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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Riset Akuntansi Kontemporer Sricommerce: Journal of Sriwijaya Community Services Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Jurnal Pengabdian Masyarakat (ABDIRA) Jurnal Akuntansi dan Keuangan (JAK) Journal of Governance and Accountability Studies Jurnal Ilmiah Ilmu Terapan Universitas Jambi Jurnal Cakrawala Akuntansi
Rika Henda Safitri, Rika Henda
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Aerospace Engineering Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Nursing Social Sciences Other

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DO CEO CHARACTERISTICS AND MANAGEMENT REAL INFLUENCE PROFITS COMPANY PERFORMANCE? EVIDENCE FROM INDONESIA Safitri, Rika Henda; Wijaya, Ferencia Maria; Yuniartie, Emylia; Kalsum, Umi
JRAK Vol 16 No 2 (2024): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v16i2.12530

Abstract

This study addresses a significant research gap in the transportation and logistics sector, focusing on the impact of CEO characteristics and Real Earnings Management (REM) on firm performance. Given the sector's critical role in the global economy and its substantial changes pre- and post-COVID-19, this research is particularly relevant. Using multiple regression analysis (MRA), the study examines CEO Narcissism, Education Level, Gender, and Tenure in IDX-listed firms from 2018 to 2022. Results indicate that CEO Narcissism and Education Level do not significantly affect performance, while Gender has a positive impact, and Tenure negatively influences performance. Additionally, there is no significant link between Narcissism/Education and REM practices, but REM moderates the relationships between Gender, Tenure, and firm performance. These findings provide valuable insights for stakeholders, highlighting the importance of managing earnings effectively to boost financial performance, investor confidence, and sustainable growth in the transportation and logistics sector.
DIGITAL GOVERNANCE AS A CONDITIONAL ANTI-FRAUD MECHANISM: THE INTERACTIVE EFFECTS OF ELECTRONIC PROCUREMENT, ELECTRONIC GOVERNMENT, AND BERAKHLAK ORGANIZATIONAL CULTURE Safitri, Rika Henda; Susetyo, Didik; Saftiana, Yulia; Yusrianti, Hasni
Jurnal Ilmiah Ilmu Terapan Universitas Jambi Vol. 10 No. 1 (2026): Volume 10, Nomor 1, February 2026
Publisher : LPPM Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jiituj.v10i1.53377

Abstract

Fraud in public procurement remains a persistent governance problem despite the widespread implementation of digital systems in the public sector. Although prior studies confirm that e-procurement and e-government enhance transparency, empirical evidence integrating digital governance and organizational culture in explaining fraud detection effectiveness remains limited, particularly at the ministerial level in developing countries. This study aims to examine the impact of e-procurement and e-government on fraud detection and to analyze the moderating role of BerAKHLAK organizational culture within the Indonesian Ministry of Immigration and Corrections. This research employs a quantitative approach using survey data collected from 320 procurement and budget officials across 33 provinces in 2024-2025. Data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) to evaluate both direct and moderating effects. The results indicate that e-procurement (β=0,451; p<0,001) and e-government (β=0,357; p<0,001) have positive and significant effects on fraud detection. Furthermore, BerAKHLAK organizational culture significantly strengthens the influence of both e-procurement (β = 0,307, p<0,001) and e-government (β = 0,315, p < 0,001). The structural model explains 63,6% of the variance in fraud detection, demonstrating substantial explanatory power. This study offers novelty by developing an integrated moderated model that positions organizational culture as a contextual enhancer of digital fraud control mechanisms. The findings extend Agency Theory, the Theory of Planned Behavior, and fraud hexagon theory within a digital governance context. Practically, the results highlight that technological sophistication alone is insufficient; effective fraud detection requires the simultaneous strengthening of ethical organizational values to ensure sustainable and accountable public governance.
COMPANY AND AUDITOR CHARACTERISTICS AS DETERMINANTS OF AUDIT REPORT LAG: EVIDENCE FROM CONSUMER CYCLICALS COMPANIES ON THE INDONESIA STOCK EXCHANGE 2021-2024 Wirgentia, Sarah Nafisa; Safitri, Rika Henda; Yusrianti, Hasni
Jurnal Cakrawala Akuntansi Vol. 18 No. 2 (2026): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v18i2.58963

Abstract

Timely disclosure of audited financial statements is essential for investor confidence and market efficiency. However, delays in publishing audited financial statements remain prevalent, resulting in audit report lag. The consumer cyclicals sector recorded the highest number of companies experiencing such delays among sectors during 2021-2024. This study aims to examine the effect of company and auditor characteristics on audit report lag in consumer cyclicals companies listed on the Indonesia Stock Exchange during 2021-2024. This quantitative study uses secondary data obtained from annual reports and audited financial statements. The sample comprises 90 companies selected using purposive sampling, resulting in 360 observations. Data were analysed using panel data regression with EViews 12, with the Fixed Effect Model (FEM) identified as the most appropriate model. The results indicate that financial condition has a positive and significant effect on audit report lag, whereas audit tenure has a negative and significant effect. The other variables do not have significant effects on audit report lag. These findings contribute to the literature by highlighting financial condition and audit tenure as key determinants of audit report lag and provide practical implications for companies and auditors in improving audit completion timeliness.
Co-Authors Andriana, Isni Anggelena, Vina Arief HS, Rosihan Arisman, Anton Audrey Audrey, Audrey Aulia, Bunga Azwardi Azwardi Dirta Pratama Atiyatna Febriani, Fenti Fuadah, Dr. Luk Luk Fuadah, Luk Luk HASNI YUSRIANTI Jamilah, Wardatul Muhammad Abdillah Mukhtaruddin Mukhtaruddin Mukhtarudin Muchsiri Muktarudin, Muktarudin Novelia, Riska Novelia, Rizka Rahmawati, Rahmawati Saptian, Egi Sulastri Sulastri Susetyo, Didik Tertiarto Wahyudi Tharika, Riska Umi Kalsum Usmayanti, Vivi Wijaya, Ferencia Maria Wirgentia, Sarah Nafisa YULIA SAFTIANA, YULIA Yuniartie, Emylia