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All Journal Jurnal Wira Ekonomi Mikroskil JOURNAL OF APPLIED ACCOUNTING AND TAXATION YUME : Journal of Management Jurnal Akuntansi Bisnis dan Publik JURNAL MUTIARA AKUNTANSI Enrichment : Journal of Management Journal of Social Science International Journal Of Science, Technology & Management (IJSTM) Jurnal Bisnis Mahasiswa Proceeding International Seminar of Islamic Studies International Journal of Humanities Education and Social Sciences Brilliant International Journal of Management and Tourism (BIJMT) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMAK) Proceedings of The International Conference on Business and Economics Journal of Social Science JAKBS International Journal of Management Research and Economics Jurnal Bisnis dan Manajemen (JURBISMAN) Journal of Advances in Accounting, Economics, and Management Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan International Journal of Economic Research and Financial Accounting Ekoman: Jurnal Ekonomi, Bisnis Dan Manajemen Brilliant International Journal of Management and Tourism
azzahra, an suci
Universitas Pembangunan Panca Budi
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Physics Social Sciences Transportation Other

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The Impact of External Auditor Forensic Accounting Competencies on Financial Performance of Listed Companies on the Indonesia Stock Exchange Lukna, Yohanes Kevin; Miranda, Aqilah; Sihombing, Dona Olivia; Septika, Edya Nashwa; Larasasti, Sindy; Azzahra, An Suci
Journal of Applied Accounting and Taxation Vol. 10 No. 2 (2025): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v10i2.11402

Abstract

As business complexity and financial fraud risks grow, external auditors play an increasingly vital role in maintaining the integrity of financial statements. Competencies such as forensic accounting are believed to enhance audit quality by strengthening fraud detection and prevention. Therefore, this study examines the impact of External Auditor Forensic Accounting Competencies (EAFAC) on the financial performance of companies listed on the Indonesian Stock Exchange in 2024. Using a quantitative approach, the research analyzes data from 282 companies selected through simple random sampling. Company size, leverage, and company age are included as control variables, and the data are analyzed using multiple linear regression in SPSS. The results show that, both partially and simultaneously, all variables have a significant effect on financial performance. Specifically, EAFAC and company size have a positive effect, while leverage and company age have a negative effect. Overall, these findings confirm that implementing forensic accounting competencies within external audit practices is a strategic investment to improve company financial performance, especially through more effective risk mitigation and fraud prevention. However, the research also identified challenges in implementing these competencies, especially within the Big Four public accounting firms, indicating room for further improvement and standardization in Indonesia’s audit profession.
Performance Audit Of Multi-Year Road Infrastructure Project Implementation In The North Sumatra Provincial Government Fy 2023 Azzahra, An Suci
YUME : Journal of Management Vol 8, No 3 (2025)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v8i3.10556

Abstract

This study is a Performance Analysis Audit that aims to evaluate the effectiveness of the implementation of the Multi-Year Contract (MYC) Road Infrastructure Project in the North Sumatra Provincial Government (Pemprov Sumut) Fiscal Year (FY) 2023. This study was motivated by the importance of Performance Audits in realizing Public Accountability and the existence of material findings from the Supreme Audit Agency (BPK). The method used is descriptive qualitative analysis through in-depth documentation study (content analysis) of the BPK Audit Report on the North Sumatra Provincial Government's Financial Report for FY 2023. The results of the analysis show a collective failure to meet the 3E criteria (Effectiveness, Efficiency, Economy), as evidenced by potential deficiencies in the volume and quality of work, which resulted in overpayments amounting to IDR 138,867,590,370.33. This failure stems from weaknesses in the Contract Internal Control System (SPI) marked by inadequate approval of contract extension justifications and increased risk of fraud and overstatement of construction assets in progress (KDP). These findings also highlight the limitations of the effectiveness of APIP's functional oversight in preventing Contract Deviations. The study concludes that there is a need for systematic improvement of the Contract ICS and enhanced Audit Follow-up performance to ensure accountability in Capital Expenditure management, while reducing recurring audit findings in the future.Keywords: Performance Audit, Multi-Year Contract, Contract Deviation, Contract SPI, Public Accountability
A Systematic Literature Review in Shariah Audit Arini Arini; An Suci Azzahra; Sambas Ade Kesuma; Iskandar Muda
Journal of Social Science Vol. 4 No. 5 (2023): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jss.v4i5.681

Abstract

This study aims to present in detail the sharia audit research based on a systematic literature review. From 2013–2023, 40 articles were collected from the Scopus database. This research is seen from a theoretical point of view, geographical distribution, research background, and theme. The results show an increase in Islamic audit research in recent years. Compared to other Islamic countries, most of the research was conducted in specific countries, such as Malaysia. In addition, it has been found that previous studies have not known the antecedents and effects of effective Islamic auditing practices in IPIs, The focus of research on certain theories, such as agency theory, limits the way of research.
Co-Authors Abel Sonia S Afriliyani, Intan Aliyah, Dini Rahma Alyuna Andini Amalia, Sabrina Rizky Annisa Fajariah Damanik Annisa Khairani Anwar Suhut Arini Arini Aurora, Titania Ayu Wirdha Ningsih Ayu Wirdha Ningsih Ayu Wirdha Ningsih Azlin, Nuraini Bangun, Mudtiani Hakim Br. Bangun, Yulia Ribuna Br Bangun Br. Bangun, Mudtiani Hakim Dio Jeremia Sembiring Dona Olivia Sihombing Eka Susilawaty, Tengku Fadilah, Alma Hafsa Fazria, Rizka Febriani Nur Rahman HS, Widy Hastuty Indah Lestari Iskandar Muda Larasasti, Sindy Lubis, Nurmala Sari Lubis, Salsabila Azzahro Lukna, Yohanes Lukna, Yohanes Kevin Manao, Marcella Chintya Marcella Chintya Manao Marshanda Marshanda Meigia Nidya Sari Meiman Kristian Putra Gulo Mika Debora Br Barus Miranda, Aqilah Muhammad Agus Muljanto Muhammad Khoiri Luthfi Muhammad Luthfi Nabila Rahmadayanti Nabila, Talitha Nada Syifa Athaya Napitupulu, Stephanie Imaylia Nasib Natasha Natasha Natasha, Natasha Nayla Nurul Putri Nayma, Salshabilla Nova Elisabeth Hutagalung Nuraini Azlin Octavia, Melanie Panjaitan, Gloria Oktavania Parsi, Citra Amelia Prana Ugiana Gio Pratama, Rizky Raditya Pricillia Deborah Valentine Purba, Seprianto Putri, Nayla Nurul Sambas Ade Kesuma Sari, Adila Sari, Meigia Nidya Sari, Putri Utami Permata Sari, Shaila Pratika Sembiring, Dio Jeremia Septika, Edya Nashwa Sihombing, Dona Olivia Silitonga, Juliarta Elisabeth Sindy Larasasti Sirait, Netty Julianti Sitorus, Atikah Zuhra Suci Ramadhani Suci Ramadhani, Suci Suti Agustin Talitha Nabila Tamba, Rani Rosya Tampubolon, Merna Gletesya Tengku Eka Susilawaty Tsamara Nayla Safitri Valentine, Pricillia D. Widy Hastuty HS Zulpa Okta Nita