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All Journal Educoretax Accounting Student Research Journal
Cecilia Ancelin Feodora Anthony
Universitas Pembangunan Nasional Veteran Jakarta
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Peranan Audit Internal dalam Pengendalian Fraud di Era Digital Cecilia Ancelin Feodora Anthony; Wira Natali Angeline Lumban Gaol; Hans Nehemia Natanael Purba; Helga Claresta Raudina; Agus Maulana
Accounting Student Research Journal Vol 2 No 1 (2023): ASRJ - Maret 2023
Publisher : Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62108/asrj.v2i1.5332

Abstract

Semua aspek kehidupan sekarang ini sudah semakin dimudahkan teknologi, termasuk auditing dan akuntansi. Seorang tenaga akuntan dituntut untuk mampu mengikuti arus perkembangan zaman. Usaha yang dapat dilakukan salah satunya dengan menguasai berbagai software akuntansi. Audit internal adalah pekerjaan untuk mengevaluasi perusahaan dalam mengurus keuangan. Fraud adalah kecurangan, sering kali terjadi di perusahaan, namun dapat dikendalikan dengan beberapa hal termasuk audit internal. Tujuan penelitian ini membuktikan bahwa audit internal memiliki peran dalam pengendalian kecurangan yang sering kali terjadi di perusahaan, terutama pengendalian fraud menggunakan teknologi. Metode penelitian menggunakan kualitatif studi literatur dengan sumber-sumber penelitian berasal jurnal yang relevan sebanyak delapan jurnal. Hasil penelitian adalah pengendalian fraud di era digital yang bisa dilakukan audit: deteksi, investigasi, pemantauan dan evaluasi serta tindak lanjut atas tindak fraud dengan penerapan metode Whistleblowing system, penggunaan software khusus audit, aplikasi audit seperti Electronic Data Interchange (EDI) dan metode lainnya. Dapat disimpulkan dari hasil penelitian ini dengan kecurangan semakin beragam, solusi dari permasalahan ini adalah perusahaan harus mengambil tindakan dengan memperkuat pengawasan internal dengan ditunjang kemajuan teknologi informasi pula. Audit internal berperan besar dalam pengendalian fraud.
The influence of supervisors and differences in ownership on tax avoidance by Indonesian Insurance Companies Cecilia Ancelin Feodora Anthony; Ferry Irawan
Educoretax Vol 6 No 7 (2026)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v6i7.2306

Abstract

Taxes are an important instrument for the sustainability of the state because taxes finance more than 82% of state expenditure. However, there are still many companies that engage in tax avoidance practices to increase their profits. These legal practices, which exploit grey areas in tax legislation, cost the state around $2 billion. Tax avoidance factors can vary, some of which include the role of supervisors and owners who should be instrumental in curbing tax avoidance practices so as not to cause harm to either the company or the state. This study aims to determine the effect of institutional ownership, independent commissioners, and gender diversity on the board of directors on tax avoidance. The selected companies are insurance companies listed on the Indonesia Stock Exchange during the period of 2019 to 2024. To test this, a quantitative method was used with secondary data sources, derived from company annual reports, with a total of 96 observations using purposive sampling. Data analysis was conducted using panel data regression and t-tests using STATA v.17 software. The results showed that the moderating effect of profitability weakened the relationship between institutional ownership and tax avoidance, while institutional ownership, independent commissioners, gender diversity in the board of directors, and the role of profitability, as well as the relationship between independent commissioners and board gender diversity, did not affect tax avoidance in insurance companies listed on the IDX.
Co-Authors Agus Maulana Ferry Irawan Hans Nehemia Natanael Purba Helga Claresta Raudina Wira Natali Angeline Lumban Gaol