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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) 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 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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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.
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 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.
The Effect of Current Ratio and Debt to Equity Ratio on Return On Assets in Real Estate Companies Listed on the IDX in 2020-2024 Vinka Nashwa Sukmala; Dian Festiana Hadi Saputro; Imang Dapit Pamungkas; Lilis Setyowati
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 3 (2026): Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countrie
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i3.11273

Abstract

The Indonesian real estate sector experienced considerable fluctuations in financial performance during the period of economic disruption caused by the COVID-19 pandemic and the subsequent recovery phase. These conditions increased the importance of evaluating factors that influence corporate profitability, particularly Return on Assets (ROA), which reflects a company's effectiveness in utilizing its assets to generate earnings. Previous studies examining the relationship between liquidity, leverage, and profitability have produced inconsistent results, indicating the need for further investigation. Therefore, this study aims to analyze the effect of Current Ratio (CR) and Debt to Equity Ratio (DER) on Return on Assets (ROA) in real estate companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024. This research employed a quantitative approach with a causal-descriptive design. Secondary data were obtained from audited annual reports published by the IDX. The sample was selected using purposive sampling, resulting in 135 firm-year observations. Data were analyzed using multiple linear regression supported by IBM SPSS version 23 after fulfilling the classical assumption tests. The results indicate that Current Ratio does not significantly affect Return on Assets, suggesting that liquidity is not a primary determinant of profitability in the real estate industry. In contrast, Debt to Equity Ratio has a significant negative effect on Return on Assets, indicating that higher leverage increases financial burdens and reduces profitability. Simultaneously, Current Ratio and Debt to Equity Ratio significantly explain variations in ROA. In conclusion, effective debt management plays a more important role than liquidity management in improving the profitability of real estate companies. Managers should therefore maintain an optimal capital structure to support sustainable financial performance.
Impact of Corporate Social Responsibility between Green Accounting and Sustainable Development Goals Imang Dapit Pamungkas; Muhammad Rafi Raihan; Devina Putri Indra Satata; Anggelica Yufa Kristianto
Jurnal Dinamika Akuntansi Vol. 16 No. 1 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v16i1.4051

Abstract

Purposes: This study aims to test and analyze the impact of CSR on SDGs, Green Accounting's link with SDGs, and CSR's moderating effect on this relationship. Next, it will test and analyze company value as a mediating variable in the relationship between Green Accounting and CSR. Methods: This study uses a quantitative approach. The data included in this study comprises secondary sources, including annual reports and sustainability reports of energy transportation and logistics companies that were listed on the IDX and maintained on corporate websites between 2017 and 2021. This research uses WarpPLS 7.0 software for hypothesis testing and analyzing statistical data. The population of this research is companies that contribute the most significant greenhouse gas emissions in Indonesia. Purposive sampling resulted in a total of 380 samples. Data was collected from annual and sustainability reports from 76 energy, transportation, and logistics companies listed on the Indonesia Stock Exchange (BEI) in 2017-2021. Data were processed and analyzed using WarpPLS 7.0 software. Findings: The results of this study show that green accounting has a positive effect on SDGs, and CSR has a significantly positive impact on SDGs. Furthermore, CSR can strengthen the influence of green accounting on the SDGs, and company value can mediate the relationship between green accounting and CSR. Novelty: This research contributes to placing CSR as a moderating variable in the relationship between green accounting and SDGs and placing company value as a mediating variable in the relationship between green accounting and CSR in energy transportation and logistics sector companies in Indonesia.
Co-Authors A.A. Bagus Amlayasa 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 Ananta Budhi Danurdara Anatasia, Ajeng Anggelica Yufa Kristianto Anna Sumaryati Bagus Permana, Cahya Bambang Minarso, Bambang Chela Diva Aurellia Christina Kesthi Kumara 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 Ibnu Utomo Wahyu Mulyono Ibnu Utomo Wahyu Mulyono Ibrahim, Mohd Hairulnizam 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 Mariatul Hikmah, Lutfia Maulana Ischaq Melati Oktafiyani Muhammad Rafi Raihan Mulyono, Ibnu Utomo Wahyu N. Nurjanah Nabila Jasmine, Adinda Nanda Adhi Purusa Nehayati, Nela Ngurah Pandji Mertha Agung Durya Ngurah Pandji Mertha Agung Durya Ngurah Pandji Pandji Ni Made Rustini, Ni Made Noviastuti, Nina Nurjanah Nurjanah Oktavianasari, Ira Pauline Arum Diana Pramitasari, Ratih Prasada Agra Swastyayana Puji Purwatiningsih, Aris Purwantoro Rahayu, Emik Ramdhani , Aji Kusumah Ramdhani Rania Suksmaningtyas Retno Indah Hernawati Retno Indah Hernawati Ririh Dian Pratiwi Samsiah SANIA FATMAWATI SUKMA Saputro, Dian Festiana Hadi 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 Vincent Didiek Wiet Aryanto Vinka Nashwa Sukmala 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