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PENGARUH PEMAHAMAN RED FLAG TERHADAP DETEKSI KECURANGAN DENGAN PENGALAMAN AUDITOR SEBAGAI VARIABEL MODERASI Fakhmi Zakaria; Linda Ayu Oktoriza; Suhita Whini Setyahuni; Rissa Anandita
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 4, No 1 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i1.8304

The purpose of this research is to investigate the impact of red flags on fraud detection, the impact of auditor experience on fraud detection, and the capacity of auditor experience to mitigate the impact of red flags on fraud detection. This study's sample included 57 auditors from the Central Java Provincial Regional Inspectorate. This is quantitative research. Partial Least Squares (PLS) analysis is utilized for data analysis, and SmartPLS software is employed. According to the study's findings, red flags have a strong positive influence on fraud detection, auditor experience has a significant effect on fraud detection, and auditor experience cannot attenuate the effect of comprehending red flags on fraud detection.

Differences Between Internal And External Audits In Detecting Fraud: The Moderating Role Of Professional Skepticism As A Moderating Variabel Anandita, Rissa; Zakaria, Fakhmi; Adhi Prasetyo, Rifki
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 5 No. 1 (2024): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v5i1.11045

This research aims to examine the differences between internal and external audit in detecting fraud, as well as the role of professional skepticism as a moderating variable between independence and audit experience in fraud detection. The population and research object are internal and external auditors in Central Java Province. The sampling technique used in the research was purposive sampling, obtaining a sample of 155 internal auditors and 177 external auditors. The research method uses Structural Equation Model (SEM) with the help of Smart-PLS 4 software. Data was obtained using a questionnaire. The research results were divided into two groups, namely in the internal and external auditor groups, where there were similar results which stated that professional independence and auditor experience had a positive impact on fraud detection. The moderating variable professional skepticism is unable to moderate the relationship between professional independence and auditor experience in detecting external and internal auditor fraud. However, in the professional internal auditor group, skepticism was able to moderate the relationship between auditor experience and fraud detection.

Semiotic Analysis in the Lyrics of the Song Tikus-Tikus Kantor and Its Significance for Fraud Accounting Actors Ardimansyah; Rafles Ginting; Elga Yulindisti; Anton Robiansyah; Rissa Anandita
Jurnal Sastra Indonesia Vol. 13 No. 1 (2024): March
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jsi.v13i1.3101

The role of the song "Tikus-Tikus Kantor" by Iwan Fals serves as a metaphor for depicting workplace fraud, particularly in the context of company financial reporting. This study aims to empirically examine the song's meaning using semiotic analysis. The qualitative research method used Roland Barthes' semiotic approach to explore both denotative and connotative meanings within the song's lyrics. Symbols such as rats and cats represent actors in accounting fraud, namely perpetrators and auditors. The connotations within the lyrics depict rationalization, pressure, and competence, aligning with the Fraud Pentagon theory, which identifies triggering factors for fraud. The moral message in the song serves as a reminder for auditors to execute their duties with integrity and professionalism. From a dramaturgical perspective, the song highlights the relationship between fraud perpetrators and auditors, portraying the former as cunning rats and hungry cats. The research illustrates how fraud perpetrators can exploit the lack of attention or errors on the part of auditors. The moral message in the lyrics encourages auditors to enhance vigilance and integrity when examining financial reports. Consequently, this study provides theoretical contributions by applying semiotic analysis to understand the meaning of songs related to accounting fraud. The findings can serve as a basis for formulating policies to prevent accounting fraud for stakeholders.

Spiritual Values and Accounting Practices of Christian Charity Organizations: What is their Role and Meaning? Setiawan, Ricky Yunisar; Ginting, Rafles; Anandita, Rissa; Robiansyah, Anton; Jatmika, Windy
KEUNIS Vol. 13 No. 1 (2025): JANUARY 2025
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v13i1.6139

The Christian Charity Organization is dedicated to establishing social networks and cultivating trust among its followers through activities rooted in Christian values, demonstrating transparency and accountability to God, donors, management, and members. This qualitative case study aims to unveil the influence of spiritual values on the accountability practices within the organization. Data collection involves interviews, document analysis, and observation, followed by a thorough analysis process. The findings highlight that values such as awareness, dignity, meaningfulness, transcendence, truth, peace, and wisdom instill confidence in the organization's accountability towards God, donors, management, and members. The study sheds light on the vital role of accounting practices in public organizations for fostering societal trust. However, limitations include the case study method and the focus on the Christian Charity Organization. Future research should consider phenomenological or ethnographic approaches and encompass diverse identities within nonprofit organizations

Navigating Environmental Uncertainty: Corporate Governance’s Role in Shaping Capital Structure Wardhani, Dian Kusuma; Anandita, Rissa; Choirunnisa, Felisma
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 5: Juli 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i5.9373

The aims of this research is to provide empirical evidence about the impact of environmental uncertainty on capital structure, while also considering the potential moderating influence of corporate governance. Uncertainty in the business environment due to the 2018 US-China trade war damaged Indonesian company capital structure planning. The total 313 manufacturing firms listed on the IDX between 2019 to 2023 were tested using multiple linear and moderated regression analyses. The research found that corporate governance mitigates the negative effect of environmental uncertainty on capital structure. The research findings support the pecking order theory by providing evidence that the capital structure starts from the lowest-cost funding sources to be efficient. Furthermore, this study supports the agency theory that corporate governance actively monitors management using corporate debt during environmental uncertainty. It can avoid management's deviant behavior, avoiding bankruptcy and the risk of company default.

Assesing the Role of ESG on Firm Value in Indonesia: Signaling or Symbolism? Prasetyo, Rifki Adhi; Rissa Anandita; Nur Amaliyatun Anisa Br Ginting
GOVERNORS Vol. 4 No. 2 (2025): August-November 2025 Issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v4i2.6757

This research delves into how Environmental, Social, and Governance (ESG) disclosures affect a company’s value, using Tobin’s Q as a measure of market performance. It centers on companies included in the KOMPAS100 index of the Indonesia Stock Exchange from 2020 to 2023, applying a fixed-effects panel regression model to assess the impact of each ESG aspect using Stata. The ESG disclosure scores and firm value represented by Tobin’s Q were collected from Bloomberg Database. The findings reveal that none of the ESG elements—environmental, social, or governance—have a statistically significant influence on firm value. Although all three variables display negative but insignificant coefficients, this suggests that ESG disclosures in Indonesia are not yet perceived by investors as adding value. These results support signaling and stakeholder theories, which stress the need for reliable information and active stakeholder involvement for ESG to affect firm valuation. The study underscores the necessity for enhanced ESG transparency, stricter regulatory enforcement, and greater investor awareness in emerging markets. It also provides practical advice for companies, policymakers, and investors aiming to bolster ESG integration and reporting standards in Southeast Asia.

Pendampingan Penggunaan Teknologi dalam Peningkatan Penulisan Artikel pada Guru Akuntansi Natasia Alinsari; Windi Ariesti Anggraeni; Zuliyati; Winda Ningsih; Ida Adhani; Citra Puspa Permata; Delfian Zaman; Eko Prasetyo; Rissa Anandita; Ihsan Nasihin
Jurnal Abdi Masyarakat Nusantara Vol. 2 No. 1 (2024): Jurnal Abdi Masyarakat Nusantara (JURDIASRA), Januari - Juni 2024
Publisher : Ikatan Cendekiawan Muda Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Peningkatan kualitas pendidikan di tingkat nasional dan daerah sangat bergantung pada kompetensi dan profesionalisme tenaga pendidik. Dalam era digital, teknologi informasi menjadi alat penting yang dapat mendukung pengembangan profesional guru, termasuk dalam penulisan artikel ilmiah. Penelitian ini bertujuan untuk mengkaji efektivitas kegiatan pendampingan penggunaan teknologi dalam meningkatkan kemampuan menulis artikel ilmiah pada guru akuntansi di SMK Muhammadiyah 1 Tangerang. Kegiatan pendampingan dilakukan secara daring dan mencakup empat topik utama: strategi dan teknik penulisan artikel ilmiah, penggunaan aplikasi sitasi (Mendeley), aplikasi parafrasa untuk mencegah plagiarisme, dan pemanfaatan AI dalam penulisan artikel. Metodologi pelaksanaan mencakup pemberian materi, praktikum, serta diskusi dan tanya jawab. Hasil pendampingan menunjukkan peningkatan pemahaman dan keterampilan guru dalam menggunakan teknologi untuk penulisan artikel ilmiah. Meskipun terdapat beberapa kendala, seperti keterbatasan akses internet dan interaksi daring yang kurang maksimal, kegiatan ini berhasil memberikan stimulus bagi guru untuk menghasilkan karya ilmiah. Rekomendasi untuk kegiatan serupa di masa depan mencakup kombinasi metode daring dan tatap muka untuk meningkatkan efektivitas pendampingan.

THE ROLE OF DIGITAL TAXATION IN DIGITAL TAX AWARENESS THROUGH DIGITAL TAX LITERACY: EVIDENCE FROM INDONESIA'S GENERATION Z Rissa Anandita; Raden Roro Diana Atika Ghozali; Naila Hanum; Gabrielle Selma Jonetta Silalah
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 10 No 2 (2025): Jurnal Riset Akuntansi dan Bisnis Airlangga (JRABA)
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v10i2.79881

Generation Z, often called digital natives, has unique characteristics that influence how they perceive and fulfill tax obligations in the digital era. However, many young Indonesians are still unfamiliar with the concept of digital taxes applied to everyday online transactions. This study aims to examine the relationship between digital taxation and digital tax awareness, with digital tax literacy acting as a mediating variable among Generation Z in Indonesia. Using a quantitative research design, the study employed Partial Least Squares (PLS) analysis through the SmartPLS 3 application. The population consisted of Generation Z individuals in Indonesia, selected using purposive sampling, resulting in 301 respondents. Data were collected through a structured, closed-ended questionnaire. The results reveal four main findings. First, digital tax literacy positively influences digital tax awareness, showing that greater understanding leads to higher awareness. Second, digital taxation positively affects digital tax awareness, suggesting that implementing digital tax policies increases public understanding of tax compliance. Third, digital taxation strongly impacts digital tax literacy, emphasizing the role of tax systems in shaping knowledge of digital tax mechanisms. Lastly, digital tax literacy significantly mediates the relationship between digital taxation and digital tax awareness, highlighting its key role in strengthening the effectiveness of digital tax implementation among Generation Z in Indonesia.

Navigating Environmental Uncertainty: Corporate Governance’s Role in Shaping Capital Structure Dian Kusuma Wardhani; Rissa Anandita; Felisma Choirunnisa
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 5: Juli 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i5.9373

The aims of this research is to provide empirical evidence about the impact of environmental uncertainty on capital structure, while also considering the potential moderating influence of corporate governance. Uncertainty in the business environment due to the 2018 US-China trade war damaged Indonesian company capital structure planning. The total 313 manufacturing firms listed on the IDX between 2019 to 2023 were tested using multiple linear and moderated regression analyses. The research found that corporate governance mitigates the negative effect of environmental uncertainty on capital structure. The research findings support the pecking order theory by providing evidence that the capital structure starts from the lowest-cost funding sources to be efficient. Furthermore, this study supports the agency theory that corporate governance actively monitors management using corporate debt during environmental uncertainty. It can avoid management's deviant behavior, avoiding bankruptcy and the risk of company default.

From Good Deeds to Tax Strategies: The Interplay of CSR, Profitability, and Leverage on Tax Avoidance in Indonesia Raden Roro Diana Atika Ghozali; Rissa Anandita; Naila Hanum; apip
Indonesian Journal of Auditing and Accounting Vol 3 No 1 (2026): Januari 2026
Publisher : IAPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71188/ijaa.v3i1.157

This research investigates the influence of Corporate Social Responsibility, profitability, and leverage on tax avoidance strategies within Indonesian companies listed in the Bloomberg FEB Undip database between 2016 and 2023. Tax avoidance is quantified using the Cash Effective Tax Rate. The study employed purposive sampling to select its sample. Findings indicate that CSR, profitability, and leverage have not been the primary determinants of tax avoidance behavior among Indonesian companies. Furthermore, the study observed considerable variability in CSR and leverage disclosures, alongside a tendency towards significant tax avoidance in certain firms.

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