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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 Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Kajian Akuntansi Jurnal Akuntansi Aktual Jurnal Dinamika Ekonomi dan Bisnis SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Jurnal Organisasi Dan Manajemen 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 Journal of Islamic Accounting and Finance Research International Journal of Zakat (IJAZ) Jurnal Riset Akuntansi Kontemporer Jurnal Akuntansi The Indonesian Journal of Accounting Research 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 Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Neuroscience Social Sciences Transportation

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PERAN GENDER KOMITE AUDIT DALAM MEMODERASI HUBUNGAN TEKANAN, KESEMPATAN, RASIONALISASI, DAN KECURANGAN LAPORAN KEUANGAN Bagaskara, Tri Cahyo; Chariri, Anis
Diponegoro Journal of Accounting Volume 13, Nomor 1, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to examine the relationship between fraud triangle theory and financial statement fraud. The independent variables in this research include external pressure, ineffective monitoring, and auditor change. Meanwhile, the dependent variable in this research is financial statement fraud, which is measured using dummy variables. Companies are classified into fraud and non-fraud companies based on the results of Altman Z-Score calculations. Apart from that, this research also tested the moderating variable, namely audit committee gender, which was analyzed using the MRA model.This research uses construction company objects listed on the Indonesia Stock Exchange during 2020–2022. Based on the purposive sampling method, 16 construction companies were obtained that met the criteria with a final sample size of 48 data. The relationship between the independent variable and the dependent variable was analyzed using the regression analysis.The statistical results of this research found a positive relationship between external pressure and auditor change on fraudulent financial reports. Meanwhile, ineffective monitoring have no influence on financial statement fraud. This research is also unable to prove that the gender of the Audit Committee moderates the relationship between external pressure, ineffective monitoring, and auditor change on fraudulent financial reports.
PENGARUH ASET, BELANJA DAERAH, TOTAL ASET DAN TOTAL BELANJA TERHADAP MATURITAS SPIP (SISTEM PENGENDALIAN INTERN PEMERINTAH) PEMERINTAH DAERAH JAWA BARAT Daniel, Daniel; Chariri, Anis
Diponegoro Journal of Accounting Volume 13, Nomor 2, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to obtain empirical evidence and analyze the effect of assets, regional expenditure, total assets and total expenditure on the maturity of SPIP (government internal control system). Independent variables of assets, regional expenditure, total assets and total expenditure are projected in the financial statements assessed through the results of the West Java BPK audit 2021-2022, while the Government Internal Control System is projected in the West Java BPKP audit results 2021-2022 which are assessed through the SPIP Maturity Level.The population in this study is the West Java regional government which has been audited by BPK and BPKP in 2021 and 2022. There are 70 research samples used in accordance with predetermined criteria. The research data analysis used descriptive statistical analysis, classical assumption test and ordinal logistic regression analysis.Data analysis was performed using multiple linear regression. The results of this research analysis show that at the first point that Asset SPI has a significant influence on SPIP maturity in districts and cities in West Java Province with a contribution of the influence given of 31.2%, meaning that the greater the value of Asset SPI will have an impact on increasing the value of SPIP maturity, then at the second point Regional Expenditure SPI has a significant influence on SPIP maturity in districts and cities in West Java Province with a contribution of the influence given of 18%, meaning that the greater the value of SPI Regional Expenditure will have an impact on increasing the value of SPIP maturity, then at the third point total Regional Expenditure does not have a significant effect on SPIP maturity in districts and cities in West Java Province, meaning that changes in the value of total Regional Expenditure will not necessarily have an impact on changes in SPIP maturity value, and finally at point 4 Total Assets do not have a significant effect on SPIP maturity in districts and cities in West Java Province.
EXPOSING E-PROCUREMENT FAILURES IN PREVENTING PROCUREMENT OF GOODS AND SERVICES FRAUD Saputra, Edwin; Anis Chariri
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 8 No. 1 (2023): April 2023
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v8i1.880

Abstract

This study aims to reveal the failure of e-procurement in preventing fraud in the procurement of goods/ services and to explore the essence of meaning behind these fraudulent practices and behaviors. The method used is a qualitative approach using a interpretive phenomenological lens. Data collection involved in-depth interviews with a semi-structured approach to eight informants and analysis of organization documents. Data analysis using a model modified by Sanders. The findings show that the root of the problems in the procurement of goods/ services are political patronage practices and violations of procurement ethics. The procurement budget is likened to a "pizza" which has been cut into several parts and will be distributed by regional heads as patrons to supporting parties as clients. Through political patronage, the selection working group intervened to win the desired provider. These various interventions have weakened the integrity of working group which has resulted in collusion between the working group and providers who are very prone to corruption and ultimately detrimental to state or regional finances. This fraudulent behavior forms a social reality within the organization that is inconsistent with procurement ethics. This study also found that the function of prevention or early warning from the inspectorate had not gone well.
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.
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.
Ketidakjujuran Akademik pada Mahasiswa Akuntansi yang dibantu oleh Artificial Intellgence (AI): Perspektif Fraud Triangle Lispridona Magdalena Saduk; Anis Chariri
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.
The Effect of The Carbon and Environmental Performance on Sustainability Report Indriastuti, Maya; Chariri, Anis
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 1 (2021) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i1.13826

Abstract

The sustainability report contains information that can help investors predict the company’s future ability with its stakeholders’ support. This study explains the effect of the carbon performance and environmental performance on sustainability report with financial performance as an intervening variable. The population of this research comprised mining companies listed on the Indonesia stock exchange in 2015-2019. The total samples obtained were 80 companies for five years. All data related to the research variables were processed using the structural equation modelling (SEM-WarpPLS) method. The results of this study indicated that carbon performance had a positive effect on financial performance. Meanwhile, the environmental performance had a negative effect on financial performance. On the other hand, carbon performance and environmental performance did not affect the sustainability report. Financial performance variables could not mediate the variables of carbon performance and environmental performance on the sustainability report.
Optimalisasi Kinerja Inovasi: Mengungkap Pengaruh Intellectual Capital Terhadap Nilai Perusahaan Savila, Imelda Dea; Anis Chariri
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2632

Abstract

The purpose of this study is to create a model that can determine how innovation performance is useful as a moderating variable in the relationship between intellectual capital and the value of a company. In this study, purposive sampling technique was used to select a sample of companies listed on the Indonesia Stock Exchange from 2019 to 2023. This study uses a quantitative descriptive approach, this method examines intellectual capital using the Value Added Intellectual Coefficient (VAIC), the value of a company is calculated using Tobin's Q ratio, and innovation performance is measured by looking at R&D expenditure. In addition to applying a quantitative descriptive approach, this study also used the multivariate regression analysis method to test the relationship between the research variables. The findings of this study are that although intellectual capital acts as a crucial strategic resource, its effect on firm value is not always direct. This indicates that companies need to optimize innovation performance to harness the potential of their intellectual capital. Effective innovation is able to convert intellectual capital into products or processes that have real value, and further contribute to increasing the competitiveness and value of the company in the market.
Forensic accounting and Islamic behavioural insight on fund misuse in 1:87 diecast hobby Fuad Yanuar Akhmad Rifai; Anis Chariri; Abdul Ghofur
Journal of Islamic Accounting and Finance Research Vol. 7 No. 1 (2025)
Publisher : Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2025.7.1.25425

Abstract

Purpose - This study aims to explore the potential for fund misappropriation within the 1:87 diecast collector community using a forensic accounting approach integrated with Islamic behavioural accounting principles. Method - Employing a qualitative case study method, data were collected through in-depth interviews and documentation involving active collectors. Result - The study reveals patterns of non-transparent spending, manipulation of personal financial records, and rationalisation of consumptive behaviours that conflict with Sharia principles such as sidq (truthfulness) and amanah (trustworthiness). Implication - The integration of forensic accounting with Islamic behavioural values offers a corrective approach to personal financial management based on Sharia ethics. Originality - This research is among the first to address hobby-related consumption behaviour through the combined lens of forensic accounting and Islamic financial ethics.
Effectiveness of The Board of Directors and Company Performance: Corporate Governance Perspective in Indonesia Pratiwi, Ririh Dian; Chariri, Anis
Jurnal Penelitian Ekonomi dan Bisnis Vol. 6 No. 1 (2021): March 2021
Publisher : Universitas Dian Nuswantoro Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33633/jpeb.v6i1.4351

Abstract

The purpose of this study was to determine the effect of board size, board independence, and board activity on company performance from a corporate governance perspective. This study uses a quantitative approach. IDX issuers in the manufacturing sector registered in 2017-2018 are the research population. The samples were obtained using the purposive sampling method. Based on the criteria, the samples in this study were 146 companies. This study uses multiple linear regression analysis. This study found that board size has a negative effect on ROA, but has an effect on and is positively correlated with ROE. Board independence has a positive effect on the achievement of company ROA and ROE. While the third variable, namely board activity does not affect the achievement of ROA and ROE of the company. Based on the limitations, further research is expected to be able to explore other factors that are relevant in influencing company performance during and after the COVID 19 pandemic, for example, namely external factors. Keywords: Board of Directors, Corporate Governance, Company performance
Co-Authors Abdul Ghofur Abraham Jordy Winarto Ade Rizky Novitasari Aditya Anton Atmojo Hadi Aditya Pratama Aggy Eka Ressy Agriaty Vitha Sandabunga 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 Bagaskara, Tri Cahyo Chandra Ayu Astuti, Chandra Charles Pramudita Adiertanto Clinton Marshal Panjaitan Cornelio Purwantini Daniel Daniel Ditia Ayu Karnisa Dominikus Octavianto Kresno Widagdo Dwiki Ryno Ariesta Dwiya Endah Pandu Probowati Dwiya Endah Pandu Probowati Edwin Saputra Etna Nur Afni Yuyetta Farhan Aziz Fauziah Galuh Anggraini Felicia Fedrica Fuad Fuad Girllane Dameclelen Simatupang Gregorius Satrio Wicaksono, Gregorius Handayani, Rr Sri Hasna Syafira Hendra Dwi Saputra Sumarseno Hidayat, Bagas Ignatius Putu Premadi Indah Dwi Novianti Indira Djanuarti Indri Hardiani Jaka Isgiyarta Jan Noeverman Jannah Zahra Inayah Jatmiko Wahyu Prabowo, Tri Jihan Afifah Karina Awalia Zahra Kurnia Putri Pratiwi larasati, ressa Lena Supriati Sihombing Lili Wahyuni Lispridona Magdalena Saduk M. Arsyadi Ridha Maya Indriastuti Maya Indriastuti Muhammad Hananto Siddik Muhammad Noor Ardiansah Muhammad Ubaidillah Muhammad Wildan Sholih Naufal Hazim Widodo Nina Yesika Nita Valliana Aprilini Achan Noor Laeliya, Aida Nur Amalia Fitriani Nurdhiana Nurdhiana Nurdhiana Nurdhiana Nurlina Nurlina Oktafiana, Dina Dwi One Dwi Endarningtyas Partiwi Dwi Astuti Petrus Klau, Alfonsus Pramundityo Prasetyanto Prasojoharto, Prayogo Probowati, Dwiya Endah Pandu 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 Rifai, Fuad Yanuar Akhmad Ririh Dian Pratiwi Ririh Dian Pratiwi Saduk, Lispridona Magdalena Satila, Hanna Trusty SATRIYAS ILYAS Savila, Imelda Dea Sektiyani, Wibowati Silvia Paramita Siti Mutmainah Siti Mutmainah Suci Melati Suryono, Erwan Suryono, Erwan Tan Novita Angelina Tantri, Irga Ayudias Tjandra Dewi 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, 13.05.52.0227