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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Journal of Economic, Bussines and Accounting (COSTING) ACCRUALS (Accounting Research Journal of Sutaatmadja) Ecobisma (Jurnal Ekonomi, Bisnis dan Manajemen) Journal of Management and Bussines (JOMB) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Media Riset Akuntansi Auditing & Informasi Jurnal Akuntansi Trisakti Eduvest - Journal of Universal Studies Journal of Management Accounting, Tax and Production Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam NuCSJo : Nusantara Community Service Journal PESHUM
Christina Dwi Astuti
Universitas Trisakti
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Neuroscience Social Sciences Other

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Pengaruh Pengendalian Internal, Kompetensi, Dan Independensi Terhadap Kemampuan Auditor Mendeteksi Kecurangan Dengan Skeptisisme Profesional Sebagai Pemoderasi Achmad Hidayatullah; Christina Dwi Astuti
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 5 No. 2: Februari 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v5i2.15229

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pengendalian internal, kompetensi, dan independensi terhadap kemampuan auditor dalam mendeteksi kecurangan, dengan skeptisisme profesional sebagai variabel moderasi. Pendekatan penelitian yang digunakan adalah kuantitatif dengan metode survei melalui penyebaran kuesioner kepada auditor eksternal di Kantor Akuntan Publik (KAP) wilayah Jakarta. Data dianalisis menggunakan regresi linier berganda. Hasil pengujian asumsi klasik menunjukkan bahwa model penelitian ini memenuhi asumsi normalitas, tidak terjadi multikolinieritas, autokorelasi, dan heteroskedastisitas. Hasil uji t menunjukkan bahwa pengendalian internal, kompetensi, dan independensi berpengaruh positif dan signifikan terhadap kemampuan auditor dalam mendeteksi kecurangan. Selain itu, skeptisisme profesional terbukti memoderasi pengaruh ketiga variabel tersebut, yang berarti semakin tinggi sikap skeptis auditor, maka semakin kuat pengaruh pengendalian internal, kompetensi, dan independensi terhadap kemampuan mendeteksi kecurangan. Nilai koefisien determinasi (Adjusted R²) sebesar 0,648 menunjukkan bahwa 64,8% variasi kemampuan auditor mendeteksi kecurangan dapat dijelaskan oleh model ini. Penelitian ini diharapkan dapat memberikan kontribusi praktis bagi KAP dalam meningkatkan efektivitas audit serta memperkaya literatur akademik terkait deteksi fraud.
Pengaruh Investasi Energi Terbarukan, Ekoefisiensi dan Pengungkapan Emisi Karbon terhadap Nilai Perusahaan Khalisa Zahra Putri; Muhammad Asril Khairi; Christina Dwi Astuti
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 5 No. 5: Agustus 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v5i5.19105

Abstract

This study aims to analyze the effect of renewable energy investment, eco-efficiency, and carbon emission disclosure on firm value in energy and basic materials companies listed on the Indonesia Stock Exchange for the 2021–2025 period, specifically companies engaged in mining, nickel, and/or gold. The study employed a quantitative approach with secondary data obtained from annual reports, sustainability reports, and official sources from the companies and the Indonesia Stock Exchange. The sample was selected using a purposive sampling technique. Of the 220 observations that met the initial criteria, 73 outliers were eliminated, resulting in 147 observations used in the analysis. The analytical method used was multiple linear regression with IBM SPSS Statistics. The results showed that renewable energy investment had no significant effect on firm value. Conversely, eco-efficiency had a positive and significant effect on firm value, indicating that better eco-efficiency implementation led to higher firm value. Furthermore, carbon emission disclosure also had a positive and significant effect on firm value, indicating that corporate transparency in disclosing carbon emission information can increase investor confidence and market valuation of the company. These findings indicate that sustainability aspects, particularly eco-efficiency and carbon emissions disclosure, play a significant role in increasing corporate value.
Co-Authors Achmad Hidayatullah Aisyah Maharani Audrey Alvania Ayu Ekasari Dandy Bintang Taufik Ridho Darra Pradita Hidayat Dinda Anggia Damaputri Dira Dwi Rahmani FARAH MARGARETHA Febri Dwi Rohmatun Fellicia Fellicia Hannah Paramita Freed Haryo Kuncara Hasna Shafira Hasnawati Hasnawati Jasmine Vyrza Qonita Khalisa Zahra Putri Lala Lathifah Ariyani Meisy Meisy Moh. Ardan Makarim Corny Muhammad Alfa Rizky Muhammad Asril Khairi Mulyadi Siregar Mulyadi Siregar Nandha Pangestu Oktafalia Marisa Rizki Aditya Pratama Rizki Widianto Siera Fini Tri Indahyanti Yanti, Harti Budi