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Menilai Kualitas Audit: Pengaruh Reputasi Kantor Akuntan Publik dan Ukuran Perusahaan dengan Masa Tugas Audit sebagai Variabel Moderasi Sukmawati, Dewi; Junaidi, Junaidi; Purnama, Yunus Indra; Yustisi, Yuni Putri
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 1 (2024): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i1.3634

Purpose: This study analyzed the influence of Public Accounting Firm (PAF) reputation and company size on the quality of audits, with audit tenure functioning as a moderating variable in the relationship. Methodology: This research utilizes secondary data derived from the annual reports of LQ45 companies listed on the Indonesia Stock Exchange (IDX) from 2015 to 2022. Employing a purposive sampling method, the study generated a sample consisting of 31 companies over an eight-year period. The study employs quantitative methods and moderated regression analysis using the SPSS to test the formulated hypotheses. Results: The findings reveal that PAF reputation has a significant positive effect on audit quality, whereas company size does not demonstrate a notable influence. Additionally, audit tenure weakens the positive relationship between PAF reputation and audit quality, suggesting that extended audit engagements may erode auditor independence and professionalism due to the development of close relationships between auditors and clients. This study emphasizes the intricate dynamics between PAF reputation, company size, and audit tenure in shaping audit quality. The results stress the critical need to uphold auditor independence, particularly in long-term engagements, to ensure robust audit quality. Limitations: This research has limitations concerning the sample, data, and other variables not included in the model. The sample for this study comprises LQ45 entities listed on the Indonesia Stock Exchange (IDX), which may limit the generalizability of the findings to all entities in Indonesia. The secondary data is derived from the publicly available financial statements of these entities, which may pose constraints on the accuracy or completeness of the available data. Contribution: This research provides a theoretical contribution to understanding the complex relationship between the reputation of public accounting firms, entity size, and audit quality, with audit tenure serving as a moderating variable.

The Investigative Audit as a Pillar of Accountability: An Integrated Strategy for Detecting Fraud in the Digital Era Junaidi, Junaidi; Purnama, Yunus Indra; Suparmono, Suparmono; Mahsun, Mohamad
Telaah Bisnis Vol 26, No 1 (2025): July 2025
Publisher : Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35917/tb.v26i1.591

Indonesian fraud is a matter of great concern, with significant implications for economic stability and public trust in the government. This study analysed fraud detection and prevention through investigative auditing, internal auditing, forensic accounting, big data analytics, and whistleblowing mechanisms and offered an integrated framework. Investigative auditing is of great value in detecting fraud as it allows in-depth and flexible inquiry without formulaic constraints. Internal audit validates compliance and strengthens internal control procedures, whereas forensic accounting enables a thorough examination of finances to identify potential fraud. Big data analytics, when applied in conjunction with these procedures, facilitates the better detection of fraud through the analysis of sophisticated and bulk data, outlier identification, and the detection of suspicious transaction patterns. An effective whistleblowing scheme also fosters a culture of accountability and transparency, enabling fraud to be identified early. This research discovers that a comprehensive and inclusive model for fraud detection is a key factor in preventing fraud and ultimately leads to enhanced governance and organizational integrity.

The Investigative Audit as a Pillar of Accountability: An Integrated Strategy for Detecting Fraud in the Digital Era Junaidi, Junaidi; Purnama, Yunus Indra; Suparmono, Suparmono; Mahsun, Mohamad
Telaah Bisnis Vol. 26 No. 1 (2025): July 2025
Publisher : Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35917/tb.v26i1.591

Indonesian fraud is a matter of great concern, with significant implications for economic stability and public trust in the government. This study analysed fraud detection and prevention through investigative auditing, internal auditing, forensic accounting, big data analytics, and whistleblowing mechanisms and offered an integrated framework. Investigative auditing is of great value in detecting fraud as it allows in-depth and flexible inquiry without formulaic constraints. Internal audit validates compliance and strengthens internal control procedures, whereas forensic accounting enables a thorough examination of finances to identify potential fraud. Big data analytics, when applied in conjunction with these procedures, facilitates the better detection of fraud through the analysis of sophisticated and bulk data, outlier identification, and the detection of suspicious transaction patterns. An effective whistleblowing scheme also fosters a culture of accountability and transparency, enabling fraud to be identified early. This research discovers that a comprehensive and inclusive model for fraud detection is a key factor in preventing fraud and ultimately leads to enhanced governance and organizational integrity.

Implementation of the triple bottom line concept to improve sustainable marketing performance Purnama, Yunus Indra
Journal of Economics and Business Letters Vol. 4 No. 2 (2024): April 2024
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/jebl.v4i2.284

This study intends to observe the implementation of triple botton line in improving sustainable marketing performance. Sustainable marketing is a concept that combines socially and environmentally responsible marketing practices to achieve long-term sustainable goals. With a Triple Bottom Line (TBL)-based approach, it is a business concept that measures company performance not only based on finances, but also takes into account the social and environmental impacts of its business activities. TBL describes three main dimensions that companies must consider, namely economic or financial, social responsibility, and environmental sustainability. The three dimensions are interrelated and must be integrated to achieve optimal balance. In the context of sustainable marketing performance, the Triple Bottom Line provides a foundation for analyzing the impact of a company's marketing activities thoroughly. The application of Triple Bottom Line in sustainable marketing performance not only looks at financial gain, but also considers good relationships with customers, positive contributions to society, and efforts to maintain environmental sustainability. This creates long-term value for the company and reflects a commitment to the overall development of the company. Sustainable marketing can contribute to a company's sustainability not only through everyday practices that minimize environmental impact, but also by implementing new policies and strategies to support the broader concept of corporate sustainability as a fundamental part of the entity's economy. Research on the implementation of triple botton line and sustainable marketing performance is carried out with a qualitative approach using literature review methods including research results then analyzing them carefully and in depth in order to get results that are in accordance with the expected goals

Risk Mitigation in Village Financial and Asset Management: Evidence from Boyolali Regency Purnama, Yunus Indra; Junaidi; Mahsun, Mohamad
Jurnal Ilmiah Manajemen Kesatuan Vol. 14 No. 1 (2026): JIMKES Edisi January 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v14i1.4029

The increasing allocation of village funds in Indonesia has raised concerns about the integrity and accountability of financial reporting at the village level. This study analyzed potential fraud risks in village financial reporting in Boyolali Regency using the fraud diamond framework, which includes pressure, opportunity, rationalization, and capability. A descriptive qualitative method was employed through content analysis of 115 villages in 10 districts based on document reviews, structured interviews, and expert evaluations. The study develops a semi-quantitative risk matrix to classify and map risks according to the frequency and impact of internal control weaknesses. The findings reveal systemic vulnerabilities throughout all stages of village financial management, from planning and implementation to reporting and asset accountability. Opportunity-related factors, such as lack of document verification, low transparency, and weak internal controls, are the main drivers of fraud risk. The dominance of village heads in decision-making and the limited technical capacity of village officials further increase fraud potential. This study proposes a comprehensive risk mapping model and practical recommendations, including strengthened verification mechanisms, enhanced human resource capacity, risk-based internal controls, digitalized reporting systems, and community oversight to promote preventive and accountable public financial governance at the village level.

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