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All Journal Jurnal Ekonomi Jurnal Ekonomi SOROT: Jurnal Ilmu-ilmu Sosial JAM Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Akuntansi dan Ekonomika Jati: Jurnal Akuntansi Terapan Indonesia IJEBA (International Journal of Economic, Business & Applications) Owner : Riset dan Jurnal Akuntansi JRA: Jurnal Riset Akuntansi JOURNAL OF APPLIED BUSINESS ADMINISTRATION Bilancia : Jurnal Ilmiah Akuntansi International Journal of Economics Development Research (IJEDR) Jurnal Manajemen The Indonesian Journal of Accounting Research Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Inovasi Penelitian Jurnal Kajian Akuntansi dan Auditing Jurnal Ekonomi KIAT Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam Jurnal Akuntansi Keuangan dan Bisnis PEKBIS Journal of Accounting Research, Organization and Economics (JAROE) Jurnal Sistem Informasi, Akuntansi dan Manajemen JAS (Jurnal Akuntansi Syariah) Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Vince Ratnawati
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Law, Crime, Criminology & Criminal Justice Mechanical Engineering Social Sciences Other

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PREVENTING FRAUD IN LOCAL GOVERNMENT: THE MODERATING ROLE OF INTERNAL CONTROL Priyangga, Bangkit Aknico; Ratnawati, Vince; Taufik, Taufeni
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 7 No. 1 (2026): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.7.1.271-291

Abstract

This study aims to analyze the impact of organizational culture, individual morality, and whistleblowing systems on fraud prevention, with internal control serving as a moderating variable within the Regional Apparatus Organizations (OPD) of the Riau Provincial Government. Employing a quantitative methodology, the research gathers primary data through the administration of questionnaires. The population under consideration comprises 34 OPDs within the Riau Provincial Government, utilizing purposive sampling as the selection technique. A total of 102 respondents were chosen based on specified characteristics. Data analysis was conducted using SmartPLS version 4 software. The findings indicate that both organizational culture and the whistleblowing system exert a significant influence on fraud prevention, whereas individual morality does not demonstrate a statistically significant effect. Additionally, internal control is shown to enhance the impact of individual morality and the whistleblowing system on fraud prevention, while it does not strengthen the effect of organizational culture in this regard. These results offer practical implications for local governments aiming to fortify ethical and moral standards, as well as implement robust internal controls, thereby minimizing the risk of fraud. The implementation of these strategies is anticipated to reduce the underlying causes of fraudulent behavior in the public sector.  
Pengaruh Capital Intensity, Gender Diversity, dan Inventory Intensity Terhadap Agresivitas Pajak Shakira Yuliandini; Vince Ratnawati; Supriono
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 1 (2025): Januari
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v6i1.2009

Abstract

Penelitian berikut dimaksudkan guna mengevaluasi pengaruh Capital Intensity, Gender Diversity, dan Inventory Intensity terhadap Agresivitas Pajak pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Non-Siklis yang teregistrasi di BEI periode 2019-2022. Penelitian ini menggunakan CETR sebagai metrik untuk menilai agresivitas pajak perusahaan di sektor perindustrian barang konsumsi, sebab CETR secara efektif mempertimbangkan variabel-variabel yang mempengaruhi arus kas dan kewajiban pajak aktual. Penelitian berikut memanfaatkan pendekatan purposive sampling, maka memanfaatkan sampel sejumlah 24 perusahaan. Penelitian berikut memanfaatkan analisis regresi linier berganda yang dilakukan melalui pemanfaatan perangkat lunak SPSS 26. Temuan penelitian menegaskan bahwasanya Capital Intensity berdampak signifikan akan Agresivitas Pajak, dengan nilai signifikansi sejumlah 0.001 kurang dari 0.05. Gender Diversity berdampak signifikan akan Agresivitas Pajak, dengan nilai p-value sejumlah 0,000 menegaskan bahwasanya signifikansi secara statistik pada taraf 0,05. Intensitas Persediaan tak berdampak akan Agresivitas Pajak, yang ditunjukkan dengan nilai signifikansi sejumlah 0,886 melebihi 0,05.
Co-Authors ', Rusli ', Supriono Abd. Rasyid Syamsuri Aditya, Ritonga Nugraha Afrina Afrina Al Azhar L Al Azhar L Al Azhar L Al-azhar A Alfiati Silfi Aminuyati Amir Hasan Andreas Andreas Andreas Andreas Andreas Andreas Anisyah, Fitri Annisa Annisa Annisa Annisa Anriva, Della Hilia Arhdum, Zioldy Atika Faizah Azhari Sofyan Azwir Nasir Azwir Nasir Bayu Adriantama Bhayangkara, Abdi Brinton Sahala Caesar Arif Budiman Charli Andreas Saragih, Charli Andreas Christina Vionita Dana Fasily Dea Mayang Nabilah, Dea Mayang Deddy Candra Delia - Dhyta Maya Angraeny Dian Putri Manulang Edfan Darlis Eka Fitri Nor Nor Wahyuni Eka Hariyani Eka Haryani, Eka Eko Susilo Haryadi, Eko Susilo Elisabet Simanungkalit Emrinaldi Nur Emrinaldi Nur DP ' Emrinaldi Nur DP, Dian Wahyuni Emrinaldi Nur, Emrinaldi Endang Sri Wahyuni Enni Savitri Erica Magdalena Fakhri - Fauzan Effendi Febri Yulisa Febri Yulisa Ferby Mutia Edwy fitri yunina Fitriani Fitriani Fitrio Ramadhani Fristy, Anne Monika Gusharita, Ulpa Hardi Harum Melati Suci, Harum Melati Suci Hasby, Hasby Hendita Habeahan, Hendita Heriansyah, Muhammad Iqbal Hiqmah Apriliano Ramadhan Hirdri Azelya Lestari Sembiring Hutabarat, Roy Hendra Imam Fadli, Imam Indra Wijaya Kusuma Inten, Nestiti Gemi Joni Iskandar Julita Julita, Julita Kadir, Siti Naimah Kamaliah Kamaliah ' Kamaliah Kamaliah, Kamaliah Karolus Timotius Ketut Tirtayasa Khairani, Soraya Khairunnisa, Novita Lamido, Ivan Lastri Lastri Lidya Elfrina Lilisen Lilisen Liza Fiona Liza Fiona Manurung, Cherryl Berthania Andaristha Mastipa Hany Hutasuhut Mawardi, Ilham Mayla Khoiriyah Mega Fatmawati Siagian Mei Sari Simatupang Meilda Wiguna Mela, Nanda Fito Melvi Olinda Merrisa Susanti Mia Permata Sari Mudrika Alamsyah Hasan Muhammad Fazli Muhammad Rivai Mustika ' Nanda, Fito Nanda, Salsabila Napitupulu Benget Nasrizal Akbar Nasrizal Nasrizal Ningrum Khairani Nirwana, Ema Nita Wahyuni Nita Wahyuni, Nita Novita Indrawati Novita Saulina Br Situmorang Novri Yanti Nurazlina ' Nurhanimah Odiatma, Fajar Oetary Triyani Oktaviani, Rona Naula Paulus Sem Peace Kanne Natalia Pipin Kurnia Poppy Nurmayanti Priyangga, Bangkit Aknico Putri, Hidayatna Raharjo, Niko Dwi Rasuli Rasuli Razelia Keishari Agita Sembiring Redian Mulyadati Rhana Sasqia Hibatulwassi Rheny Afriana Hanif Ria Nelly Sari Ria Yunita, Ria Ricardo, Ricardo Ridho Kurniawan Rilian Pratama Rina Lesmanasari Rinda Fithriyana Rio Steven Riska Natariasari Rita Anugerah Rita Anugerah Rita Anugerah Riza Lestari Rizkie Wili Yanti Rofika Rofika, Rofika Rosfariana Marbun Rudi Panca Putra Panggabean Ruhul Fitrios Ruhul Fitrios Rusli Rusli ' Rusli - Ruth Novita Andriani Salsabila Nanda SATRIYAS ILYAS Savina Swari Arizoni Sa’diah, Naila Selfira Ivani Sem Paulus Silalahi Sem, Paulus Shakira Yuliandini Shakira Yuliandini Shelly Novitasari Sidabalok, Windah Lestari Silvi, Alfiati Simatupang, Ravella Elsa Gressa Sitanggang, Tiofanni Sonia, Dewi Puspita Soraya Khairani Sri Mala Afni Starga Lamora Suci Asral Sukma Suhadi, Jhon Suhendra, Bella Sulaiman Akbar Sundari Setia Wardani Supriono Supriono Supriono ' Susilatri ' Susilatri Susilatri Susilatri Susilatri, Susilatri Syahbana, Khairuni Taufeni Taufik Thania, Sastra Tamara Thesa Refgia Tyas Pramesti Vina Novita Vinna Marthadilova Walmi Sholihat Wardah Ainun Matondang Wati, Yenny Welly Saputri Wijaya Wendi Adha Weni Nirmala Sari Wijaya, Welly Saputra Wijayanti, Etri Windah Lestari Sidabalok Windi Wulandari Wisti, Rizky Fitria Yanti, Rizkie Wili Yanti, Rizkie Wili yesi muthia basri Yesi Mutia Yesi Mutia Basri Yesi Mutia Basri Yessi Arisandi Yessi Mutia Basri Yuanna Try Selvi Yuneita Anisma Zarefar, Arumega Zulfardiansyah NS zurman, zurman