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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 JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) EKUITAS (Jurnal Ekonomi dan Keuangan) 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 Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam E-Amal: Jurnal Pengabdian Kepada Masyarakat Jurnal Dinamika Akuntansi Journal of Ekonomics, Finance, and Management Studies 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
Imang Dapit Pamungkas
Univeritas Dian Nuswantoro
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Pengaruh Debt Default Terhadap Opini Audit Going Concern Dengan Komite Audit Sebagai Variabel Moderasi Tsalatsa Rahma Salsabila; Imang Dapit Pamungkas
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 2 (2025): August
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i2.636

Abstract

This study aims to analyze the effect of debt default on going concern audit opinions, moderated by the audit committee. The population used in this research comprises basic materials companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The sample was selected using a purposive sampling method, resulting in 40 companies and 117 research observations. The analytical methods using WarpPLS version 7.0. The findings indicate that debt default has a significant positive effect on going concern audit opinions. However, the audit committee is unable to moderate the relationship between debt default and going concern audit opinions.
The Influence of Audit Committee Structure on Financial Statements: Study on Energy Sector Companies Listed on the Indonesia Stock Exchange Eka Putri Theresa; 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.v2i2.328

Abstract

The objective of this study is to directly analyze and illustrate the compositioneof the auditecommittee, which consists of financial knowledge, independence and the quantity of members on the committee, concerning the financial statement quality of energy sector industries listed on the IDX in 2023-2024.High-quality financial statements are a crucial component reflecting the outcome of the accounting process and are vital for stakeholders in decision-making. Despite regulatory requirements for audit committees, corporate financial statements in Indonesia often contain earnings management or accounting irregularities, indicating that the audit committee's very existence is insufficient to guarantee financial statements' quality. A numerical approach with a causal-comparative approach is utilized in this investigation. The secondary quantitative data are obtained from companies’ yearly financial statements, annual reports, and corporate governance disclosures published on the official IDX website. The data are examined using EViews software for panel data regression, going through many steps, including descriptive statistics, classical assumption testing, panel data model selection, and regression analysis for hypothesis testing. The audit committee's size, objectivity, and financial acumen make up the study's independent variables. Meanwhile, financial statement quality as the dependent variable is measured through earnings quality proxy using the discretionary accruals calculation approach (Jones model or Modified Jones model). Specifically, this research seeks to deliver theoretical and practical benefits for regulators in formulating corporate governance policies, give companies a comprehension of the importance of an effective audit committee, and help investors make informed investment choices.
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.
Pengaruh Reputasi Auditor, Spesialisasi Auditor terhadap Kualitas Audit dengan Fee Audit sebagai Pemoderasi Arum, Dwi Sekar; 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 Aurellia, Chela Diva; Septriana, Ira; Durya, Ngurah Pandji Mertha Agung; Pamungkas, Imang Dapit
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 Aini, Heny Nur; Purwantoro, Purwantoro; Dapit Pamungkas, Imang; Triono, Hermawan
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.
Analisa Komparatif Kinerja Keuangan Sebelum dan Sesudah Merger atau Akuisisi Perusahaan di Indonesia Listiana Laelisakdiyah, Ana; Oktafiyani, Melati; Dapit Pamungkas, Imang; Kinasih, Hayu Wikan
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 12 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i12.10077

Abstract

This study aims to analyze and compare the financial performance of Indonesian companies before and after a merger and acquisition (M&A) event, using a comparative descriptive quantitative approach. The research population includes companies listed on the Indonesia Stock Exchange, with a sample of 36 public companies that underwent M&A between 2021 and 2023. Financial performance is measured using four key financial ratios, namely Liquidity (Current Ratio), Solvability (Debt to Equity Ratio), Activity (Total Asset Turnover), and Profitability (Return On Assets). Due to non-normal data distribution, the Wilcoxon Signed Ranks Test was used for hypothesis testing. The results indicate that the Current Ratio (CR), Total Asset Turnover(TATO), and Return on Assets (ROA) showed no significant difference before and after M&A, suggesting that liquidity, operational efficiency, and profitability remained relatively stable post-consolidation. Conversely, the Debt to Equity Ratio (DER) showed a significant difference, indicating a notable change in the company’s capital structure after the M&A event, possibly due to adjustments in funding composition like increased debt or equity restructuring. Overall, M&A has not fully managed to enhance short-term efficiency and profitability, but it significantly impacts the capital structure and contributes to long-term financial stability.
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 110 auditors in Indonesia. 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.
Co-Authors Afida Defi Maulida Agung Prajanto Agung Prajanto Agustian, Adinda Ahmad Asshofi , Izza Ulumuddin Ahmad Bebin Najmuddin Aini, Heny Nur Ai’ni Rahma Dewi, Siska Aji Kusumah Ramdhani Amjad Ali Anak Agung Bagus Amlayasa Anatasia, Ajeng Anggelica Yufa Kristianto Anna Sumaryati Arum, Dwi Sekar Aryanto, Vincent Didiek Wiet Aurellia, Chela Diva Bagus Permana, Cahya Bambang Minarso, Bambang Christina Kesthi Kumara Danudara, Ananta Budhi Devina Putri Indra Satata Devina Putri Indra Satata Dian Indriana Hapsari Durya , Ngurah Pandji Mertha Agung Durya, Ngurah Pandji Mertha Agung Eka Putri Theresa Enny Susilowati Mardjono Entot Suhartono Fathimah Fathimah Guruh Taufan Hariyadi Guruh Taufan Hariyadi Haryadi Darmawan Hayu Wikan Kinasih Ibnu Utomo Wahyu Mulyono Ibnu Utomo Wahyu Mulyono Ibrahim, Mohd Hairulnizam Ira Septriana, Ira 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 Listiana Laelisakdiyah, Ana Mariatul Hikmah, Lutfia Maulana Ischaq Melati Oktafiyani Muhammad Rafi Raihan Muhammad Rafi Raihan Mulyono, Ibnu Utomo Wahyu N. Nurjanah Nabila Jasmine, Adinda Nanda Adhi Purusa Nehayati, Nela Ngurah Pandji Mertha Agung Durya Ngurah Pandji Pandji Ni Made Rustini Noviastuti, Nina Nurjanah Nurjanah Oktavianasari, Ira Pauline Arum Diana Pramitasari, Ratih Prasada Agra Swastyayana Puji Purwatiningsih, Aris Purwantoro Purwantoro Rahayu, Emik Ramdhani , Aji Kusumah Ramdhani Rania Suksmaningtyas Retno Indah Hernawati Retno Indah Hernawati Ririh Dian Pratiwi Samsiah SANIA FATMAWATI SUKMA Sauwamah, Aswin Septriana , Ira Setiawan, Aries Sofi Angga Widiastuti Soni Agus Irwandi Sukmadi Sulastri, Anis Syah, Sultan - Syamsul Arifin TARMIZI ACHMAD Triono, Hermawan Tsalatsa Rahma Salsabila Wahyu Mulyono , Ibnu Utomo Widyatmoko , Karis Widyatmoko Karis Wikan Kinasih, Hayu Wisit Rittiboonchai Yobel, Marshelino Putra Yohan Wismantoro Yulita Setiawanta Yulita Setiawanta Yunitasari, Febby Ana Zidane Bertand Arya