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INDRASTUTI, DEWI KURNIA
Trisakti School Of Management
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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Probing the predictors of fraud using the Fraud Pentagon Theory Pande Raja Sitanggang, Jhosua; Indrastuti, Dewi Kurnia
Media Bisnis Vol. 17 No. 1 (2025): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v17i1.2738

Abstract

This study aims to investigate how the elements of the fraud pentagon influence the prediction of financial statement fraud. The research identifies six independent variables: financial target, ineffective monitoring, auditor changes, director changes, the number of CEO photos, and personal financial need, while the dependent variable is financial statement fraud. The sample consists of companies from the energy, cyclical, and non-cyclical sectors listed on the Indonesia Stock Exchange, selected based on specific criteria, yielding 168 samples from 56 companies over the period from 2020 to 2022. A purposive sampling method was applied, and multiple regression analysis was conducted. The F-score model was utilized in this research to estimate the likelihood of financial statement fraud. The findings confirm that the independent variable of auditor changes has a positive effect on financial statement fraud, while the independent variable of the number of CEO photos exhibits a negative effects on financial statement fraud. Conversely, the independent variables of financial target, ineffective monitoring, director changes, and personal financial need do not appear to impact financial statement fraud.
The Impact of Pentagon's Fraud Elements on Predicting Financial Report Fraud Yansyahid , Dzikrie; Indrastuti, Dewi Kurnia
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 8 No. 02 (2023): AKUBIS - Desember 2023
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v8i02.792

Abstract

The present study aims to investigate the impact of fraudulent components within the Pentagon on its ability to predict the occurrence of financial report fraud. This research employs several independent variables, including financial targets, external pressure, liquidity, nature of the industry, audit opinion, proportion of independent commissioners, and a number of CEO photos, while the dependent variable is fraudulent financial reporting. This investigation employed data pertaining to manufacturing enterprises that were listed on the Indonesia Stock Exchange during the period spanning from 2018 to 2020. In this study, a total of 104 companies were sampled and a purposive sampling method was utilized to obtain 310 data points. The present investigation utilized a statistical tool known as multiple regression analysis. The findings of the present investigation demonstrate that both the financial target variables and the types of industries significantly adversely impact the occurrence of fraudulent financial reporting. Notably, the factors of external pressure, liquidity, audit opinion, the ratio of independent commissioners, and the quantity of CEO images appear to bear no influence on fraudulent financial reporting. Keywords: Fraud Pentagon, Fraudulent Financial Reporting, Financial Target
INTEGRASI CORPORATE GOVERNANCE DAN ETIKA BISNIS SEBAGAI FONDASI KEBERLANJUTAN PERUSAHAAN Indrastuti, Dewi Kurnia; Ferry Suhardjo; Irwanto Handojo; Arief Effendi, Muhammad; Elvy Napitupulu, Bertha
Jurnal Abdi Masyarakat Vol. 9 No. 1 (2025): Jurnal Abdi Masyarakat November 2025
Publisher : Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/jaim.v9i1.6787

Abstract

The failure of governance and business ethics can have detrimental effects on companies and stakeholders. As such, a strong grasp of governance and business ethics is crucial for organizations to achieve sustainable success and to better withstand crises, thus boosting their competitiveness. The Corporate Governance and Business Ethics webinar, part of the Tridharma Perguruan Tinggi initiative for lecturers at Sekolah Tinggi Ilmu Ekonomi Trisakti and Sekolah Tinggi Ilmu Ekonomi Jayakarta, was organized in partnership with KJA Surya Dinamika Global Makmur. Its goal was to provide participants with a thorough understanding of corporate governance and business ethics concepts, along with practical insights based on the latest regulations. Held on June 19th, 2025, the three-hour session attracted 205 participants from both domestic and international backgrounds. Out of 97 respondents who completed an evaluation form, 95% praised the speakers' quality, 89.7% found the content relevant, and 84,5% considered the webinar highly beneficial.
Audit Report Lag: Peran Key Audit Matters, Karakteristik Firma Audit, dan Faktor Lainnya Aulia Fasha Julianti; Dewi Kurnia Indrastuti
Media Bisnis Vol. 18 No. 1 (2026): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v18i1.3429

Abstract

The purpose of this study is to examine empirically how important key audit matters, audit firm characteristics, and other variables affect audit report lag. The independent variables employed in this study include profitability, firm size, auditor specialization, key audit matters, audit opinion, and public accounting firm, while audit report lag is used as the dependent variable. The object of this study consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2022–2024. A purposive sampling method was used in selecting the research sample, resulting in 225 companies with a total of 675 firm-year observations that met the research criteria. Using multiple linear regression analysis, the data were examined. The results of this study indicate that profitability, audit opinion, and public accounting firms have a negative effect on audit report lag because higher profitability encourages timely financial reporting, companies that receive an unqualified audit opinion face fewer material issues so that the audit can be completed without extended procedures, and companies audited by Big Four public accounting firms benefit from more efficient audit resources and methodologies. Meanwhile, firm size, auditor specialist, and key audit matters are found to have no significant effect on audit report lag.
Edukasi Pemaparan Pencegahan, Deteksi Dan Investigasi Atas Tindak Kecurangan Paulina Sutrisno; Agustin Palupi; Dewi Kurnia Indrastuti
Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Vol. 5 No. 5 (2025): September 2025 - Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat
Publisher : Indonesian Scientific Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59395/te1a5p24

Abstract

Pengabdian masyarakat dengan tema the prevention, detection, investigation of fraud yang dtujukan ke kalangan umum seperti para pelaku industri, karyawan perusahaan, mahasiswa maupun masyarakat umum ini merupakan hasil kerjasama antara Kantor Jasa Akuntan Surya Dinamika Global Makmur (KJA SDGM) dan Pusat Penelitian dan Pengabdian Masyarakat Trisakti School of Management (P3M TSM). Kegiatan pengabdian masyarakat ini bertujuan untuk memperkenalkan secara ringkas mengenai bagaimana mencegah, mendeteksi dan melakukan investigasi atas terjadinya fraud yang marak terjadi pada beberapa waktu belakangan ini. Pemaparan dilakukan oleh dosen akuntansi Trisaksi School of Management yaitu Ibu Agustin Palupi dan Ibu Dewi Kurnia Indrastuti yang memiliki pengalaman sebagai praktisi maupun akademisi. Kegiatan pengabdian masyarakat ini dilakukan secara daring dengan jumlah peserta sebanyak 411. Kegiatan pengabdian masyarakat tersebut diselenggarakan pada hari Kamis, 31 Oktober 2024 selama 3 jam dari pukul 09.00-12.00 WIB. Antusias peserta terlihat dari banyaknya pertanyaan yang dilontarkan baik melalui chat maupun Tanya jawab secara langsung. Kedepannya Kantor Jasa Akuntan Surya Dinamika Global Makmur (KJA SDGM) dan Pusat Penelitian dan Pengabdian Masyarakat Trisakti School of Management (P3M TSM) menyepakati untuk mengadakan webinar series lanjutan yang diadakan setiap 3 bulan sekali.
Model Fraud Hexagon untuk Mengidentifikasi Kecurangan Laporan Keuangan Pratiwi Harmawati; Dewi Kurnia Indrastuti
Media Bisnis Vol. 17 No. 2 (2025): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/kg13bb52

Abstract

This study aims to examine the influence of independent variables on fraudulent financial statements. The independent variables analyzed include financial stability, financial targets, external pressure, personal financial needs, collusion, capability, nature of the industry, effective monitoring, ego, and change in auditor. The sample consists of 121 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2021–2023, totaling 363 data points. The methods used are purposive sampling and logistic regression. The analysis results indicate that the Nature of Industry shows a negative effect on fraudulent financial statements. Higher receivables tend to reduce the risk of fraudulent financial statements, as they require comprehensive disclosure and in-depth analysis, enhancing creditor oversight. Meanwhile, Financial Stability, Financial Targets, External Pressure, Personal Financial Needs, Collusion, Effective Monitoring, Capability, Ego, and Change in Auditor do not significantly influence fraudulent financial statements.
Akuntabilitas dan Amanah : Evaluasi Pengelolaan Dana Kurban Pada RT X di Kota Bekasi Dewi Kurnia Indrastuti; Rinjani
Jurnal Abdimas Sosial, Ekonomi, dan Teknologi Vol. 5 No. 1 (2026): Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jaxbxg82

Abstract

Qurban funds are collected from individuals who want to perform qurban. The funds are managed by the organizing committee and used to purchase sacrificial animals to be distributed to eligible beneficiaries. This study evaluates the management of qurban funds by RT “X” in Bekasi City for the year 2026 to assess whether the process was carried out in an accountable manner. Data were collected through interviews and document reviews. These processes were conducted from early June to early July 2026. The findings indicate that all major stages of the process including fund collection, procurement of sacrificial animals, slaughtering, distribution of the meat, and the return of any remaining funds were implemented transparently and supported by adequate evidences, Drawing on Stewardship theory and The COSO Internal Contro Framework, this study recommends a clearer segregation of dusties among committee members, particularly in the area of fund management, procurement, and reporting. Strengthening the division of responsibility is expected to enhance the effectiveness of the committee’s operations while simultaneously promoting transparency, accountability, and good governance in the management of future qurban funds..
Co-Authors Agustin Palupi Aldani, Malika Putri Andreanto Chandra Arief Effendi, Muhammad Aulia Fasha Julianti Calvin Elvy Napitupulu, Bertha FAUZIAH SRI MUMPUNI Ferry Suhardjo Fitri Rahmawati IRWANTO HANDOJO MAHARANI BINTANG DWI MILLENNIUM Nur Azizah , Dienda Pande Raja Sitanggang, Jhosua Pratiwi Harmawati Rinjani Sutrisno, Paulina VENIA MARIA DJOJO Yansyahid , Dzikrie