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All Journal Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Ilmiah Wahana Akuntansi ACCOUNTHIK : Journal of Accounting and Finance KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT LAWSUIT JURNAL PERPAJAKAN Jurnal Akuntansi Manajemen (JAKMEN) West Science Accounting and Finance Jurnal Pengabdian Masyarakat
Santi Octaviani
Universitas Serang Raya
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Factors Influencing Fraudulent Financial Reporting: Evidence from State-Owned Enterprises Listed on the Indonesia Stock Exchange Denny Putri; Santi Octaviani
West Science Accounting and Finance Vol. 4 No. 02 (2026): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v4i02.2886

Abstract

This study investigates the determinants of fraudulent financial reporting in Indonesian state-owned enterprises listed on the Indonesia Stock Exchange during 2020–2024 using the fraud pentagon perspective. The study examines financial target, ineffective monitoring, rationalization, capability, and arrogance as independent variables, while fraudulent financial reporting risk is measured using the F-score model. From 24 listed firms, purposive sampling generated 21 companies with 89 final observations after outlier removal. Multiple linear regression results show that financial target has a positive and significant effect on fraudulent financial reporting. Ineffective monitoring and CEO arrogance also significantly influence fraudulent financial reporting, although both show negative coefficients in this sample. Meanwhile, auditor change and director change do not significantly affect fraudulent financial reporting. The model explains 39.1% of the variation in the F-score and is statistically significant. These findings suggest that fraud risk assessment in state-owned enterprises should emphasize profitability pressure, the quality of board oversight, and managerial communication signals rather than relying solely on governance structure, auditor rotation, or director turnover.
Sinyal Going Concern Emiten Pertambangan: Keahlian Komite Audit, Kepemilikan Institusional, dan Risiko Litigasi Denny Putri Hapsari; Santi Octaviani
Jurnal Ilmiah Wahana Akuntansi Vol. 21 No. 1 (2026): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.21.016

Abstract

This study examines the effect of audit committee expertise, institutional ownership, and litigation risk on the receipt of going concern audit opinions among mining companies listed on the Indonesia Stock Exchange during 2020-2024. Going concern opinion is an important audit signal because it communicates material uncertainty regarding an entity's ability to continue operating and may influence investors, creditors, and regulators. The study applies a quantitative explanatory approach using secondary data obtained from audited financial statements, annual reports, and independent auditor reports. The sample consists of 44 mining companies selected through purposive sampling, resulting in 220 firm-year observations. Logistic regression is employed because the dependent variable is dichotomous. The results show that audit committee expertise has a positive and significant effect on going concern opinion acceptance, while institutional ownership has a negative and significant effect. Litigation risk does not significantly affect the auditor's decision. These findings indicate that governance quality and ownership monitoring are more salient than litigation exposure in explaining going concern audit reporting in the Indonesian mining sector.
Likuiditas Obligasi di Tengah Asimetri Informasi dan Inflasi pada Manufaktur BEI 2023-2025 Nikke Yusnita Mahardini; Santi Octaviani; Yuni Pristiwati Noer Widianingsih
Jurnal Ilmiah Wahana Akuntansi Vol. 21 No. 1 (2026): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.21.017

Abstract

This study examines factors affecting corporate bond liquidity in manufacturing firms listed on the Indonesia Stock Exchange during 2023–2025. The variables include bond maturity, bond size, bond capitalization, bond rating, bid-ask spread, and inflation. A quantitative approach is used with secondary data from the Indonesia Stock Exchange, PEFINDO, company financial reports, and the Central Bureau of Statistics. The sample consists of 129 bond observations selected through purposive sampling and analyzed using multiple linear regression. The results show that bond maturity, bid-ask spread, and inflation significantly and negatively affect bond liquidity. In contrast, bond size and bond rating have a significant positive effect, while bond capitalization is not significant. These findings indicate that information quality, transaction costs, and macroeconomic conditions play key roles in determining corporate bond liquidity. The study provides implications for investors, issuers, and regulators in improving the efficiency of the corporate bond market.
PENGARUH LATAR BELAKANG PENDIDIKAN CHIEF FINANCIAL OFFICER, FINANCIAL DISTRESS, AUDIT TENURE TERHADAP AUDIT REPORT LAG Entis Haryadi; Santi Octaviani; Sallyna Regita
Jurnal Akuntansi Manajemen (JAKMEN) Vol. 5 No. 1 (2026)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/ha93hf89

Abstract

This study aims to obtain empirical evidence regarding the effects of the Chief Financial Officers (CFO) Educational Background, Financial Distress, and Audit Tenure on Audit Report Lag in property and real estate companies listed on the Indonesia Stock Exchange during the 2021–2024 period. This study employs a quantitative method using secondary data obtained through documentation techniques, specifically financial statements and annual reports published on the official website of the Indonesia Stock Exchange and the official websites of the respective companies. The sampling technique used was purposive sampling, resulting in a sample of 24 companies with a total of 62 observations after outliers were removed. The research data were analyzed using multiple linear regression. The results indicate that the Chief Financial Officers (CFO) Educational Background and Audit Tenure do not affect Audit Report Lag, whereas Financial Distress does affect Audit Report Lag.
Edukasi Peluang Dan Tantangan Pemuda Di Era Digital Kodriyah; Suhartini; Burhanudin; Anggit Yoebrilianti Kayoebiyanto; Nana Umdiana; Andari; Nikke Yusnita Mahardini; Santi Octaviani
Jurnal Pengabdian Masyarakat Vol. 2 No. 3 (2026): Juli
Publisher : LPPM Sekolah Tinggi Ilmu Komputer PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55794/abdikat.v2i3.382

Abstract

Era digital saat ini memberikan peluang untuk para pemuda berkreasi mengemukakan dan menyalurkan ide dan bakat yang dimiliki melalui kemajuan teknologi, seperti media sosial, namun peluang tersebut tentunya harus dimanfaatkan dengan baik dan bijak. Disisi lain pemuda juga dihadapkan dengan tantangan, seperti hoaks, kesehatan mental, persaingan dalam mencari pekerjaan, kurangnya sosialisasi dengan lingkungan sekitar. Tujuan dari kegiatan ini adalah memberikan edukasi kepada para pemuda dan pemudi di Desa Kramatwatu tentang peluang dan tantangan menghadapi era digital. Metode yang digunakan adalah mengadakan seminar dan berkolaborasi dengan Rumah Buku Kampung Pos. Hasil dari kegiatan ini adalah tersampaikannya materi dan pengetahuan tentang bagaimana mengembangkan ide dan kreativitas melalui media sosial dengan menjadi konten kreator, memberikan literasi digital  tentang hal-hal yang dapat dimanfaatkan dari media sosial dan hal yang dilarang dalam media sosial. Selain itu memberikan wawasan baru menghadapi tantangan di era digital. Selain itu, kegiatan ini berhasil mendorong terbentuknya 5 orang pemuda yang mulai merintis sebagai konten kreator digital dan menghasilkan berbagai ide usaha berbasis media sosial sebagai sarana pengembangan potensi diri.
Co-Authors Alvia Kurnila Andari Andari Anggit Yoebrilianti Kayoebiyanto Burhanudin Burhanudin Burhanudin Dahlia Komalasari Denny Kurnia Denny Putri Denny Putri Hapsari Entis Haryadi fuzzy rachmawati Kodriyah Martina Rahmawati Masitoh Nadya Saraswati Nikke Yusnita Mahardini Sallyna Regita Santi Riana Dewi Suhartini Suhartini Umdiana, Nana Yindi Andriyani Yuni Pristiwati Noer Widianingsih