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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi Indonesia JURNAL ECONOMIA Jurnal Ilmiah Akuntansi dan Humanika Krisna: Kumpulan Riset Akuntansi EL-MUHASABA Jurnal Bisnis dan Manajemen Jurnal Keuangan dan Perbankan Abdimas Jurnal Ilmiah Mahasiswa FEB JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma Wacana, Jurnal Sosial dan Humaniora TEMA (Jurnal Tera Ilmu Akuntansi) Journal of Innovation and Applied Technology International Journal of Local Economic Governance The International Journal of Accounting and Business Society Jurnal Akuntansi dan Perpajakan JABE (Journal of Accounting and Business Education) Riset Akuntansi dan Keuangan Indonesia Jurnal Manajemen dan Kewirausahaan (JMDK) Jurnal Kajian Akuntansi AFRE Accounting Financial Review QARDHUL HASAN: MEDIA PENGABDIAN KEPADA MASYARAKAT Journal of Public Administration Studies JIA (Jurnal Ilmiah Akuntansi) Amwaluna Jurnal Ekonomi dan Keuangan Syariah Value: Jurnal Manajemen dan Akuntansi JPSI (Journal of Public Sector Innovations) JPM (Jurnal Pendidikan Modern) Jurnal Akuntansi Madani : Indonesian Journal of Civil Society Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Pengabdian kepada Masyarakat Nusantara Accounting and Business Journal Akuntansi Bisnis & Manajemen (ABM) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Accounting and Finance Studies Jurnal Multidisiplin Madani (MUDIMA) East Asian Journal of Multidisciplinary Research (EAJMR) Jurnal Bisnis, Ekonomi, dan Sains Formosa Journal of Multidisciplinary Research (FJMR) Journal of Universal Community Empowerment Provision Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Indonesian Journal of Contemporary Multidisciplinary Research Eduvest - Journal of Universal Studies Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Amsir Accounting & Finance Journal Indonesian Journal of Entrepreneurship & Startups International Journal of Applied Economics, Accounting and Management (IJAEAM) Jurnal Kewirausahaan dan Inovasi Riset Akuntansi dan Keuangan Indonesia Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) E-Amal: Jurnal Pengabdian Kepada Masyarakat International Journal of Business and Quality Research International Journal of Economics, Business and Innovation Research Amwaluna: Jurnal Ekonomi dan Keuangan Syariah CITACONOMIA : Economic and Business Studies Atestasi : Jurnal Ilmiah Akuntansi Jurnal Ilmiah Akuntansi dan Bisnis Open Access DRIVERset
Lilik Purwanti
Brawijaya University
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Neuroscience Social Sciences Other

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Analisis Deteksi Fraud dalam rangka Audit Investigatif oleh Aparat Pengawasan Intern Pemerintah pada Kota Malang Bhakti Prasetya Pratama; Lilik Purwanti
Jurnal Akuntansi Indonesia Vol 14, No 2 (2025): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung, Faculty of Economic and Business, Accounting Dept

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.14.2.156-175

Abstract

AbstractThis study aims to describe fraud detection in the context of investigative audits by the Government Internal Audit using a fraud theory approach. This study was conducted using a qualitative method with a descriptive approach. Research data was collected through documentation and interviews with selected informants. The research was conducted at the Malang City Regional Inspectorate. An investigative audit with a fraud theory approach is conducted by fulfilling the predication to identify potential fraud, particularly indications of corruption. This process involves several steps: analyzing available data, creating a hypothesis, testing the hypothesis, and refining and mending the hypothesis. The study's findings indicate that the Malang City Regional Inspectorate has detected fraud through investigative audits based on the fraud theory approach. This has an impact on investigative auditing procedures in response to complaints and public reports. The Malang City Regional Inspectorate's whistleblowing system enhances investigative audits' efficiency, resulting in shorter timeframes and more streamlined procedures. This research is expected to contribute to the development of knowledge in auditing and serve as an alternative reference source for APIP regarding fraud detection strategies through investigative audits.Keywords: Fraud; Qualitative Approach; Investigative Audit; Internal SupervisoryAbstrakPenelitian ini berupaya untuk mendeskripsikan deteksi fraud dalam rangka audit investigatif oleh Aparat Pengawasan Intern Pemerintah dengan fraud theory approach. Penelitian ini dilakukan menggunakan metode kualitatif dengan pendekatan deskriptif. Pengumpulan data dilakukan melalui dokumentasi dan wawancara kepada informan. Situs penelitian ini yaitu Inspektorat Daerah Kota Malang. Audit investigatif dengan fraud theory approach dilakukan dengan memperhatikan pemenuhan predication untuk mengidentifikasi ada tidaknya fraud berupa indikasi korupsi dengan langkah-langkah yaitu analisis data, merumuskan sebuah hipotesis, menguji hipotesis, dan pembenahan hipotesis. Hasil penelitian menunjukkan bahwa Inspektorat Daerah Kota Malang telah melaksanakan deteksi fraud melalui audit investigatif berdasarkan fraud theory approach. Hal ini berdampak pada prosedur audit investigatif yang berasal dari pengaduan dan laporan masyarakat. Whistleblowing system pada Inspektorat Daerah Kota Malang mampu meningkatkan efisiensi berupa pelaksanaan audit investigatif yang lebih singkat secara waktu dan lebih ringkas secara prosedur. Penelitian ini diharapkan dapat membantu mengembangkan ilmu pengetahuan di bidang auditing dan sebagai sarana alternatif sumber rujukan bagi APIP tentang strategi mendeteksi fraud melalui audit investigatif.Kata kunci: Fraud; Pendekatan Kualitatif; Audit Investigatif; Pengawas Internal
Tren, Tantangan, Implementasi ESG, dan Peran Akuntansi dalam Mendukung Keberlanjutan Bisnis: Studi Tinjauan Literatur Rezekiro Indah Ruthmia; Lilik Purwanti
Indonesian Journal of Entrepreneurship and Startups Vol. 4 No. 1 (2026): January 2026
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijes.v4i1.15792

Abstract

Studi ini menelaah perkembangan praktik Environmental, Social, and Governance (ESG) melalui kajian terhadap publikasi akademik global, laporan regulasi, dan dokumen industri. Pertanyaan utama yang dijawab dalam tinjauan ini adalah bagaimana tren, tantangan, dan praktik implementasi ESG memengaruhi keberlanjutan bisnis, serta bagaimana peran akuntansi dalam memperkuat integrasi ESG. Dengan menggunakan systematic literature review yang dikombinasikan dengan analisis konten dan tematik, penelitian ini mensintesis perkembangan utama terkait pelaporan ESG, tekanan regulasi, dan meningkatnya ekspektasi pemangku kepentingan. Hasil temuan menunjukkan bahwa adopsi ESG semakin meningkat, didorong oleh kebutuhan transparansi dan penyelarasan dengan tujuan keberlanjutan. Namun, berbagai tantangan seperti risiko greenwashing, ketidakharmonisan standar pelaporan, tingginya biaya implementasi, dan keterbatasan kapasitas organisasi masih menghambat penerapannya. Tinjauan ini juga menegaskan bahwa akuntansi memiliki peran penting dalam memastikan kredibilitas, keterbandingan, dan kegunaan informasi ESG melalui proses pengukuran, verifikasi, dan pelaporan keberlanjutan. Secara keseluruhan, studi ini memberikan pemahaman terpadu mengenai kemajuan ESG, hambatan praktis, serta implikasinya bagi ketahanan jangka panjang bisnis
Sustainability Reporting Trends: A Systematic Literature Review Masniatul Aulia; Lilik Purwanti
Indonesian Journal of Entrepreneurship and Startups Vol. 4 No. 1 (2026): January 2026
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijes.v4i1.15793

Abstract

This study aims to analyze trends and directions in sustainability report research using the SINTA indexed journal database and Emerald Insight international journal publications. This study uses a Systematic Literature Review (SLR) approach by reviewing open access articles published between 2019 and 2025. This study uses a framework of legitimacy theory, stakeholder theory, agency theory, signaling, and institutional theory that includes empirical and conceptual studies. The results of the analysis show that most studies in Indonesia use a quantitative approach with data from company annual reports from the Indonesia Stock Exchange. On the other hand, articles from Emerald Publishing combine quantitative and mixed methods approaches based on GRI standards as a measure of sustainability. Theoretically, these results increase the relevance of legitimacy theory and stakeholder theory as conceptual foundations in sustainability report analysis. Practically, this study highlights the importance of SR implementation and monitoring as tools for corporate transparency and accountability
Analysis of Capital Structure Determinants in Manufacturing Companies: Integration of Emerging Market Contextual Factors Lilik Purwanti; Roekhudin; Anita Wijayanti; Aryo Prakoso; Melinda Ibrahim; Syarifah Nurhalisa Alattas
Jurnal Ilmiah Akuntansi dan Bisnis Vol. 21 No. 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2026.v21.i01.p01

Abstract

Capital structure theory has developed substantially over time; however, its applicability to emerging markets characterised by funding constraints, such as Indonesia, remains insufficiently explored. Market frictions and institutional limitations may weaken the explanatory power of traditional frameworks, including the pecking order and trade-off theories, in explaining firms’ financing decisions. This study examines the determinants of capital structure in an emerging market context and identifies the need for theoretical refinement. Using panel data from 86 manufacturing firms listed on the Indonesia Stock Exchange over the 2019–2023 period and employing a panel regression estimated through a Partial Least Squares approach, the results show that profitability has a significant negative effect on capital structure, while share capital, debt tax shields, and firm size do not exert a statistically significant influence. Notably, the analysis reveals a positive relationship between business risk and leverage, which contradicts conventional theoretical predictions. This finding provides empirical support for the need to reformulate capital structure theory to better reflect the characteristics of emerging markets, particularly those facing capital market constraints.
Analysis of Capital Structure Determinants in Manufacturing Companies: Integration of Emerging Market Contextual Factors Lilik Purwanti; Roekhudin; Anita Wijayanti; Aryo Prakoso; Melinda Ibrahim; Syarifah Nurhalisa Alattas
Jurnal Ilmiah Akuntansi dan Bisnis Vol. 21 No. 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2026.v21.i01.p01

Abstract

Capital structure theory has developed substantially over time; however, its applicability to emerging markets characterised by funding constraints, such as Indonesia, remains insufficiently explored. Market frictions and institutional limitations may weaken the explanatory power of traditional frameworks, including the pecking order and trade-off theories, in explaining firms’ financing decisions. This study examines the determinants of capital structure in an emerging market context and identifies the need for theoretical refinement. Using panel data from 86 manufacturing firms listed on the Indonesia Stock Exchange over the 2019–2023 period and employing a panel regression estimated through a Partial Least Squares approach, the results show that profitability has a significant negative effect on capital structure, while share capital, debt tax shields, and firm size do not exert a statistically significant influence. Notably, the analysis reveals a positive relationship between business risk and leverage, which contradicts conventional theoretical predictions. This finding provides empirical support for the need to reformulate capital structure theory to better reflect the characteristics of emerging markets, particularly those facing capital market constraints.
The Influence of Foreign Directors, Capital Expenditures, Financial Constraints, and Profitability on Carbon Emission Disclosure Triwardoyo, Anggito; Purwanti, Lilik
TEMA Vol. 27 No. 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tema.27.1.04

Abstract

This quantitative study aims to examine the empirical influence of foreign directors, capital expenditure, financial constraints, and profitability on carbon emission disclosure. The energy sector was selected as the research object because it has been the largest contributor to carbon emissions since 2022. Secondary data were obtained from 47 energy sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period and selected using a purposive sampling technique. Data analysis using Stata MP7 indicates that foreign directors and financial constraints do not have a significant effect on carbon emission disclosure, while capital expenditure and profitability have negative effects in opposite directions. These findings are not aligned with stakeholder theory and legitimacy theory, as profitability and capital expenditure tend to prioritize the fulfillment of stakeholders’ interests that are oriented toward non-environmental concerns.
The ESG Paradox: A Critique of the Sustainability Narrative Hegemony in the Indonesian Palm Oil Industry Riyawan Saputra; Lilik Purwanti; Haria Saputri
Accounting and Business Journal Vol 8 No 1 (2026): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v8i2.5039

Abstract

This study comprehensively examines Environmental, Social, and Governance (ESG) reporting practices in the Indonesian palm oil industry to uncover the fundamental discrepancy between administrative sustainability narratives and operational realities. The main objective of this research is to dismantle how ESG reporting functions as a hegemonic system that legitimizes corporate dominance without resolving socio-ecological issues at the grassroots level. The method used is interpretative qualitative with a Critical Discourse Analysis (CDA) approach based on Norman Fairclough's model applied to the sustainability reports of large-scale public palm oil companies. The novelty of this research lies in the introduction of the Relational Ambiguity concept to explain the paradoxical gap between document representations that meet compliance standards and the reality of exploitation in the field. The analysis results from various reports show that corporate narratives contain absolute performative claims (such as zero deforestation and one hundred percent traceability) without methodological transparency, systematically suppressing counter-discourses regarding histories of preservation sanctions, certification revocations, and agrarian conflicts. Furthermore, a significant evaluation gap was found among global ESG rating agencies, proving that sustainability metrics are highly susceptible to administrative compliance bias. In conclusion, ESG practices in this industry function more as instruments of symbolic power to maintain capital market legitimacy rather than true accountability mechanisms. Therefore, it is recommended that regulators mandate independent third-party audits and provide inclusion spaces for counter-discourses within ESG reporting standards
Co-Authors . Setiyarini Abd. Rasyid Syamsuri Aditya Maulana, Aditya Agus Arifin Ahmad Rizal Jayadi Ahmad Yani Aji Dedi Mulawarman Alfajri, Yusuf Lutfi Ali Djamhuri Alifiyah, Putri Dwi Allegheno Ditoananto Alya Diajeng Pangestu Alya Putri Andika Dwi Krisna Andriani Andrias Nur Rochim Anita Wijayanti Arganata, R Boby Tri Arif Kurniawan Wahono Aryo Prakoso Aryo Prakoso Ayu Astari Ayu Astari, Ayu Ayu Fury Puspita Bhakti Prasetya Pratama Cindy Getah Trisna June Devy Pusposari Dian Surya Ayu Diwayana Putri Nasution Driana Leniwati Eko Ganis Sukoharsono Eko Ganis Sukoharsono Endang Mardiati Endang Mardiati Eny Zuhrotin Nasyi’ah Erwin Saraswati Fadli, Muhammad Mutohar Faizal Angga Nugraha Fala, Dwi Yana Amalia Sari Febiani, Ismi Gugus Irianto Gustin Tanggulungan Hadiwibowo, Imam Hafit, Muhamad Haria Saputri Hazar, Dewi Hotman Jefferson Simatupang I Gusti Ayu Agung Omika Dewi I Gusti Ayu Agung Omika Dewi Ika Makherta Sutadji Ika Shohihah Imam Subekti Indiraswari, Susmita Dian Indrayani Ismi Farida Siregar Ismi Febiani Iwan Triyuwono Khairul Shaleh Kharisma Nugraha Putra Kharisma Nugraha Putra Lamase, Muh. Fadhir A.I. Linawati Linawati Made Sudarma Mas Nur Mukmin Masniatul Aulia Mazda Eko Sri Tjahjono Melinda Ibrahim Melinda Ibrahim Mohamad Djasuli, Mohamad Mohamad Khoiru Rusydi Mohammad Khoiru R Muhammad Fahminuddin Rosyid Muhammad Ichsan Muhammad Ridho Hidayat Munna, Zulfa Nailli NadaFajar Nurmani'ah Widiarti Nasyi’ah, Eny Zuhrotin Ni Made Ananda Saraswati Ni Made Dhian Rani Yulianti Nitsae, Oli Gretia Nuraini Ismail Nurkholis Hamidi Nurkholis Nurkholis Nurkholis Nurkholis Nyimas Wardatul Afiqoh Ocktavianto, Eko Prasetyo Oli Gretia Nitsae Pande Gede Cahyana Pongsapan, Marchelyn Poniman Prasetio, Januar Eko Pujangga Abdillah, Pujangga Putra, Kharisma Nugraha Putri, Mita Oktavia R Boby Tri Arganata Rakhmawati, Henny Ramadhan, Taufiq Ramadhani, Annas Rahmat Ramadhani, Febrina Nur Ratika Hanna Alfia Rendy Gigih Pratama Rezekiro Indah Ruthmia Riana, Aista Wahyu Rino Tam Cahyadi, Rino Tam Rizki Ramadhan Roekhudin Roekhudin Roekhudin Roekhudin, Roekhudin Rosalina Pebrica Mayasari Rosdita Indah Yuniawati Rosidi Rosidi Rosidi Rosidi, R Rosyid, Muhammad Fahminuddin Rr. Sri Pancawati Martiningsih Ruth Ratih Larasati salmah, st Salsabila Rudini, Khansa Saputra, Riyawan Septia Putri, Elieva Setiawan, Zeffri Siregar, Mercy Irene Christine Soelchan Arief Effendi Soelchan Arief Effendi Soelchan Arief Effendi Sri Susanti Sri Wahjuni Latifah Sri Wahyuni Subroto, Farradiba Nava Kinan Suswanda, Yoana Kresentia Sutrisno T Syarifah Nurhalisa Alattas Tri Wahyu Oktavendi Triwardoyo, Anggito Umaimah Unti Ludigdo Wahono, Arif Kurniawan Wilamsari, Feni Wuryan Andayani Yazied, Naufal Yeney Widya Prihatiningtias Yohanes Cores Seralurin Zeffri Setiawan Zhongqiu Zhao Zuhrotin Nasyi’ah, Eny Zulfikar Ismail Zulfikar Ismail