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All Journal Juara: Jurnal Riset Akuntansi Jurnal Kajian Akuntansi Assets: Jurnal Akuntansi dan Pendidikan Jurnal Akuntansi BALANCE: Jurnal Akuntansi, Auditing dan Keuangan GEMA EKONOMI JES (Jurnal Ekonomi STIEP) Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Balance: Jurnal Akuntansi, Auditing, dan Keuangan Journal of Accounting, Finance, Taxation, and Auditing (JAFTA)
Anitaria Siregar
Universitas Katolik Indonesia Atma Jaya, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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FRAUDULENT FINANCIAL REPORTING: ANALISIS PENGARUH ELEMEN FRAUD HEXAGON PADA PERUSAHAAN FARMASI Gunawan, Gilbert Outner; Siregar, Anitaria
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 20 No. 2 (2023): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v20i2.4638

Abstract

This study analyses the influence of fraud hexagon dimension towards fraudulent financial statement. Fraudulent financial statement is measured using Beneish M-Score Model. Six dimension of the fraud hexagon is being considered influence fraudulent financial statement. The population on this study are pharmacy companies which being registered in Indonesia Stock Exchange for period 2020-2021. This study uses purposive sampling with final sample 48 companies. The result shows stimulus/pressure (financial stability) has the influence towards fraudulent financial statement, while opportunity (ineffective monitoring), rationalization (change in auditor), capability (change in director), ego/arrogance (frequent number of CEO’s picture), and collusion (cooperation with government project) do not have influence towards fraudulent financial statement.
FAKTOR – FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT: SKEPTISME DAN AUDIT TENURE Sudiardjo, Ferryanto; Siregar, Anitaria; Ridaryanto, Petrus
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 21 No. 2 (2024): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v21i2.6229

Abstract

Financial statements are one of the main things that can make investors invest their capital in business, this is the basic reference for investors/investors to see if the company has good/bad quality. This study aims to analyze the influence of keptism and audit tenure on audit quality. The polulation of this research is an external auditor who is still actively working around the province of DKI Jakarta with the level of junior director, senior auditor, supervisor, manager, and partner. The sampling method used in this study is random sampling. And this study managed to collect 32 respondents. The data analysis methods used are descriptive statistical tests, data quality tests, classical assumption tests, and hypothesis tests using statistical for social science software version 26. The results of the hypothesis test show that skepticism influences audit quality, and tenure audit has no effect on audit quality.
ANALISIS PENGARUH WHISTLEBLOWING SYSTEM DAN RAPAT KOMITE AUDIT TERHADAP JUMLAH KECURANGAN Siregar, Anitaria; Surbakti, Ayu Syahbana
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 16 No. 1 (2019): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v16i1.1286

Abstract

This study aims to analyze and provides empirical evidence about the effect of whistleblowing system and audit committee meetings on numbers of fraud on finance companies on the Indonesia Stock Exchange Periode 2013-2017. The data used in this research are secondary data taken from annual reports of finance companies that have a whistleblowing system report, audit committee meetings and a complete number of fraud in the period of 2013-2017. The regression model used in this research is multiple aggression analysis. Data processing in this research was carried out using Statistical Product and Service Solution (SPSS) software version 25. The results of this reseach indicate that the whistleblowing system has a positive effect on the number of frauds, while the audit committee meeting has a negative effect on the number of frauds on financial services companies listed on the Indonesia Stock Exchange period 2013-2017.
Analisis Konten Penilaian Pengungkapan Keselamatan Kerja pada Laporan Keberlanjutan Perusahaan Tambang Pratama, Kelvin; Siregar, Anitaria
GEMA EKONOMI Vol 12 No 6 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/gemaekonomi.v12i6.2656

Abstract

Implementing occupational health and safety in the work area is a form of respect for human rights. Therefore, this research wants to examine the implementation of occupation health and safety in the field to examine whether it only refers to the constitutional law or surpasses the constitutional law. The researcher uses the scoring analytics method by giving a score of 0 if the company does not reveal the Occupational health and safety issues, giving a score of 1 if the disclosure only follows the measurement and a score of 2 if the exposure is beyond the criterion or the rules. The indicator is arranged based on the Decree of the Director-General of Coal Minerals of the Ministry of Energy and Mineral Resources Number 185.K/37.04/DJB/2019. Based on the research result, the implementation of Occupational health and safety in most companies only refers to the constitutional law. The disclosure that can make the revelation surpass the indicator is about the control of Covid-19 spread and international certification for the implementation of Occupational health and safety. Other factors that can impact occupational health and safety disclosure are the parent company's location, the existence of a foreign commissioner, and the type of company ownership.
Pengaruh Dimensi Fraud Hexagon terhadap Financial Statement Fraud Siregar, Anitaria; Murwaningsari, Etty
Jurnal Kajian Akuntansi Vol 6 No 2 (2022): DESEMBER 2022
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v6i2.6799

Abstract

AbstractThe purpose of this research is to analyze the influence of fraud factors of fraud hexagon (S.C.C.O.R.E) towards fraudulent financial statement. Fraudulent financial statement is measured by using Beneish M-Score Model. There are six variables of fraud hexagon in this study that are considered to have  influenced fraudulent financial statement. The variables consist of stimulus (financial stability), capability (competency), collusion (project with government), opportunity (effective monitoring), rationalization (historical restate frequency), and ego (company existence). The population are  manufacture companies listed on the Indonesia Stock Exchange from 2016 to 2020. The research samples are taken by purposive sampling with total observation 280. The results of the research show that stimulus (financial stability), capability (competency) and collusion (project with government) have a significant effect towards the fraudulent financial reporting, while opportunity (effective monitoring), rationalization (historical restate frequency) and ego (company existence) do not have a significant effect towards the fraudulent financial reporting. The implication of this research result is that the dimension of collusion (project with government) has a significant effect but with the negative coefisien, which means that the hyphotesis rejected. This result gives the implication that further analysis needs to be done for proxy used  for this dimension, as having project with government the likelihood for fraud is reduced. This research uses ineffective monitoring of audit committee as control variable.Keywords: collusion; fraudulent financial statement;  fraud hexagon; fraud triangle; S.C.C.O.R.E.Abstrak Penelitian bertujuan untuk menganalisis pengaruh dari faktor-faktor fraud hexagon (S.C.C.O.R.E) terhadap fraudulent financial statement. Fraudulent financial statement  diukur dengan menggunakan Beneish M-Score Model. Enam variabel fraud hexagon dalam penelitian ini dipertimbangkan mempengaruhi fraudulent financial statement. Variabel-variabel tersebut terdiri dari stimulus (financial stability), capability (competency), collusion (project with government), opportunity (effective monitoring), rationalization (historical restate frequency), dan ego (company existence). Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia untuk periode tahun 2016-2020. Sampel dalam penelitian ini diambil dengan menggunakan purposive sampling dengan total observasi 280. Hasil dari penelitian ini menunjukkan stimulus (financial stability), capability (competency) dan collusion (project with government) berpengaruh signifikan terhadap fraudulent financial reporting, sementara opportunity (effective monitoring), rationalization (historical restate frequency) dan ego (company existence) tidak berpengaruh signifikan terhadap fraudulent financial reporting. Implikasi dari penelitian ini adalah dari hasil dimensi kolusi (project with government) menunjukkan hasil yang berpengaruh signifikan dengan koefisien yang negatif, sehingga hipotesis untuk elemen ini, ditolak. Hasil ini memberikan implikasi untuk pengembangan proksi pengukuran baru dalam dimensi ini, karenakondisi perusahaan memiliki proyek dengan pemerintah ternyata kecenderungan untuk melakukan fraud-nya berkurang. Penelitian ini menggunakan variabel kontrol ineffective monitoring of audit committee.Kata kunci: collusion; fraudulent financial statement; fraud hexagon; fraud triangle; S.C.C.O.R.E.
FAKTOR-FAKTOR YANG MEMPENGARUHI ANTI-CORUPTION DISCLOSURE Nadia Agustina; Anitaria Siregar
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 22 No. 2 (2025): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v22i2.7346

Abstract

This study aims to analyze the influence of an independent commissioner, independent audit committee, audit quality, and institutional ownership on anticorruption disclosure. This research uses a purposive sampling method with 53 companies as the sample. The sample is the energy company listed in Indonesia Stock Excange from 2021 to 2023.     The data analysis methods used are multiple linear regression. Statistical for social science software version 30 is used for testing. The results of the hypothesis test show that independent commissioner, audit quality, and institutional ownership positively influence anticorruption disclosure. Meanwhile, independent audit committees negatively influence anticorruption disclosure. This research shows that the importance of good corporate governance can increase the transparency and accountability of the company energy sector. 
FAKTOR-FAKTOR YANG MEMPENGARUHI ANTI-CORUPTION DISCLOSURE Nadia Agustina; Anitaria Siregar
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 22 No. 2 (2025): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v22i2.7346

Abstract

This study aims to analyze the influence of an independent commissioner, independent audit committee, audit quality, and institutional ownership on anticorruption disclosure. This research uses a purposive sampling method with 53 companies as the sample. The sample is the energy company listed in Indonesia Stock Excange from 2021 to 2023.     The data analysis methods used are multiple linear regression. Statistical for social science software version 30 is used for testing. The results of the hypothesis test show that independent commissioner, audit quality, and institutional ownership positively influence anticorruption disclosure. Meanwhile, independent audit committees negatively influence anticorruption disclosure. This research shows that the importance of good corporate governance can increase the transparency and accountability of the company energy sector. 
Audit Fees: The Role of Board of Commissioners Size, Audit Committee Size, and Firm Size Najma Alaika Selma; Anitaria Siregar
Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) Vol. 8 No. 1 (2026)
Publisher : Magister Akuntansi FB-UK.Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jafta.v8i1.16493

Abstract

Audit fees represent an essential component of audit services as they reflect audit effort, complexity, and the level of risk involved in the audit process. This study aims to analys the effect of firm size, audit committee size, and  board of commissioners size on audit fees of manufacture companies listed on the BEI with the period 2022–2024. This research usess a quantitative approach and the  data were analyzed using multiple linear regression with IBM SPSS version 26. The results indicate that board of commissioners size has a significant effect on audit fees, implying that a larger board increases monitoring requirements, which in turn leads to higher audit effort and fees. Furthermore, audit committee size is found to significantly affect audit fees, as a larger audit committee demands more comprehensive audit procedures to ensure higher reporting quality. Firm size also has a significant positive effect on audit fees, suggesting that larger firms tend to have more complex operations and higher audit risk. In addition, the results show that all independent variables jointly influence audit fees. These findings confirm that corporate governance mechanisms and firm characteristics play an important role in determining levels.
Co-Authors Anabella Anabella Anabella, Anabella Ayu Syahbana Surbakti Ellen Ellen Ellen Ellen Etty Murwaningsari Etty Murwaningsari Gunawan, Gilbert Outner Harahap, Siti Nurwahyuningsih KHOMSIYAH KHOMSIYAH Matthew, Jason Nadia Agustina Najma Alaika Selma Petrus Ridaryanto Pratama, Kelvin Siboro, Christinari Nancy Siti Nurwahyuningsih Harahap Sudiardjo, Ferryanto Surbakti, Ayu Syahbana