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All Journal JURNAL AKUNTANSI DAN AUDITING Journal of Economics, Business, & Accountancy Ventura Akuntansi Krida Wacana Journal of Indonesian Economy and Business WIDYAKALA JOURNAL AKRUAL: Jurnal Akuntansi Journal of Economic, Bussines and Accounting (COSTING) EKUITAS (Jurnal Ekonomi dan Keuangan) AKURASI: Jurnal Riset Akuntansi dan Keuangan International Journal of Financial, Accounting, and Management Jurnal Ilmiah Edunomika (JIE) The Indonesian Journal of Accounting Research Jurnal Ilmiah Akuntansi Kesatuan Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal Of Science, Technology & Management (IJSTM) International Journal of Social and Management Studies (IJOSMAS) Apssai Accounting Review (ApAR) JRABA Jurnal Ekonomi Trisakti International Journal of Applied Business and International Management Jurnal Magister Akuntansi Trisakti Media Riset Akuntansi Auditing & Informasi Jurnal Akuntansi Trisakti Ekonomi Digital Jurnal Indonesia Sosial Sains Dirkantara Indonesia IIJSE EBID:Ekonomi Bisnis Digital Jurnal Akuntansi Akurasi
Sekar Mayangsari
Fakultas Ekonomi Dan Bisnis Universitas Trisakti
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Organizational Commitment and Fraud Awareness on Fraud Prevention, with Forensic Accounting Skills as a Moderating Variable Nasution, Mario Zulfa; Murwaningsari, Etty; Mayangsari, Sekar; Deli, Mazzlida Mat
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 1 (2026): JIAKES Edisi Februari 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i1.4825

Abstract

Fraud remains a critical challenge in public sector governance, requiring effective preventive strategies. This study examines the effects of organizational commitment and fraud awareness on fraud prevention, as well as the moderating role of forensic accounting skills in strengthening these relationships among the Government Internal Supervisory Apparatus (APIP). Using a quantitative approach, primary data were collected through questionnaires and interviews from 450 APIP officers across 32 Indonesian ministries and state institutions selected via purposive sampling. The data were analyzed using SPSS. The results indicate that fraud awareness has a significant positive effect on fraud prevention, while organizational commitment does not. Forensic accounting skills do not moderate the relationships between organizational commitment or fraud awareness and fraud prevention, but they have a significant direct effect. Additionally, internal control systems and risk management positively contribute to fraud prevention. These findings suggest that public sector fraud prevention should focus on strengthening fraud awareness through continuous education and an integrity-based culture, while integrating prevention efforts with internal control and risk management systems. Moreover, forensic accounting skills should be positioned as proactive components of fraud prevention frameworks, not merely investigative tools.
Corporate Strategy and Tax Avoidance: The Mediation Effect of Profitability in the Dynamics of Transfer Pricing, Leverage, and GCG Prasetyo, Eko Budi; Anggraeni, Rini Nur; Mayangsari, Sekar
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 1 (2026): JIAKES Edisi Februari 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i1.4869

Abstract

The background of this research is driven by the increasing practice of tax avoidance in Indonesia, particularly through transfer pricing mechanisms and the utilization of corporate financing structures. This study examines the effect of transfer pricing, leverage, and good corporate governance on tax avoidance in Indonesian food and beverage manufacturing firms. This study uses a quantitative approach with secondary data from companies’ financial statements for the 2020–2024. Based on the results, transfer pricing has an insignificant effect on tax avoidance and profitability, including its mediation through profitability. Leverage has an insignificant effect on tax avoidance and a significant effect on profitability, while its indirect effect on tax avoidance through profitability is not significant. Good corporate governance has a significant effect on tax avoidance, an insignificant effect on profitability, and no significant mediating effect through profitability. Profitability itself has an insignificant effect on tax avoidance. These findings highlight that corporate governance is a more decisive factor in promoting tax compliance compared to technical instruments such as transfer pricing and leverage in the food and beverage manufacturing sector. This study contributes to the development of tax policy, the strengthening of fiscal oversight, and the improvement of corporate governance implementation in Indonesia.
PERAN KONEKSI POLITIK DAN STRATEGI KEBERLANJUTAN TERHADAP NILAI PERUSAHAAN (SEBUAH STUDI LITERATURE) Wijaya, Suryadi; Mayangsari, Sekar
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/ra2b0b04

Abstract

Penelitian ini bertujuan untuk menelaah peran koneksi politik dan strategi keberlanjutan terhadap nilai perusahaan melalui pendekatan Systematic Literature Review (SLR) dengan mengacu pada pedoman PRISMA 2020. Koneksi politik sering dianggap sebagai faktor eksternal yang mampu memberikan keuntungan strategis bagi perusahaan, terutama di negara berkembang dengan sistem hukum yang lemah dan tingkat korupsi yang tinggi. Di sisi lain, strategi keberlanjutan yang mengintegrasikan aspek lingkungan, sosial, dan tata kelola (ESG) kini menjadi standar baru dalam menilai kinerja perusahaan. Hasil kajian menunjukkan bahwa koneksi politik dapat meningkatkan akses terhadap sumber daya, kontrak pemerintah, serta regulasi yang menguntungkan, tetapi berpotensi menimbulkan risiko tata kelola dan praktik rent-seeking. Sementara itu, strategi keberlanjutan terbukti memperkuat reputasi, meningkatkan kepercayaan investor, serta memberikan dampak positif terhadap kinerja jangka panjang. Dengan demikian, sinergi antara koneksi politik dan strategi keberlanjutan menjadi kunci dalam menciptakan nilai perusahaan yang berkelanjutan.
Co-Authors - Wilopo Aam Aminah Aam Aminah Achmad Fajri, Achmad Agustine Dwianika Ahmad Solahuddin Brillianto AIDA AINUL MARDIYAH Alfansuri, Lith Alfriani, Riska Ali Sandy Mulya Andre Andika Simanungkalit Anggraeni, Rini Nur Apit Susanti Arimbi Ika Setyaningrum Arimbi Arimbi Ika Setyaningrum Arimbi Augustine, Yvonne Ayu Aulia Oktaviani Azizah, Farah Nur Bahrum, Susatyo Bambang Sudibyo Banjarnahor, Erliana Budi Prajogo Cucunabila, Maulitya David Hatigoran Silaban David Hatigoran Silaban Deli, Mazzlida Mat Destria Anggrastuti Eko Budi Prasetyo Elliza Putri Syaharani Elliza Putri Syaharani Etty Murwaningsari Etty Murwaningsari Farah Nur Azizah Fariska Maharani Gunawan Wibisono Gunawan, Yovani Handayani, Dian Tri Hariranto, Susanto S. Hastareni, Septi Hidayat, Dimas Rahmat I Gede Githa Adhi Pramana Indra Saputra Indra Saputra Kireyna Nastiti Tafiandra Putri Koerniady, Arief Lenggogeni, Lenggogeni Jakarta Lin Oktris Luluk Uswati Maulitya Cucunabila Meisy . Melinda Malau Mourent Elizabeth Mourent Elizabeth Muhamad Fajrurrahman Firdausi Muhamad Fajrurrahman Firdausi Muhammad Fadhil Muhammad Fadhil Mulya, Ali Sandy Murtanto Murtanto MURTANTO MURTANTO Mutammimah Nasution, Kevin M. Pransilva Nasution, Mario Zulfa Nesha Nenandha Nur Nilam Sari Nuri Anti Pakpahan, Ramses Pamungkas, Supan Pebrianti, Risky Nila Perdana, Deden Afriyanto Prihartono Prihartono prihartono prihartono Putri, Sandra Refdiani Putro, Catur Anggoro Rachmaturrizqi Raditya Mahendrajaya Rajagukguk, Ade Mariani Ramadhan, Muhammad Rifqi Regina Jansen Arsjah Riyan Harbi Valdiansyah Rizal, Helmi Sailendra Sailendra Sailendra, Sailendra Samosir, David Kiki Baringin M T Saputra, Amir Shahira, Cindy Shanty, Dewi SUSANTI, APIT Syahilul Amri syalsabila Haya Tafiandra Putri, Kireyna Nastiti Theresia Theresia Theresia Theresia Titik Aryati Trismayarni Elen, Trismayarni Tutik Siswanti Veny, Veny Veny, Veny Wijaya, Suryadi Wilopo Wilopo Wilopo Wilopo Wilopo Wilopo, Wilopo Wiranti, Ridha Yovani Gunawan Yumiarsi