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All Journal BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Ekonomi Jurnal Info Sains : Informatika dan Sains International Journal of Economics, Social Science, Entrepreneurship and Technology (IJESET) SENTRI: Jurnal Riset Ilmiah JOEL: Journal of Educational and Language Research Journal of Economics and Business (JECOMBI) Jurnal Manajemen Dan Bisnis Ekonomi Jurnal Riset Ekonomi dan Akuntansi Riset Ilmu Manajemen Bisnis dan Akuntansi Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Bisnis dan Ekonomi Akuntansi: Jurnal Riset Ilmu Akuntansi Journal of Management and Innovation Entrepreneurship (JMIE) Baashima: Jurnal Bisnis Digital, Akuntansi, Kewirausahaan, dan Manajemen Jurnal Greenation Ilmu Akuntansi Jurnal Ekonomi, Akuntasi dan Manajemen Indonesia(JEAMI) Balance: Jurnal Akuntansi, Auditing, dan Keuangan Atestasi : Jurnal Ilmiah Akuntansi
Rely, Gilbert
Universitas Bhayangkara Jakarta Raya
Religion Aerospace Engineering Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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PENGARUH e-AUDIT, TEKNOLOGI AUDIT BERBASIS AI, DAN BIG DATA ANALYTICS TERHADAP DETEKSI FRAUD (STUDI EMPIRIS PADA BADAN PEMERIKSA KEUANGAN REPUBLIK INDONESIA) Elsa Natali; Gilbert Rely; Pratiwi Nila Sari
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 2 No. 3 (2025): Maret
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v2i3.1942

Abstract

Penelitian ini bertujuan untuk menguji pengaruh e-Audit, teknologi audit berbasis AI, dan big data analytics terhadap deteksi fraud pada Badan Pemeriksa Keuangan Republik Indonesia (BPK RI), menggunakan pendekatan kuantitatif dengan data yang dikumpulkan melalui kuesioner Skala Likert. Populasi penelitian adalah auditor pada Kantor Pusat BPK RI, pengambilan sampel menggunakan metode purposive sampling sebanyak 100 responden. Variabel independen e-Audit, teknologi audit berbasis AI, dan big data analytics, sedangkan variabel dependen deteksi fraud. Metode analisis data yang digunakan adalah uji validitas, uji reliabilitas, uji asumsi klasik, uji regresi linear berganda, dan uji hipotesis dengan bantuan SPSS Statistik 26. Hasil penelitian menunjukkan bahwa secara parsial, masing-masing variabel independen, yaitu e-Audit, teknologi audit berbasis AI, dan big data analytics, memiliki pengaruh positif dan signifikan terhadap deteksi fraud. Secara simultan, e-Audit, teknologi audit berbasis AI, dan big data analytics secara bersama-sama memiliki pengaruh positif dan signifikan terhadap deteksi fraud. Kombinasi dari ketiga variabel menunjukkan bahwa penerapan teknologi yang terintegrasi dapat meningkatkan efektivitas proses deteksi fraud. Simpulan, bahwa implementasi e-Audit, pemanfaatan teknologi audit berbasis AI, dan pengolahan data menggunakan big data analytics, baik secara individu maupun secara bersama-sama, mampu mendukung upaya peningkatan efektivitas deteksi fraud pada BPK RI. Kata Kunci : E-Audit, Artificial Intelligence, Big Data Analytics, Deteksi Fraud
PENGARUH TEKNIK AUDIT BERBANTUAN KOMPUTER, COMPUTER SELF-EFFICACY, DAN KOMPETENSI TERHADAP KINERJA AUDITOR (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI WILAYAH BEKASI) Maharani, Dea; Gilbert Rely; Pratiwi Nila Sari
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 2 No. 3 (2025): Maret
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v2i3.1944

Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh yang dapat terjadi antara: (1) Teknik Audit Berbantuan Komputer terhadap Kinerja Auditor, (2) Computer Self-Efficacy terhadap Kinerja Auditor, (3) Kompetensi terhadap Kinerja Auditor, (4) Teknik Audit Berbantuan Komputer, Computer Self-Efficacy, dan Kompetensi secara simultan terhadap Kinerja Auditor, sampel penelitian auditor eksternal yang bekerja pada 13 Kantor Akuntan Publik di Wilayah Bekasi. Jumlah responden sebanyak 100 responden. Teknik pengambilan sampel dengan purposive sampling yang merupakan salah satu teknik dalam kelompok non probability sampling. Metode pengumpulan data menggunakan metode kuesioner, rancangan pengujian hipotesis dengan menggunakan IBM SPSS versi 25, menyimpulkan bahwa (1) teknik audit berbantuan komputer berpengaruh positif dan signifikan terhadap kinerja auditor; (2) computer self-efficacy berpengaruh positif dan signifikan terhadap kinerja auditor; (3) kompetensi berpengaruh positif dan signifikan terhadap kinerja auditor; (4) teknik audit berbantuan komputer, computer self-efficacy, dan kompetensi secara bersama-sama Berpengaruh Positif Dan Signifikan Terhadap Kinerja Auditor. Kata Kunci: Teknik Audit Berbantuan Komputer, Computer Self-Efficacy, Kompetensi, Kinerja Auditor
PENGARUH GREEN INVESTMENT, ECO EFFICIENCY DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN (EMITEN SEKTOR ENERGI BURSA EFEK INDONESIA PERIODE 2019-2023) Fathiyah Alifah Fitriyani; Gilbert Rely; Pratiwi Nila Sari
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 2 No. 3 (2025): Maret
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v2i3.1953

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh green investment, eco efficiency, dan good corporate governance terhadap nilai perusahaan pada emiten sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019–2023. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan regresi data panel. Populasi penelitian mencakup seluruh emiten sektor energi di BEI, dengan teknik purposive sampling diperoleh 60 sampel, yang terdiri dari 12 emiten selama 5 tahun. Jenis data yang digunakan adalah data sekunder yang diperoleh dari laporan keuangan, laporan tahunan, dan laporan keberlanjutan emiten. Data ini diolah menggunakan aplikasi eviews versi 13 dengan metode analisis yang mencakup uji statistik deskriptif, uji regresi data panel, uji asumsi klasik, uji hipotesis, dan uji koefisien determinasi. Hasil penelitian menunjukkan bahwa green investment, eco efficiency, dan good corporate governance yang diproksikan dengan Komisaris Independen tidak berpengaruh terhadap nilai perusahaan. Namun, good corporate governance yang diproksikan oleh kepemilikan institusional berpengaruh negatif terhadap nilai perusahaan. Selain itu, secara simultan, green investment, eco efficiency, dan good corporate governance memiliki pengaruh terhadap nilai perusahaan. Hasil ini mengindikasikan bahwa meskipun faktor-faktor keberlanjutan dan tata kelola perusahaan tidak selalu berdampak langsung secara individu, kombinasi dari variabel-variabel tersebut tetap berkontribusi terhadap nilai perusahaan secara keseluruhan. Kata Kunci: Nilai Perusahaan, Green Investment, Eco Efficiency, Good Corporate Governance, Komisaris Independen, Kepemilikan Institusional
PENGARUH GREEN HUMAN CAPITAL, GREEN LEADERSHIP DAN GREEN STRUCTURAL CAPITAL TERHADAP KINERJA PERUSAHAAN (EMITEN SEKTOR BASIC MATERIALS BURSA EFEK INDONESIA PERIODE 2021-2023) Pujilestari, Khofidah; Rely, Gilbert; Nila Sari, Pratiwi
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 2 No. 3 (2025): Maret
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v2i3.1954

Abstract

Penelitian bertujuan untuk memastikan ada tidaknya pengaruh green human capital, green leadership dan green structural capital terhadap kinerja perusahaan (emiten sektor basic materials Bursa Efek Indonesia periode 2021-2023), metode kuantitatif dengan populasi seluruh emiten sektor basic materiasl, metode purposive sampling, jumlah sampel 143 dengan total 65 emiten dalam 3 tahun pengamatan, data diperoleh dari laporan keuangan dan sustainbility report, analisis regresi linier berganda. Hasil hipotesis: (1) Green Human Capital berpengaruh positif dan signifikan terhadap Kinerja Perusahaan, (2) Green Leadership berpengaruh negatif terhadap Kinerja Perusahaan, (3) Green Structural Capital berpengaruh positif terhadap Kinerja Perusahaan, (4) Green Human Capital, Green Leadership dan Green Structural Capital secara simultan berpengaruh signifikan terhadap Kinerja Perusahaan.
Pengaruh Pemahaman Perpajakan, Pemeriksaan Perpajakan Yang Dimoderasi Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Pada Perkumpulan Konsultan Praktisi Perpajakan Indonesia (PERKOPPI) Diah Ayu Putri Rokhanah; Gilbert Rely; Bambang Prayogo
Akuntansi Vol. 2 No. 3 (2023): September : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i3.345

Abstract

The research aims to determine whether there is an influence of tax understanding, and tax audits moderated by tax sanctions on taxpayer compliance at the Indonesian Tax Practitioners Consultants Association (PERKOPPI). The sample selection in this study used the question method with predetermined criteria with a total sample of 100 respondents. The type of data used is primary data. The design used in this study is hypothesis testing using IBM SPSS Statistics version 22. The results of this study conclude that (1) Tax understanding has a positive and significant effect on taxpayer compliance (2) Tax audit has a positive and significant effect on taxpayer compliance (3 ) Understanding of Taxes, Simultaneous (together) tax audits have a significant effect on taxpayer compliance. (4) Tax Sanctions strengthen the influence of tax understanding on taxpayer compliance (5) Tax Sanctions strengthen the effect of tax audits on taxpayer compliance.
Benefits and Challenges of Tax Management as an Important Foundation of Corporate Financial Management Gilbert Rely
Jurnal Ekonomi, Akuntasi dan manajemen Indonesia (JEAMI) Vol. 1 No. 02 (2023): Jurnal Ekonomi, Akuntasi dan Manajemen Indonesia (JEAMI), Mei 2023
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/jeami.v1i02.581

Abstract

In the increasingly complex Business Development, tax management becomes a key element in the financial management of a company. Good tax management good tax management can be a strategic tool to improve the financial stability of the company. This study aims to identify the benefits and challenges of tax management as an important foundation in corporate financial management. This study uses a qualitative method with a descriptive approach, through literature analysis and case studies of companies that have successfully implemented tax management. The research results show that tax management plays an important role as a foundation in corporate financial management. Through effective tax management, companies can optimize tax burdens, maintain compliance with tax regulations, and increase cost efficiency. However, emerging challenges, such as rapid regulatory changes, complex tax systems, and limited trained human resources, require special attention and good mitigation strategies. Therefore, integration of tax considerations into financial planning and other business decisions is critical to avoid the risk of non-compliance and maximize tax benefits. By making tax management an integral part of corporate strategy, organizations can improve their financial performance, reduce risks, and ensure business sustainability in the face of increasingly complex market dynamics.
PENGARUH KOMPENSASI BONUS DAN LEVERAGE TERHADAP MANAJEMEN LABA YANG DIMODERASI OLEH VARIABEL UKURAN PERUSAHAAN Pangaribuan, David; Rely, Gilbert; Aditia, Dimas
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 20 No. 2 (2023): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v20i2.4314

Abstract

This study aims to analyze and test empirically the effect of bonus compensation, leverage and moderating company size on earnings management practices in Food and Beverage Sub-Sector Companies Listed on the Indonesia Stock Exchange Period 2018 – 2021). This research is a quantitative research using purposive sampling with 45 samples. The results of the study show that bonus compensation, leverage and firm size have a positive effect on earnings management. Furthermore, company size moderates Bonus Compensation and leverage on earnings management. Suggestions for future research need to link earnings management practices with good governance, profitability, and audit quality and expand the research sample using a cross section or time series with a longer time horizon.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, GREEN RELATIONAL CAPITAL DAN GREEN ACCOUNTING TERHADAP KINERJA PERUSAHAAN (EMITEN SEKTOR AGRICULTURE BURSA EFEK INDONESIA PERIODE 2020-2023) Muhammad Esa Septian; Rely, Gilbert; Sari, Pratiwi Nila
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 2 No. 4 (2025): Juni
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v2i4.1955

Abstract

Penelitian ini menganalisis pengaruh Corporate Social Responsibility, Green Relational Capital, dan Green Accounting terhadap Kinerja Perusahaan yang diproksikan melalui Return on Assets (ROA). Populasi penelitian mencakup emiten sektor agriculture yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020-2023. Dengan menggunakan teknik purposive sampling, diperoleh 56 sampel yang terdiri dari 14 emiten selama empat tahun. Data sekunder diperoleh dari laporan keuangan, laporan keberlanjutan, dan laporan tahunan emiten. Analisis dilakukan dengan menggunakan teknik Statistik Deskriptif, Uji Regresi Data Panel, Uji Asumsi Klasik, Uji Hipotesis, dan Uji Koefisien Determinasi dengan bantuan aplikasi eviews 13. Hasil penelitian menunjukkan bahwa Corporate Social Responsibility dan Green Relational Capital tidak berpengaruh terhadap Kinerja Perusahaan yang diproksikan melalui ROA. Sebaliknya, Green Accounting berpengaruh positif terhadap Kinerja Perusahaan. Secara simultan, Corporate Social Responsibility, Green Relational Capital, dan Green Accounting terbukti berpengaruh  terhadap Kinerja Perusahaan. Temuan ini menegaskan bahwa penerapan Green Accounting yang konsisten dapat meningkatkan efisiensi operasional serta kinerja keuangan. Integrasi strategi keberlanjutan menjadi penting untuk mendukung daya saing emiten di sektor agrikultur.
Pengaruh Ukuran Perusahaan, Return On Equity dan Leverage terhadap Nilai Perusahaan: (Emiten Ritel Bursa Efek Indonesia Periode 2020-2023) Nanin Pattingalloang; Wastam Wahyu Hidayat; Gilbert Rely
Jurnal Riset Ekonomi dan Akuntansi Vol. 3 No. 1 (2025): JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v3i1.3079

Abstract

This study aims to examine the factors that affect the company's value. There are several factors used, including company size, return on equity, and leverage. The purpose of this study is to empirically test whether company size, return on equity, and leverage, affect the value of companies in retail issuers on the Indonesia Stock Exchange. This study uses secondary data from the annual financial statements of retail issuers of the Indonesia Stock Exchange (IDX) for the 2020-2023 period. There were 15 issuers that were sampled or as many as 60 observations that met the criteria in the research sample using the purposive sampling method. The analysis methods used are Descriptive Statistical Analysis, Classical Assumption Test, Multiple Linear Regression Test, and Hypothesis Test. The results of the study show that company size, return on equity, and leverage have a significant effect on the value of the company.
The Role of Tax Consultants and Corporate Governance in Improving Tax Compliance of Manufacturing Firms Rely, Gilbert
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 2 (2025): JIAKES Edisi April 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i2.3484

Abstract

This study investigates how tax consultants and corporate governance contribute to enhancing tax compliance in manufacturing firms. Utilizing a qualitative approach through literature review and library research, it highlights the sector's intricate financial structures and regulatory demands that often complicate tax compliance. Tax consultants play a vital role by providing expert guidance that helps companies understand and adhere to tax regulations, thereby minimizing the risk of errors and non-compliance. At the same time, strong corporate governance—marked by transparency, accountability, and ethical leadership—fosters an environment that encourages voluntary compliance and discourages tax evasion. The study finds that the interaction between effective tax advisory services and robust governance practices improves compliance outcomes by supporting better decision-making and commitment to legal obligations. Key governance elements such as board independence and active audit committees are identified as positively associated with higher compliance levels. The research also underscores the importance of continuous dialogue between tax advisors and corporate leaders to respond to changing tax regulations. Ultimately, this study underscores the need for manufacturing firms to align external tax expertise with internal governance structures to sustain long-term compliance. It offers valuable insights into how professional and organizational factors jointly reduce tax risks and promote ethical corporate behavior.
Co-Authors Achmad Fauzi Adi, Roni Agus Wijatmoko Alfito Rizky Apriliano Amalia, Alifia Aulia Pramesti Avista Yudha, Suchi Badewin Baiti, Nurul Bambang Prayogo Bambang Prayogo Bambang Prayogo, Bambang Beti Nurbaiti Desy Pri Cahaya Sibarani Dewi Ratnasari Diah Ayu Putri Rokhanah Dimas Aditia Dwi Kartika Elsa Natali Erric Wijaya, Erric Eva Yanis Lafione Fathiyah Alifah Fitriyani Harahap , Subur Harahap, Subur Hasioan Sianipar, Panata Bangar HERU Imaniar, Nur Inayah Inas Raihanah, Salma Istianingsih Sastrodiharjo, Istianingsih Jihan Salsabilah Judijanto, Loso Khoiriawati, Novi Maharani, Dea Manrejo, Sumarno Marjono Marjono Muhammad Esa Septian Muhsin MULYADI Nanin Pattingalloang Nila Sari, Pratiwi Nur Inayah Imaniar Nurhalisa, Icha Pangaribuan, David Pratiwi Nila Sari Prawesti, Endah Pujilestari, Khofidah Puspa Damayanti, Erika Putri Pratiwi, Oktaviani Rizka Amalia, Jihan ROOSGANDA ELIZABETH Rusmardiana, Ana Samuel, Indah Elychia Sari, Pratiwi Nila Sevtianti, Lola Serly Siahaan, Matdio Sudana , I Made Sumarno M, Sumarno M Tri Widyastuti Wastam Wahyu Hidayat Wastam Wahyu Hidayat