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All Journal Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Journal of Studies in Academic, Humanities, Research, and Innovation
Ronald Wangdra
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Religion Chemistry Economics, Econometrics & Finance Education Library & Information Science Mathematics Social Sciences Other

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Peran Environmental Sustainability Disclosure Sebagai Mediator Antara Akuntansi Lingkungan Terhadap Kinerja Perusahaan Ronald Wangdra; Viola Syukrina E Janrosl; Suvianto Wangdra
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 6 No. 2 (2025): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v6i2.5170

Abstract

Companies today in carrying out business activities are required not only to be able to create material profits but also to be able to pay attention to the environment whose results will later have an impact on the company's performance. The problem in this study is that there are many companies that do not pay attention to the environment, especially the mining sector, as evidenced by the fact that there are still many companies in the mining sector that achieve low proper and there are still many companies that do not present environmental costs in the company's financial statements. Based on data obtained from the proper rating of the Ministry of Environment for 34 coal mining companies listed on the IDX, as many as 4 companies are rated black and the remaining 30 companies are rated red and green, indicating that the company ignores the environment when making profits. This study aims to analyze whether environmental accounting and audit quality affect company performance as well as the influence of mediation of environmental sustainability disclosure on environmental accounting and audit quality on the performance of mining companies listed on the Indonesia Stock Exchange in 2018-2022.The analysis method used is a quantitative method with a causality or causal approach. Data analysis using a statistical tool, namely Smart PLS. The results of this study are that audit quality and environmental accounting have a significant effect on company performance, audit quality has a significant effect on environmental sustainability disclosure. However, environmental accounting does not have a significant effect on environmental sustainability disclosure. Then environmental sustainability disclosure does not have a significant effect on company performance. Mediation testing shows that quality audits indirectly significantly affect company performance through environmental sustainability disclosure. Environmental sustainability disclosure significance mediates the relationship between environmental accounting and company performance.
Fraud Detection: Work Pressure With Personality Auditor? Meylisa Febriani Rohyana; Ronald Wangdra
Journal of Studies in Academic, Humanities, Research, and Innovation Vol. 3 No. 1 (2026): Vol 3 No 1 June 2026
Publisher : Ponpes As-Salafiyyah Asy-Syafi'iyyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71305/sahri.v3i1.1463

Abstract

The purpose of this study is to analyze and test empirical evidence regarding the influence of job pressure, auditor competence, and risk culture on fraud detection, as well as to test the role of auditor personality as a moderation variable that can weaken, strengthen, or reverse the direction of influence between independent variables and dependent variables. The phenomenon of the research problems studied includes external pressure on auditors, limited auditor competence, where there are still few BPK auditors who have forensic audit certification in dealing with more complex fraud (especially in the field of IT and forensic audit), and organizational culture that does not always support fraud detection efforts. This study aims to explore how these factors affect the auditor's ability to detect fraud, as well as how the auditor's personality can play an important role in improving or decreasing the effectiveness of such detection. This study uses a descriptive and causal approach with primary data. This study makes a new contribution by adding auditor personality variables using five personality types that refer to the Big Five Theory. The population studied was auditor at BPK RI Riau Islands Representative, and data collection was carried out through the distribution of questionnaires via Google Form. Hypothesis testing is carried out using the Smart PLS application. The results showed that work pressure did not have a significant effect on fraud detection. However, auditor competence, auditor personality, and risk culture have a significant influence on fraud detection. In addition, this study found that auditor personality plays a moderation variable that affects the relationship between job pressure and fraud detection. Research shows the importance of synergy between various parties in detecting and handling fraud. Therefore, the government can encourage closer collaboration between auditors and investigators to strengthen efforts to eradicate corruption, both through policies that support cooperation between institutions and provide space for further coordination between supervisory and law enforcement agencies.
Co-Authors E Janrosl, Viola Syukrina Meylisa Febriani Rohyana Suvianto Wangdra