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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jurnal Akuntansi Profesi The Indonesian Accounting Review Jurnal Penelitian Ekonomi dan Bisnis JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Proceeding SENDI_U Jurnal Maneksi (Management Ekonomi Dan Akuntansi) SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Jurnal Riset Ekonomi dan Bisnis Owner : Riset dan Jurnal Akuntansi JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) EKUITAS (Jurnal Ekonomi dan Keuangan) Al-Kharaj: Journal of Islamic Economic and Business Jurnal Riset Akuntansi Politala Jurnal Ekonomi Dan Bisnis Dharma Raflesia : Jurnal Ilmiah Pengembangan dan Penerapan IPTEKS Jurnal Akuntansi dan Bisnis Krisnadwipayana JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Pena : Jurnal Ilmu Pengetahuan dan Teknologi SPEKTA (Jurnal Pengabdian Kepada Masyarakat : Teknologi dan Aplikasi) Jurnal Pengabdian kepada Masyarakat International Journal of Social Science Journal of Social Responsibility Projects by Higher Education Forum JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Empowerment: Jurnal Pengabdian Masyarakat JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Pengabdian Mandiri IJCOSIN : Indonesian Journal of Community Service and Innovation International Journal of Tourism and Hospitality in Asia Pasific Jurnal Pengabdian Masyarakat Waradin Jurnal Manajemen dan Dinamika Bisnis PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Journal of Consumer Study and Applied Marketing (JUMPER) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam E-Amal: Jurnal Pengabdian Kepada Masyarakat Jurnal Dinamika Akuntansi Jurnal Akuntansi International Journal of Accounting, Management, and Economics Research : Ijamer Proceeding of The International Conference on Management, Entrepreneurship, and Business Brilliant International Journal of Management and Tourism Jurnal Akuntansi dan Bisnis Krisnadwipayana Jurnal Karya untuk Masyarakat (JKuM) Proceeding of The International Conference on Economics, Accounting, and Taxation
Imang Dapit Pamungkas
Univeritas Dian Nuswantoro
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Pentagon Fraud’s Determinants on Fraudulent Financial Statement: Whistleblowing as Moderating Variable in Soes Rania Suksmaningtyas; Imang Dapit Pamungkas
Proceeding of the International Conference on Management, Entrepreneurship, and Business Vol. 2 No. 2 (2025): Proceeding of the International Conference on Management, Entrepreneurship, and
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/icmeb.v2i2.344

Abstract

This study examines the impact of Pentagon Fraud factors on FSF, with WBS as a moderation variable, focusing on Indonesian State-Owned Enterprises (SOEs) from 2021 to 2024. The Pentagon’s Fraud Theory encompasses five key elements: pressure, opportunity, rationalization, competence, and arrogance, each of which is represented by financial stability, ineffective monitoring, the quality of auditors, the experience of directors, and CEO pictures. This study aims to determine how these factors affect financial reporting that contains fraud, and whether WBS can strengthen or weaken the relationship between the two. Using a quantitative approach with secondary data from the annual reports of 104 SOEs, thisi study applied panel data regression method. FSF was measured using the Beneish M-Score, while the effect of moderation was tested through moderated regression analysis. The results of this study are expected to provide deeper insights into the dynamics of fraud in the public sector and highlight the importance of WBS as a governance tool in reducing the risk of fraud. The study contributes to the previous literature by integrating a comprehensive fraud framework and testing it with moderation mechanisms, while also focusing on specific institutional contexts (SOEs), which have not been explicity explored in previous studies.
Detecting Fraudulent Financial Statement Using the Fraud Hexagon Model and ESG Disclosure as a Moderator Maulana Ischaq; Imang Dapit Pamungkas
Proceeding of the International Conference on Management, Entrepreneurship, and Business Vol. 2 No. 2 (2025): Proceeding of the International Conference on Management, Entrepreneurship, and
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/icmeb.v2i2.346

Abstract

The purpose of this study is to investigate the connection between the probability of financial statement fraud and the components of the Fraud Hexagon: pressure, opportunity, rationalization, capability, arrogance, and collusion. Additionally, we examine how Environmental, Social, and Governance (ESG) Disclosure functions as a moderator. Banks listed on the Indonesia Stock Exchange (IDX) between 2021 and 2024 are the subject of this study. We make use of secondary data gathered from business sustainability and annual reports. Purposive sampling was used to choose the bank sample depending on the completeness of the data. We use the Partial Least Squares (PLS) method of Structural Equation Modeling (SEM), which works well for evaluating models with complex variables, for the analysis. The results of this study are expected to provide insights into how each element of the Fraud Hexagon contributes to financial statement fraud and how ESG Disclosure can mitigate these risks.
The Moderating Role of Firm Size on ESG Disclosure in Stock Prices of Companies Listed on the Sri Kehati Index Nadia Pentamitta Pandji; Zaky Machmuddah; Retno Indah Hernawati; Nila Tristiarini; Imang Dapit Pamungkas; Ngurah Pandji Mertha Agung Durya
Journal Management & Economics Review (JUMPER) Vol. 3 No. 10. 1 (2026): Special Issue: Call For Paper JUMPER
Publisher : Malaqbi Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jumper.v3i10. 1.987

Abstract

Investors are now considering environmentally friendly investments, focusing on ESG and sustainable investments. Public attention has forced companies to be transparent in reporting operational activities that have environmental, social, and governance impacts. This study aims to determine the relationship between environmental disclosure, social disclosure, and governance disclosure and stock prices. Furthermore, this study aims to determine the moderating role of company size in influencing environmental disclosure, social disclosure, and governance disclosure on stock prices. The population in this study was companies listed on the IDX Sri Kehati ESG Sector Leaders index on the Indonesia Stock Exchange (IDX). The sampling method used purposive sampling, with the criteria being companies listed on the IDX Sri Kehati ESG Sector Leaders index that were included in one or two indexing periods each year (June and December) for the two years 2022-2023. The results of the study indicate that environmental disclosure and social disclosure are not proven to affect stock prices, while governance disclosure is proven to affect stock prices. Other findings indicate that company size does not moderate the moderating role of environmental disclosure, social disclosure, and governance disclosure on stock prices. This indicates that even though companies manage their operations in an environmentally friendly manner and maintain good relationships with stakeholders, this doesn't yet signal a strong investment decision. Furthermore, a company's size doesn't guarantee that it is disciplined in maintaining environmental and social integrity, or that it is managing its business effectively, which can influence investor behavior.
Leverage dan Likuiditas pada Opini Audit Going concern Dimoderasi Kualitas Audit Mariatul Hikmah, Lutfia; Pamungkas, Imang Dapit
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 12 No 2 (2025): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v12i2.313

Abstract

The company's business continuity can be evaluated from financial documents in the form of financial statements. The phenomenon that occurred, the IDX has sent a letter of reprimand to 129 companies that until April 1, 2024 have not submitted their Annual Audited Financial Statements as of December 31, 2023. The purpose of this study is to obtain factual evidence of the influence of leverage and liquidity on audit opinions, going concerns, moderated audit quality. This type of research is quantitative with secondary data objects for non-primary consumer sector companies in 2021-2023 as many as 309 companies. The analysis technique by model testing uses WarpPLS 7.0 which is based on the Partial Least Squares- Structural Equation Modeling (PLS-SEM) method. The research show that leverage and liquidity have a significant effect on the audit opinion going concern. Audit quality cannot moderate the relationship between leverage and audit opinion going concern. However, audit quality can strengthen the moderation of the relationship between liquidity and audit opinion going concern.
PROFESSIONAL SKEPTICISM AND INTRINSIC MOTIVATION AS DRIVERS OF AUDITORS RESPONSIBILITY FOR FRAUD DETECTION Anak Agung Bagus Amlayasa; Ni Made Rustini; Imang Dapit Pamungkas; Sultan Syah
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 9 No 3 (2025): September
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2025.v9.i3.7231

Abstract

This study investigates the mediating roles of intrinsic motivation and professional skepticism in the relationship between self-efficacy and auditors’ responsibility in detecting fraud. Data were collected via an online survey, involving 102 auditors in Denpasar public accounting firms. The results showed that self-efficacy directly affected the intrinsic motivation variables and professional skepticism, but did not directly affect the responsibility of cheating detection. These findings support self-determination theory and social cognitive theory. Notably, intrinsic motivation and professional skepticism mediate the effect of self-efficacy on auditors' responsibility in detecting fraud. Academically, this study enriches auditing literature by showing how internal psychological traits impact ethical responsibilities. As self-efficacy alone does not directly affect detection responsibility, its influence is channeled through motivational and cognitive constructs. It addresses discussions on why self-efficacy fails to predict detection responsibility directly. From a practical standpoint, professional bodies and public accounting firms are encouraged to strengthen auditors’ self-efficacy, skepticism, and intrinsic motivation through targeted programs such as training, socialization, continuing education, and anti-fraud certification. In conclusion, the study confirms the multi-mediated model, where both intrinsic motivation and professional skepticism are are key in transforming self-efficacy into a strong sense of responsibility for fraud detection.
Pengaruh Reputasi Auditor, Spesialisasi Auditor terhadap Kualitas Audit dengan Fee Audit sebagai Pemoderasi Dwi Sekar Arum; Imang Dapit Pamungkas
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 1 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i1.5627

Abstract

This study seeks to investigate how auditor reputation and specialization influence audit quality, with audit fees playing a moderating role. The research focuses on transportation service companies listed on the IDX from 2019 to 2023. A purposive sampling method was employed to select a sample of 21 companies, observed over a period of five years. Utilizing quantitative research methods, data for this study were sourced from the IDX, and regression analysis using WarpPLS 8.0 was applied as the analytical approach. The research results show that auditor reputation has a positive effect on audit quality, while auditor specialization has a no effect and audit fees cannot moderate the relationship between auditor reputation and auditor specialization and audit quality. Studi ini mempunyai tujuan untuk memeriksa dampak reputasi serta spesialisasi auditor pada kualitas audit, serta memperhatikan pengaruh fee audit sebagai faktor pemoderasi. Fokus studi ini ialah pada seluruh perusahaan jasa transportasi yang ada di BEI selama periode 2019-2023. Pada studi ini, diperoleh 105 sampel dengan mempergunakan metode purposive sampling, serta data diamati selama 5 tahun. Pendekatan yang dipergunakan ialah studi kuantitatif, dengan data yang diperoleh dari BEI. Analisa dijalankan mempergunakan analisis regresi melalui perangkat lunak WarpPLS 8.0. Hasil penelitian menunjukan bahwa reputasi auditor berpengaruh positif terhadap kualitas audit, sedangkan spesialisasi auditor tidak berpengaruh dan fee audit tidak dapat memoderasi hubungan reputasi audior dan spesialisasi auditor dengan kualitas audit.
Pengaruh Literasi Keuangan dan Persepsi Manfaat Terhadap Minat Penggunaan E-Wallet Mahasiswa Prodi S1 Akuntansi Universitas Dian Nuswantoro Chela Diva Aurellia; Ira Septriana; Ngurah Pandji Mertha Agung Durya; Imang Dapit Pamungkas
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 8 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i8.8880

Abstract

This research aims to determine the influence of financial literacy and perceived benefits on the interest in using e-wallets among students of the Bachelor of Accounting program at Dian Nuswantoro University. The development of financial technology has driven an increase in the use of e-wallets as a practical and efficient digital payment method, particularly among students. This study employs a quantitative approach using a survey method through an online questionnaire distributed to 85 respondents selected using purposive sampling techniques. The data were analyzed using IBM SPSS version 27. The results indicate that financial literacy has a negative and significant effect on the interest in using e-wallets, while perceived benefits have a positive and significant effect on the interest in using e-wallets. Among the two, perceived benefits proved to be the most dominant factor in driving interest in usage. These findings support the Technology Acceptance Model (TAM), which emphasizes that the perceived usefulness of technology is a primary determinant in the intention to adopt technology. This study suggests the need to enhance financial literacy and strengthen the perceived benefits of e-wallets among students to encourage more optimal use of financial technology.
Pengaruh Ukuran Perusahaan, Audit Tenure, dan Profitabilitas Terhadap Audit Delay pada Perusahaan Asuransi yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2024 Heny Nur Aini; Purwantoro Purwantoro; Imang Dapit Pamungkas; Hermawan Triono
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 3 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i3.11442

Abstract

This study aims to analyze the influence of company size, tenure audit, and profitability on audit delay in insurance companies listed on the Indonesia Stock Exchange for the 2020–2024 period. Audit delays are a crucial issue because they have implications for the relevance of information and stakeholder decision-making. The study uses a quantitative approach with a causal associative design, utilizing secondary data from audited financial statements selected through purposive sampling. Data analysis used multiple linear regression with SPSS version 25. The results showed that simultaneously, the three variables had a significant effect on the audit delay with an F value of 3.282 (sig. 0.025) and an R² of 11.5%. Partially, only the size of the company had a significant positive effect, indicating that large-scale companies require longer audit times due to operational complexity and high transaction volumes. Audit tenure and profitability had no significant effect, suggesting that the duration of the auditor's engagement and the level of the company's profits were not the main determinants of the timeliness of audits in the insurance industry. The findings show that company size has a greater influence compared to auditing tenure and profitability.
Fraud Triangle and Financial Statement Fraud: Moderating Role of Audit Committee and Independent Commissioner Despi Yulia Puspa; Imang Dapit Pamungkas
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 2 (2026): Artikel Research April 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i2.3314

Abstract

This research investigates the impact of the fraud triangle on FSF, as well as the moderating roles of the audit committee and independent commissioners in Indonesian state-owned enterprise (SOE). The fraud triangle is proxied by financial targets, nature of industry, and auditor changes. A quantitative research design is employed, utilizing secondary data derived from the annual reports of non-bank state-owned enterprise (SOE) for the 2021–2024 period. A purposive sampling method resulted in 33 companies, yielding 115 firm-year observations after outlier elimination. FSF is assessed by applying the Beneish M-Score, while hypothesis testing is carried out by means of multiple linear regression and MRA. The findings reveal that financial targets positively influence FSF, whereas the nature of the industry is negatively associated with FSF, and auditor changes do not have a significant impact on FSF. Moderation analysis shows that the audit committee is not able to moderate the relationship between the fraud triangle and FSF. Meanwhile, the independent commissioner strengthened the link between financial targets and auditor changes with the FSF. Other variables cannot directly influence FSF. These findings provide practical implications for SOE governance in the post COVID-19 period. Strengthening the independence and monitoring capacity of commissioners is essential, particularly in overseeing financial targets and auditor transitions. In addition, SOEs should reinforce inventory control systems and enhance the effectiveness of audit committees to ensure substantive oversight in mitigating FSF risk.
Detecting fraudulent financial reporting: Heptagon fraud model Imang Dapit Pamungkas; Soni Agus Irwandi
The Indonesian Accounting Review Vol. 14 No. 2 (2024): July - December 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v14i2.4523

Abstract

This study aims to examine the role of corporate governance mechanisms in detecting fraudulent financial reporting (FFR) based on the fraud heptagon model. Quantitative method is used to analyze secondary data obtained from annual reports of State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange for the period of 2019-2022. Sampling is carried out using purposive sampling method. This study uses 80 samples which are processed using WarpPLS 8.0 with the logistic regression analysis method. The results show that pressure and rationalization have an effect on fraudulent financial reporting. In contrast, other elements such as opportunity, capabilities, arrogance, ignorance, and greed do not have a significant effect on fraudulent financial reporting. Corporate governance mechanisms only moderate the effect of arrogance and ignorance on fraudulent financial reporting. It is expected that regulatory authorities in State-Owned Enterprises understand the reliability of the fraud heptagon model in detecting financial reporting fraud and provide guidance on fraud detection priorities. The novelty of this study is that it places corporate governance mechanisms as a moderating variable in the effect of fraud heptagon model on financial reporting fraud in State-Owned Enterprises in Indonesia.
Co-Authors Afida Defi Maulida Agung Prajanto Agung Prajanto Agustian, Adinda Ahmad Asshofi , Izza Ulumuddin Ahmad Bebin Najmuddin Ai’ni Rahma Dewi, Siska Aji Kusumah Ramdhani Amjad Ali Anak Agung Bagus Amlayasa Ananta Budhi Danurdara Anatasia, Ajeng Anggelica Yufa Kristianto Anna Sumaryati Azalia Nadya Ayu Maharani Bagus Permana, Cahya Bambang Minarso, Bambang Chela Diva Aurellia Christina Kesthi Kumara Despi Yulia Puspa Devina Putri Indra Satata Dian Indriana Hapsari Durya , Ngurah Pandji Mertha Agung Durya, Ngurah Pandji Mertha Agung Dwi Sekar Arum Eka Putri Theresa Enny Susilowati Mardjono Entot Suhartono Fathimah Fathimah Guruh Taufan Hariyadi Guruh Taufan Hariyadi Haryadi Darmawan Hayu Wikan Kinasih Heny Nur Aini Hermawan Triono Ibnu Utomo Wahyu Mulyono Ibnu Utomo Wahyu Mulyono Ida Azimawati Ira Septriana Ismuninggar Suci Izza Ulumuddin Ahmad Asshofi Joseph Aldo Irawan Juli Ratnawati Juli Ratnawati Juli Ratnawati Karis Widyatmoko Khotimah, Novi Kusuma, Sherawanti Permata Lilik Irawati Lilis Setyowati LILIS SETYOWATI Listiana Laelisakdiyah, Ana Lutfia Mariatul Hikmah Mariatul Hikmah, Lutfia Marshelino Putra Yobel Maulana Ischaq Maulana Zhynangda Habbil Melati Oktafiyani Mohd Hairulnizam Ibrahim Muhammad Rafi Raihan Mulyono, Ibnu Utomo Wahyu Nabila Jasmine, Adinda Nadia Pentamitta Pandji Nanda Adhi Purusa Nehayati, Nela Ngurah Pandji Mertha Agung Durya Ngurah Pandji Mertha Agung Durya Ngurah Pandji Mertha Agung Durya Ngurah Pandji Pandji Ni Made Rustini, Ni Made Nila Tristiarini Nina Noviastuti Nurjanah Nurjanah Nurjanah Oktavianasari, Ira Pauline Arum Diana Pramitasari, Ratih Prasada Agra Swastyayana Puji Purwatiningsih, Aris Purwantoro Purwantoro Purwantoro Purwantoro Purwantoro Qothrunnada Mahsya Salsabila Rahayu, Emik Ramdhani , Aji Kusumah Ramdhani Rania Suksmaningtyas Retno Indah Hernawati Retno Indah Hernawati Retno Indah Hernawati Ririh Dian Pratiwi Samsiah SANIA FATMAWATI SUKMA Sania Fatmawati Sukma Saputro, Dian Festiana Hadi Sauwamah, Aswin Septriana , Ira Setiawan, Aries Sofi Angga Widiastuti Soni Agus Irwandi Soni Agus Irwandi Sukmadi Sulastri, Anis Syah, Sultan - Syamsul Arifin TARMIZI ACHMAD Triono, Hermawan Tsalatsa Rahma Salsabila Vincent Didiek Wiet Aryanto Vinka Nashwa Sukmala Wahyu Mulyono , Ibnu Utomo Widyatmoko , Karis Widyatmoko Karis Wikan Isthika Wikan Kinasih, Hayu Wisit Rittiboonchai Yohan Wismantoro Yulita Setiawanta Yulita Setiawanta Yunitasari, Febby Ana Zaky Machmuddah Zidane Bertand Arya Zidane Bertand Arya