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All Journal EkoBis ( Ekonomi & Bisnis ) Nominal: Barometer Riset Akuntansi dan Manajemen MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN Diponegoro Journal of Accounting AKSES: Jurnal Ekonomi dan Bisnis Jurnal Akuntansi Owner : Riset dan Jurnal Akuntansi International Journal of Supply Chain Management JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi ProBisnis : Jurnal Manajemen IIJSE
Warsito Kawedar
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Industrial & Manufacturing Engineering Social Sciences Transportation

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Financial Statement Fraud in Construction Companies: A Perspective of the Hexagon Fraud Theory Mahardika, Ratu Persada Pahlevi Pasca; Warsito Kawedar
ProBisnis : Jurnal Manajemen Vol. 15 No. 5 (2024): October: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

Fraud in financial statements refers to the deliberate manipulation of information to mislead stakeholders, often occurring in companies facing high external pressure and ambitious financial targets. This study aims to analyze the influence of the Hexagon Fraud Theory on financial statement fraud in construction companies listed on the Indonesia Stock Exchange (IDX) during the 2018–2022 period. Using a quantitative method with descriptive analysis and multiple linear regression, the study sampled construction companies selected through purposive sampling based on annual reports. Secondary data were collected through empirical and literature studies, then analyzed using descriptive statistical tests, classical assumption tests, and hypothesis testing to examine variable relationships using SPSS. The results show that external pressure, financial targets, the nature of the industry, external auditor quality, changes in auditors, changes in directors, and arrogance significantly influence fraud. In contrast, financial stability, ineffective monitoring, and the status of a company as a state-owned enterprise (SOE) are not significant. These findings highlight the importance of strict oversight of specific factors in the construction industry, such as external pressure and the industry's nature, as well as improving governance quality to prevent financial statement manipulation. The implications of this study suggest that construction companies need to enhance supervision and governance related to external pressure, financial target achievement, and the unique characteristics of the industry. Furthermore, prioritizing the quality of auditors and management of changes is essential to minimize the risk of financial statement manipulation.
Peran Iklim Integritas dalam Menjelaskan Pengaruh Kepemimpinan Etis terhadap Pelanggaran Integritas di Sektor Publik Simarmata, Jhon Kenedy; Warji Permana; Warsito Kawedar
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2514

Abstract

Government has recently paid more attention to the integrity of civil servants in providing public services. This is an effort to create a service environment that is free from corruption and able to provide excellent service to the public. Therefore, this study attempts to explain the effect of ethical leadership on integrity violations through the integrity climate in public sector organizations. This research was conducted at one of the institutions in Indonesia that has units spread across all provinces in Indonesia. Using a systematic random sampling design, 442 employees were selected who were then asked to fill out a questionnaire. Total of 393 employees were willing to fill out the research questionnaire which was then processed for analysis. PLS-SEM is used for multivariate analysis and data processed using the SmartPLS 3 application. The results of the analysis show that integrity climate is statistically proven mediating the effect of ethical leadership on integrity violations. These results provide empirical support for the Social Learning Theory which explains that individual behavior is the result of learning from their environment. To mitigate integrity violations in organizations, leaders are expected to be role models of ethical behavior to their subordinates, as well as building a integrity climate in organization.
Analisis Perbandingan Kinerja Keuangan Perusahaan Sub Sektor Konstruksi Bangunan Sebelum dan Selama Pandemi Covid-19 Prasetya, Lutfu Ferdinan; Kawedar, Warsito
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 14 No. 1 (2025): Nominal April 2025
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v14i1.75132

Abstract

This study examines the impact of the COVID-19 pandemic on the financial performance of building construction sub-sector companies listed on the Indonesia Stock Exchange for the period 2017-2022. The focus of the analysis is on profitability, liquidity, solvency, and activity ratios. Using purposive sampling method, 108 company samples were selected for analysis over six years. Secondary data was obtained from the IDX website and the official company websites. The analysis was conducted using the Wilcoxon Signed Ranks Test with SPSS 26 application. Based on the Wilcoxon Signed Ranks Test, there is a significant difference in the profitability and activity ratios, but no significant difference in liquidity and solvency ratios. This indicates that the company needs to focus more on strategies for improving operational efficiency and profitability in facing economic uncertainty in the future. Keywords: Covid-19, Financial Performance, Financial Ratio, Construction Companies ABSTRAK Penelitian ini mengkaji dampak pandemi COVID-19 pada kinerja keuangan perusahaan sub sektor konstruksi bangunan yang terdaftar di Bursa Efek Indonesia selama periode 2017-2022. Fokus analisis adalah pada rasio profitabilitas, likuiditas, solvabilitas, dan aktivitas. Penelitian menggunakan metode purposive sampling, dipilih 108 sampel perusahaan untuk analisis selama enam tahun. Data penelitian yaitu data sekunder diperoleh dari website BEI dan situs resmi perusahaan. Berdasarkan uji beda menggunakan wilcoxon signed ranks test terdapat perbedaan yang signifikan pada rasio profitabilitas dan rasio aktivitas, namun tidak terdapat perbedaan yang signifikan pada likuiditas dan solvabilitas. Hal ini mengindikasikan bahwa perusahaan perlu lebih fokus pada strategi peningkatan efisiensi operasional dan profitabilitas dalam menghadapi ketidakpastian ekonomi di masa yang akan datang. Kata Kunci: Covid-19, Kinerja Keuangan, Rasio Keuangan, Perusahaan Konstruksi
Pengaruh Independensi, Integritas, Profesionalisme, Struktur dan Pemahaman Standar Audit terhadap Kompetensi Calon Auditor Maria Cita Verene Gunadi; Kawedar, Warsito
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 14 No. 2 (2025): Nominal September 2025
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v14i2.85547

Abstract

This study analyzes the influence of independence, integrity, professionalism, audit structure, and understanding of auditing standards on the competence of accounting students as prospective auditors. The research sample consisted of 340 undergraduate accounting students from an A-accredited university in Semarang who had completed the auditing course. A quantitative approach was used by distributing an online questionnaire via Google Forms. The results show that audit structure and understanding of auditing standards have a positive and significant effect on student competence. Conversely, independence, integrity, and professionalism do not show a significant effect. These findings highlight the importance of mastering audit structure and standards in shaping competent auditors, although ethical values remain essential to be instilled. Keywords: Independence, Integrity, Professionalism, Audit Structure, Auditing Standards, Audit Competence  ABSTRAK Penelitian ini menganalisis pengaruh independensi, integritas, profesionalisme, struktur audit, dan pemahaman standar audit terhadap kompetensi mahasiswa akuntansi sebagai calon auditor. Sampel penelitian terdiri dari 340 mahasiswa S-1 akuntansi dari universitas berakreditasi A di Semarang yang telah menempuh mata kuliah audit. Penelitian menggunakan pendekatan kuantitatif melalui penyebaran kuesioner daring via Google Form. Hasil menunjukkan bahwa struktur audit dan pemahaman standar audit berpengaruh positif dan signifikan terhadap kompetensi mahasiswa. Sebaliknya, independensi, integritas, dan profesionalisme tidak menunjukkan pengaruh signifikan. Temuan ini menegaskan pentingnya pemahaman struktur dan standar audit dalam membentuk auditor yang kompeten, meskipun nilai-nilai etika tetap perlu ditanamkan.  Kata Kunci: Independensi, Integritas, Profesionalisme, Struktur Audit, Standar Audit, Kompetensi Audit
PENGARUH FAKTOR-FAKTOR KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN AKUNTANSI SUMBER DAYA MANUSIA PADA PERUSAHAAN JASA YANG TERDAFTAR DI BEI TAHUN 2020-2022 Aunur Rohman, Fauzan; Kawedar, Warsito
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol. 7 No. 2 (2024): Vol. 7 No. 2 November 2024
Publisher : Politeknik Negeri Semarang

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Abstract

Penelitian ini bertujuan untuk menguji ulang pengaruh yang ditimbulkan dari faktorfaktor perusahaan dengan menggunakan tujuh variabel independen yaitu profitabilitas, ukuran perusahaan, umur listing perusahaan, konsentrasi kepemilikan, leverage, assets utilization, dan ukuran dewan komisaris terhadap pengungkapan akuntansi sumber daya manusia pada perusahaan jasa rentang waktu tahun 2020-2022. Dalam penelitian ini, sampel yang digunakan adalah perusahaan jasa sektor keuangan, teknologi, transportasi, dan konstruksi dengan menggunakan teknik purposive sampling. Sebanyak 190 sampel perusahaan diambil selama tiga dari tahun 2020 sampai dengan 2022. Metode analisis yang digunakan dalam penelitian ini adalah metode analisis regresi linier berganda dengan menggunakan aplikasi SPSS 26. Penelitian ini menggunakan data sekunder yang diperoleh dari laboratorium BLOOMBERG FEB Undip, BEI, dan website perusahaan. Berdasarkan hasil penelitian, menunjukkan bahwa variabel profitabilitas, ukuran perusahaan, dan ukuran dewan komisaris berpengaruh positif dan signifikan terhadap pengungkapan akuntansi sumber daya manusia. Sedangkan, variabel umur listing perusahaan, konsentrasi kepemilikan, leverage, dan assets utilization tidak berpengaruh terhadap pengungkapan akuntansi sumber daya manusia.
ANALISIS PENGARUH DANA PERIMBANGAN, PENDAPATAN ASLI DAERAH, DAN ALOKASI BELANJA MODAL TERHADAP KESEJAHTERAAN MASYARAKAT Irmawati; Warsito Kawedar
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol. 8 No. 2 (2025): Vol. 8 No. 2 November 2025
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v8i2.6924

Abstract

Pembangunan manusia dan kesejahteraan masyarakat merupakan tujuan utama pembangunan daerah. Penelitian ini bertujuan untuk menganalisis pengaruh Dana Perimbangan, Pendapatan Asli Daerah (PAD), dan Alokasi Belanja Modal terhadap Kesejahteraan Masyarakat yang diukur melalui Indeks Pembangunan Manusia. Populasi penelitian ini mencakup seluruh provinsi di Indonesia, dengan sampel 34 provinsi yang diamati selama periode 2020 hingga 2024, dan menghasilkan total 170 sampel. Metode analisis data yang digunakan adalah kuantitatif dengan pendekatan uji Spearman Rank. Hasil penelitian menunjukkan bahwa (1) Dana Perimbangan memiliki pengaruh positif dan signifikan terhadap Kesejahteraan Masyarakat, (2) Pendapatan Asli Daerah memiliki pengaruh positif dan signifikan terhadap Kesejahteraan Masyarakat, dan (3) Alokasi Belanja Modal juga memiliki pengaruh positif dan signifikan terhadap Kesejahteraan Masyarakat. Temuan ini mengindikasi bahwa kebijakan pengelolaan keuangan daerah, khususnya dalam optimalisasi PAD dan pemanfaatan Dana Perimbangan, perlu diarahkan untuk meningkatkan kualitas pembangunan manusia di setiap provinsi Indonesia.
Hexagon Fraud Theory Analysis on Financial Statement Fraud Ratu Persada Pahlevi Pasca Mahardika; Warsito Kawedar
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 2 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i2.6157

Abstract

The purpose of this study is to investigate the effect of Hexagon Fraud Theory (financial stability, external pressure, financial targets, nature of the industry, ineffective supervision, external auditor quality, auditor turnover, director turnover, arrogance, and state-owned enterprises) on financial statement fraud. The research sample consisted of 15 construction companies listed on the Indonesia Stock Exchange during the period 2018-2022. This study uses multiple regression analysis to test the research hypothesis. The results show that external pressure, financial targets, the nature of the industry, external auditor quality, auditor turnover, director turnover, and arrogance affect financial statement fraud.
Pengaruh Corporate Social Responsibility, Ukuran Perusahaan, Profitabilitas, Leverage dan Capital Intensity Terhadap Agresivitas Pajak Silvani, Dewi Riani; Kawedar, Warsito
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) 102-113
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.24.2.2025.102-113

Abstract

This study aims to analyze the effect of Corporate Social Responsibility, firm size, profitability, leverage, and capital intensity on tax aggressiveness in mining sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021– 2023 period. This research is motivated by the prevalence of tax aggressiveness practices in the mining sector, which have the potential to reduce state revenue, making it important to identify internal company factors that influence such practices. The study employs a quantitative approach with a population consisting of all mining companies listed on the IDX, from which 84 companies were selected as the sample using a purposive sampling method based on predetermined criteria. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 26. The results show that CSR, profitability, and leverage have no significant effect on tax aggressiveness. In contrast, firm size has a positive and significant effect, indicating that larger companies tend to have higher levels of tax aggressiveness. Meanwhile, capital intensity has a negative and significant effect, meaning that a higher proportion of fixed assets is associated with lower tax aggressiveness. These findings indicate that company scale and asset composition are important factors influencing tax strategies in the mining sector. The results are expected to serve as valuable considerations for various stakeholders, including companies, policymakers, academics, and the public, in understanding and monitoring taxation practices to ensure they are conducted ethically and in compliance with regulations.
Co-Authors - Suwanti Agus Purwanto Aunur Rohman, Fauzan Bintoro, Vareza Andru Handayani, Rr. Sri I Nyoman Sunarta IKA JUNIARTA LUBIS Irmawati Mahardika, Ratu Persada Pahlevi Pasca Maria Cita Verene Gunadi Mohammad Fahmi Shodiq, Mohammad Fahmi Naura, Refin Magiya Pasaribu, Maxielant Joshua Firdaus Prasetya, Lutfu Ferdinan Probosari, Desiana Catur Rahmadani, Erisa Ratu Persada Pahlevi Pasca Mahardika Rizkyana, Fitrarena Widhi RR Sri Handayani Rr. Sri Handayani SATRIYAS ILYAS Silvani, Dewi Riani Simarmata, Jhon Kenedy Sodikin . Warji Permana