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All Journal Jurnal Ilmiah Mahasiswa FEB JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma Jurnal EMT KITA Buletin Ilmiah Nagari Membangun Referensi : Jurnal Ilmu Manajemen dan Akuntansi Arthavidya Jurnal Ilmiah Ekonomi PEDULI: Jurnal Imiah Pengabdian Pada Masyarakat JIMEK : Jurnal Ilmiah Mahasiswa Ekonomi Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Sosial dan Teknologi eMBeJi : Manajemen dan Bisnis Jurnal Jurnal Akuntansi AKUNESA International Journal of Accounting & Finance in Asia Pasific Riset Akuntansi dan Keuangan Indonesia Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) Jurnal Ekonomi, Manajemen, Akuntansi
Rizka Fitriasari
Universitas Brawijaya
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Veterinary Other

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The Role of Work Experience in Moderating Independence and Competence on Internal Audit Effectiveness Fitriasari, Rizka; Firmansyah, Muhammad Aidhil
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 4: Mei 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i4.16948

Abstract

This study examines the effect of auditor independence and competence on internal audit effectiveness, with work experience as a moderating variable, in the context of public sector auditing in Indonesia. Strengthening internal audit effectiveness is essential to ensure good governance and accountability in government institutions. This study aims to analyze the influence of auditor independence and competence on internal audit effectiveness and to test the moderating role of work experience. An explanatory quantitative approach was employed, using questionnaire data from 156 internal auditors of the Financial and Development Supervisory Agency (BPKP) across Indonesia, analyzed with Moderated Regression Analysis (MRA). The results show that auditor independence and competence have a significant positive effect on internal audit effectiveness. However, work experience does not significantly moderate the relationship between independence and internal audit effectiveness, nor between competence and internal audit effectiveness. These findings indicate that improving internal audit effectiveness is primarily driven by strengthening auditor independence and competence, while work experience does not play a significant moderating role.
Pengaruh Tata Kelola Perusahaan yang Baik terhadap Kinerja Keuangan dengan Pengungkapan Laporan Berkelanjutan sebagai Variabel Moderasi Hakim, Rizal Ziddan; Fitriasari, Rizka
Jurnal EMT KITA Vol 10 No 4 (2026): OCTOBER 2026
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v10i4.7165

Abstract

This quantitative study aims to analyze the influence of corporate governance on the financial performance of energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period, with sustainability report disclosure as a moderating variable. Corporate governance in this study is represented by managerial ownership, institutional ownership, and audit committee size. Secondary data were analyzed using multiple linear regression and moderated regression analysis to examine the moderating role of sustainability report disclosure in the relationship between corporate governance and financial performance. The results indicate that institutional ownership has a significant influence on financial performance, while managerial ownership and audit committee size do not show a significant effect. Furthermore, sustainability report disclosure significantly moderates the relationship between institutional ownership and financial performance, but does not moderate the influence of managerial ownership and audit committee size.
The Impact of Sustainability Corporate Governance on Corporate Environmental Disclosure Rizka Fitriasari
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 6, No 1 (2023): February 2023
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v6i1.2176

Abstract

The goal of this research is to assess the influence of Chief Sustainability Officers (CSOs) and Environmental Committees (ECs) on Corporate Environmental Disclosure (CED) in firms in Mineral and Coal Industry sector. This study, using purposive sampling, involved 75 sample companies of the said companies listed on the Indonesia Stock Exchange between 2015 and 2019. Based on the analysis, it was found that Chief Sustainability Officers (CSOs) and Environmental Committees (ECs) have no significant influence on Corporate Environmental Disclosure (CED). This research implies that companies can consider Corporate Environmental Disclosure necessary to show stakeholders their awareness of broader interests and accountability through behaving socially responsibly. This research’s samples were limited to corporations engaged in the Mineral and Coal Industry and registered in the Indonesia Stock Exchange. This empirical focused on the influence of Chief Sustainability Officers (CSOs) and Environmental Committees (ECs) on Corporate Environmental Disclosure (CED) in sustainability reports which are still rare among Indonesian business entities, especially those operating in Mineral and Coal Industry, using the control variables of Firm size, Leverage, and ROA.
Ethical Analysis Of Pat Hypotheses Through Maqasid Shariah Principles Savitri, Dwi Anugrah; Rizka Fitriasari
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 3 No. 2 (2025): TIARA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2025.3.2.201

Abstract

The ethical orientation of Positive Accounting Theory (PAT) has come under increasing scrutiny, especially in contexts where moral and spiritual principles, such as those in Islamic finance, are central. Although PAT is widely recognised for its ability to explain and predict managerial behaviour, its ethical compatibility with Islamic values, particularly the Maqasid Shariah framework, remains underexplored. This study critically examines the moral dimensions of PAT’s three core hypotheses, the Bonus Plan Hypothesis, Debt Covenant Hypothesis, and Political Cost Hypothesis through the lens of Maqasid Shariah, which emphasises justice, accountability, and public welfare. Employing a qualitative approach with a systematic literature review (SLR) method, this research synthesises selected academic literature, Shariah accounting standards, and Islamic legal-philosophical texts. Thematic analysis shows that although PAT-aligned behaviours may conform to Generally Accepted Accounting Principles (GAAP), they often contradict Shariah objectives such as the protection of religion (hifz al-din), wealth (hifz al-mal), and intellect (hifz al-‘aql), by encouraging opportunism, earnings manipulation, and short-termism. The findings underscore the need to embed Shariah-based ethical values in accounting practices to ensure morally responsible behaviour. This study offers an interdisciplinary contribution by integrating conventional accounting theory with Islamic ethical thought, laying the groundwork for Shariah-compliant accounting models.
Co-Authors Achmad Erwinsyah Setyono Adhitya Eka Putra Adri Putra Nugraha Afaza, Andi Muhammad Fardan Adhe Anggraeni, Nadya Windy Arif, Moh. Erfan Astuti, Vina Sri Aulia Fuad Rahman Firdaius, Rizalnur Firmansyah, Muhammad Aidhil Hakim, Rizal Ziddan Karis, Reyhan Achmad Kurniawan, Egananda Latief, Michael Andhika Lela Tri Ratnasari Meidysurya, Kristya Moch. Nurhidayat Mychelia Champaca Noermijati, Noermijati Noorlailie Soewarno Nurul Qamaril Ramadhani Putra, Adhitya Eka Rahmasari, Siti Ramadhani, Nurul Qamaril Ratnasari, Lela Tri Reyhan Achmad Karis Rizalnur Firdaus Rizqi, Dimas Daniar Salma Lathifah Salsabila Salsabila, Salma Lathifah Savitri, Dwi Anugrah Setyono, Achmad Erwinsyah Widodo, Deny Edy Yenny Kornitasari, Yenny