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All Journal Jurnal Reviu Akuntansi dan Keuangan JURNAL ECONOMIA EL-MUHASABA Ekuitas: Jurnal Pendidikan Ekonomi Journal of Economics, Business, & Accountancy Ventura Jurnal Ilmiah Mahasiswa FEB JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma TEMA (Jurnal Tera Ilmu Akuntansi) The International Journal of Accounting and Business Society Journal of Accounting and Investment EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis JABE (Journal of Accounting and Business Education) Jurnal Akuntansi dan Pajak Jurnal Kajian Akuntansi IJBE (Integrated Journal of Business and Economics) Jurnal Akuntansi Aktual Journal of Economic, Bussines and Accounting (COSTING) Jurnal Ekonomi & Keuangan Islam Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Assets: Jurnal Akuntansi dan Pendidikan International Journal of Supply Chain Management EKUITAS (Jurnal Ekonomi dan Keuangan) Akuntansi : Jurnal Akuntansi Integratif International Journal of Religious and Cultural Studies The Indonesian Journal of Accounting Research Reviu Akuntansi dan Bisnis Indonesia Jurnal Ilmiah Akuntansi Peradaban Jurnal Pengabdian kepada Masyarakat Nusantara Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam AJAR (Asian Journal of Accounting Research) (e-Journal) Akuntansi Bisnis & Manajemen (ABM) Jurnal Akuntansi dan Keuangan Indonesia Inkubis: Jurnal Ekonomi dan Bisnis Journal of Artificial Intelligence and Digital Business Jurnal Multidisiplin West Science Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) Ekuitas Jurnal Pnedidikan Ekonomi Jurnal Ilmiah Administrasi Publik
Gugus Irianto
Fakultas Ekonomi Dan Bisnis Universitas Brawijaya
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Social Sciences Transportation Other

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Pengaruh Umur Perusahaan, Ukuran Perusahaan, dan Profitabilitas Terhadap Pengungkapan Corporate Social Responsibility (CSR) Safitri, Nia Nur; Irianto, Gugus
Jurnal Multidisiplin West Science Vol 3 No 09 (2024): Jurnal Multidisiplin West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jmws.v3i09.1504

Abstract

Penelitian ini dilakukan dengan tujuan untuk memperoleh bukti empiris mengenai pengaruh umur perusahaan, ukuran perusahaan, dan profitabilitas terhadap pengungkapan corporate social responsibility (CSR) berstandar Global Reporting Initiative (GRI) pada perusahaan sektor kesehatan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2022. Jenis data penelitian yang digunakan adalah data sekunder yaitu berupa laporan keuangan, laporan tahunan dan laporan keberlanjutan yang diperoleh melalui website BEI dan website resmi masing-masing perusahaan. Sampel yang digunakan dalam penelitian ini adalah perusahaan sektor kesehatan yang ditentukan melalui purposive sampling. Analisis yang digunakan dalam menguji pengaruh antar variabel penelitian menggunakan uji asumsi klasik dan pengujian hipotesis menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa umur perusahaan tidak berpengaruh terhadap pengungkapan corporate social responsibility. Ukuran perusahaan dan profitabilitas berpengaruh positif terhadap pengungkapan corporate social responsibility.
Peran Keadilan dan Kepercayaan terhadap Kepatuhan Wajib Pajak Usaha Mikro Kecil Menengah Fajriana, Nadia; Irianto, Gugus; Andayani, Wuryan
Jurnal Kajian Akuntansi Vol 4 No 2 (2020): DESEMBER 2020
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v4i2.4039

Abstract

AbstractThis study aims to analyze the correlation between procedural justice, distributive justice, and cognitive-based trust and voluntary compliance by Micro, Small and Medium Enterprises (MSMEs) taxpayers. This study also examnines the role of cognitive-based trust as a moderating variable in the relationship between procedural justice and distributive justice and its impact on voluntary compliance by MSMEs taxpayers. The model for this study was developed from The Psychology of Justice Theory and the Slippery Slope Framework. The population of this study is the MSMEs taxpayers in Malang, Indonesia. The sample in this study were 64 MSMEs taxpayer respondents who completed a questionnaire distributed through the Google Forms platform. The data  from questionnaires was processed using the SmartPLS 3.0 statistical tool. The results of the study show that procedural justice, distributive justice, and cognitive-based trust can increase voluntary taxpayer compliance while cognitive-based trust is unable to moderate the relationship between procedural justice and distributive justice on voluntary taxpayer compliance.Keywords: Distributive justice; Procedural justice; Tax compliance; Trust; MSMEs. Abstrak Kajian ini ini memiliki tujuan untuk menganalisis peran dari hubungan keadilan prosedural, keadilan distributif, dan kepercayaan berdasarkan kognitif terhadap kepatuhan sukarela pada wajib pajak Usaha Mikro Kecil Menengah (UMKM). Kajian ini juga menjelaskan peran kepercayaan berdasarkan kognitif sebagai variabel moderator hubungan antara keadilan prosedural dan keadilan distributif terhadap kepatuhan sukarela wajib pajak UMKM. Model dari kajian ini dikembangkan dari The Psychology of Justice Theory dan kerangka kerja Slippery Slope. Populasi dari kajian ini adalah wajib pajak UMKM yang terletak di Kota Malang, Indonesia. Sampel pada kajian ini sejumlah 64 responden wajib pajak UMKM. Kajian ini menggunakan kuesioner yang disebarkan melalui Platform Formulir Google. Data yang telah diperoleh dari penyebaran kuesioner diolah menggunakan alat statistik SmartPLS 3.0. Hasil kajian menunjukkan bahwa keadilan prosedural, keadilan distributif, dan kepercayaan berdasarkan kognitif dapat meningkatkan kepatuhan wajib pajak secara sukarela. Kepercayaan berdasarkan kognitif tidak mampu memoderasi hubungan keadilan prosedural dan keadilan distributif terhadap kepatuhan wajib pajak secara sukarela.Kata Kunci: Keadilan distributive; Keadilan procedural; Kepatuhan pajak; Kepercayaan; UMKM.
SELF-EFFICACY AND CONTROLLABILITY AS WHISTLEBLOWING INTENTION PREDICTORS OF FINANCIAL MANAGERS IN EDUCATIONAL INSTITUTIONS Natawibawa, I Wayan Yeremia; Irianto, Gugus; Roekhudin, Roekhudin
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2018: JTAKEN Vol. 4 No. 2 December 2018
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v4i2.213

Abstract

Whistleblowing policy is considered as an effective technique in an investigation audit that is useful for the organization to avoid losses due to fraud. However, employees who intend to report fraud encounter ethical dilemma. Whistleblowing is a behavior that respects honesty, but is also a behavior that can possibly compromise organizational loyalty. The objective of this research is to analyze factors influencing whistleblowing intention of financial managers in school organization by understanding the action based on decomposed theory of planned behavior (DTPB). Data were collected through questionnaires that were distributed to financial managers of school organizations, particularly principals, vice-principals, administration heads, treasurers, and financial administration employees of public senior high schools, vocational high schools, and Islamic high schools in Malang City. Research population comprised of 214 persons. Response rate was 89.72%, or there were 192 questionnaires that were duly completed. The analysis method employed was multiple regression. Two independent variables were observed in this research, namely self-efficacy and controllability, while only one dependent variable was examined, namely whistleblowing intention. Result of the research shows that self-efficacy and controllability have positive effect on whistleblowing intention, entailing that whistleblowing intention of employees will increase when they possess selfconfidence and strong intention to conduct whistleblowing.
Evaluasi Pengawasan Peredaran Rokok Ilegal oleh Seksi Penindakan dan Penyidikan KPPBC Malang.: Indonesia Salsabila, Nadiyah Putri; Irianto, Gugus
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.3970

Abstract

The circulation of illegal cigarettes remains a serious problem that harms state revenue, creates unfair business competition, and weakens excise law enforcement. This study aims to evaluate the effectiveness of monitoring illegal cigarette circulation conducted by the Enforcement and Investigation Division of the Malang Customs and Excise Office based on the Director General of Customs and Excise Regulation Number PER-8/BC/2024 concerning Intelligence and Monitoring Procedures. A descriptive qualitative approach was employed through field observations, interviews with intelligence and enforcement officers, and analysis of institutional documentation. Results indicate that the monitoring system has been implemented systematically through six stages: intelligence planning, data collection, assessment, analysis, information distribution, and continuous evaluation and updating of data. Operational strategies include patrol activities, market operations, whistleblower utilization, e-monitoring systems, and the “Gempur Rokok Ilegal” campaign. Notable achievement was recorded during January–July 2025, with the seizure of approximately 3.2 million illegal cigarette sticks, preventing potential state revenue losses exceeding Rp1 billion. However, supervision still encounters several obstacles, including limited human resources, insufficient surveillance technology, extensive territorial coverage, incomplete inter-agency coordination, and low public law awareness. To address these challenges, KPPBC Malang has strengthened cross-sector collaboration, adopted intelligence-based monitoring supported by data analytics, intensified community education programs, and optimized Tobacco Excise Revenue Sharing Funds (DBHCHT) to enhance operational capacity. Overall, the monitoring efforts are considered effective but require continuous improvement and technological integration to achieve sustained and comprehensive control of illegal cigarette distribution.
Government Influence on Auditors’ Assessment of Risk of Material Misstatement: A Qualitative Inquiry from Regulatory and Institutional Perspectives Triyanto, Triyanto; Abdullah, Azizah; Irianto, Gugus; Yulianto, Krist Setyo
Reviu Akuntansi dan Bisnis Indonesia Vol. 9 No. 3 (2025): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v9i3.30635

Abstract

Background: Determining risk of material misstatement (RMM) is a key element in audit quality, but it is still influenced by regulatory factors, auditor competence, and professional culture that are not yet fully optimal in Indonesia.Objective: This study aims to analyse government regulatory factors, individual auditor factors, and cultural factors that influence auditors in determining RMM.Research Method: This study uses an interpretive qualitative approach through in-depth interviews with auditors from PwC, EY, Deloitte, KMPG, DBSD & A and audit regulators (IAPI and OJK).Research Findings: The results show that regulations, auditor competence, and audit culture collectively shape RMM assessments, but are still constrained by inconsistent application of standards, limited competence, and a weak culture of critical thinking.Originality/Novelty of Research: This study offers a holistic perspective by integrating the views of audit practitioners and regulators in understanding the determination of SMR, which is rarely discussed simultaneously in the Indonesian context.
Analisis Pelaksanaan Tindak Lanjut Rekomendasi BPK dari Perspektif Teori Edwards III (Kasus pada Kabupaten X di NTT) Blegur, Ronal; Irianto, Gugus; Rosidi, Rosidi
Jurnal Ilmiah Administrasi Publik Vol. 3 No. 1 (2017): Jurnal Ilmiah Administrasi Publik (JIAP)
Publisher : Badan Penerbitan Jurnal (BPJ) FIA-UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jiap.2017.003.01.8

Abstract

The aim of this research is to analyze the implementation of following up BPK recommendation on the finding of examinations results which still have occurred repeatedly from the Edwards III perspective. Qualitative descriptive approach is chosen to obtain the depth of information. The results showed that the implementation of follow-up is not optimal because the communication has not run well, the resources including staff, information, authority and facilities are not yet adequately available, not all implementers have good attitudes in the implementation of follow-up indicated by low commitment. Besides that, the OPD does not have SOP for budget execution, BKAD as SKPKD and Regional Inspectorate as APIP does not have SOP implementation of follow-up of BPK recommendation which involving OPD.The result of the research shows that Alor regency government organization structure which has been well regulated according to Local Regulation number 8 year 2016 is expected to be a supporting factor in the implementation of government activities such as follow-up of BPK's recommendation.
Theory of Reasoned Action sebagai Prediktor Whistleblowing Intention Pengelola Keuangan di Institusi Pendidikan Natawibawa, I Wayan Yeremia; Irianto, Gugus; Roekhudin, Roekhudin
Jurnal Ilmiah Administrasi Publik Vol. 4 No. 4 (2018): Jurnal Ilmiah Administrasi Publik (JIAP)
Publisher : Badan Penerbitan Jurnal (BPJ) FIA-UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jiap.2018.004.04.5

Abstract

This research was aimed to analyze the perception of financial keepers in school organization on whistleblowing intention and to understand this relationship through Theory of Reasoned Action (TRA). Population of research was 214 persons comprising of 24 principals, 97 vice-principals, 22 school administration heads, 32 treasurers, and 39 financial administration staffs in Public Senior/ Vocational/ Moslem High Schools in Malang City. Census sampling technique was used. Data were collected with questionnaire. There are 192 questionnaires were returned and were completely filled. Multiple regression analysis instrument was used in this research. Result of research indicated that attitude toward whistleblowing and subjective norm are positively affect whistleblowing intention.
ANALISIS FENOMENA EXPECTATION GAP DAN TANGGUNG JAWAB HUKUM AUDITOR (Studi Pada KAP ”MH & N” di Jakarta) Yuliati, Andi Mirdah, Gugus Irianto,
IQTISHADIA Vol 8, No 2 (2015): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v8i2.962

Abstract

Tulisan ini menggunakan pendekatan kualitatif untuk mendapatkan pemahaman yang mendalam tentang gambaran dan sikap akuntan publik dan staf profesional mereka dengan fenomena kesenjangan harapan yang terjadi antara akuntan publik dan pengguna laporan keuangan. Pendekatan yang dipergunakan dalam penelitian ini adalah pendekatan positivistik untuk memahami bagaimana persepsi auditor dan pengguna laporan keuangan dengan isu kesenjangan harapan. Dengan menggunakan teori interaksionisme simbolik, diperoleh hasil bahwa ada kekeliruan-kekeliruan yang terjadi antara terutama tentang sikap terhadap hasil laporan keuangan. Klien menganggap akuntan publik dapat mengesahkan laporan keuangan tanpa proses audit. Kekeliruan lain adalah pemegang saham yang tidak memahami laporan audit.       Keyword: Expectacy Gap, interaksionisme simbolik, kewajiban hukum ANALYSIS OF EXPECTATION GAP AND AUDITOR’S LEGAL LIABILITY (Case Study of KAP ”MH & N” in Jakarta)AbstractThis article applies qualitative approach to portray public accountant and the professional staff’s attitude towards expectation gap between the accountant and the users of auditing reports. This article uses positivistic paradigm to understand how auditors’ perspective and the client and expectation gap is. Using interactionism symbolic theory this article shows that there some misunderstanding between auditors and clients about the attitude towards the report. The clients assume that accountant may legalize financial report without doing the process of auditing. Furthermore, some creditors has little information about the result of auditing process.       Keyword :  Expectation Gap,  Simbolic Interacsionism, Audiors’ Legal Liability
Analysis Of The Fraud Triangle Elements As Determinants Of Financial Shenanigans Risk Potential In Companies Listed In The Non-Banking Lq45 Index For The 2019-2021 Period Wulandari, Sarah Ayu; Irianto, Gugus
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 2 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2025.4.2.302

Abstract

Financial shenanigans refer to deceptive acts by a company to make the company’s financial condition and performance appear good, stable, and interesting to users. As such, this research aims to quantitatively determine the empirical evidence of the effect of the fraud triangle elements on the financial shenanigans' risk. The population includes non-banking companies listed on the stock index of LQ45, from which 75 samples are selected through purposive sampling and analyzed by multiple linear regression utilizing SPSS ver.26. The results of the research exhibit that the financial need has a positive effect on financial shenanigans risk potential. In contrast, the effective monitoring and the change of external auditor do not affect financial shenanigans risk potential.
The Influence Of Esg Disclosure On Firm Value With Firm Growth As A Moderator Dini Kartikasari; Gugus Irianto
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 3 No. 4 (2025): TIARA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2025.3.4.221

Abstract

Increasing investor demands for transparency have made ESG disclosure a strategic element that can maximize firm value. This study aims to assess the influence of ESG disclosure on firm value with firm growth as a moderator. From a population of manufacturing companies listed on the Indonesia Stock Exchange during the 2021-2023 period, 84 were selected as the sample via a purposive sampling technique. The dependent variable of company value is measured using Tobin's Q, the independent variable of ESG is measured through standard GRI content analysis (scale of 0-3), and the moderating variable of company growth is measured using sales growth. The acquired data were analyzed using the Moderated Regression Analysis (MRA). This study finds that ESG disclosure does not significantly influence firm value, indicating that the market tends to perceive that the ESG implementation and disclosure costs are beyond the produced benefits and that the current disclosure quality is not relevant. Further, this study identifies that firm growth significantly moderates the influence of ESG disclosure on firm value. In fast-growing companies, ESG disclosure is related to an increase in firm value. This finding demonstrates that investors see ESG transparency as a positive signal from responsible and long-term-oriented management, particularly in companies with sound growth prospects.
Co-Authors . Rosidi . Rosidi Abdarahman M. Kalifa Abdullah, Azizah Achdiar Redy Setiawan Achdiar Redy Setiawan Adiningsih, Fadilla Agustina Christina Patty Agustina Christina Patty Aji Dedi Mulawarman Akhmad Riduwan Ali Djamhuri Alifa Yulinar Priyanti Alimuddin Alimuddin Amrizal Imawan Amrullah, M. Mukhlis Andi Mirdah Anjang Pranata Anna Yulifah Annisa Fitriana Ardy Fariyansyah Ari Kamayanti Astri Dyastiarini Aviani Widyastuti Bambang Subroto Blegur, Ronal Briando, Bobby Chaeranti Muldayani Dewi Chyntia Wibowo DEDI MULAWARMAN Dewi Syahrina Dian Purnamasari Didied P. Affandy Dini Kartikasari Dion Yanuarmawan Dona Sherli Rosebelina Endah Suwarni Fadilla Adiningsih Fahmi Ridho Faizah, Uswatun Fajriana, Nadia Febiani, Ismi Fransiska Iing Mariandini Grahita Chandrarin GRAHITA CHANDRARIN Hafit, Muhamad I Dewa Made Satya Prawira I Wayan Yeremia Natawibawa Ismi Febiani Iwan Triyuwono Jaya, Aditya Perdana Ardine Karim, Azmi Khairul Shaleh Khalistia Andina Paripurna Krist Setyo Yulianto Kristin Rosalina Laksono Trisnantoro Lalu Roby Rajafi Lilik Purwanti Lolang, Vito Sahaya Immanuel M Achsin M. Achsin Made Sudarma Melinda Ibrahim Melinda Ibrahim Meryana Rizky Ananda Mirna Amirya Mohamad Khoiru Rusydi Mohamed, Nafsiah Mohammad Achsin Mohammad Achsin Mudinillah, Adam Mudrifah, Mudrifah Muhamad Ali Embi Muhammad Fuad Muhammad Hafiyyan N Qohar Muhammad Nauval Muhammad Reza Ar Rizky Madjid Muhammad Rusydi H. Nabiilah, Amanda Salmaa Nadia Fahima Nadia Fajriana Nasution, Nursanita Natawibawa, I Wayan Yeremia Natawibawa, I Wayan Yeremia Natawibawa, I Wayan Yeremia Nauval, Muhammad Nia Nur Safitri Noval Adib Nurhayati Nurkholis Hamidi Nurlita Novianti Nurshadrina, Qonita Amalia Nurul Farida Paripurna, Khalistia Andina Parno Suwito, Triyanto Permatasari, Henita Purwanto, Danu Putra Putri, Rasheila Azizah Putriaji, Hasya Salsabila Putu Prima Wulandari Qohar, Muhammad Hafiyyan N Qurrota A’yuni Qurrota A’yuni Rahmalia Nursani Rakhmatullah, Hans Wakhida Rama Andika Thio Rahman Renzy Permata Sari Ridho, Fahmi Rifki Fata Ladid Rima Novi Kartikasari Rima Novi Kartikasari Rima Novi Kartikasari Roekhudin, Roekhudin Rosidi Rosidi - Rosidi . Rosidi Rosidi Ruri Octari Dinata Safitri, Nia Nur salmah, st Salsabila, Jihan Zahroh Salsabila, Nadiyah Putri Sari, Renzy Permata Satya Prawira, I Dewa Made Septarina Prita Dania Sofianti Silviana Putriandini Silviana Putriandini Siti Amerieska syah, Rudhian Theresia Mentari Tia Hesti Utami Tia Hesti Utami, Tia Hesti Unti Ludigdo Unti Ludigdo Unti Ludigdo Unti Ludigdo Unti, Ludigdo Wulandari, Anis Wulandari, Sarah Ayu Wuryan Andayani Yeney Widha Prihatiningtias Yeney Widya Prihatiningtias Yeney Widya Prihatiningtyas Yesika Yanuarisa Yesika Yanuarisa Yohan Bakhtiar Yudea Yudha Rubi Riyanti Yuki Firmanto Yuliati Yuliati Zaki Baridwan