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All Journal Jurnal Ekonomi CARADDE: Jurnal Pengabdian Kepada Masyarakat PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Amwaluna Jurnal Ekonomi dan Keuangan Syariah Jurnal Madani Jurnal Akuntansi Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal Of Science, Technology & Management (IJSTM) International Journal of Social and Management Studies (IJOSMAS) Jurnal Locus Penelitian dan Pengabdian Jurnal Ekonomi Trisakti Journal of Accounting and Finance Management (JAFM) Asia Pacific Journal of Management and Education JURNAL ABDIKARYASAKTI Indonesian Management and Accounting Research Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Creative Student Research Jurnal Indonesia Sosial Teknologi International Journal of Entrepreneurship and Sustainability Studies Jurnal Informatika Ekonomi Bisnis EBID:Ekonomi Bisnis Digital El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Asian Journal of Social and Humanities International Journal of Technology and Education Research
Juniati Gunawan, Juniati
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Pendekatan Hexagon Fraud dalam Mendeteksi Kecurangan Laporan Keuangan dengan Komite Audit sebagai Moderasi Franstiyanto, Leonald; Gunawan, Juniati
Jurnal MADANI: Ilmu Pengetahuan, Teknologi, dan Humaniora Vol 8 No 2: September 2025
Publisher : Lembaga Kajian Demokrasi dan Pemberdayaan Masyarakat (LKD-PM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33753/madani.v8i2.430

Abstract

This study analyzes the influence of six elements in the Hexagon Fraud framework on financial statement fraud, while also examining the moderating role of the audit committee. The elements investigated include pressure (financial stability), capability (change in director), opportunity (nature of industry), rationalization (total accruals to total assets), arrogance (family relationships), and collusion (CEO duality). Data were obtained from the financial reports of food and beverage subsector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The analysis employed multiple regression and interaction tests for moderation effects. The results indicate that pressure, capability, opportunity, and rationalization have a significant positive effect on financial statement fraud. In contrast, arrogance and collusion were found to be insignificant. The audit committee failed to moderate the relationship between fraud elements and financial statement fraud effectively and, in some cases, even reinforced the relationship. These findings highlight weaknesses in internal monitoring structures, suggesting that the existence of audit committees is not matched by adequate quality, independence, or competence. Practically, firms are advised to strengthen the audit committee’s role substantively rather than symbolically. Regulators are also encouraged to tighten oversight and establish minimum qualification standards for audit committees, particularly in industries with high fraud risk. Abstrak Penelitian ini menganalisis pengaruh enam elemen dalam pendekatan Hexagon Fraud terhadap kecurangan laporan keuangan, serta menguji peran komite audit sebagai variabel moderasi. Elemen yang dianalisis mencakup pressure (financial stability), capability (pergantian direktur), opportunity (karakteristik industri), rationalization (total akrual terhadap aset), arrogance (relasi keluarga), dan collusion (CEO duality). Data diperoleh dari laporan keuangan perusahaan subsektor makanan dan minuman di BEI periode 2022–2024, dengan analisis regresi berganda dan uji interaksi moderasi. Hasil menunjukkan bahwa pressure, capability, opportunity, dan rationalization berpengaruh signifikan terhadap fraud. Sebaliknya, arrogance dan collusion tidak signifikan. Komite audit terbukti tidak mampu memoderasi hubungan elemen-elemen fraud secara efektif, bahkan cenderung memperkuatnya dalam beberapa kasus. Temuan ini menunjukkan kelemahan struktur pengawasan internal, di mana keberadaan komite audit belum diiringi kualitas, independensi, dan kompetensi yang memadai. Implikasi praktisnya, perusahaan perlu memperkuat peran komite audit secara substansial, bukan hanya formal. Regulator juga disarankan memperketat pengawasan serta menetapkan standar kualifikasi minimum bagi komite audit, khususnya di industri dengan risiko fraud tinggi. Kata Kunci: Hexagon Fraud, Kecurangan Laporan Keuangan, Komite Audit
Blue Finance: Is this supporting SDG 14 Financing Gap Wanta, Derry; Khomsiyah, Khomsiyah; Gunawan, Juniati
International Journal of Social and Management Studies Vol. 4 No. 1 (2023): International Journal of Social and Management Studies (IJOSMAS)
Publisher : IJOSMAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5555/ijosmas.v4i1.286

Abstract

The stagnation of the worlds traditional land-based economies and the depletion of natural resources on land has fuelled interest in the development of the marine economy. Indonesia is the largest archipelagic country in the world, with 70% of its area covered by ocean. Its potential to establish a Blue Economy as a government revenue source can help achieve the targets of SDG 14. Indonesia Minister of Finance and Ministry of National Planning reiterated that the President had asked government officials to look into potential aspects of the maritime sector so that the Blue Economy becomes an important aspect. To establish Blue Economy, need effort to develop Blue Finance and the governance. The following question will be addressed in the paper: How Blue Finance in Indonesia support the achievement of SDG 14?. The primary method employed in this research is qualitative and involves a desk study and interviews with relevant respondents. The results reveal that currently, Government of Indonesia (GoI) focus to complete 14.4.1 (proportion of fish stocks within biologically sustainable levels) and 14.5.1 (protected area coverage in relation to marine areas). There are no figures available regarding the ideal financial needs to achieve SDG 14 in Indonesia until 2030 until yet, however process in on going. There is an essential collaborate with all potential stakeholders to speed up the establishment of Blue Economy in Indonesia in order to achieve SDG 14 target. Furthermore, the Blue Finance Advisory Committee in Government should establish to synergize and coordinate all stakeholder
The Effects of Carbon Emission Intensity, Green Process Innovation and Top Management Team Characteristics on Firm Performance Nabila, Vera; Gunawan, Juniati
Journal of Accounting and Finance Management Vol. 6 No. 6 (2026): Journal of Accounting and Finance Management (January - February 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i6.2918

Abstract

Climate change and environmental degradation driven by excessive fossil fuel consumption in the energy sector have intensified concerns regarding carbon emissions and their implications on firm performance. In response to these challenges, firms are increasingly required to manage environmental impacts, adopt green process innovation, and strengthen managerial effectiveness. This study aims to analyze the effects of carbon emission intensity, green process innovation, and top management team characteristics on firm performance by examining companies in the Indonesian energy sector during the 2022–2024 period. A total of 101 observations were selected using a purposive sampling method. Using regression analysis, the results show that carbon emission intensity has a negative effect on firm performance, green process innovation does not have a significant effect, and top management team characteristics simultaneously influence firm performance, with the age of the Chief Executive Officer having a negative partial effect. These findings indicate that environmental performance and managerial characteristics play an important role in shaping firm performance in the energy sector.
Co-Authors Adawiyah, wiwiek Robiatul Akbar Evandio Ambarita, Indah Olivia Andi Aditya Hardinto Anggriani, Devi Arda, Devid Putra Ariyani, Ratna Desi Aulia Tri Utama CG, John LEE Ciana, Mery Cindy Loren Panggabean Derry Wanta Estralita Trisnawati Etty Murwaningsari Fajar Kurniawan Febriyanti, Agnes Febriyanti Franstiyanto, Leonald Fritzqha Dica Gunawan, Irene Helliana Hia, Esteti Handayani I Gusti Ayu Asri Pramesti Idrianita Anis Khomsiyah, Khomsiyah Lee, John Chuan Guan Lenggogeni, Lenggogeni Lestari, Riana LIU, Ying Chieh Lolo Ramma, Annamali Made Novia Indriani Minarti, Astari Muhammad Fakhri Putra Prima Nabila, Vera Nurhayati, Nimati Andini Panggabean, Maria Christina Putri, Aghnia Nadhira Aliya Ramadina, Delia Ramma, Annamali Lolo Rehuel, Kevin Riandy Hermawan, Riandy Riyanti, Yulia Eka Rosady, Gempar Roy Sembel Rozario, Sean Patrick Sabur, Mochammad Saputri, Ivana Panca Setiana, Devira Sitorus, Adryan Sunaryo, Thalia Susilo, Hermawan Tian, Christina Titik Aryati Trinanda Derzhava, Nikita Yoga Yuniadi Yusran, Husna Leila