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Agus Sholikhan Yulianto Agus Sholikhan Yulianto
Accounting Departement, Universitas Sultan Ageng Tirtayasa
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Library & Information Science Social Sciences Other

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Managerial Ownership as a Governance Signal: Moderating the Effects of CSR, Tax Planning, and Intellectual Capital on Earnings Management Petty Aprilia Sari; Petty Aprilia Sari; Tubagus Ismail; Munawar Muchlish; Agus Sholikhan Yulianto
Proceeding International Annual Conference Economics, Management, Business, and Accounting Vol. 2 (2025): Proceeding International Annual Conference Economics, Management, Business, and Accou
Publisher : IAEI

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Abstract

This study aims to examine the impact of tax planning, intellectual capital and CSR on earnings management. As a research sample, 20 companies from 125 companies in the consumer goods industry sector listed on the Indonesian Stock Exchange were used. Data comes from annual reports released between 2021 and 2023. Multiple regression analysis was used to create a regression model for this study. The results of the study indicate that CSR affects earnings management, while Tax Planning and Intellectual Capital do not affect earnings management. Managerial Ownership can moderate the effect of CSR on earnings management, where Managerial Ownership cannot moderate effect of Tax Planning and Intellectual Capital earnings management. Re-research on earnings management is important as the practice can affect corporate transparency and accountability and impact investment and financial decisions. Research is needed to understand factors that influence earnings management and devise strategies that can prevent the harmful practice.
Pola Whistleblowing dan Pendeteksian Early Warning Fraud pada Skema Kredit Usaha Rakyat (KUR) oleh Pemerintah: Perspektif Akuntansi Forensik Sektor Publik Ratih Purnamasari; Agus Sholikhan Yulianto; Anna Sofia Atichasari
Journal of Economics and Business UBS Vol. 15 No. 3 (2026): Journal of Economics and Business UBS
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/0sha7f72

Abstract

Skema Kredit Usaha Rakyat (KUR) sebagai instrumen strategis pemerintah menghadapi risiko fraud signifikan, sebagaimana diilustrasikan kasus KUR fiktif yang merugikan negara hingga miliaran rupiah. Penelitian sebelumnya lebih fokus pada sisi bank penyalur, mengabaikan perspektif pemerintah sebagai pengawas. Penelitian ini bertujuan memetakan pola whistleblowing, mengidentifikasi indikator early warning fraud, dan mengevaluasi kesenjangan sistem deteksi dini dalam skema KUR dari perspektif akuntansi forensik sektor publik. Penelitian kualitatif dengan desain studi kasus instrumental di Provinsi Banten. Data dikumpulkan melalui wawancara mendalam terhadap informan dari berbagai institusi pengawas KUR serta analisis dokumentasi. Analisis menggunakan analisis tematik enam fase Braun & Clarke. Hasil penelitian menunjukan bahwa Whistleblowing internal tidak berfungsi seluruh fraud terungkap dari laporan eksternal korban pencatutan identitas. Lima red flags early warning sistematis diabaikan, meliputi tanda tangan identik antar berkas, survei lapangan fiktif, dan aliran dana ke rekening penampung. Kesenjangan utama adalah lemahnya koordinasi lintas institusi, keterbatasan teknologi verifikasi, dan tidak adanya perlindungan whistleblower. Diperlukan integrasi data real-time lintas institusi, penerapan geotagging dan verifikasi biometrik, serta perlindungan hukum bagi whistleblower dengan insentif finansial.
Co-Authors Anis Setiawati Anna Sofia Atichasari Bastian, Elvin Chandra Prasadhita Fitriyah Nurhidayah Hasanudin, Agus Ismaya Helmi Yazid Imam Abu Hanifah Imam Abu Hanifah Lia Uzliawati Meutia, Meutia Munawar Muchlish Nurainun Bangun Petty Aprilia Sari Petty Aprilia Sari Putri Mutira Ramdhani, Dadan Ratih Purnamasari Ratih Purnamasari Risma Rosifah Rita Rosiana Rudi Zulfikar Rudi Zulfikar Shofiyatul Innayah Soleha, Nurhayati Tifani Ulfa Tri Wahyudi Wahyudi Tubagus Ismail Wirianto, Dhani Yanti Yanti