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All Journal Jurnal Konseling dan Pendidikan JURNAL MANAJEMEN MOTIVASI Jurnal Riset Akuntansi dan Keuangan Owner : Riset dan Jurnal Akuntansi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Equity Journal of Accounting Auditing and Business Jurnal Akuntansi Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Daengku: Journal of Humanities and Social Sciences Innovation Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) IIJSE Neraca Manajemen, Akuntansi, dan Ekonomi Equity
Poppy Sofia Koeswoyo
Accounting Department, Faculty Of Economics And Business, Padjadjaran University, Indonesia
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Mapping the Frontier of Fraud and Artificial Intelligence: An Analysis of Scholarly Publications Kamilah, Raida Shafa; Koeswoyo, Poppy Sofia; Irawady, Cahya
JURNAL MANAJEMEN MOTIVASI Vol 22 No 1 (2026): Jurnal Manajemen Motivasi
Publisher : Universitas Muhammadiyah Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29406/jmm.v22i1.8514

Abstract

The advancement of digital technology has transformed financial fraud prevention. While AI enables real-time, accurate fraud detection, it also poses risks through misuse, such as deepfakes and identity theft. This study maps global research on AI in fraud detection using bibliometric analysis of 146 Scopus-indexed articles. Results highlight a surge in publications since 2020, led by India, the UK, and South Africa. Core themes include fraud detection, risk assessment, and decision making, with emerging topics like AI explainability and chatbots. This study offers a comprehensive overview to guide future research and strengthen adaptive fraud prevention strategies.
The Relationship Between Machiavellian, Personality Traits, and Organizational Ethical Culture and Auditor Dysfunctional Behavior (A Survey of Auditors at the Audit Board of the Republic of Indonesia (BPK RI)) Dhahlia Dian Wijaya Wardhani; Poppy Sofia Koeswayo; Ahmad Zakie Mubarok
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5266

Abstract

This research was conducted based on the phenomenon of dysfunctional auditor behavior, which is a major concern that has the potential to undermine the reputation of the Audit Board of the Republic of Indonesia (BPK) and one of the challenges for the BPK in preparing auditors who are able to apply the organization's core values in carrying out audit duties. The purpose of this study is to determine the influence of machiavellian, personality traits, and organizational ethical culture on dysfunctional auditor behavior. The purpose of this study is to determine the influence of machiavellian, personality traits, and organizational ethical culture on dysfunctional auditor behavior. This research method is a quantitative method with a survey approach on auditors at the BPK RI. This study uses primary data obtained through online questionnaires by 268 respondents who are sampled in the study. The data analysis method of this study is descriptive statistics and path analysis using the IBM SPSS Statistics 26 program. The results show that Machiavellian have a significant positive effect on dysfunctional auditor behavior, while personality traits have a significant negative effect on dysfunctional auditor behavior. Meanwhile, organizational ethical culture has a negative but insignificant effect on dysfunctional auditor behavior.
When Earnings Management Becomes a Signal: Information Asymmetry, Corporate Governance, and Firm Value Erna Hernawati; Husnah Nur Laela Ermaya; Poppy Sofia Koeswayo
Daengku: Journal of Humanities and Social Sciences Innovation Vol. 6 No. 4 (2026)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.daengku5021

Abstract

This study examines how information asymmetry, financial distress, and earnings management are associated with firm value, and investigates the role of corporate governance in conditioning the market valuation of discretionary reporting behavior. The study adopts a quantitative explanatory research design using firm-level secondary data from non-financial publicly listed firms operating in manufacturing and manufacturing-related sectors in Indonesia. The final sample consists of 1,321 firm-year observations. The empirical analysis employs a path analysis approach with observed variables, enabling the simultaneous estimation of direct effects, indirect effects through earnings management, and moderating effects involving corporate governance. Model estimation is conducted using maximum likelihood techniques. The results indicate that information asymmetry and earnings management are negatively associated with firm value, while financial distress does not exhibit a significant direct effect. Earnings management does not mediate the relationships between information asymmetry or financial distress and firm value. However, corporate governance plays a significant moderating role by attenuating the negative association between earnings management and firm value. This finding suggests that the market evaluates discretionary reporting behavior conditionally, depending on governance quality. The study relies on accounting- and market-based proxies within an associative empirical framework, which limits causal interpretation. The findings nevertheless highlight the importance of incorporating governance-related conditional mechanisms when examining the economic consequences of financial reporting practices. This study contributes to the literature by positioning corporate governance as an interpretive mechanism that conditions the valuation consequences of earnings management rather than merely constraining managerial discretion. By integrating moderation and mediation structures within a unified empirical framework, the study offers a more nuanced understanding of how the market evaluates financial reporting behavior in an emerging economy context.
Co-Authors Adam Nugraha Hidayat Ahmad Zakie Mubarok Ahmad Zakie Mubarrok Ahmad Zakie Mubarrok Arifin, Luthfia Sari Avianti, Ilya Bawono Yudyanto Arief Kusumo Cahya Irawady Citra Sukmadilaga Claudya, Eva Dea Arme Tiara Harahap Devianti Yunita Harahap Dhahlia Dian Wijaya Wardhani Djoemarma Bede Dyah Sisca Putri Pramesti Eldi Puji Resza Erlangga Prakasa Erlangga Prakasa Erna Hernawati Evita Puspitasari Filosofi Putri Aulia Husnah Nur Laela Ermaya Ilhamsyah Al Rasyid Jonatan, Arif Kamilah, Raida Shafa Luh Wulan Permatasari Mubarok, Ahmad Zakie Mubarrok, Ahmad Zakie Muhammad Arya Lokamandala Nenden Indriani Setyawati, Dinie Sofik Handoyo Sony Devano Wardhani, Dhahlia Dian Wijaya Yunita, Devianti