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All Journal Jurnal Ilmiah Ekonomi Islam Owner : Riset dan Jurnal Akuntansi Gorontalo Accounting Journal JABE (Journal of Applied Business and Economic) Jurnal Manajemen dan Bisnis Journal of Research in Business, Economics, and Education Enrichment : Journal of Management Community Development Journal: Jurnal Pengabdian Masyarakat International Journal of Economy, Education and Entrepreneurship (IJE3) International Journal of Engagement and Empowerment (IJE2) Jurnal Ekonomi Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Jurnal Minfo Polgan (JMP) Journal of Innovation Research and Knowledge Maqdis: Jurnal Kajian Ekonomi Islam International Journal of Economics and Management Research West Science Journal Economic and Entrepreneurship Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Neraca Manajemen, Akuntansi, dan Ekonomi Nomico Dhana
Mayndarto, Eko Cahyo
Universitas Tama Jagakarsa
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Public Health Social Sciences Other

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Systematic Analysis of the Effect of Good Corporate Governance on Financial Statement Fraud in Indonesia Dessy Evianti; Nekky Rahmiyati; Eko Cahyo Mayndarto; Eka Septariana Puspa
Dhana Vol. 2 No. 2 (2025): DHANA - JUNE
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/xvzb3s91

Abstract

Financial statement fraud is a crucial issue that reflects weak internal control and corporate governance. This study aims to analyze the effect of Good Corporate Governance (GCG) on financial statement fraud through a Systematic Literature Review (SLR) approach. The search was conducted on articles published in the last five years with a focus on GCG elements such as independent board of commissioners, audit committee, institutional ownership, and managerial ownership. The study results show that most GCG elements negatively affect financial statement fraud, although there are contradictory findings that suggest that GCG effectiveness is contextual. Factors such as firm size, industry sector (Islamic or non-financial), and quality of implementation strongly influence the strength of the relationship between GCG and fraud. The study also identified that the integration of GCG with internal audit function and corporate ethical culture is a more effective combination in preventing fraud. This study makes a theoretical contribution by reinforcing the understanding that the relationship between GCG and financial statement fraud is not linear or uniform, but rather highly dependent on the institutional context and governance practices implemented in the business environment in Indonesia.
The Impact of Using Artificial Intelligence In The Process of Preparing Financial Statements Dwi Siyamsih; Eko Cahyo Mayndarto
Dhana Vol. 2 No. 2 (2025): DHANA - JUNE
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/hyrypj41

Abstract

This study explores the impact of Artificial Intelligence (AI) on the preparation of financial statements and its influence on the quality of financial reporting. The research applies a quantitative descriptive-explanatory method, using a purposive sampling technique involving 60 accounting and finance professionals from organizations that implement AI-based systems in their reporting processes. Data were collected through structured questionnaires and analyzed using multiple linear regression to examine the relationship between AI usage and the quality of financial statements, measured through indicators such as reliability, relevance, and comparability. The findings show that AI has a positive and statistically significant effect on financial reporting quality. This indicates that greater integration of AI tools in accounting processes can enhance the accuracy, consistency, and decision-usefulness of financial information. The results not only confirm the practical benefits of AI in streamlining financial tasks but also contribute to the theoretical understanding of how digital technologies are reshaping the foundations of accounting practices. By positioning AI as a transformative force in the evolution of financial reporting theory, this study provides a basis for future research to explore the broader implications of AI adoption, particularly in areas such as audit automation, ethical standards, and the development of digital accounting frameworks.
Co-Authors Ach. Afin Agus Herwanto Alfiana Ariawan Ariawan Asri Ady Bakri Basiran Basiran Caroline Caroline Dede Hertina Dessy Evianti Diana Novita Dwi Siyamsih Eka Septariana Puspa Eva Purnamasari FARHAAN PRIYADI Farhaan Priyadi Fisy Amalia Hanifah Hanifah Helmi Ali Hendra Railis Henny Merizawati Hermiyetti Hermiyetti Ida Harahap Insana, Dwi Rorin Mauludin Irwan Sugiarto JIDAN DWILAKSANA Jidan Dwilaksana KHOIRUL ANAM Khoirul Anam Loso Judijanto Marce Sherly Kase Melenia Carolin Miftakhul Huda Moch Anton Maulana Nekky Rahmiyati Noryani Noryani Retno Wulansari Rudi Ginting Sabarkita Sembiring Shilvie Nuriana Siti Mariam Sri Hardianty Sri Imaningati Surachman Surachman Tri Endar Susianto Wati Rosmawati Wawan Supriyanto