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All Journal Jurnal Akuntansi dan Ekonomika Agregat: Jurnal Ekonomi dan Bisnis Jurnal Tabarru': Islamic Banking and Finance Bilancia : Jurnal Ilmiah Akuntansi Jurnal Akuntansi Kompetif Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Ekonomi Manajemen Sistem Informasi Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Riset Akuntansi Kontemporer Buletin Pembangunan Berkelanjutan Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Ekonomi KIAT International Journal of Science and Society (IJSOC) Rudence: Rural Development for Economic Resilience VALUTA Jurnal Administrasi Bisnis, Manajemen dan Ekonomi Journal of Islamic Finance and Accounting Research
Dian Saputra
Universitas Islam Riau
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Social Sciences

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The Effect of Asymmetric Information, Board of Commissioners Size, and Independent Board of Commissioners, on Earnings Management with Managerial Ownership as a Moderating Variable Pratiwi, Diah Ajeng; Saputra, Dian
International Journal of Science and Society Vol 6 No 1 (2024): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/ijsoc.v6i1.992

Abstract

The tendency of company’s always wants to maximize their profits, which makes earnings management practice often carried out by management. This research aims to examine and get empirical evidence related to the effect of asymmetric information, board of commissioner size, and independent board of commissioners on earnings management with the ownership of the managers as a moderating variable. This research has been carried out on real estate and real estate related companies listed on the Indonesian Stock Exchange in 2020-2022. Data type is secondary data in the form of audited accounts. Structural Equation Modeling-Partial Least Square (SEM-PLS) is the data analysis method used. The findings indicated that asymmetric information, board of commissioner size and independent board of commissioners had no effect on earnings management. However, after managerial ownership becomes a moderating variable, independent board of commissioners has an effect on earnings management.
The Effect of Eco Efficiency, Number of Audit Committees and Sustainability Report on Going Concern Audit Opinion Putra, Andika Eka; Saputra, Dian
International Journal of Science and Society Vol 6 No 1 (2024): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/ijsoc.v6i1.993

Abstract

Going concern for business is always a major issue that is considered by the management. The going concern audit opinion is one of the elements that displays the findings of the business continuity assessment. It can provide credibility that will affect investors' confidence in investing, and provide guarantees for companies that have potential issues related to their going concern. The goal of this study was to investigate how going concern audit opinion was impacted by eco-efficiency, the number of audit committees, and sustainability reports. Based on mining companies listed between 2020 and 2022 on the Indonesia Stock Exchange (IDX), the research was conducted. This study makes use of secondary data in the form of financial statements. Structural Equation Modeling - Partial Least Square (SEM-PLS) is the data analysis method used. The findings demonstrated that going concern audit opinions are significantly impacted by eco efficiency, the number of audit committees, and sustainability reports.
The Effect of Management Change, Financial Distress, and Earnings Management on Audit Report Lag with the Number of Commissioners as a Moderating Variable Nuladani, Galuh Setri; Saputra, Dian
International Journal of Science and Society Vol 6 No 1 (2024): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/ijsoc.v6i1.1009

Abstract

Audit report lag or the timeline for completing the audit needs special attention for companies because it significantly contributes to preserving the relevance financial statements. The aim of this study is to examine and provide empirical evidence regarding influence the management of change, financial distress and earnings management on audit report lag with the number of commissioners as a moderating variable. This research was carried out at the mining companies listed on the Indonesia Stock Exchange in 2020-2022. Types of data used is secondary data is provided in the form of audited financial reports. Method of data analysis uses Structural Equation Modeling-Partial Least Square (SEM-PLS). The findings indicated that management change and earnings management had no effect on audit report lag, while financial distress had a significant effect on audit report lag and was strengthened by the number of boards of commissioners as a moderating variable. However, the number of boards of commissioners is not supported to be a moderating variable that strengthens the effect of management changes and earnings management.
DOES ENVIRONMENTAL CULTURE AND INTELLECTUAL CAPITAL ENHANCE FIRM VALUE AMID POLITICAL INFLUENCE? Burhanuddin, Burhanuddin; Alfurkaniati, Alfurkaniati; Saputra, Dian; Arifin, Zidan Dwinanda; Pangestu, Galih Agestri
JRAK Vol 17 No 1 (2025): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v17i2.21807

Abstract

Corporate sustainability has been a key concern for investors and stakeholders, particularly in the Consumer Non-Cyclical (CNC) sector. Previous studies suggested that Environmental Organizational Culture (EOC) and Intellectual Capital (IC) could enhance firm value, but their impact remained debated. This study examined the effect of EOC and IC on firm value, with Political Connections (PC) as a moderating variable. Using panel data regression analysis on financial and sustainability reports from 2021–2022, the findings revealed that EOC and IC had a significant negative relationship with firm value. Additionally, PC moderated the relationship between EOC and firm value but did not significantly affect the IC-firm value relationship. These results suggested that investments in sustainability and intellectual capital might burden firms in the short term, whereas political connections favored tangible operational investments. This study provided insights for stakeholders in balancing sustainability strategies, intellectual capital, and firm value.
ANALISIS TRANSPARANSI DAN AKUNTABILITAS PEMERINTAH DALAM PENGELOLAAN ALOKASI DANA DESA DI DESA X Saputra, Dian; Fitriwati, Lara
Jurnal Akuntansi Kompetif Vol. 6 No. 1 (2023): Inovasi, Kepatuhan, dan Transparansi Akuntansi di Era Digital dan Pandemi
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v6i1.1215

Abstract

Penelitian ini bertujuan untuk menggali dan mendeskripsikan penerapan prinsip transparansi dan akuntabilitas dalam pengelolaan alokasi dana desa di X. Penelitian ini merupakan jenis penelitian kualitatif. Penggunaan indikator transparansi, perencanaan akuntabilitas, pelaksanaan akuntabilitas, akuntabilitas penyelenggaraan pelaporan pertanggungjawaban dan akuntabilitas pertanggungjawaban sebagai dasar yang digunakan untuk mengetahui efektivitas penerapan prinsip transparansi dan akuntabilitas di Desa X. Sumber data diperoleh melalui wawancara dan dokumentasi dengan mengumpulkan dokumen-dokumen yang disediakan oleh Desa X Teknik analisis data adalah metode deskriptif. Hasil penelitian ini menemukan bahwa penerapan prinsip transparansi dalam pengelolaan alokasi dana Desa di Desa X belum berjalan efektif karena tidak adanya papan pengumuman dan tidak adanya alamat pengaduan. Selain itu, ditemukan pula penerapan asas akuntabilitas yang belum efektif karena belum ada buku tertulis untuk uang muka bantuan, laporan realisasi kegiatan tidak dilaporkan, program sektoral, program daerah dan lain-lain. program yang masuk ke desa tidak tepat sasaran.
HEURISTICS AND SKEPTICISM: DO RED FLAGS SPEAK LOUDER IN FRAUD DETECTION? Saputra, Dian; Abrar, Abrar; Nawanir, Gusman; Sinaga, Ferdinand IP; pangestu, Galih gestri
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 8 No 2 (2025): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2025
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v8i2.789

Abstract

This study is motivated by the recurring inability of auditors to detect fraud, despite the prevalence of financial scandals that have drawn significant public and professional scrutiny. In response to this concern, the research investigates the influence of heuristics, fraud risk indicators (commonly referred to as red flags), and professional skepticism on auditors’ effectiveness in identifying fraudulent activity. Particular attention is given to professional skepticism as a potential moderating factor in these relationships. A cross-sectional quantitative approach was employed, involving survey data collected from 143 auditors working in public accounting firms across Indonesia. The data were analyzed using partial least squares structural equation modeling (PLS-SEM). The results indicate that heuristics, red flags, and professional skepticism each exert a positive effect on auditors’ fraud detection capabilities. Moreover, the analysis reveals that professional skepticism amplifies the impact of heuristics but does not significantly moderate the relationship between red flags and fraud detection. These findings underscore the importance of audit training that cultivates both intuitive and analytical reasoning, as well as the need for regulatory structures that reinforce the consistent application of professional skepticism in practice.
Perpajakan Di Pabrik Pengolahan Sagu Maini Darul Aman Saputra, Dian; Setiawan, Rahmat; Ariyanto, Sanusi; Rinaldy, Reza Ananda
Community Engagement and Emergence Journal (CEEJ) Vol. 4 No. 3 (2023): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v4i3.3549

Abstract

Tujuan dari pengabdian ini adalah untuk menyelidiki elemen perpajakan yang berkaitan dengan Pabrik Pengolahan Sagu Maini Darul Aman. Pabrik ini memainkan peran penting dalam sektor pertanian dan pangan Maini Darul Aman. Pengabdian ini akan menyajikan analisis mendalam tentang perpajakan dalam konteks pabrik pengolahan sagu untuk meningkatkan pemahaman dan kesadaran tentang peraturan perpajakan yang berlaku serta memastikan bahwa perusahaan mematuhi kewajiban perpajakan mereka. Kegiatan utama pengabdian ini akan mencakup identifikasi kewajiban perpajakan yang relevan, penghitungan dan pelaporan pajak yang benar, dan pengetahuan tentang insentif perpajakan yang mungkin tersedia untuk perusahaan pengolahan sagu. Pengabdian ini juga akan memberikan informasi tentang penggunaan teknologi dan sistem informasi perpajakan yang efisien dalam memenuhi kewajiban perpajakan. Hasil dari pengabdian ini diharapkan dapat membantu Pabrik Pengolahan Sagu Maini Darul Aman untuk memahami peraturan perpajakan dengan lebih baik, mengoptimalkan manajemen perpajakan mereka, serta memastikan kepatuhan terhadap hukum perpajakan yang berlaku. Dengan demikian, pengabdian ini akan berkontribusi pada perkembangan berkelanjutan industri pengolahan sagu di daerah tersebut, serta mendukung upaya pemenuhan kewajiban perpajakan yang lebih baik bagi perusahaan tersebut.  
Pemahaman Tata Kelola Dan Penerapannya Pada Usaha Kecil Dan Menengah Di Kedah Abrar, Abrar; Saputra, Dian; Rinaldy, Reza Ananda
Community Engagement and Emergence Journal (CEEJ) Vol. 4 No. 3 (2023): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v4i3.3550

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) di Malaysia dan wilayah Kedah, khususnya, adalah tulang punggung perekonomian yang semakin penting dalam era globalisasi ekonomi. Namun, banyak UMKM di Kedah menghadapi tantangan dalam memahami dan menerapkan Muamalah Maliyah dengan benar, terutama dalam menghadapi dinamika ekonomi global yang berubah dengan cepat. Kegiatan pengabdian masyarakat menjadi solusi yang efektif untuk meningkatkan pemahaman dan implementasi prinsip-prinsip Muamalah Maliyah di antara UMKM.Kegiatan pengabdian kepada masyarakat telah dilaksanakan dengan tujuan meningkatkan pemahaman dan implementasi tata kelola Muamalah Maliyah di kalangan Usaha Mikro, Kecil, dan Menengah (UMKM) di Kedah, Malaysia. Kegiatan ini melibatkan kerjasama dengan Universiti Utara Malaysia (UUM) Kedah dan meliputi serangkaian pelatihan tentang etika bisnis Islam, Muamalah, konsep tata kelola, prinsip-prinsip tata kelola, dan implementasi dalam proses bisnis. Hasil pelaksanaan kegiatan ini mencakup peningkatan pemahaman UMKM tentang Muamalah Maliyah, penerapan prinsip-prinsip syariah dalam operasional bisnis, perbaikan tata kelola bisnis, peningkatan reputasi, dan akses ke pasar baru. Dampaknya mencakup manfaat yang dirasakan oleh masyarakat, seperti peningkatan kualitas produk dan layanan berbasis syariah, serta kontribusi pada pertumbuhan ekonomi lokal. Melalui evaluasi, kami telah mengidentifikasi area perbaikan untuk kegiatan di masa depan, termasuk perluasan cakupan pelatihan, perbaikan metode, dan dukungan tambahan bagi mitra UMKM. Keseluruhan kegiatan ini telah memberikan manfaat positif bagi UMKM dan masyarakat, serta mendukung pertumbuhan ekonomi yang berkelanjutan berlandaskan prinsip-prinsip syariah.
Ketika Gender Diversity Memperkuat Manajemen Risiko dalam Menekan Fraudulent Financial Statement Diva Fabiola; Dian Saputra
Jurnal Ekonomi Manajemen Sistem Informasi Vol. 7 No. 4 (2026): Jurnal Ekonomi Manajemen Sistem Informasi (Maret - April 2026)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jemsi.v7i4.7621

Abstract

Penelitian ini bertujuan untuk menguiji dan menganalisis pengaruh risk management activity dan risk management committee terhadap fraudulent financial statement dengan gender diversity sebagai variabel moderasi pada perusahaan sektor infrastruktur yang terdaftar di Bursa Efek Indonesia. Populasi pada penelitian ini sebanyak 69 perusahaan sektor infrastruktur yang terdaftar di Bursa Efek Indonesia. Sampel penelitian dipilih menggunakan rumus slovin sehingga diperoleh 59 perusahaan yang memenuhi kriteria penelitian selama rentang waktu 2023-2024. Analisis data menggunakan teknik analisis regreisi moderasi. Hasil penelitian ini menunjukkan bahwa risk management activity tidak berpengaruh terhadap fraudulent financial statement, sedangkan risk management committee berpengaruh terhadap fraudulent financial statement. Secara parsial risk management activity tidak berpengaruh terhadap fraudulent financial statement, sedangkan risk management committee berpengaruh terhadap fraudulent financial statement. Kemudian penelitian ini juga menunjukkan bahwa gender diversity tidak mampu memperkuat pengaruh risk management activity terhadap fraudulent financial statement. Sedangkan, gender diversity mampu memperkuat pengaruh risk management committee terhadap fraudulent financial statement.
DETERMINASI KINERJA BERKELANJUTAN: BUKTI EMPIRIS PADA PERUSAHAAN ENERGI TERDAFTAR DI BURSA EFEK INDONESIA Afifatuz Zakiyah; Dian Saputra
Bilancia : Jurnal Ilmiah Akuntansi Vol. 10 No. 1 (2026): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v10i1.5755

Abstract

This study aims to examine and analyze the influence of ownership concentration, green investment, and corporate social responsibility investment on sustainable performance in energy companies listed on the Indonesia Stock Exchange. The population of this study was 90 energy companies listed on the Indonesia Stock Exchange for the 2023-2024 period. The sample was selected using purposive sampling, resulting in 59 companies meeting the research criteria. Data analysis used panel data regression analysis. The results indicate that green investment and corporate social responsibility investment significantly influence sustainable performance, while ownership concentration does not. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh concentration ownership, green investment dan corporate social responsibility investment terhadap sustainable performance pada perusahaan energi yang terdaftar di Bursa Efek Indonesia. Populasi pada penelitian ini sebanyak 90 perusahaan energi yang terdaftar di Bursa Efek Indonesia periode 2023-2024. Sampel penelitian dipilih menggunakan teknik purposive sampling sehingga diperoleh 59 perusahaan yang memenuhi kriteria penelitian. Analisis data menggunakan teknik analisis regresi data panel. Hasil pengujian menunjukkan bahwa secara signifikan variabel green investment dan corporate social responsibility investment berpengaruh terhadap sustainable performance, sedangkan variabel concentration ownership tidak berpengaruh terhadap sustainable performance.  
Co-Authors A, Yuliana Abdul Rahman, Firdaus Abrar Abrar Abrar Abrar Afifatuz Zakiyah AIDA SAPITRI, SISKA Akib, Muhaiminah Alfurkaniati Alsukri, Alsukri Ananda Rinaldy, Reza Ananda, Yovan Allif Andika Eka Putra Arifin, Zidan Dwinanda ariyanto, sanusi Aryani, Retta Badriyah Badriyah, Badriyah Burhanuddin Diah Ajeng Pratiwi, Diah Ajeng Dian Ramadhani Dianto, Iyoyo Diva Fabiola Dwi ramadhan, Sandicha Ferdinand I.P Sinaga Fitriwati, Lara Gusman Nawanir Hamsal, Hamsal Handayani, Trimita Gusti Hardiyanti, Rinda Hartanti, Rezkiah Hasanudin Hasanudin Herliana Wahyuningsih Irianti, Risda Khofifah Kultsum Salamah Lintang Agya Nawas, Abrar Nuladani, Galuh Setri Ohorella, Hayat Marwan Oktaviani, Rona Naula Pangestu, Galih Agestri pangestu, Galih gestri Rachma, Rachma Rahim, Nurul Abdul Rahmalan, Fajrio Dwi Rahman, Firdaus Abdul RAHMAT SETIAWAN Raja Ade Fitrasari Mochtar Raja Yusnita Ranti Novera Rinaldy, Reza Ananda Rizal Akib Rosyetti Sadewo, Dian Seftyana Bella Fercy Selly Setyawati, Eka Sinaga, Ferdinand IP Sri Rejeki Sundari, Eva Uluelang, Kris Veronika Anggia Putri Wael, Ahmad Wahyuningsih, Eny Yovan Allif Ananda Zulhelmy