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All Journal Jurnal Paradigma Ekonomika JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Tadrib: Jurnal Pendidikan Agama Islam Sinkron : Jurnal dan Penelitian Teknik Informatika Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) FINANCIAL : JURNAL AKUNTANSI JTIK (Jurnal Teknik Informatika Kaputama) Jurnal Aisyah : Jurnal Ilmu Kesehatan Jurnal Teknik Industri Terintegrasi (JUTIN) Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Journal of Management - Small and Medium Enterprises (SME's) Devotion: Journal of Research and Community Service Journal of Applied Business, Taxation and Economics Reseach Jurnal Prajaiswara Jurnal Minfo Polgan (JMP) East Asian Journal of Multidisciplinary Research (EAJMR) Jurnal Pengabdian Masyarakat Bestari (JPMB) JAKA (Jurnal Akuntansi, Keuangan dan Auditing) CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Journal of Innovation in Management, Accounting and Business Jurnal Karya Abdi Masyarakat Journal of Business Studies and Management Review Jurnal Pepadu Jambi Accounting Review (JAR) Indonesian Journal of Applied and Industrial Sciences (ESA) Panthera : Jurnal Ilmiah Pendidikan Sains dan Terapan Jurnal Ekonomi Syariah Indonesia Innovative: Journal Of Social Science Research Jurnal Kedokteran Hewan Jurnal Dehasen Mengabdi International Journal of Multidisciplinary Approach Research and Science Journal of Business Management and Economic Development Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Pengabdian Masyarakat dan Riset Pendidikan JUPEMA Accounting Studies and Tax Journal International Journal of Information System and Innovation Management PUBLIDIMAS SWAGATI: Journal of Community Service Asian Journal of Management, Entrepreneurship and Social Science Skena Teknologi Jurnal Pendidikan Buddha dan Isu Sosial Kontemporer (JPBISK) Jurnal Akuntansi Kontemporer Jurnal Cakrawala Akuntansi Maneggio Nomico
Yudi Yudi
Universitas Potensi Utama
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The Moderating Role of Audit Quality in the Relationship between Good Corporate Governance and Leverage on Financial Statement Integrity Assobary, Alfanna Ibnu; Yudi, Yudi; Ridwan, Muhammad
Jurnal Prajaiswara Vol. 7 No. 1 (2026): April 2026
Publisher : Badan Pengembangan Sumber Daya Manusia (BPSDM) Provinsi Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55351/prajaiswara.v7i1.269

Abstract

Introduction/Main Objectives: he integrity of financial statements is essential for maintaining investor and creditor confidence, particularly in capital-intensive sectors such as infrastructure. Background Problems: Recurrent financial reporting scandals in Indonesia, including cases involving major state-owned enterprises, indicate weaknesses in corporate governance and external audit effectiveness. High leverage further intensifies financial pressure, potentially encouraging earnings manipulation. Prior studies on the relationship between Good Corporate Governance (GCG), leverage, audit quality, and financial statement integrity show inconsistent results. Novelty (optional): This study introduces audit quality as a moderating variable in the relationship between GCG and leverage on financial statement integrity, specifically within infrastructure companies listed on the Indonesia Stock Exchange during 2022–2024. Research Methods: A quantitative explanatory approach was employed using secondary data from 41 companies (123 observations). Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. Finding/Results: The results reveal that GCG, leverage, and audit quality do not have a significant direct effect on financial statement integrity. Additionally, audit quality does not moderate the relationship between GCG and financial statement integrity. However, audit quality significantly moderates the relationship between leverage and financial statement integrity, indicating its role in mitigating risks associated with high debt levels. Conclusion: The findings suggest that internal governance mechanisms alone are insufficient to ensure financial reporting integrity. Audit quality plays a crucial role, particularly in high-leverage conditions, although the overall explanatory power of the model remains limited.
Asset Misappropriation: a Fraud Hexagon Theory Perspective with Integrity as a Moderating Variable in the Public Sector (An Empirical Study of Regional Government Organizations in Jambi Province) Rizqiyah, Wasiatur; Yudi, Yudi; Friyani, ⁠Rita
Nomico Vol. 3 No. 4 (2026): Nomico- May
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/y335vd49

Abstract

Fraud has become a critical issue that can threaten accountability and performance in the public sector. One common form of fraud is asset misappropriation, which has the potential to cause significant financial losses to the state. This study aims to examine the effect of the fraud hexagon on asset misappropriation, with integrity as a moderating variable, within Regional Government Organizations (OPD) in the Provincial Government of Jambi. The approach used was quantitative, with data collection techniques through questionnaires distributed to state civil servants. Data analysis was conducted using the Partial Least Square (PLS-SEM) method. The results showed that pressure and opportunity significantly influenced asset misappropriation, while rationalization, capability, arrogance, and collusion did not. These findings indicate that asset misappropriation in the local government sector is more influenced by pressure and opportunity than other factors. Furthermore, integrity was proven to weaken the influence of pressure on asset misappropriation, but was unable to moderate the influence of opportunity, rationalization, capability, arrogance, and collusion. These results confirm that integrity plays a role as a value-based internal control, but cannot replace the function of a strong internal control system. Therefore, efforts to prevent asset misappropriation need to be implemented by strengthening individual integrity and improving the effectiveness of internal control systems and organizational accountability. This research contributes to the development of the fraud hexagon theory in the context of the public sector in Indonesia.
The Influence of the Implementation of the Village Financial System Application, Human Resource Competence and Internal Control System on the Quality of Village Government Financial Reports in Batang Tuaka District Rosliana, Rosliana; Haryadi, Haryadi; Hizazi, Achmad; Yudi, Yudi
Maneggio Vol. 3 No. 2 (2026): APRIL- MJ
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/4ckk3e46

Abstract

This study aims to analyze the influence of village governance and the implementation of the Village Financial System (Siskeudes) on the implementation of village finances in the Kempas District. The main problems underlying this study are the low capacity of village officials, the suboptimal utilization of digital systems, and the gap between regulations and implementation in village financial management. The research method used is a qualitative approach with data collection techniques through observation, interviews, and documentation, and analyzed using the stages of data reduction, data presentation, and conclusion drawing. The results show that village governance and the implementation of Siskeudes have a positive effect on the implementation of village finances, especially in increasing transparency, reporting accuracy, and administrative efficiency. However, the effectiveness of Siskeudes implementation is greatly influenced by the competence of village officials in operating the system and their level of understanding of accounting principles and information technology. The discussion emphasizes that the integration of good governance and the use of digital technology is key to realizing optimal implementation of village finances. In conclusion, improving the implementation of village finances requires a comprehensive approach through strengthening governance, optimizing the use of Siskeudes, increasing human resource capacity, and active community involvement.
Co-Authors Abdallah, Zachari Achmad Hizazi Agus Tedyyana, Agus Akbar, Awal Anggarani, Vera Aris, Muhammad Arman Arman Assobary, Alfanna Ibnu Awan, Awan Chairofta, Alvareza Damayanti Rusmana, Fenny Defiana, Amelia DINI ARIDYA PUTRI Djojo, Achmad Dwi Putra, Rifal Elliyana, Dessy erida erida Fajrillah, Fajrillah Fandora, Elsa Fauzi, Rai Ahmad Febriansa, M Rahman Fitriadi, Khairul FRIYANI, RITA Friyani, ⁠Rita Ginting, Erwin Gowon, Muhammad Hady Octama, Ghaly Naufal Hamzah Hamzah Hamzah, Hamzah Hanny Handiyani Haryadi - Hendra Hendra Herawary, Netty Heri Gunawan Hernando, Riski Hizazi, Hizazi Hrp, Ahir Yugo Nugroho Hurip Pratomo Hustilah, Niken Ihwana, Sandy Ilham Wahyudi Imannisa, Maulida Indradewa, Rhian Jamaili, Salman Jimmy Jimmy Johan Johan Junaidi Junaidi Junaidi, J Kapadia, Raju Karlena Indriani Khaldun, Muhammad Hafidz Ibnu Khoiriyah, Atifa Zulfa Kresna Ramanda Lestari, Anggi Putri Lestari, Astuti Lihawa, Wahyudin Liona Efrina S Lisniasari, Lisniasari M, Aminatuzzuhriah M. Yogi Riyantama Isjoni Maharanti, Puan Mar Atun Saadah Meliana, Siska Merry, Maria Misni Erwati, Misni Monique Ds, Eska Prima Muhammad Ridwan Mukhzarudfa, Mukhzarudfa Nanda Afrimelta Nandang, Ignatius Nasution, Adnan Buyung Nasution, Suswati Netty Herawaty Nilaprapti, Endang Nirmalawati Nirmalawati Novita, Irawati Nursifitri, Nadya Nurwijayanti Octary, Tiara Patmalarsih, Abdila Rungki Putra, Oky Putri Ayu, Ronika Rachmadi, Agus Rahayu , Rahayu Rahayu Rahayu Rainiyati Rainiyati ramadhan, Muhammad Gema Rangkuti, Ayub Ratih Kusumastuti Reni Yustien Ria Eka Sari, Ria Eka Riszki, Riszki Rizki B, Anisa rizqiyah, wasiatur Rosliana, Rosliana Rosyada, Ida Rusfa, Melli Ramadhia Ruswandi, Uus Sagita, Dora Salman Jumaili Sam, Iskandar Sapitri, Yulia Saputra, Bagus Handi Saputra, Iin Sari, Delsy Cantika Sari, Fadhilah SAUDAGAR, FERDIAZ Selwen, Panir Sembiring, Nita Shofia Amin Sianturi, Charles Sigit Indrawijaya Sinaga, salsa Sistya Rachmawati Siswahyudianto Sri Rahayu SRI RAHAYU Sri Widiyati, Sri Suhariyanto, S Suryadi, Nanda Susfa Yetti, Susfa Susi Susanti Suwandhi, Albert Syafrul Antoni Syamsiar, Syamsiar Tialonawarmi, Feny Tiara Aninditha Tiswiyanti, Wiwiek Tutik Sri Hariyati Venty Diwi Afriastuti Waisen, Waisen Widiastuti, Fitri Wijaya , Rico Wilianto Wilianto Wiwik Tiswiyanti Yeni Risyani Yuliana Yuliana Yuliana Yuliana Yuliansyah, Dwi Novrian Zelovena, Syabina Maharani Zulfa, Atifa Zulfina Adriani