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All Journal Jurnal Kajian Akuntansi Moneter : Jurnal Akuntansi dan Keuangan Kinerja: Jurnal Ekonomi dan Manajemen Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Ekono Insentif JURNAL RISET AKUNTANSI JAMBI Jurnal Pendidikan Akuntansi dan Keuangan Amwaluna Jurnal Ekonomi dan Keuangan Syariah ACCOUNTHIK : Journal of Accounting and Finance INTEGRITAS : Jurnal Pengabdian Competitive Merpati Indonesia Accounting Research Journal Land Journal Competitive Journal of Economic Empowerment Strategy (JEES) Amwaluna: Jurnal Ekonomi dan Keuangan Syariah
Muhammad Rizal Satria, Muhammad Rizal
Universitas Logistik Dan Bisnis Internasional
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Transportation

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PENGARUH PENJUALAN DAN BEBAN POKOK PENJUALAN TERHADAP LABA BERSIH PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR OTOMOTIF DAN KOMPONEN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2021-2024 SATRIA, MUHAMMAD RIZAL; Amaliani, Fanya Harum
LAND JOURNAL Vol. 7 No. 1 (2026): Januari 2026
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v7i1.4656

Abstract

A company's ability to sustain its operations in a dynamic business environment heavily depends on its financial performance, one of which can be measured through net profit. This reseacrh seeks to examine the impact of sales and cost of goods sold on net profit among manufacturing firms in the automotive and components sub-sector listed on the Indonesia Stock Exchange. The study applies a quantitative approach with a causal-associative method. The data employed consist of secondary financial reports from the 2021–2024 period, which were obtained from the official IDX website at www.idx.co.id. The analytical tools utilized include Pearson product-moment correlation, multiple correlation, multiple linear regression, coefficient of determination, t-test, and F-test, processed with the assistance of SPSS software. The findings reveal that sales have a significant positive effect on net profit, showing a very strong correlation between the two variables. Conversely, cost of goods sold exerts a significant negative effect on net profit, also with a very strong correlation. Moreover, sales and cost of goods sold collectively influence net profit, with a strong simultaneous relationship between both independent variables and net profit.
Forensic accounting and fraud control in ASEAN Satria, Muhammad Rizal; Sundari, Rima; Mubassiran, Mubassiran
Indonesia Accounting Research Journal Vol. 13 No. 3 (2026): March: Auditing, Finance, Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/iacrj.v13i3.609

Abstract

This study examines the extent to which forensic accounting practices influence fraud detection and fraud prevention across ASEAN countries. Prior studies largely rely on single-country settings and rarely compare multiple dimensions of forensic accounting within an integrated analytical framework, thereby limiting cross-country generalization. To address this gap, the present study simultaneously examines fraud investigation, litigation support, and dispute resolution within a regional ASEAN context. Unlike previous studies that analyse forensic accounting practices separately or within single institutional settings, this study develops an integrated cross-country model that evaluates the relative effects of multiple forensic accounting dimensions on fraud detection and prevention across ASEAN economies. Using a quantitative explanatory research design, data were collected through a structured questionnaire measured on a five-point Likert scale from 350 professionals working in auditing, forensic accounting, internal audit, and compliance functions across ASEAN countries, selected through purposive sampling. The data were analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM), including tests of validity, reliability, and bootstrapping to evaluate the measurement and structural models. In addition, a Multi-Group Analysis (MGA) was conducted to examine whether the structural relationships differ across ASEAN countries. The results indicate that fraud investigation and litigation support have strong positive effects on both fraud detection and fraud prevention, while dispute resolution shows a weaker yet statistically significant influence. These findings demonstrate the robustness of forensic accounting practices across different ASEAN institutional contexts. From a policy perspective, the results suggest that regulators and organizations in ASEAN should strengthen forensic investigation capacity and legal support mechanisms to enhance fraud control systems. However, the study is limited by its cross-sectional design, suggesting opportunities for future longitudinal research.
Co-Authors Ade Pipit Fatmawati Ade Pipit Fatmawati Ade Pipit Fatmawati Amaliani, Fanya Harum Fatmawati, Ade Pipit Firmansyah, Indra Gumilang Wirakanda, Gugum indra, indra firmansyah Lestarina, Nina Marismiati Marismiati Marismiati, Marismiati Maulana, Jaka Mayasari, Aghnia Nur Mubassiran Mubassiran, Mubassiran Mulyanti, Khairaningrum Nadiahtudin, Azizah Fauziah Purnami, Ni Nyoman Cintya Rima Sundari Rima Sundari Rukmi Juwita Rukmi Juwita Setiani, Tia Sundari, Rima Titani An Niza Thamrin Vanesa, Juli Etri