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All Journal International Journal of Financial, Accounting, and Management INVOICE : JURNAL ILMU AKUNTANSI Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)
Bunga Indah Bayunitri
Widyatama University, Bandung, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The influence of whistleblowing system toward fraud prevention Windy Yulian Maulida; Bunga Indah Bayunitri
International Journal of Financial, Accounting, and Management Vol. 2 No. 4 (2021): March
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v2i4.177

Abstract

Purpose: This study aimed to determine the implementation of whistleblowing system and fraud prevention, and to find out how the whistleblowing system affects fraud prevention at the Jabar Banten Central Bank in Bandung. Research Methodology: This study used the explanatory method and simple linear regression analysis. The program used was SPSS Version 19.00. Results: The whistleblowing system affected fraud prevention by 54.3%. Limitation: The study is limited to the role of the whistleblowing system and fraud prevention. Contribution: The results of this study contribute to improving the application of the whistleblowing system and preventing fraud. Keywords: Whistleblowing system, Fraud prevention
The Influence of Profitability, Solvency and Company Size to Audit Report Lag Banowaty Ayu; Bunga Indah Bayunitri
Jurnal Ekonomi, Bisnis & Entrepreneurship Vol. 14 No. 2 (2020): Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/2y90nc41

Abstract

The purpose of this study was to determine the effect of profitability, solvency, and company size on audit report lag. This research was motivated by a case of delayed reporting of financial statements to companies listed on the Indonesia Stock Exchange that has an impact on the decline in investor confidence in the company. The research method used the explanatory method. The independent variables in this study are profitability, solvency, and company size, while the dependent variable is the audit report lag. The data used secondary data, obtained through the company's annual financial statement data as research objects. The sample in this study were 10 companies from the population, as many as 50 companies. Hypothesis testing is done by multiple linear regression analysis using the IBM SPSS Statistics 20 program. The results showed that the profitability, solvency, and size of the company affect the audit report lag.
Green Accounting Impact on Financial Performance of Indonesian Food and Beverage Firms Listed on IDX 2020–2023 Bunga Indah Bayunitri; Rasi V. Saragih; Irene Sukma Lestari Barus; Tetty Lasniroha
Invoice : Jurnal Ilmu Akuntansi Vol. 8 No. 1 (2026): March 2026
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/8dy85r72

Abstract

This study investigates the impact of green accounting on the financial performance of food and beverage manufacturing firms listed on the Indonesia Stock Exchange (IDX) during the period 2020–2023. Increasing environmental challenges and regulatory pressures have encouraged companies to incorporate environmental costs into their financial reporting systems; however, the adoption of green accounting in Indonesia remains relatively limited. This study employs a quantitative approach using panel data regression analysis. The sample consists of 11 firms selected through purposive sampling, resulting in 44 firm-year observations. Financial performance is proxied by Return on Assets (ROA), while green accounting is measured using the environmental cost ratio, defined as the proportion of corporate social responsibility (CSR) environmental expenditures to earnings after tax. The empirical results reveal that green accounting has a statistically significant effect on financial performance. Firms that allocate and manage environmental costs more efficiently tend to demonstrate higher profitability levels. This finding suggests that integrating environmental considerations into financial decision-making not only enhances operational efficiency but also strengthens corporate reputation and investor confidence. Moreover, the results support legitimacy theory, indicating that companies engaging in environmental responsibility are more likely to gain stakeholder trust, which contributes to improved financial outcomes. Despite its significance, the explanatory power of green accounting remains moderate, implying that other factors also influence financial performance. This study contributes to the literature by providing empirical evidence from an emerging market context and highlights the strategic importance of green accounting in achieving sustainable financial performance. The findings also offer practical implications for managers and policymakers to promote broader adoption of environmentally responsible accounting practices.
Auditor Professionalism and Audit Judgment: The Moderating Role of Compliance Pressure Bunga Indah Bayunitri; Aditya Restumayadi; Irene Sukma Lestari Barus; Tetty Lasniroha Sarumpaet
Invoice : Jurnal Ilmu Akuntansi Vol. 8 No. 2 (2026): September 2026
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/d3jc3z30

Abstract

Audit judgment plays a critical role in ensuring the credibility of financial reporting and maintaining public trust in the auditing profession. Although auditor professionalism has frequently been identified as an important determinant of audit judgment, previous studies have reported inconsistent findings regarding its effectiveness, while the moderating role of compliance pressure remains insufficiently explored. This study aims to examine the effect of auditor professionalism on audit judgment and to investigate whether compliance pressure moderates this relationship. A quantitative survey was conducted involving 64 auditors working in Public Accounting Firms, and the data were analyzed using Moderated Regression Analysis (MRA). The results indicate that auditor professionalism has no significant effect on audit judgment (β = 0.086; t = 0.767; p = 0.446). Furthermore, compliance pressure does not significantly moderate the relationship between auditor professionalism and audit judgment (interaction β = −0.027; t = −0.845; p = 0.401). These findings suggest that audit judgment is likely influenced by factors beyond professionalism alone, such as organizational environment, audit culture, and other contextual conditions. The study contributes to the audit judgment literature by providing empirical evidence that challenges the assumption that professionalism directly enhances audit judgment under compliance pressure. Practically, the findings highlight the importance for public accounting firms and professional bodies to strengthen organizational support, ethical culture, and professional development programs alongside technical competency to improve audit quality.
Co-Authors Aditya Restumayadi Banowaty Ayu Irene Sukma Lestari Barus Rasi V. Saragih Tetty Lasniroha Tetty Lasniroha Sarumpaet Windy Yulian Maulida