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All Journal Humanika : Kajian Ilmiah Mata Kuliah Umum Al-Zahra : Journal for Islamic and Arabic Studies Jurnal Al Bayan: Jurnal Jurusan Pendidikan Bahasa Arab International Journal of Nusantara Islam Progresiva : Jurnal Pemikiran dan Pendidikan Islam Lentera Pendidikan : Jurnal Ilmu Tarbiyah dan Keguruan Ta´dib Intizar Jurnal Pendidikan Islam J-PAI: Jurnal Pendidikan Agama Islam Al-Ihkam: Jurnal Hukum dan Pranata Sosial Briliant: Jurnal Riset dan Konseptual Al-Wijdan : Journal of Islamic Education Studies Al Ishlah Jurnal Pendidikan Hayula: Indonesian Journal of Multidisciplinary Islamic Studies QALAMUNA: Jurnal Pendidikan, Sosial, dan Agama Tadbir : Jurnal Studi Manajemen Pendidikan SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Kuttab: Jurnal Ilmu Pendidikan Islam LUGAS Jurnal Komunikasi PARAMUROBI Ta'dibuna: Jurnal Pendidikan Islam Al-Hikmah: Jurnal Agama dan Ilmu Pengetahuan PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Al-Ta'lim Al-Qalam TARBIYATUNA Jurnal Review Pendidikan dan Pengajaran (JRPP) Islamika: Jurnal Keislaman dan Ilmu Pendidikan Ulumuddin : Jurnal Ilmu-ilmu Keislaman SCAFFOLDING: Jurnal Pendidikan Islam dan Multikulturalisme Ta'dib: Jurnal Pendidikan Islam Jurnal Ilmiah Akuntansi Kesatuan IJECA (International Journal of Education and Curriculum Application) Idarotuna: Jurnal Kajian Manajemen Dakwah Tsamratul Fikri (TF) Tafkir: Interdisciplinary Journal of Islamic Education Jurnal Ilmiah Raflesia Akuntansi LEARNING : Jurnal Inovasi Penelitian Pendidikan dan Pembelajaran Dedikasi: Jurnal Pengabdian kepada Masyarakat Jurnal Arastirma Edu Cendikia: Jurnal Ilmiah Kependidikan Taklim : Jurnal Pendidikan Agama Islam Religio Education (RE) TARBAWY: Indonesian Journal of Islamic Education Az-Zahra: Journal of Gender and Family Studies Mimbar Agama Budaya Jurnal Iman dan Spiritualitas Tarbiyah Wa Ta'lim: Jurnal Penelitian Pendidikan dan Pembelajaran Arfannur: Journal of Islamic Education Southeast Asian Journal of Islamic Education Jurnal Kajian Islam Modern Analisa: Journal of Social Science and Religion Bulletin of Indonesian Islamic Studies Prima Magistra: Jurnal Ilmiah Kependidikan At-Tarbawi: Jurnal Kajian Kependidikan Islam Jurnal SMART (Studi Masyarakat, Religi, dan Tradisi) Innovative: Journal Of Social Science Research Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Jurnal Ilmu Pendidikan dan Pembelajaran Ethics and Law Journal: Business and Notary Karimah Tauhid Civilization Research: Journal of Islamic Studies Jurnal Akademi Akuntansi Indonesia Padang International Journal of Nusantara Islam Jurnal Elementaria Edukasia Profesi Pendidikan Dasar Intelektual: Jurnal Pendidikan dan Studi Keislaman Eduprof ASEAN Journal for Science and Engineering in Materials Cendekia: Media Komunikasi Penelitian dan Pengembangan Pendidikan Islam Al I'tibar Jurnal Pendidikan Islam Jurnal Pendidikan dan Kebudayaan Jurnal Pendidikan dan Kebudayaan Halaqa: Journal of Islamic Education Ta'allum: Jurnal Pendidikan Islam Tarikh : Journal of Islamic History and Civilization Jurnal Ekonomi dan Bisnis Islam Journal of Social Humanities and Education: Scripta Humanika Sinergi Teknologi dan Masyarakat (SINTAK-MAS)
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Journal : Innovative: Journal Of Social Science Research

Peran Pengendalian Internal Sebagai Mediasi Moralitas Individu Dalam Pencegahan Kecurangan (Fraud) Setianingrum, Dika Wahyu Setianingrum; Setiawan, Ade Budi; Anwar, Saepul
Innovative: Journal Of Social Science Research Vol. 5 No. 3 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i3.18707

Abstract

ABSTRACT This study discusses the effect of individual morality on fraud prevention mediated by Internal Control at BPKP RI, which is an internal auditor in government. The data collection technique was carried out by snowball sampling where the researcher was assisted by BPKP RI public relations in distributing questionnaires. This study examines how the relationship between individual morale and fraud prevention and examines how the relationship between individual morale and fraud prevention is mediated by internal control. This study also provides recommendations regarding what factors should be studied first to support fraud prevention, in order to facilitate the accomplishment of organizational objectives. Individual morality is considered a key or factor in fraud prevention. In addition, good internal control is also considered to minimize fraud. Keywords: BPKP RI, Individual Morality, Internal Control, Fraud Prevention.
Pengaruh Dewan Komisaris Independen, Dewan Direksi dan Ukuran Perusahaan Terhadap Nilai Perusahaan dengan Corporate Social Responsibility sebagai Variabel Moderas Pada Perusahaan Makanan & Minuman yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2019-2023 Permatasari, Intan; Lasmana, Andy; Anwar, Saepul
Innovative: Journal Of Social Science Research Vol. 5 No. 3 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i3.18403

Abstract

The purpose of this study is to analyze the influence of the Independent Board of Commissioners, Board of Directors, and Company Size on Company Value, with Corporate Social Responsibility as a moderating variable, in food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023. The study population included 94 food and beverage companies listed on the IDX during the period. The research sample was selected using a purposive sampling technique, resulting in 12 companies that met certain criteria. The method used in this study is Moderated Regression Analysis (MRA) with the help of Eviews software. The results of the study indicate that partially, the Board of Directors has an effect on Company Value, while the Independent Board of Commissioners and Company Size have no effect. However, simultaneously, the three variables contribute positively and significantly to the Value of food and beverage companies listed on the IDX for the period 2019-2023. In addition, Corporate Social Responsibility as a moderating variable strengthens the influence of the Independent Board of Commissioners and Board of Directors on Company Value, while company size has no influence on company value with corporate social responsibility as a moderating variable.
Co-Authors Aam Abdussalam Aam Abdussalam, Aam Abas Asyafah Abas Asyafah, Abas Abbas, Hafizh Muzhaffar Abdul Aziz Abid Nurhuda Aceng Kosasih, Aceng Achmad Faqihuddin Adawiyah, Siti Adinda Fatimtul Ade Budi Setiawan Adrian, Syntia Afifah, Juliana Nur Agus Fakhruddin Ahmad Lokman, Fatimah Ezzahrah binti Ahmad, Walid In'am Ahsan, Aflina Asfahani Aisyah Salsabilla Alamsyah, Adam Andamisari, Dessy Andy Lasmana Andy Lasmana Anisa Ananda Anisa, Siti Nurul Anisah Anugrah, Dena Sri Anwar Taufik Rahmat Anwar Taufik Rakhmat Apla Yarida Aprilia, Nindy Putri Aprilianti, Tia Arif Yudianto Ariyan, Said Asrianti, Putri Utami Aulia Nurul Insani Aulia Nurul Insani Ayu Wulandari AZIZAH, SITI SYAFIQAH Azzahra, Naila Zalva Bin Engku Ab Rahman, Engku Shahrulerizal binti Sadrul Azham, Nur Ain Zulaikha Chaniago, Faathir Muhammad Cindriyanti, Cindriyanti Dede Ikhsan Deden Syarif Hidayatulloh Dewi Sinta Dianita, Gita Dianita, Gita Diva Nazira Aulia Ecih Edi Suresman Endis Firdaus, Endis Endro Wibowo, Fogot Fahmi Fazar Fahrudin Fahrudin Fajar Islamy, Mohammad Rindu Farizka Susandra Farizka Susandra Fatihunnada, Fatihunnada Fauzhia Rahmasari Fazar, Fahmi Febriansyah Febriansyah Fihrallah, Resty Aprilia Fihrallah, Resty Aprilia Firdaus, Muhammad Irham Fitria Novianti Fitriani, Deselpi Ganjar Eka Subakti Gunawan, Riski Haikal, Muhammad Fajrin Hambani, Susy Hamdun Handini, Meyta Nisa Haris, Ahmad Abdul Hasan Basri Salim Hawa, Rahma Nur Hazma, Hazma Hikayat, Bunga Anisa Hilman Taufiq Abdillah, Hilman Taufiq Hulmun, Nai Wise Inamul Hasan Ansori Indah Purnamasari Indriani, Ananda Indriyanti, Andini Intan Permatasari Ishak, Muhamad Ishak, Muhamad Islamiah, Rieska Secar Ismail, Muhammad Faqihudin Isnaeni, Andri Istianah Istianah Kamilah, Safina Kartini Kartini Kartini, Tini Khodijah, Ajeng Labbaika, Lingga Lailatus Sa'adah Lubena Lubena, Lubena Lukman, Zahra Asyifa Lya Nuranisa Maitsaa Rifani Khoirunnisa Mardan Umar Maulidya Nisa Mawadda, Mita Mia Hasanah Amanah Illahi Mohamad Sobirin Mohammad Rindu Fajar Islamy Mohammad Syairozi Dimyathi Mokh. Iman Firmansyah Monaya, Nova Muflihah, Nisa Muhamad Parhan Muhammad Fauzi Firdaus Muhammad Hizba Aulia Muhammad Lathif, Nur Muhammad Syaiful Nurasman Muharrozi, Marprilyan Mumtazza, Hazel Munawar Rahmat Munawar Rahmat Muzakkir, Muhammad Ridho Nabilah, Syifa Najla Kamilia Marwa Najla Zalfa Izdihar Nandang Nursaleh Nasrudin, Ega Nirwansyah, Moch Novrandianti, Novi Nur Afifah, Nisrina Nur Anis Saila Pajrin NUR FATIMAH Nurapipah, Iip Nurhuda, Abid Nurlela Nurrachmah, Aisya Nurti Budiyanti Pajrin, Nur Anis Saila Pratama, Repaldy Ananditasyah Pratiwi, Puji Oktavia Pratiwi, Puji Oktavia Putri Anggraini, Sabrina Qalbyna, Galih Khalisa Rachmawati, Sella Rachmawati, Sella Rachmawaty, Silvia Siti Rafdinal, Wahyu Rahman, Roslan Ab Rahman, Roslan Abdur Rahmi, Utami Qonita Rama Wijaya Abdul Rojak Ramadani, Fuji Tri Rashid, Rosmalizawati Ab Rasyid, Ari Farizal Rijki Ramdani Risa Haelani, Risa Risris Hari Nugraha Rizka Febriani Roslan Abdur Rahman Rudi Ahmad Suryadi S, Waway Qodratulloh Saepulmilah, Ceceng Samodrawati, Dian Samsuri, S. Saskia, Anggy Sasmi Selvia Selvia, Sasmi Setianingrum, Dika Wahyu Setianingrum Setiawan, Fajar Sidik Setiohadi, Bagas Sinta, Dewi Siti Hajar Sulaeman Putri Siti Nurul Anisa Siti Salma Shobihah Sofwandi, Mulyawan Sri Harini Sudirman Sudirman Sulastri, Imas Sya'ban, Bildan Muhammad Syafe'i, Makhmud Syahidin Syahidin, Syahidin Syifa Fithriyya Syifa Nurjamilah Fatwa Fadilah Tanjung, Fadhilah Sukmawati TATANG HIDAYAT, TATANG Teddy Rahman Al Hakim Tya Shofarina M. Nur Udin Supriadi Ulumuddin Usup Romli Utami Dewi WARDAH, DEWI Wardah, Saidah Nabila Warizal Wati, Desi Erna Wawan Hermawan Wawan Hermawan Wibowo, Waskito Widi Setiadi Widyaningsih Wulandari, Heni Yasin, Yuli Yuli Wahyuliani, Yuli Zahra, Sarah Aufa Zannah, Hikmah Aulia Zen, Iris Agripina