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All Journal AKRUAL: Jurnal Akuntansi Eksis: Jurnal Riset Ekonomi dan Bisnis JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Journal of Transcendental Law Equity
Marita Marita, Marita
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences

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Analysis Factor Triggers Fraud And Corporate Governance On Indications of Fraudulent Financial Reporting Using the Pentagon Fraud Theory Approach Astuti, Sri; Marita, Marita; Heriningsih, Sucahyo
Eksis: Jurnal Riset Ekonomi dan Bisnis Vol. 14 No. 1 (2019): April - September
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (241.728 KB) | DOI: 10.26533/eksis.v14i1.448

Abstract

This study examines the correlation between fraud triggering factors using the Pentagon fraud theory approach and the role of corporate governance on the indication that companies conduct financial statement fraud. The trigger factors for fraud in the Pentagon fraud theory are pressure, opportunity, rationalization, competence and arrogance. The fraud studied in this study is financial report fraud. The financial statements are prepared and accounted for by management. The population in this study are all banking companies listed on the Stock Exchange in 2015-2018. Observation data consisting of 92 companies. The analysis tool used is correlation analysis. Based on the results of testing, the variable that correlates significantly with the indication of the company committing fraud is pressure and corporate governance. Financial statements are a measure of management's performance, so there is pressure from management to deliver their performance information properly. Good corporate governance (GCG) is one of the pillars of the market economic system, closely related to trust in both the companies that implement it and the business climate in a country. Governance mechanisms describe the organizational culture that builds employee ethics and motivates them to uphold ethical values. Inefficiencies in corporate governance will raise the risk of financial report fraud.
Analisis Korelasi Otomatisasi Proses Audit Terhadap Kualitas Audit Astuti, Sri; Heriningsih, Sucahyo; Marita, Marita
EQUITY Vol 25 No 1 (2022): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v25i1.4226

Abstract

Penelitian ini merupakan penelitian deskriptif kuantitatif, dan pengambilan data dilakukan dengan metode survey. Responden dalam penelitian ini adalah auditor yang bekerja pada Kantor Akuntan Publik (KAP). Tujuan penelitian ini adalah menguji hubungan antara variabel penugasan auditor terstruktur secara otomatis dengan kualitas audit, penugasan auditor semi terstruktur secara otomatis dengan kualitas audit, dan penugasan auditor tidak terstruktur secara otomatis dengan kualitas audit. Alat analisis yang digunakan dalam penelitian ini adalah analisis korelasi. Berdasarkan analisis data, otomatisasi proses audit untuk penugasan terstruktur dan semi terstruktur berkorelasi positif dan signifikan dengan kualitas audit, tetapi memiliki korelasi yang rendah. Adapun otomatisasi proses audit untuk penugasan tidak terstruktur tidak berkorelasi dengan kualitas audit. Penggunaan alat otomatisasi kognitif dalam tugas semi terstruktur dan tidak terstruktur terkadang dilakukan. Hal ini terkait dengan penggunaan Artificial Intelligence yang masih rendah di sebagian besar KAP. Identifikasi struktur penugasan audit berguna dalam riset keperilakuan karena struktur penugasan dapat mempunyai dampak dalam keputusan (judgement) auditor.
Analisis Kesehatan Bank KBMI 4 Berdasarkan Capital, Asset, Earning, dan Liquidity 2019 – 2023 Gumilang, Junika Cahya; Sirait, Afni; Sriyono, Sriyono; Zuhrohtun, Zuhrohtun; Marita, Marita
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 3 (2025): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i3.4229

Abstract

Purpose: The influence of Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), Operational Costs and Operational Income (OCOI), Net Interest Margin (NIM), and Loan to Deposit Ratio (LDR) on the Profitability Ratio (ROA) in Bank Groups based on Core Capital (KBMI) 4 from 2019 to 2023. Methodology/approach: Quantitative research approach was used. The type of data used in this study is secondary data, with a population consisting of the Bank Group Based on Core Capital (KBMI) 4 listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. Results/findings: The results of this study indicate that the Capital Adequacy Ratio (CAR) has a positive effect on Return On Assets (ROA), Operating Costs Operating Income (OCOI) has a negative effect on Return On Assets (ROA), Net Interest Margin (NIM) has a positive effect on Return On Assets (ROA), Loan to Deposit Ratio (LDR) has a positive effect on Return On Assets (ROA), on the other hand Non Performing Loan (NPL) has no effect on Return On Assets (R OA). Conclusions: This study finds that CAR, NIM, and LDR positively and significantly affect ROA, whereas BOPO has a negative and significant impact. The NPL showed no significant effect. Overall, 96% of the ROA variation in KBMI 4 banks from 2019 to 2023 is explained by these financial variables, highlighting their strong influence on profitability during economic uncertainty. Limitations: This study is limited to the financial performance ratios used, and the results provided are focused on KBMI 4 banking companies in Indonesia only. Contribution: This study can be used as a literature reference for further research, especially research on the influence of bank health levels on profitability (ROA)  Bank Groups based on Core Capital (KBMI) 4  in Indonesia.
Feminist Legal Theory as a Review of Legal Philosophy: Its Relation with Gender Equality in Indonesia Marita, Marita; Pramesti, Yustisia Pratiwi
Journal of Transcendental Law Vol. 5 No. 2 (2023): Journal of Transcendental Law
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jtl.v5i2.4160

Abstract

The birth of the Feminist Legal Theory is caused by an imbalance in the legal order which tends to be patriarchal, including in writing history the role of women should be balanced with that of men. In the perspective of legal philosophy, fulfilling women’s right and gender equality is an effort to obtain justice as al legal goal to realize the principle of equality before the law. The research method is normative juridical research with a qualitative analysis approach using primary and secondary legal sources . As a conclusion that the need for equal participation for women and men to exercise their rights and obligations in every policy and program as well as legal norms in laws and regulations that can guarantee equality of policies and programs that provide benefits to men and women.
Relevance of Governance Value with Disclosure of Key Audit Matters (KAM) as Mediation Astuti, Sri; Pujiono, Pujiono; Kusharyanti, Kusharyanti; Susanto, Heri; Marita, Marita; Yuliana, Dhea Arsinta
AKRUAL: JURNAL AKUNTANSI Vol 17 No 1 (2025): AKRUAL: Jurnal Akuntansi (In Progress)
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v17n1.p169-179

Abstract

Introduction/Main Objectives: This study aims to examine the effectiveness of corporate governance in enhancing financial reporting quality and its subsequent impact on investor decision-making. Specifically, it investigates the role of the audit committee’s expertise and meeting frequency in governance, using Key Audit Matters (KAM) disclosures as a measure of financial reporting quality, while stock prices reflect investor responses. Background Problems: Corporate governance plays a crucial role in ensuring transparency and reliability in financial reporting. However, the extent to which governance mechanisms, such as audit committee characteristics, influence financial reporting quality and investor perceptions remains unclear. Additionally, while KAM disclosures are intended to reduce information asymmetry, their impact on investor decisions may vary depending on how they are interpreted. Novelty: This study introduces KAM as a mediating variable, linking corporate governance to investor decision-making. It also explores the dual effect of KAM disclosures—while they signify strong governance and transparency, they may also signal heightened risks, potentially leading to mixed investor reactions. Research Methods: The study employs Ordinary Least Squares (OLS) regression analysis on a dataset comprising 253 observations from 2022. Governance is measured by the audit committee’s expertise and meeting frequency, financial reporting quality by KAM disclosures, and investor decisions by stock prices. Finding/Results: The results indicate that the audit committee’s expertise significantly influences stock prices, with KAM acting as a competitive moderating variable. A highly skilled audit committee leads to more detailed KAM disclosures, reflecting strong governance. However, increased KAM disclosures may also be perceived by investors as indicators of potential risks, affecting stock prices negatively despite the underlying transparency. Conclusion: While robust corporate governance improves financial reporting quality through thorough KAM disclosures, the market’s interpretation of these disclosures can be complex. Investors may associate higher KAM disclosures with elevated risks, even when they stem from strong governance practices. This highlights the need for clearer communication in audit reporting to align transparency with investor confidence.
Co-Authors Gumilang, Junika Cahya Heri Susanto Kusharyanti Kusharyanti Pramesti, Yustisia Pratiwi Pujiono Pujiono Sirait, Afni Sri Astuti Sriyono Sriyono Sucahyo Heriningsih Yuliana, Dhea Arsinta Zuhrohtun Zuhrohtun