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All Journal Accounting Analysis Journal Jurnal Akuntansi STIE Muhammadiyah Palopo
Eko Nofianto, Eko
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Economics, Econometrics & Finance

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ANALISIS PENGARUH SUSTAINABILITY REPORT TERHADAP KINERJA KEUANGAN PERUSAHAAN Nofianto, Eko; AgustinaANALISIS PENGARUH SUSTAINABILITY REPORT TERHADAP KINERJA KEUANGAN PERUSAHAAN, Linda
Accounting Analysis Journal Vol 3 No 3 (2014): August 2014
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v3i3.4205

Abstract

Tujuan dari penelitian ini adalah untuk menguji pengaruh sustainability report yang dijabarkan menjadi economic performance disclosure, environmental performance disclosure, dan social performance disclosure terhadap kinerja keuangan perusahaan. Sampel dalam penelitian ini adalah 19 perusahaan yang terdaftar di Bursa Efek Indonesia dan sekaligus terdaftar di web NCSR (National Center for Sustainability Report). Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linear. Hasil penelitian menunjukkan bahwa economic performance disclosure, environmental performance disclosure, dan social performance disclosure tidak memiliki pengaruh terhadap kinerja keuangan perusahaan baik secara parsial maupun secara simultan. The purpose of this study was to examine the impact of sustainability report which defined as economic performance disclosure, environmental performance disclosure and social performacne disclosure on financial performance of the company. The sample of this research were 19 companies which are listed in Indonesian Stock Exchange and in National Centers for Sustainability Report’s web (NCSR). The technique analysis which used in this research is linear regression analysis. The result of this study showed that economic performance disclosure, environmental performance disclosure, and social performance disclosure have no impact on financial performance of the company partially or simultaneously as sustainability report. 
PENCEGAHAN FRAUD DI SEKTOR PUBLIK: SYSTEMATIC LITERATURE REVIEW Nofianto, Eko; Prastiwi, Andri
Jurnal Akuntansi Vol 11, No 1 (2025)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v11i1.2377

Abstract

ABSTRAKPenelitian ini bertujuan untuk menganalisis perkembangan penelitian terkait strategi pencegahan fraud di sektor publik, mengidentifikasi determinan yang mempengaruhi efektivitas pencegahan fraud, serta menganalisis tantangan dan strategi yang dapat diterapkan. Metode yang digunakan adalah Systematic Literature Review (SLR) dengan pendekatan PRISMA untuk menyaring dan menganalisis artikel yang relevan dari jurnal terindeks Scopus. Proses ekstraksi dan sintesis data dilakukan terhadap 29 artikel yang memenuhi kriteria inklusi. Hasil penelitian menunjukkan bahwa strategi utama dalam pencegahan fraud meliputi penguatan pengendalian internal, optimalisasi peran audit internal, penguatan komitmen manajemen serta pengembangan sistem whistleblowing. Lemahnya pengawasan, kurangnya pengetahuan tentang fraud dan kurang maksimalnya penggunaan teknologi informasi menjadi tantangan utama dalam implementasi strategi pencegahan fraud. Penelitian ini memberikan kontribusi dengan menyajikan sintesis komprehensif tentang strategi pencegahan fraud di sektor publik serta rekomendasi untuk penelitian selanjutnya.Kata Kunci: Fraud, pencegahan fraud, sektor publik, whistleblowing, systematic literature review.ABSTRACTThis study aims to analyze the evolution of research on fraud prevention strategies in the public sector, identify key determinants influencing the effectiveness of these strategies, and explore the challenges and potential solutions for their implementation. A Systematic Literature Review (SLR) was conducted using the PRISMA framework to screen and analyze relevant articles from Scopus-indexed journals. Data extraction and synthesis were performed on 29 articles that met the inclusion criteria. The result of the study indicates that the primary strategies for fraud prevention include strengthening internal controls, optimizing the role of internal audit, enhancing management commitment, and developing whistleblowing systems. Major challenges in implementing these strategies include weak oversight, limited knowledge and understanding of fraud, and suboptimal use of information technology. This study contributes by providing a comprehensive synthesis of fraud prevention strategies in the public sector and offering recommendations for future research.Keywords: Fraud, fraud prevention, public sector, whistleblowing, systematic literature review.
Co-Authors Andri Prastiwi Linda AgustinaANALISIS PENGARUH SUSTAINABILITY REPORT TERHADAP KINERJA KEUANGAN PERUSAHAAN, Linda