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All Journal AKUNTABILITAS Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jurnal Ilmiah Akuntansi dan Humanika The Indonesian Accounting Review Jurnal Akuntansi Multiparadigma Measurement : Jurnal Akuntansi Jurnal Kajian Akuntansi Jurnal Riset Akuntansi dan Keuangan Jati: Jurnal Akuntansi Terapan Indonesia JMM (Jurnal Masyarakat Mandiri) TIJAB (The International Journal of Applied Business) JRB-Jurnal Riset Bisnis Profita : Komunikasi Ilmiah dan Perpajakan JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) Journal of Economic, Management, Accounting and Technology (JEMATech) ACCRUALS (Accounting Research Journal of Sutaatmadja) Jurnal Aplikasi Akuntansi Jurnal Ilmu Manajemen dan Akuntansi Terapan Jurnal Ilmiah Akuntansi dan Finansial Indonesia JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Akuntansi JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Jurnal Akuntansi dan Keuangan (JAK) Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) RELEVAN : Jurnal Riset Akuntansi Trilogi Accounting & Business Research Indonesian Management and Accounting Research Jurnal Akuntansi Trisakti Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Applied Accounting and Management Review
Novita
Fakultas Ekonomi Dan Bisnis - Universitas Trilogi
Humanities Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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PENGARUH RISK MANAGEMENT DISCLOSURE TERHADAP KINERJA PERUSAHAAN DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI Salsabila Almas; Novita Novita
Jurnal Akuntansi dan Keuangan (JAK) Vol 29 No 2 (2024): JAK Volume 29 No 2 Tahun 2024
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v29i2.3403

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh risk management disclosure terhadap kinerja perusahaan dan kepemilikan institusional sebagai variabel moderasi. Penelitian ini menggunakan metode kuantitatif dengan menggunakan teknik purposive sampling pada perusahaan keuangan non-perbankan yang terdaftar di Bursa Efek Indonesia selama periode 2018 – 2022. Penelitian ini menggunakan analisis data panel dengan model estimasi Metode Driscoll-Kraay dan Feasible Generalized Least Square (FGLS). Hasil penelitian menunjukkan risk management disclosure berpengaruh positif dan signifikan terhadap kinerja perusahaan. Selain itu, hasil penelitian juga menunjukkan kepemilikan institusional sebagai variabel moderasi memperkuat hubungan antara risk management disclosure dan kinerja perusahaan.
How do fraud diamond and procrastination trigger cheating behavior in online learning during the Covid-19 pandemic? Novita Novita; Firdatul Jannah
The Indonesian Accounting Review Vol. 12 No. 2 (2022): July - December 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v12i2.2922

Abstract

The Covid-19 pandemic that hit Indonesia has changed the pattern of the learning system from face-to-face in the classroom to online learning. In practice, the online learning system utilizes information technology, which raises not only effectiveness, but also new challenges. One of the challenges of the online learning system is the student cheating behavior. This study aims to determine the effect of the fraud diamond dimensions, which consist of pressure, opportunity, rationalization, and capability,and procrastination on the detection of student cheating behavior. This research is a quantitative research. The data used is primary data in the form of questionnaires. The respondents of this study are college students at LLDIKTI Region III DKI Jakarta. The data consists of 400 sample students. Data testing is carried out using STATA Version 14.2. The results of this study indicate that the fraud diamond dimensions consisting of pressure, opportunity, rationalization, and capability have a positive effect on the detection of student cheating behavior. Procrastination also has a positive effect on the detection of student cheating behavior.
Ownership Structure And Leverage On Esg Disclosure: The Perspective Of Stakeholder And Signaling Theory Gina Patriani Manuputty; Novita Novita; Nurcahyo Imam Fambudi
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 19, No 2 (2025): MEASUREMENT : JURNAL AKUNTANSI DESEMBER 2025
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v19i2.8832

Abstract

The objective of this study is to examine the influence of institutional ownership structure, leverage, and growth opportunities on ESG disclosure within the infrastructure sub-sector during the 2019-2021 period. The research employs an empirical study to test the relationship between independent variables and the dependent variable. The control variable used in this study is firm size, which reflects the condition of a company. The population consists of companies in the infrastructure sub-sector listed on the Indonesia Stock Exchange from 2019 to 2021, with a total sample of 91 companies. The study utilizes secondary data, collected using the purposive sampling method. The results show that managerial ownership structure and corporate leverage have a significant positive effect on ESG disclosure. Institutional ownership tends to reduce the level of ESG disclosure, while growth opportunities, which were expected to support ESG disclosure, demonstrate a negative impact.
ANALISIS PENERAPAN ENTERPRISE RISK MANAJEMEN PADA PERUSAHAAN JASA PENGIRIMAN BARANG PT. MERPATI ALAM SEMESTA BERDASARKAN COSO – ENTERPRISE RISK MANAGEMENT INTEGRATED FRAMEWORK Kurnia Syahlan; Novita Novita
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 6, No 2 (2025): .
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v6i2.2469

Abstract

This study aims to analyze the application of ERM at PT. Merpati Alam Semesta (MAS), a courier service company, using the COSO Enterprise Risk Management Integrated Framework. This research employs a descriptive qualitative approach with data collection techniques through in-depth interviews, participatory observation, and document analysis. The results indicate that PT. MAS has comprehensively implemented the COSO ERM components, evidenced by strong top-management commitment (tone at the top), internalized integrity and ethics, a clear organizational structure, and the integration of ERM with the ISO 9001:2015 quality management system. The company successfully identifies, assesses, and responds to operational and strategic risks while leveraging innovation opportunities. Challenges include the socialization of risk appetite, resistance to SOP updates, and the complexity of risk correlation modeling. Practical implications of this study include recommendations to enhance ERM effectiveness through risk dashboard visualization, system automation, predictive technology utilization, and strengthening whistleblowing channels.Keywords:  Enterprise Risk Management, COSO ERM, risk management, courier service company, ISO 9001.
FRAUD PENTAGON DAN FRAUDULENT FINANCIAL STATEMENT DENGAN BENEISH M-SCORE MODEL PADA INDUSTRI PERBANKAN Aditya Rizky Fauza; Novita Novita; Michelle Dewi Novandi
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 7, No 1 (2026)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v7i1.2780

Abstract

Using the Beneish M-Score model, this research examines the impact of pentagon fraud on the detection of indications of financial statement fraud. This study uses logistic regression analysis on a sample of 46 banking companies listed on the Indonesia Stock Exchange from 2021 to 2023. The results show that audit opinions and changes in directors have a significant negative effect on fraudulent financial reports. Financial stability, external pressure, ineffective monitoring, digitalization, and the frequency of CEO changes do not affect fraudulent financial reports. This research contributes to the application of the Beneish M-Score model in identifying indications of fraud in financial reports, as measured by the fraud pentagon elements. Keywords: Beneish M-Score model; Fraudulent financial statement; Pentagon fraud
Pengaruh Pengendalian Internal Terhadap Indikasi Fraud Berdasarkan Teori Fraud Octagon Pada Perbankan Abdul Rizky Fajar; Novita Novita
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 6 No 1 (2026): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Februari 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/fystvn48

Abstract

This study aims to analyze the effect of internal control on fraud indications by employing the Fraud Octagon Theory as an analytical framework, with a focus on the banking sector through a case study at Bank X. Fraud in the banking industry represents a critical issue that threatens both financial stability and institutional reputation. The Fraud Octagon Theory, which encompasses eight elements pressure, opportunity, rationalization, arrogance, competence, ego, personal need, and moral consistency—serves as the basis for identifying factors that may trigger fraudulent behavior. The research adopts a quantitative method with descriptive and verification approaches. Data were collected through questionnaires distributed to employees working in the operational units of Bank X, and were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to evaluate both direct and indirect relationships between internal control and fraud indications. The findings reveal that internal control significantly influences fraud indications. A stronger internal control system is associated with reduced opportunities for fraudulent acts, while dimensions of the Fraud Octagon particularly pressure and rationalization emerge as critical mediating factors that reinforce this relationship. These results emphasize the necessity for a structured, adaptive, and sustainable internal control system in mitigating the evolving risks of fraud within the banking sector
DAMPAK RISK BASED AUDIT TERHADAP KINERJA PERUSAHAAN Ari Naswandi; Novita Novita
Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 16 No 2 (2023)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh risk based audit terhadap kinerja perusahaan. Adapun indikator kinerja perusahaan yang diukur pada penelitian dilihat dari sisi kinerja keuangan dan non keuangan dengan menggunakan perspektif Balance Scorecard (BSC). Unit penelitian adalah PT Astra Sedaya Finance Area DKI 1 & 2 di Jakarta Selatan. Jumlah sampel penelitian ini sebanyak 400 orang karyawan dari 800 orang karyawan inti PT Astra Sedaya Finance Area DKI 1 & 2 di Jakarta Selatan, dimana sampel tersebut diperoleh melalui metode sampel dari populasi terbatas serta teknik purposive sampling. Analisis deskriptif kuantitatif dan analisis verifikatif Partial Least Square digunakan dalam pengolahan data penelitian. Hasil penelitian menunjukkan risk based audit berpengaruh positif terhadap peningkatan kinerja perusahaan. Hal ini dapat diartikan bahwa audit berbasis risiko dapat membantu manajemen dalam mengelola risiko-risiko menjadi lebih efektif sehingga dapat meningkatkan kinerja perusahaan baik dari sisi keuangan dan non keuangan. Hasil audit berbasis risiko dapat menjadi bahan masukan bagi perusahaan dalam meningkatkan kinerja perusahaan. Adapun kebaruan penelitian ini adalah melihat dampak implementasi risk based audit dalam meningkatkan kinerja perusahaan dari sisi kinerja keuangan dan non keuangan pada industri jasa keuangan.
DAPATKAH IT GOVERNANCE DENGAN COBIT 5 MENINGKATKAN KUALITAS LAYANAN INFORMASI AKADEMIK? Komang Muda Sedana Yoga; Novita Novita
JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) Vol 7, No 2 (2021): Vol 7, No. 2 (2021)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34203/jimfe.v7i2.3905

Abstract

ABSTRAKTujuan dari penelitian ini adalah untuk mengetahui pengaruh tata kelola teknologi informasi dengan menggunakan COBIT 5 sebagai kerangka kerja tata kelola teknologi informasi terhadap kualitas layanan informasi akademik pada Sistem Infromasi Akademik. Penelitian ini menggunakan analisis deskriptif kualitatif dan analisis partial least square. Data primer didapatkan melalui kuesioner yang disebarkan pada mahasiswa aktif Universitas Trilogi pada semester gasal tahun 20202021. Hasil dari penelitian ini menunjukkan COBIT 5 dengan domain EDM (evaluate, direct and monitor) dan domain MEA (monitor, evaluate and assess) berpengaruh positif terhadap peningkatan kualitas layanan pada sistem informasi akademik Universitas Trilogi. Sedangkan domain DSS (Delivery, Service and Support) tidak berpengaruh positif terhadap peningkatan kualitas layanan pada sistem informasi akademik Universitas Trilogi. Hasil penelitian ini menjadi masukan bagi Universitas Trilogi untuk terus meningkatkan tata kelola teknologi informasi pada sistem informasi akademik sebagai salah satu cara untuk meningkatan kualitas layanan yang diberikan agar visi dan misi universitas dapat tercapai. ABSTRACTThe purpose of this research is to see to what extent the implementation of information technology governance with COBIT 5 as a basic framework for assessing information technology and determine the effect of information technology governance on the academic information system. This data processing uses descriptive qualitative analysis and Partial Least Square analysis. The primary data was collected from the questionnaire that distributed to active student in odd semester 20202021 in Trilogi University. The result of this research is showing COBIT 5 with the domain EDM (Evaluate. Direct and Monitor) and the MEA (Monitor, Evaluate and Assess) domain have an effect on improving service quality at Trilogy University. While the DSS (Delivery, Service and Support) domain has no effect on improving service quality at Trilogi University. In consequence, Trilogi University is required to improve the governance of information technology in academic information system as way to enchance the service quality provided, so the vision and mission can be achieved.
Control Self Assessment (CSA) In Improving Company Performance Vicky Harahap; Novita Novita
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 3 No 3 (2022): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v3i3.731

Abstract

Purpose: This study aims to determine the effect of the internal control system using control self assessment in improving the company’s financial and non-financial performance. Method: This study uses descriptive analysis and verification analysis with partial least square, the sampling technique used in this study is a saturated samping technique where all members of the population are used as samples, which are 45 employees at the D’Specialist consultant company. Result: Control self assessment can improve company performance which is represented by financial customer, intercal process, growth and learning perspectives by implementing environmental control, risk identification, activity control, supervision, and information and communication. Limitation: The limitation in this study is in the use of research tools which are only in the form of questionnaires and online interviews because the research period was carried out during the COVID-19 pandemic large scale social restriction so that many employees worked from home. Contribution: Implementation of CSA, D'Specialist Consultant can make efforts to improve the internal control system that is able to minimize business risks and improve the company's operational and financial performance. By evaluating the internal control system regularly and thoroughly.Keywords: Control Self Assessment (CSA), Kinerja Perusahaan, Balanced Scorecard (BSC), Pengendalian internal, Risiko.
Co-Authors Abdul Rizky Fajar Aditya Azka Aditya Fadillah Azka Aditya Rizky Fauza Ahmad Maulana Syarif Alda Putri Safira Alvyra Noormalyta Trysna Devy Putri Permata Santy Anara Indrany Nanda Ayu Anisa Andien Mirza Pratiwi Anisa Kartika Ardina Ari Naswandi Chandra Wulan Atika Sari Dahlia, Lely Dhiyaa Zulaika Dianah Afifah Dinda Aulia Elsafira Mala Anggeline Firdatul Jannah Galluh Muhammad Dhiya Ulhaq Gina Patriani Manuputty Iis Purnengsih Imam Nurcahyo Fambudi Ita Febrianti Komang Muda Sedana Yoga Krisis Ayu Margaret Kurnia Syahlan Maulidian, Maulidian Michelle Dewi Novandi Muhammad Zamzami Mutiara Dewi Puspitawati Natasha Priscilla Silooy Nur Hasanah Nurcahyo Imam Fambudi NurFaidah NurFaidah Nurlaeli Aprilia Sahri Retno Ratu Wiharti Salsabila Almas Sekar Natasya Prameswari Sri Murni Fitria Vicky Harahap Weni Apriliyani Yulia Putri