVOIDANCE TOWARDS FIRM VALUE Indriastuti, Maya; Chariri, Anis; Fuad, Fuad
TRIKONOMIKA Vol 22 No 1 (2023): June Edition
Publisher : Faculty of Economics and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (320.341 KB) | DOI: 10.23969/trikonomika.v22i1.3912

Abstract

This research investigates the role of tax avoidance in mediating the effect of GCG and CSRD on firm value. In this study, the samples were 31 manufacturing companies in the 2016-2019 period with 124 annual report that were processed using SEM-PLS. The results showed that institutional ownership and CSRD did not affect tax avoidance. Meanwhile, the independent board of commissioners affected tax avoidance. Institutional ownership had a negative effect on firm value. Further, independent board of commissioners, CSRD, and tax avoidance positively affected firm value. In this study, tax avoidance could mediate an independent board of commissioners on firm value but failed to mediate the effect of institutional ownership and CSRD with firm value.
The Effectiveness of the Role of the Government Internal Control Apparatus in Efforts to Prevent Corruption Petrus Klau, Alfonsus; Chariri, Anis
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5204

Abstract

The objectives of this research are to understand the mechanisms and procedures implemented by Government Internal Control Apparatus (APIP) in performing oversight and preventing corruption, and to identify the factors affecting the effectiveness of APIP's role in preventing corruption in government institutions. The method used in this research is qualitative descriptive. In the long term, consistency and sustainability in conducting internal oversight and following up on audit findings are expected to create a clean, transparent, and accountable government. Consequently, public trust in the government will increase, and the management of state resources can be carried out better for the welfare of society. The research has several significant practical contributions. Firstly, this research can help strengthen internal oversight policies and procedures in government institutions. By identifying weaknesses and risks in the existing control system, this research provides concrete recommendations for improvements that can be implemented by the relevant institutions. This will enhance the effectiveness of oversight and reduce the opportunities for corruption. The limitations of research on the effectiveness of the role of government internal control apparatus in preventing corruption often include the limited availability of data and inconsistent quality of reports. Limited or incomplete data collection can affect the accuracy of the assessment of effectiveness and lead to results that do not fully reflect reality.
Hedonism, Religiosity, and Fraud In Financial Statements Probowati, Dwiya Endah Pandu; Chariri, Anis; Isgiyarta, Jaka
Jurnal Kajian Akuntansi Vol 7 No 1 (2023): JUNI 2023
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v7i1.7667

Abstract

AbstractThis research is an exploratory - qualitative research with an interpretive phenomenological approach that aims to find hidden meanings from the attitudes, thoughts and behavior of parties related to the existence of corporate financial statements, namely managers, internal auditors and external auditors. The sampling technique used is judgmental sampling with the aim of getting truly competent informants. The research Findings are: First, although in some situations religiosity is ignored or considered less important, religiosity is fundamental factor for individuals who work in the field of accounting as finance manager , internal auditors, and external auditors because religiosity will surely reduce or eliminated chance of fraudulent acts or a creation of false opinions. Second, there are several personal strategies have been carried out by the informants to prevent opportunities for fraud to arise. Third, Accountant are directed to live a simple life, far from a hedonic attitude so their independence and professional integrity will be maintained.Keywords: Audit; Financial statements; Fraud; Hedonism; Religiosity.AbstrakPenelitian ini merupakan penelitian kualitatif eksploratif dengan pendekatan fenomenologis interpretatif yang bertujuan untuk menemukan makna tersembunyi dari sikap, pemikiran dan perilaku para pihak yang terkait dengan keberadaan laporan keuangan perusahaan yaitu manajer, auditor internal, dan auditor eksternal. Teknik sampling yang digunakan adalah judgmental sampling dengan tujuan mendapatkan informan yang benar-benar kompeten untuk menjawab pertanyaan penelitian. Temuan penelitian ini diantaranya adalah: Pertama, meskipun dalam beberapa situasi religiusitas diabaikan atau dianggap kurang penting, religiusitas merupakan faktor fundamental bagi individu yang bekerja di bidang akuntansi sebagai; manajer keuangan, auditor internal, dan auditor eksternal, karena religiusitas dapat mengurangi atau menghilangkan peluang munculnya tindakan curang atau pembuatan opini palsu. Kedua, terdapat beberapa strategi pribadi yang dilakukan oleh para informan untuk mencegah munculnya peluang terjadinya kecurangan. Ketiga, akuntan diarahkan untuk hidup sederhana, jauh dari sikap hedonis sehingga independensi dan integritas profesionalnya tetap terjaga.Kata Kunci: Audit, Hedonisme; Kecurangan; Laporan keuangan; Religiusitas.
The Challenges of Anticorruption Education in Universities Hapsari, Aprina Nugrahesthy Sulistya; Chariri, Anis
Asia Pacific Fraud Journal Vol. 9 No. 1: 1st Edition (January-June 2024)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v9i1.322

Abstract

This study aims to describe about anti-corruption education in the learning curriculum of 2 undergraduate accounting study programs that are accredited A or Excellent at 2 universities in Central Java. This study uses descriptive analysis by taking research data from the official university website. The results of the study show that the two study programs consider anti-corruption education to be important in teaching students and needs to be integrated into the curriculum through compulsory courses, general activities such as seminars, and training to strengthen student soft skills. On the website, several matters related to anti-corruption education have been published, such as the vision and mission, curriculum, and news about general anti-corruption activities. The challenge going forward in the implementation of anti-corruption education lies in the integration of anti-corruption values into students, the specifications of courses that discuss anti-corruption education, and moral education in facing the 4.0 industrial revolution era to produce graduates with high integrity.
Cybersecurity Awareness and Digital Minimalism towards Cyber Fraud Prevention in Generation Z Indah Dwi Novianti; Anis Chariri
E-Jurnal Akuntansi Vol. 35 No. 9 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i09.p14

Abstract

The increasing adoption of digital banking among Generation Z has also heightened the risk of cybercrime, particularly cyber fraud. This study aims to analyze the influence of Cybersecurity Awareness and Digital Minimalism on Cyber Fraud Prevention, using a quantitative approach and the Protection Motivation Theory (PMT) framework. Data were collected through an online questionnaire from 77 Generation Z respondents who use digital banking services and were analyzed using multiple linear regression. The findings reveal that both independent variables positively and significantly affect cyber fraud prevention. These results suggest that enhancing digital security awareness and managing digital usage consciously can strengthen efforts to prevent cybercrime. This study contributes to the development of behavior-based prevention strategies and advances the field of digital forensic accounting.
Peran Kepemilikan Keluarga Dalam Memoderasi Pengaruh Fraud Pentagon Terhadap Kecurangan Laporan Keuangan larasati, ressa; chariri, anis
Eqien - Jurnal Ekonomi dan Bisnis Vol 14 No 04 (2025): Journal Of Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v14i04.2179

Abstract

Detecting potential financial reporting fraud in the IDX-listed real estate and property firms between 2019 and 2023, this study applies the Fraud Pentagon Theory. Five components of fraud are identified by the model: leverage as a proxy for pressure, poor monitoring as a proxy for opportunity, rationalization as a proxy for auditor changes, capacity as a proxy for board changes, and hubris as a proxy for CEO duality. Family ownership is employed as a moderating variable to ascertain if it strengthens or weakens the correlation between financial statement fraud and the Fraud Pentagon components. SPSS version 25 was utilized to perform the logistic regression analysis in this quantitative investigation. The 58 businesses that comprise the sample were chosen through the use of purposeful sampling. The results show that while poor monitoring and auditor changes have a considerable favorable influence on financial statement fraud, leverage, board changes, and CEO duality have no discernible effect. Furthermore, family ownership cannot reduce the impact of other factors on fraud; it can only reduce the association between board changes and financial statement fraud. These results suggest that family ownership is not always effective in preventing financial statement fraud, especially in companies with high leverage or weak internal monitoring. This study recommends that future research consider other relevant variables for analyzing financial statement fraud. Keywords: Fraud Pentagon, Financial Statement Fraud, Family Ownership
The Effect Of Green Banking Practices On Sustainability Performance With Green Finance As A Mediation Variable Widowati, Kunthi; Chariri, Anis
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3378

Abstract

This study aims to examine the influence of Green Banking Practices on Sustainability Performance with Green Finance as a mediating variable. The research focuses on four key objectives: analyzing the effect of Green Banking Practices on Green Finance, assessing the impact of Green Finance on Sustainability Performance, examining the direct influence of Green Banking Practices on Sustainability Performance, and evaluating the mediating role of Green Finance in this relationship. A quantitative approach with an exploratory research design was applied to obtain empirical insights into the implementation of green banking and its implications for sustainability outcomes. The population consists of 61 banks in Central Java, and the sample was selected using purposive sampling, resulting in 120 respondents from banks that have adopted green banking practices and implemented green finance programs. Data were collected through questionnaires and literature studies, then analyzed using Structural Equation Modeling with Partial Least Square (SEM-PLS) through SmartPLS 4.0. The findings reveal that Green Banking Practices positively influence Green Finance, Green Finance significantly enhances Sustainability Performance, and Green Banking Practices directly improve Sustainability Performance. Furthermore, Green Finance mediates the effect of Green Banking Practices on Sustainability Performance. These results emphasize the strategic importance of green banking policies and green financing mechanisms in strengthening the sustainability performance of banking institutions.
Co-Authors Abraham Jordy Winarto Ade Rizky Novitasari Aditya Anton Atmojo Hadi Aditya Pratama Afra Aziza Hasna Aggy Eka Ressy Agriaty Vitha Sandabunga Agus Purwanto AGUS PURWANTO Aida Nahar Aisya Bella Satu Pertiwi Alfiyah Aditya Rahmawati Alina Addiyah, Alina Amalia Ratna Kusumaningrum Andi Sri Wahyuni Anindya Ratna Kartika Hady Aprina Nugrahesthy Sulistya Hapsari Arieta Nura Aisha Bagas Hidayat Bagaskara, Tri Cahyo Carissa Maharani Cecilia Gabriela Anastasya Chandra Ayu Astuti, Chandra Charles Pramudita Adiertanto Clara Augustine Clinton Marshal Panjaitan Cornelio Purwantini Daniel Daniel Dina Dwi Oktafiana Ditia Ayu Karnisa Dominikus Octavianto Kresno Widagdo Dwiki Ryno Ariesta Dwiya Endah Pandu Probowati Dwiya Endah Pandu Probowati Edwin Saputra Edwin Saputra Etna Nur Afni Yuyetta Evangelista Ivena Putri Farhan Aziz Fauziah Galuh Anggraini Felicia Fedrica Fuad Fuad Girllane Dameclelen Simatupang Gregorius Satrio Wicaksono, Gregorius Handananingrum, Eka Renty Hasna Syafira Hendra Dwi Saputra Sumarseno Hunaifa Hunaifa Ignatius Putu Premadi Ilmi Farikhoh Imelda Dea Savila Indah Dwi Novianti Indira Djanuarti Indri Hardiani Irkham Karunia Aji Jaka Isgiyarta Jan Noeverman Jannah Zahra Inayah Jihan Afifah Karina Awalia Zahra Kurnia Putri Pratiwi larasati, ressa Lena Supriati Sihombing Lili Wahyuni Lispridona Magdalena Saduk Maya Indriastuti Maya Indriastuti Moses Brugman Muhammad Hananto Siddik Muhammad Noor Ardiansah Muhammad Rizky Muhammad Ubaidillah Muhammad Wildan Sholih Naufal Hazim Widodo Nilasari, Ayunda Putri Nina Yesika Nita Valliana Aprilini Achan Noor Laeliya, Aida Nur Amalia Fitriani Nurdhiana Nurdhiana Nurdhiana Nurdhiana Nurlina Nurlina One Dwi Endarningtyas Partiwi Dwi Astuti Petrus Klau, Alfonsus Pramundityo Prasetyanto Prasojoharto, Prayogo Prayogo Prasojoharto Probowati, Dwiya Endah Pandu Putriku Hanna Puang Rahasanica Nariswari Pratiwi, Rahasanica Nariswari Rahmat Rizal Muafiq Ramanitya Khadifa, Ramanitya Rani Alifianti Herdian Putri Retha Maya Masitta Retha Maya Masitta, Retha Rhayhan Prianbudi Lukman Rhety Ayu Dewayani Rhety Ayu Dewayani, Rhety Ririh Dian Pratiwi Ririh Dian Pratiwi Rr Sri Handayani Saduk, Lispridona Magdalena Satila, Hanna Trusty SATRIYAS ILYAS Sektiyani, Wibowati Silvia Paramita Siti Mutmainah Suci Melati Suryono, Erwan Suryono, Erwan Tan Novita Angelina Tantri, Irga Ayudias Tjandra Dewi Tri Jatmiko Wahyu Prabowo Vera Indrayani Vina Firdausia Khalida Widowati, Kunthi Wulandari, Richa Wahyu Yanti Puji Astutie Yeni Kuntari Yeni Kuntari Yogi Utomo Yunita Dwi Rahayu, Yunita Dwi Zahara, Rizka Verina Zati Rizka Fadhila