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All Journal Jurnal Akuntansi dan Pajak Journal of Economic, Bussines and Accounting (COSTING) Jurnal Review Pendidikan dan Pengajaran (JRPP) Al-Kharaj: Journal of Islamic Economic and Business Jurnal Scientia Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Bina Bangsa Ekonomika Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan International Business and Accounting Research Journal Golden Ratio of Data in Summary Jurnal Riset Mahasiswa Akuntansi Jurnal Ekonomi, Manajemen, Akuntansi
Rachmat Agus Santoso
Sekolah Tinggi Ilmu Ekonomi STAN IM
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Fraud Diamond Theory Detect Financial Statement Fraud in Manufac-turing Companies on The Indonesia Stock Exchange Fitriana Fitriana; Didin Saepudin; Rachmat Agus Santoso
International Business and Accounting Research Journal Vol 5, No 2 (2021): July 2021
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (301.299 KB) | DOI: 10.35474/ibarj.v5i2.183

Abstract

Financial statement fraud is fraud committed by management in the form of material misstatements of financial statements, one theory to detect it is the fraud diamond theory. This research aims to determine the effect of the fraud diamond theory in detecting financial statement fraud. The proxies fraud diamond used in this study are financial stability, nature of industry, change in auditor and change of director. This research method is descriptive and verification with panel data regression analysis processed using the Eviews 9 application, a secondary data source on fabricating organizations recorded on the Indonesia Stock Trade in 2015 – 2019, with a population of191 companies using purposive sampling technique. The number of samples is 119 companies. Condition Financial stability, nature of industry, change in auditor, change of director and financial statement fraud in The manufacturing company that is the sample is in good condition, because there is no indication of committing financial statement fraud. Simultaneous test results of all independent variables have a significant effect on the direction of a positive relationship to financial statement fraud. The test results partially and partially financial stability and nature of industry have a significant effect on the direction of the negative relationship to financial statement fraud, then change in auditor and change of director have no effect on the direction of the negative and positive relationship on financial fraudulent statements.
THE INFLUENCE OF FINANCIAL STABILITY AND EXTERNAL PRESSURE ON FINANCIAL STATEMENT FRAUD Leonard Pangaribuan; Rachmat Agus Santoso
Jurnal Scientia Vol. 12 No. 01 (2023): Education, Sosial science and Planning technique
Publisher : Sean Institute

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Abstract

The purpose of this study is to collect empirical evidence regarding the effect of financial stability by ACHANGE proxy and external pressure by LEV proxy on financial statement fraud using the F-Score model. This study observes manufacturing businesses in basic and chemical industries listed on the Indonesia Stock Exchange for five years, from 2016 to 2020. This study includes a sample of 63 businesses. Purposive sampling was used as a sampling method. The research findings show that financial statement fraud is significantly influenced by financial stability and external pressure . The partial test results show that external pressure has a significant negative effect on financial statement fraud . Financial stability has no significant effect on financial statement fraud , but external pressure has a significant negative effect on financial statement fraud
BIBLIOMETRIC ANALYSIS OF DEVELOPMENTS AND TRENDS IN FRAUD RISK ASSESSMENT RESEARCH : SCOPUS LITERATURE REVIEW 1989 - 2023 Rachmat Agus Santoso; Rahmadianti Rahmadianti; Dwi Kartika Sari; Ning Wahyuni
Jurnal Scientia Vol. 12 No. 03 (2023): Education, Sosial science and Planning technique, 2023 (June-August)
Publisher : Sean Institute

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Abstract

Facing the risk of fraud , organizations need to adopt a proactive and holistic approach to identify, analyze and mitigate potential risks. A common approach is fraud risk assessment , which involves collecting and evaluating data from various aspects of the business, including internal processes, external environment, and human factors that influence the occurrence of fraud . This study aims to analyze in depth the development of the literature regarding fraud risk assessment using the bibliometric method Scopus database . Article selection begins with screening steps to ensure the quality and relevance of the articles in the analysis. This research provides insight into sources, titles, institutions and research trends as well as collaborative network variables in the fraud risk assessment domain . The results of the analysis show fluctuations in the number of publications related to fraud risk assessment over time, with a certain increase in certain years. There are journals which are important sources of this literature, as well as the contributions of authors and institutions in developing an understanding of fraud risk . Provides a broad overview of research developments regarding fraud risk assessment and provides direction trends that the variable task performance of fraud risk assessment can be collaborated on in future research.
ANALISIS BIBLIOMETRIK PERKEMBANGAN FINANCIAL STATEMENT FRAUD DENGAN VOSVIEWER Desman Serius Nazara; Fitriana Fitriana; Rachmat Agus Santoso
Jurnal Review Pendidikan dan Pengajaran (JRPP) Vol. 6 No. 4 (2023): Volume 6 No 4 Tahun 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v6i4.21588

Abstract

Penelitian ini bertujuan untuk mengetahui perkembangan jumlah publikasi nasional dan internasional dengan topik financial statement fraud, penelitian juga bertujuan untuk mengetahui jurnal inti dalam publikasi internasional, mencari berapa banyak kluster  perkembangan publikasi dan juga ingin mengetahui  seberapa luas penyebaran publikasi dengan topik ini diseluruh dunia. Metode pengumpulan data dengan cara melakukan penelusuran data melalui pulikasi yang terindeks scopus pada aplikasi Publis On Persih dengan kata kunci financial statement fraud dengan katagori atau kata kunci pada judul artikeldalam kurun waktu 2010- 2020. Analisis dilakukan dengan Bibliometrik  menggunakan sofware VOSviewer 1.6.20 dan hasil penelitian menunjukkan bahwa perkembangan pertumbuhan publikasi financial statetement fraud pada umumnya mengalami peningkatan, data publikasi yang terindeks  di Scopus tertinggi terjadi pada tahun 2020 yang mencapai 75 publikasi (16,30%), yang terdiri dari  14 kluster dan terbanyak dipublikasikan pad Journal of Business Ethics.  
Memetakan Lanskap: Analisis Bibliometrik atas Audit Report Lag Furqan Ramadhan Jazadi; Rachmat Agus Santoso; Fitriana Fitriana
Co-Value Jurnal Ekonomi Koperasi dan kewirausahaan Vol. 14 No. 8 (2024): Co-Value: Jurnal Ekonomi, Koperasi & Kewirausahaan
Publisher : Program Studi Manajemen Institut Manajemen Koperasi Indonesia Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/covalue.v14i8.4012

Abstract

Studi audit report lag saat ini berkembang pesat, terfokus pada telaah faktor dari dalam dan dari luar perusahaan yang memengaruhi fenomena tersebut. Meskipun minat penelitian meningkat, publikasi yang memadai masih terbatas. Tujuan penelitian ini adalah mengklasifikasikan artikel tentang audit report lag, menemukan topik-topik utama dalam studi audit report lag, dan kesempatan studi serupa di masa depan. Metode penelitian meliputi lima langkah analisis bibliometrik dengan aplikasi VOSviewer. Pencarian sumber pustaka menggunakan aplikasi Publish or Perish Apps dengan kata kunci “audit report lag” pada bagian judul dari database Scopus yang diterbitkan tahun 1996– 2022 dan ditemukan 100 artikel. Hasil analisis VOSviewer pertama, network visualization, menunjukkan artikel Audit report lag tersebut dapat diklasifikasikan menjadi lima kelompok. Kelompok 1 terdiri dari 5 kata kunci, kelompok 2 memiliki 8 kata kunci, kelompok 3 memiliki 7 kata kunci, kelompok 4 memiliki 12 kata kunci.dan kelompok 5 memiliki 5 kata kunci. Hasil telaah VOSviewer kedua, Density Visualization, audit report lag digambarkan sebagai visualisasi yang paling menonjol dan terang, serta yang paling rendah dan kabur yakni “gender diversity”, “political connection”, “corporate board” dan “company size”. Hasil telaah VOSviewer ketiga, density visualization, memperlihatkan bahwa tema “profitability” dan ‘political connection’ masih jarang dieksplorasi sehingga dapat menjadi penelitian yang menarik di masa depan.
Analisis Faktor-Faktor yang Mempengaruhi Audit Delay Berdasarkan Literature Review Terindeks Sinta Tahun 2019-2023 Rike Rankine; Asti Sri Anisa; Fitriana Fitriana; Rachmat Agus Santoso
Co-Value Jurnal Ekonomi Koperasi dan kewirausahaan Vol. 14 No. 11 (2024): Co-Value: Jurnal Ekonomi, Koperasi & Kewirausahaan
Publisher : Program Studi Manajemen Institut Manajemen Koperasi Indonesia Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/covalue.v14i11.4319

Abstract

Audit delay adalah interval waktu yang diperlukan untuk menyelesaikan proses audit keuangan suatu perusahaan, mulai dari tanggal penutupan tahun buku hingga penerbitan laporan keuangan yang telah diaudit. Tujuan penelitian ini adalah untuk melakukan analisis komprehensif terhadap faktor-faktor yang memengaruhi audit delay berdasarkan artikel yang terdaftar dalam Sinta dari tahun 2018 hingga 2023. Penelitian ini menggunakan metode tinjauan literatur. Hasil penelitian menunjukkan bahwa dari 19 artikel yang dikaji, faktor ukuran perusahaan memiliki pengaruh yang signifikan dan dominan terhadap audit delay, seperti yang terungkap dari 8 artikel yang membahas faktor tersebut. Sebaliknya, faktor-faktor seperti opini audit, profitabilitas, solvabilitas, masa jabatan auditor, ukuran Kantor Akuntan Publik (KAP), laba rugi, reputasi auditor, umur perusahaan, pergantian auditor, return on asset (ROA), leverage, dan kompleksitas operasional, memiliki pengaruh yang signifikan namun relatif tidak dominan, sebagaimana diidentifikasi dari 8 artikel yang mengulas faktor-faktor tersebut. Di sisi lain, 4 artikel menyimpulkan bahwa komite audit, penyesuaian pendapatan, dan tekanan keuangan tidak mempengaruhi audit delay. Penelitian ini memberikan pemahaman yang mendalam mengenai faktor-faktor yang memengaruhi audit delay, yang dapat memberikan wawasan bagi praktisi, akademisi, dan regulator untuk meningkatkan efisiensi proses audit keuangan perusahaan.
PENELITIAN CONTINUOUS AUDITING DAN MONITORING UNTUK MASA DEPAN MENGGUNAKAN ANALISIS BIBLIOMETRIK Desy Elevany Sera; Fitriana Fitriana; Rachmat Agus Santoso
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i2.348

Abstract

This study aims to further examine the concept of implementing continuous auditing and monitoring (CACM) to  provide broader insight and can reduce audit audit costs, enabling internal auditors to provide more accurate and timely audit report results. With bibliometric analysis collected from the Scopus database of 240 documents from 2010 to 2020. The research method uses bibliometric analysis. An application system for data visualization using VOSviewer. Continuous Auditing and Monitoring (CACM) research is still little found because the concept was socialized by BPKP through the National Seminar-AAIPI in 2016.  Research by the Deputy of Bappenas shows that the application of the CACM concept currently requires more management support in the form of regulatory availability and integrated application system support that is able to produce quality information or data to meet audit needs more effectively. This research can be a guideline for future researchers to conduct research on the application of continuous auditing and monitoring (CACM) for internal auditors to carry out internal control and assessment of risk management in an organization. Bibliometric analysis of the concepts of continuous auditing and monitoring with Scopus data is still difficult to find. This research provides new insights into the concept of implementing continuous auditing and monitoring so that it can be useful in evaluating internal control and appropriate risk assessment in the government sector in Indonesia
Tema Yang Muncul Dalam Penerimaan Pajak ( Tinjauan Bibliometrik) Asesi Winda Yanti Hulu; Fitri Ana; Rachmat Agus Santoso
Jurnal Akuntansi dan Pajak Vol 24, No 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i2.12149

Abstract

This research presents a comprehensive review of emerging themes in tax revenue research over the last decades through bibliometric analysis. By checking the number of publications and topic developments in the field. this research identifies emerging trends and shifts in research focus. Using bibliometric methods, this research highlights key themes, influential authors, and important publication venues, providing valuable insight into the trajectory of research on taxation using VOSviewer and Microsoft Excel to conduct frequency analysis of the data. In research findings contribute to a deeper understanding of emerging themes in tax revenue and inform future research directions in this area.
ANALISIS BIBLIOMETRIK ATAS PENELITIAN BELANJA PERPAJAKAN MENGGUNAKAN APLIKKASI VOSVIEWER Diperhatikan Halawa; Fitriana Fitriana; Rachmat Agus Santoso
Jurnal Akuntansi dan Pajak Vol 24, No 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i2.11557

Abstract

Tax spending leads to reduced tax revenue from certain taxpayers. It has been a lot to do the study of this field. The purpose of this study is to analyze the classification of tax expenditure research articles, identify topic trends in tax expenditure research, and analyze opportunities for tax spending research topics in the future. The research method used a five-step method of bibliometric analysis and data analysis was used vosviewer application. Article searches were used through data from Scopus with the keyword "tax expenditure" in the title section of the Scopus database published from 1977 – 2022 (a period of 45 years) and obtained 74 articles. The results of the first VOSviewer analysis, network visualization, show that the tax expenditure research article can be classified into four clusters. The first cluster consists of 6 keywords, the second cluster consists of 10 keywords, the third cluster consists of 9 keywords, and cluster four consists of 10 keywords. The results of VOSviewer's second analysis, overlay visualization, show that the trends in research topics are economics, tax expenditure, econ, and management. The results of the third VOSviewer analysis, density visualization, show that there are still many rarely studied so that it becomes an opportunity for research topics in the future. Keywords: tax spending, bibliometric analysis, Publish or Perish, VOSviewer, Scopus
Analisis Penganggaran Modal Pekerjaan Perluasan Terminal Bandara Internasional Lombok PT. Angkasa Pura 1 (Persero) Rivan Syamsurijal Biya; Rachmat Agus Santoso
Jurnal Riset Mahasiswa Akuntansi Vol. 3 No. 4 (2023): Jurnal Riset Mahasiswa Akuntansi, Desember 2023
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v3i4.931

Abstract

This study aims to analyze the budgeting process for the Expansion of Zainuddin Abdul Madjid Lombok International Airport Terminal at PT. Angkasa Pura 1 (Persero). The output of the final planning report will be analyzed using a comparative description method of aspects of company budgeting through the perspective of capital budgeting or investment, which is more project management or engineering system than investment in securities or others. The budgeting of Lombok International Airport Terminal Expansion Work from the search results has fulfilled some aspects of good corporate budgeting, although some strategic predictions missed expectations. The company's own capital budgeting in application and practicality there are several weaknesses in predicting future returns from the value of investments issued due to lack of integration with the company's strategic objectives or to top-level regulations that must be met, especially in the acquisition of asset values or fixed assets with significant value. With this paper, it is hoped that it can generate awareness of the importance of evaluating capital budgeting before the budget is issued to be tested for implementation from a value and time perspective.
Co-Authors Asesi Winda Yanti Hulu Asterina Indah Mufliha Asti Sri Anisa Bahrul Bahrul Desy Elevany Sera Didin Saepudin Diperhatikan Halawa Dwi Kartika Sari Faisal Rahmat Fitri Ana Fitriana Fitriana Fitriana Fitriana Furqan Ramadhan Jazadi Indriyani Astuti Nurachman Lena Ratu Ningsih Kowarin Leonard Pangaribuan Marsel Pasaribu Mita Sopriyanti Nazara, Desman Serius Ning Wahyuni Rahmadianti Rahmadianti Richi Guali Padang Rike Rankine Rivan Syamsurijal Biya Siti Solihat Sulastri Sulastri Tita Tita Yena Najiah Septiana Yeni Najiah Septiani Zakaria Kuswara