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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)
Imang Dapit Pamungkas
Univeritas Dian Nuswantoro
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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.
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): All articles in this issue include authors from 3 countries of origin (Indonesi
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.
Leverage dan Likuiditas pada Opini Audit Going concern Dimoderasi Kualitas Audit Lutfia Mariatul Hikmah; Imang Dapit Pamungkas
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.
Pengaruh Kompetensi Auditor,Independensi, dan Tekanan Waktu terhadap Kualitas Audit Dengan Teknologi Informasi Sebagai Moderasi Maulana Zhynangda Habbil; Wikan Isthika; Imang Dapit Pamungkas; Purwantoro Purwantoro
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 9 (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.v8i9.13244

Abstract

This study aims to analyze the effects of auditor competence, auditor independence, and time pressure on audit quality, with information technology as a moderating variable, at public accounting firms in Semarang. This study employs a quantitative approach using primary data collected via questionnaires and analyzed using SPSS. The results indicate that auditor competence and auditor independence have a positive effect on audit quality, whereas time pressure has no effect. Furthermore, information technology does not moderate the effects of auditor competence, auditor independence, or time pressure on audit quality.
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 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 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 Lutfia Mariatul Hikmah Mariatul Hikmah, Lutfia Maulana Ischaq Maulana Zhynangda Habbil Melati Oktafiyani Muhammad Rafi Raihan Mulyono, Ibnu Utomo Wahyu N. Nurjanah 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 Noviastuti, Nina Nurjanah Nurjanah Nurjanah Oktavianasari, Ira Pauline Arum Diana Pramitasari, Ratih Prasada Agra Swastyayana Puji Purwatiningsih, Aris Purwantoro Purwantoro Purwantoro Purwantoro Purwantoro 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 Yobel, Marshelino Putra Yohan Wismantoro Yulita Setiawanta Yulita Setiawanta Yunitasari, Febby Ana Zaky Machmuddah Zidane Bertand Arya Zidane Bertand Arya