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All Journal Jurnal Aplikasi Akuntansi Indonesian Journal of Taxation and Accounting
Putu Putri Risma Wandansari
Universitas Mataram
Economics, Econometrics & Finance Social Sciences

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SEBERAPA EFEKTIFKAH ARTIFICIAL INTELLIGENCE DALAM FRAUD DETECTION PADA MASA COVID-19: SYSTEMATIC LITERATURE REVIEW Silvia Agustina; Putu Putri Risma Wandansari
Jurnal Aplikasi Akuntansi Vol 8 No 1 (2023): Jurnal Aplikasi Akuntansi, Oktober 2023
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v8i1.254

Abstract

The development of increasingly advanced technology certainly has a positive impact in various fields, especially in auditing, especially during and after Covid 19. A technology that is most highlighted today is the use of Artificial Intelligence in detecting digital fraud risks, which can be interpreted as using the technology-based web to commit fraud and misuse of assets for financial gain. This study aims to review the use of AI in fraud detection to support external audits, especially during the Covid 19 period. The research method used in this study is a Systematic Literature Review (SLR) or systematic literature review. Based on the analysis results, Artificial Intelligence (AI) has begun to be applied to audit procedures to support decision-making through machine learning. The success of Artificial Intelligence in detecting fraud and issuing audit opinions must be seen as two complete sides, namely, opportunities and challenges that must be responded to wisely, especially by auditors. During the covid 19 pandemic, AI helps, especially for auditors challenged in creating new methods developed due to the required COVID-19 strategy. This research implies that auditors and companies can switch to using AI, which can help their work efficiency in disclosing fraud that occurs.
The Influence of Ownership Structure on the Extent of Sustainability Reporting Disclosure: The Mediating Role of Profitability Putu Putri Risma Wandansari; Lalu Hamdani Husnan; Siti Aisyah Hidayati
Indonesian Journal of Taxation and Accounting Vol 4, No 3 (2026): September 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i3.991

Abstract

Purpose – Rising demands from stakeholders, environmental issues, and the growing need for corporate openness have amplified the significance of sustainability reporting in the mining sector, which is characterized by its environmental sensitivity. Prior research has reported varying outcomes regarding how ownership structure affects the disclosure of sustainability reports and has overlooked the potential mediating effect of profitability. This research investigates how institutional, managerial, and family ownership impact sustainability report disclosure, placing profitability as a mediating factor.Methods – Quantitative associative methodology was used involving panel data analysis of 18 mining firms listed at Indonesia Stock Exchange for 2019–2024, yielding 108 observations. Panel regression, path analysis, and Sobel test were used in the analysis.Findings – Both institutional ownership (β = 0.0285; p = 0.0447) and managerial ownership (β = 0.3542; p = 0.0491), along with profitability (β = 0.3462; p = 0.0145), have a positive and significant effect on the disclosure of sustainability reports. Conversely, family ownership does not show a significant impact (p = 0.2816). Profitability strongly mediates the relationships between institutional ownership (p = 0.0092) and managerial ownership (p = 0.0422) concerning sustainability report disclosure, while it does not have a significant mediating effect in relation to family ownership (p = 0.0993).Research Implications – The findings suggest that companies should strengthen institutional investor involvement and managerial ownership to improve profitability and sustainability disclosure. Regulators should also promote governance mechanisms that enhance disclosure transparency. The study is limited to Indonesian mining companies over a six-year period.Originality – This research adds to the body of knowledge regarding sustainability disclosure by illustrating how profitability serves as a mediator between the structure of ownership and the reporting of sustainability.
Co-Authors Lalu Hamdani Husnan Silvia Agustina Siti Aisyah Hidayati