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All Journal Journal of Economic, Bussines and Accounting (COSTING) COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis International Journal of Economics and Management Research
Aqamal Haq
Universitas Trisakti
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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Pengaruh Whistleblowing System Terhadap Deteksi Fraud Dengan Audit Forensik Dan Audit Investigatif Sebagai Variabel Intervening I Wayan Kawistara Yasa; Aqamal Haq
COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 3 No. 07 (2023): COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/comserva.v3i07.1035

Abstract

Kasus kecurangan terjadi secara terus menerus dan konsisten meningkat setiap tahunnya. Salah satu bentuk kecurangan atau fraud adalah korupsi, korupsi banyak terjadi baik di sektor publik maupun sektor swasta. Tujuan dari penelitian ini adalah menguji secara empiris pengaruh   Whistleblowing system terhadap audit forensik, audit investigatif dan deteksi fraud serta menguji pengaruh   Whistleblowing system secara langsung dan tidak langsung terhadap deteksi fraud dengan audit forensik dan audit investigatif sebagai variabel intervening. Jumlah sampel dalam penelitian ini sebanyak 61 orang auditor yang bertugas di Kantor BPKP Perwakilan Provinsi Maluku Utara. Analisis data berupa persamaan Structural Equation Modeling (SEM) dengan menggunakan aplikasi SmartPLS. Hasil penelitian ini adalah Whistleblowing system mempunyai pengaruh signifikan terhadap deteksi fraud, Whistleblowing system mempunyai pengaruh signifikan terhadap audit forensic, Whistleblowing system mempunyai pengaruh signifikan terhadap audit investigative, Audit forensik mempunyai pengaruh signifikan terhadap deteksi fraud, Audit investigatif mempunyai pengaruh signifikan terhadap deteksi fraud, Whistleblowing system terbukti berpengaruh signifikan terhadap deteksi fraud melalui audit forensik sebagai variabel intervening dan Whistleblowing system terbukti berpengaruh terhadap deteksi fraud melalui audit investigatif sebagai variabel intervening
Pengaruh Pengungkapan Emisi Karbon, Inovasi Hijau, dan Investasi Hijau Terhadap Nilai Perusahaan Aisyah Putri Nuurhasanat; Aqamal Haq
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 5: Juli 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i5.4446

Abstract

This study aims to analyze the impact of carbon emission disclosure, green innovation, and green investment on firm value in the energy and infrastructure sectors. The analysis method used is panel data analysis. The data used are taken from the sustainability reports and annual reports of leading companies in the energy and infrastructure sectors listed on the Indonesia Stock Exchange (IDX) for the years 2021-2023. The research sample uses the purposive sampling method, resulting in a total of 153 selected samples. The results of the hypothesis testing show that the variable of carbon emission disclosure has a positive effect on firm value, while green innovation and green investment do not affect firm value. The implications of this research are (1) This study is expected to inspire future researchers. (2) It is hoped that companies will continue to voluntarily disclose carbon emissions, engage in green innovation, and make decisions regarding green investments. (3) It can encourage investors to pay more attention to environmental issues in their investment decision-making.
Pengaruh Struktur Modal dan Profitabilitas Terhadap Kualitas Audit pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia dengan Good Corporate Governance Sebagai Variabel Pemoderasi Sudartono Sudartono; Aqamal Haq
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 5: Juli 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i5.4667

Abstract

Penelitian ini bertujuan untuk menginvestigasi pengaruh struktur modal dan profitabilitas terhadap kualitas audit pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI), dengan Good Corporate Governance (GCG) sebagai variabel pemoderasi. Variabel struktur modal diwakili oleh rasio utang terhadap modal total (DER), sementara variabel profitabilitas diukur dengan return on assets (ROA). Kualitas audit diukur berdasarkan akreditasi firma kantor akuntan publik. Metode analisis data yang digunakan adalah regresi logistik dengan menggunakan data tahunan dari perusahaan perbankan yang terdaftar di BEI selama periode 2022-2023. Penelitian ini menggali hubungan antara struktur modal, profitabilitas, dan kualitas audit, serta memeriksa bagaimana GCG memoderasi hubungan tersebut. Hasil penelitian diharapkan dapat memberikan kontribusi dalam memperkaya pemahaman tentang faktor-faktor yang memengaruhi kualitas audit di sektor perbankan Indonesia, serta implikasi praktis untuk perusahaan dan regulator.
THE INFLUENCE OF FINANCIAL DISTRESS, LEVERAGE, AND FIRM SIZE ON STOCK RETURNS IN THE INFRASTRUCTURE INDUSTRY SECTOR ON THE INDONESIA STOCK EXCHANGE Widhi Prasetyo Nugroho; Aqamal Haq
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/nyh6qx51

Abstract

This study aims to examine the extent of the influence of financial distress, leverage, and firm size on stock returns of companies in the infrastructure industry sector listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The study employs an explanatory quantitative approach with panel data regression analysis using the Pooled Least Squares (PLS) method. From a total population of 69 companies, 30 companies were selected as the sample using purposive sampling, resulting in 150 observations. Financial distress factors were measured using the Altman Emerging Market Scoring (EMS) approach, leverage was measured by the Debt to Equity Ratio (DER), and firm size was determined by total assets. The results indicate that, partially, only the OPTA variable has a positive and significant effect on stock returns. Meanwhile, WCTA, RETA, BVTL, DER, and firm size do not have a significant effect. Simultaneous testing shows that financial distress, leverage, and firm size collectively have a significant effect on stock returns with a significance level of 0.001. The coefficient of determination (R²) explains only 15% of the variation in stock returns in the infrastructure industry sector, while the remaining 85% is influenced by factors outside the research model.
Pengaruh Pengungkapan Corporate Social Responsibility, Financial Distress, Company Risk Terhadap Real Earnings Management Dengan Good Corporate Governance Sebagai Variabel Moderasi Aqamal Haq; Nafisah Azka Al Manar
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 6 No. 1 (2026): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v6i1.8442

Abstract

This study analyzes the effect of CSR disclosure, financial distress, and company risk on real earnings management, with audit committees (economics background) as moderating variable. Using 30 firms from the basic materials, energy, and infrastructure sectors (2019–2021), results show that CSR disclosure has no effect, while financial distress and company risk positively influence real earnings management. Audit committees weaken the positive effects of financial distress and company risk but do not moderate CSR disclosure.
The Influence of Intellectual Capital, Gender Diversity of the Board of Directors, Audit Quality and Profitability on Corpo-rate Social Responsibility Febby Marta Juwita; Aqamal Haq
International Journal of Economics and Management Research Vol. 5 No. 2 (2026): August : International Journal of Economics and Management Research
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v5i2.742

Abstract

In the high-stakes environment of the energy sector, Corporate Social Responsibility (CSR) serves as a vital mechanism for maintaining social legitimacy and managing environmental risks. Despite its importance, the determinants of CSR disclosure in emerging markets like Indonesia remain debated, with inconsistent evidence regarding the roles of internal resources versus governance structures. This study aims to resolve these discrepancies by empirically examining the influence of Intellectual Capital, Board Gender Diversity, Audit Quality, and Profitability on CSR. Utilizing a quantitative approach with purposive sampling, the research analyzes secondary data from 26 energy companies listed on the Indonesia Stock Exchange over the 2020–2024 period, employing panel data regression with a Random Effect Model. The findings challenge the Resource-Based View application in this context, revealing that Intellectual Capital and Profitability do not significantly affect CSR disclosure. Conversely, the study provides robust evidence supporting Stakeholder and Legitimacy theories, as Board Gender Diversity and Audit Quality demonstrate a positive and significant influence. These results indicate that in regulated and high-profile industries, sustainability reporting is driven less by financial slack or knowledge assets and more by ethical governance structures, specifically inclusive decision-making and independent external assurance. This research contributes to the literature by clarifying that governance mechanisms are the primary catalysts for corporate accountability in the energy sector.
Co-Authors Aisyah Putri Nuurhasanat Febby Marta Juwita I Wayan Kawistara Yasa Nafisah Azka Al Manar Sudartono Sudartono Widhi Prasetyo Nugroho