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All Journal Jurnal Akuntansi Indonesia Krisna: Kumpulan Riset Akuntansi PERMANA The Indonesian Accounting Review Journal of Accounting and Investment Jurnal ASET (Akuntansi Riset) IJEBD (International Journal Of Entrepreneurship And Business Development) Owner : Riset dan Jurnal Akuntansi JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG EAJ (ECONOMICS AND ACCOUNTING JOURNAL) International Journal of Economics Development Research (IJEDR) Ilomata International Journal of Tax and Accounting Jurnal Riset Akuntansi Kontemporer Jurnal Akademi Akuntansi (JAA) Jurnal Akuntansi Abdimas Langkanae Indonesian Journal of Islamic Economics and Finance Majapahit Journal of Islamic Finance dan Management Majapahit Journal of Islamic Finance dan Management Jurnal Pintar Pengabdian dan Pemberdayaan Masyarakat
Wiwit Apit Sulistyowati
Universitas Swadaya Gunung Jati
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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How Big Five Personality Shapes Fraud Detection Through Audit Technology Adoption Dewi Sarifah Tullah; Wiwit Apit Sulistyowati; Elis Mediawati; Yohani; Jan Febrian
Jurnal Akuntansi Vol. 30 No. 2 (2026): May-August 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v30i2.3814

Abstract

This study analyzes how technology audit mediates the Big Five personality traits and condition detection in auditors at the Indonesian State Audit Board. Using technology audit, openness, conscientiousness, extroversion, destructiveness, and emotional stability indirectly influence condition detection, according to Attribution Theory. Partial Least Squares Structural Equation Modeling (PLS) was used to assess questionnaires from auditors at the central and representative BPK RI in Indonesia. The results indicate that technology audit significantly mediates the relationship between openness, conscientiousness, and agreeableness with condition detection, while the mediating effects for extroversion and emotional stability are insignificant. These findings indicate that task-oriented and cooperative personalities are more conducive to the implementation of technology audit and the effectiveness of condition detection in government environmental audits.
The Effect of Working Capital Turnover and Leverage on Profitability, with Company Size as a Mediating Variable Durotun Nafisa; Wiwit Apit Sulistyowati
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

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Abstract

This study aims to analyze the effect of Working Capital Turnover and Leverage on Profitability with Firm Size as a mediating variable in manufacturing companies within the non-cyclical consumer goods subsector listed on the Indonesia Stock Exchange (IDX). The study population consisted of 132 companies, and the data were analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method. The findings reveal that Working Capital Turnover has a significant negative effect on Profitability but does not significantly affect Firm Size. Leverage has a significant positive effect on Firm Size but does not have a significant direct effect on Profitability. In addition, Firm Size has a significant negative effect on Profitability, indicating that an increase in company assets does not necessarily result in a proportional increase in profit generation. The mediation analysis shows that Firm Size does not mediate the relationship between Working Capital Turnover and Profitability, whereas it significantly and negatively mediates the relationship between Leverage and Profitability. These results suggest that leverage can encourage firm growth through increased assets; however, such growth may reduce profitability. Overall, the study confirms that the relationship between financial structure and profitability is not always direct and can be influenced by indirect mechanisms through Firm Size. Therefore, companies should focus on effective working capital management and optimal leverage utilization to ensure that business growth is accompanied by improved profitability. Furthermore, this study contributes to the corporate finance literature by highlighting the importance of mediating variables in explaining the relationship between financial factors and firm performance.
The Effect of Working Capital Turnover and Leverage on Profitability, with Company Size as a Mediating Variable Durotun Nafisa; Wiwit Apit Sulistyowati
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

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

Abstract

This study aims to analyze the effect of Working Capital Turnover and Leverage on Profitability with Firm Size as a mediating variable in manufacturing companies within the non-cyclical consumer goods subsector listed on the Indonesia Stock Exchange (IDX). The study population consisted of 132 companies, and the data were analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method. The findings reveal that Working Capital Turnover has a significant negative effect on Profitability but does not significantly affect Firm Size. Leverage has a significant positive effect on Firm Size but does not have a significant direct effect on Profitability. In addition, Firm Size has a significant negative effect on Profitability, indicating that an increase in company assets does not necessarily result in a proportional increase in profit generation. The mediation analysis shows that Firm Size does not mediate the relationship between Working Capital Turnover and Profitability, whereas it significantly and negatively mediates the relationship between Leverage and Profitability. These results suggest that leverage can encourage firm growth through increased assets; however, such growth may reduce profitability. Overall, the study confirms that the relationship between financial structure and profitability is not always direct and can be influenced by indirect mechanisms through Firm Size. Therefore, companies should focus on effective working capital management and optimal leverage utilization to ensure that business growth is accompanied by improved profitability. Furthermore, this study contributes to the corporate finance literature by highlighting the importance of mediating variables in explaining the relationship between financial factors and firm performance.
Co-Authors Acep Komara Agung Yulianto Agung Yulianto Akhmad Rif'at Bilkis, Cahaya Dena Nian Sentika Dewi Indriasih Dewi Sarifah Tullah Donny Maha Putra Durotun Nafisa Elih Siti Khoerunnisa Elis Mediawati Fachrezi, Farraz Nabila Fahrunnisa, Fahrunnisa Fergi Ferdiansyah Fika Trya Ramadhani Ida Rosnidah Jan Febrian Martini Martini Maulidia, Sabrina Ayuni Meithy Yusica Muhammad Isya Ramadhan Noto, Much. Subali Nurul Ikhsan Karimah Nurwidayani, Nurwidayani Rahman, Bagus Arif Rif'at, Akhmad Salta Siregar, Ira Sovia Sucipto, Nurhadi Sukma Ayu Fardha Jihin Triana, Nenik Triya Dede Lusianah Veni, Agata Valentina Yohani