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All Journal Kinerja: Jurnal Ekonomi dan Manajemen Jurnal Riset Ekonomi dan Bisnis Owner : Riset dan Jurnal Akuntansi JURNAL PENDIDIKAN TAMBUSAI Referensi : Jurnal Ilmu Manajemen dan Akuntansi JIA (Jurnal Ilmiah Akuntansi) Jurnal Ilmu Manajemen dan Akuntansi Terapan Jurnal Vokasi Jurnal Riset Akuntansi Politala SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL Jurnal Ekonomi International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jurnal Bisnis Mahasiswa Jurnal Riset Manajemen dan Akuntansi (JURIMA) Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Al Dzahab Jurnal Ilmu Akuntansi Mulawarman (JIAM) Worksheet : Jurnal Akuntansi Indonesian Research Journal on Education JURNAL EKONOMI BISNIS DAN MANAJEMEN JURNAL PENGABDIAN MASYARAKAT AKADEMISI Journal of Economics and Management Scienties RENATA Jurnal Pengabdian Masyarakat Kita Semua AMMA : Jurnal Pengabdian Masyarakat Jurnal Penelitian dan Pengabdian Masyarakat Multidisciplinary Journal of Education, Economic and Culture Jurnal Ekonomi Bisnis dan Manajemen Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Akademik Pengabdian Masyarakat JURNAL RUMPUN MANAJEMEN DAN EKONOMI Jurnal Dinamika Akuntansi Jurnal Akuntansi Journal of Creative Power and Ambition (JCPA) FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Atestasi : Jurnal Ilmiah Akuntansi Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Anisa Kusumawardani
Sekolah Tinggi Ilmu Ekonomi Totalwin
Religion Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Nursing Physics Public Health Social Sciences Other

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Journal : worksheet jurnal akuntansi

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Detecting Financial Reporting Fraud through the Fraud Pentagon Approach Siti Nor Halipah; Anisa Kusumawardani
Worksheet : Jurnal Akuntansi Vol 5, No 2 (2026)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i2.8342

Abstract

This study analyzes the influence of fraud pentagon elements on financial statement fraud in basic materials companies listed on the Indonesia Stock Exchange. Independent variables include financial targets, ineffective monitoring, auditor switching, director turnover, CEO photo count, and external pressure. Using a quantitative approach with multiple linear regression, the results show that financial targets have a significant positive effect on financial statement fraud (β = 0.295; sig = 0.001), indicating that performance pressure drives management to manipulate reports. Auditor switching has a significant negative effect (β = -0.169; sig = 0.033), suggesting it acts as a preventive mechanism that strengthens independence and professional skepticism. Meanwhile, ineffective monitoring (β = 0.030; sig = 0.702), director turnover (β = 0.107; sig = 0.183), CEO photo count (β = -0.068; sig = 0.390), and external pressure (β = -0.123; sig = 0.157) show no significant impact. These findings highlight that in the basic materials sector, financial targets are the dominant driver of fraudulent reporting, while other governance mechanisms such as external monitoring, board composition, and CEO narcissism fail to consistently explain fraud occurrence. This study contributes theoretically to the development of fraud pentagon theory and provides practical implications for regulators, auditors, and practitioners in designing more effective fraud prevention strategies.
ANALISIS TAX AVOIDANCE DITINJAU DARI KARAKTERISTIK PERUSAHAAN Retno Sundari; Anisa Kusumawardani
Worksheet : Jurnal Akuntansi Vol 5, No 3 (2026)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i3.8772

Abstract

This study aims to examine and analyze the influence of company characteristics, namely profitability, leverage, sales growth, and firm size, on tax avoidance practices. The population of this research consists of manufacturing companies listed on Indonesia Stock Exchange during the 2021–2024 period. The sampling process employed a purposive sampling technique, resulting in 74 companies with a total of 296 observation data that met the research criteria. The study applied a quantitative approach using secondary data obtained from annual financial reports. Data were analyzed through multiple linear regression using the SPSS version 25 software. The findings indicate that profitability, sales growth, and firm size negatively affect tax avoidance, while leverage shows a positive effect on tax avoidance. Furthermore, the coefficient of determination test produced an adjusted R-square value of 0.298, suggesting that the independent variables included in this study have limited explanatory power in predicting tax avoidance practices. The results imply that corporate financial characteristics contribute differently to managerial decisions related to tax strategies and corporate tax planning
Co-Authors Abdul Fajar Abdul Wahid Abdurrahman Maulana Yusuf Adhitya Yoga Prasetya Adi Candra, Vebry Ahmad Ardiansyah Hamid Ahmad, Afri saldi Aisha Delyla Alan Smith Purba Andi Fitah Ayu Trisnawati Andi Kartika Aniari Aniari Aniari, Aniari Aniqotunnafiah Aniqotunnafiah Aprilia, Misye Rahma Arbianti, Siska Arifandi, Sandro Heru Yusuf Arimanda, Dhea Vanesa Arnita, Tika Astohar Astohar Astohar Astohar Aurel Ariandrani Bone, Hariman Cornelius Rantelangi Dapit Harjono Dhian Andanarini Minar Savitri DHIAN ANDANARINI MINAR SAVITRI Dhina Mustika Sari Diah Fitri Harseno Dian Yuliastuti Diera Destica Cilya Dwi Risma Deviyanti Ega Permana Eka Yuliyanti Ela Etik Elies Herawati Elmi Rakhma Aalin Emayanti Christina Hutabarat Fachreza, Rio Fauziah, Diah Pangesti Ferry Diyanti Fibriyani Nur Khairin Fibriyani Nur Khairin Fitri Wulandari Fitria, Yunita Fitriyani, Nor Fuat Abdul Hafid Hamid Bone Ida Ayu Indah Sabrina, Aji Shafa Indri Widya Saputri Irwansyah Irwansyah Iskandar Iskandar Isna Yuningsih Jati Widya Iswara Kase, Ratna Kiki Novita Kiswoyo Kresnawati, Ila Lewi Malisan Lewi Malisan Lewi Malisan Lintin, Maylinda Lisa Anggereani Mirna Dyah Praptitorini Mirna Dyah Praptitorini Mohammad Ridwan Muhammad Abadan Syakura Muhammad Atibbaul Muna Muhammad Farras Alfitra Muhammad Haris Zidni Khatib Ramadhani Muhammad Taufiq Dimas Pratama Noor Salim Novita Sari Nur Alfiah Rezkiyanti Nur Rahman, Aisyha NURLAELA NURLAELA Pambudi, Riski Bayu Pebriani, Dwi Praptitorini, Mirna Dyah Prasetya, Aditya Yoga Pratiwi, Shinta Dwi Primadhani Dyah Larasati Suyatno Purnama, Yeni Eka Putri, Winitriwidia Jaya Rabiatul Adawiyah Rahayuanti, Surya Rahmania Mustahida Rahmania Mustahidda Rande Samben Rande Samben Raudhah, Thalitha Rehmang, Siti Arafah Retno Sundari Ria Anggraeni Ridani, Irfan Rini Rahmawati, Rini Riska Vitria Khoironi Rizka Dwi Jayanti Sale, Febi Saputri, Indri Widya Sari Rahmadhani Sari, Aurelia Kristina Set Asmapane Sibuea, Bunga Tika Ansari Siti Aisah Siti Hajar Siti Maria Siti Masyithoh Siti Masyithoh, Siti Siti Nor Halipah Sitti Rahma Sudirman Sopiansyah Sri Mintarti Sri Mintarti Sri Mintarti Suhani, Realita Suyatno, Primadhani Dyah Larasati Taswan, Taswan Tri Sumiyanti Turmudhi, Anis Ulpah, Saidatun Wahono, Didik Wardhana, Syamsu Wenny Aninda Prastiwi Yana Ulfah Yeni Ariyani Yoremia Lestari Ginting Yunus Tete Konde Zati Fadilla Zati Rizka Fadhila