Garuda - Garba Rujukan Digital

Analisis Sikap, Norma Subjektif, Persepsi Kontrol Perilaku, Penghargaan terhadap Intensi Pengungkapan Kecurangan Laporan Keuangan Indri Septiani; Artie Arditha Rachman; Dewi Zakia
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 8, No 2 (2025): September 2025
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v8i2.25327

Tujuan Penelitian: Penelitian ini bertujuan untuk menganalisis pengaruh sikap, norma subjektif, persepsi kontrol perilaku, dan penghargaan terhadap intensi calon akuntan dalam mengungkap kecurangan laporan keuanganMetode Penelitian: Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei terhadap 150 mahasiswa akuntansi tingkat akhir di tiga perguruan tinggi negeri di Bandar Lampung. Instrumen penelitian berupa kuesioner skala Likert, dan data dianalisis menggunakan regresi linear berganda.Originalitas/Novelty: Kebaruan dari penelitian ini terletak pada integrasi Theory of Planned Behavior dengan variabel eksternal berupa penghargaan berdasarkan teori Maslow, serta fokus pada konteks lokal mahasiswa akuntansi di Lampung yang belum banyak diteliti.Hasil Penelitian: Hasil penelitian menunjukkan bahwa sikap dan persepsi kontrol perilaku berpengaruh positif signifikan terhadap intensi pengungkapan kecurangan, sedangkan norma subjektif berpengaruh negatif signifikan. Penghargaan tidak berpengaruh signifikan. Secara simultan, keempat variabel memberikan pengaruh signifikan terhadap intensi.Implikasi: Temuan ini mengimplikasikan bahwa penguatan sikap etis dan persepsi kontrol internal perlu dikembangkan dalam pendidikan akuntansi, sementara tekanan sosial negatif dan pemberian insentif perlu dievaluasi efektivitasnya dalam mendorong perilaku pelaporan kecurangan. Research Objectives: This study aims to examine the influence of attitude, subjective norms, perceived behavioral control, and rewards on accounting students’ intention to disclose financial statement fraud.Research Method: A quantitative approach was employed using a survey method involving 150 final-year accounting students from three public universities in Bandar Lampung. Data were collected through a Likert-scale questionnaire and analyzed using multiple linear regression.Originality/Novelty: The novelty of this research lies in integrating the Theory of Planned Behavior (TPB) with an external variable rewards based on Maslow’s hierarchy of needs, while focusing on a local context that has received limited academic attention.Research Results: The results show that attitude and perceived behavioral control have a significant positive effect on the intention to report fraud, while subjective norms have a significant negative effect. In contrast, rewards do not significantly affect the intention. Simultaneously, the four variables contribute significantly to the model.Implications: These findings imply that strengthening ethical attitudes and internal behavioral control should be prioritized in accounting education, while the effectiveness of external pressures and incentives in promoting whistleblowing behavior should be critically reassessed.

The Influence of E-Commerce, Digital Payments, and Accounting Information Systems on Micro Business Performance Adila Hikmaini; Lihan Rini Puspo Wijaya; Dewi Zakia; Sri Astuti; Arif Makhsun
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 10 No 4 (2026): August
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v10i4.635

This study aims to examine the influence of e-commerce, digital payments, and Accounting Information Systems (AIS) on the performance of micro-enterprises in the culinary sector in Bandar Lampung City. This study employed a quantitative approach using primary data collected through questionnaires distributed to micro-business owners. A total of 429 valid responses were obtained from 562 distributed questionnaires using an accidental sampling technique. The data were analyzed using multiple linear regression with the assistance of SPSS version 26. The findings indicate that e-commerce, digital payments, and AIS have a positive and significant effect on micro-business performance, both partially and simultaneously. Among the examined variables, e-commerce demonstrated the strongest influence, followed by digital payments and AIS. These findings indicate that digital technology adoption supports market expansion, transaction efficiency, and more effective financial management. The utilization of digital technologies plays an important role in improving micro-business performance by enhancing operational effectiveness and competitiveness. Limitations: This study is limited to culinary micro-enterprises in Bandar Lampung City, which may restrict the generalizability of the findings to other sectors and regions. This study contributes empirical evidence regarding the role of digital technology adoption in improving micro-business performance and provides practical insights for entrepreneurs and policymakers in developing digital transformation strategies.

Impact of Professional Skepticism, Experience, Competence, and Time Pressure on Fraud Detection: Job Hierarchy Moderator Nabila; Artie Arditha Rachman; Endang Asliana; Dewi Zakia; Surya Prasetya Trihatmaja
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 10 No 4 (2026): August
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v10i4.643

This study was motivated by the significant financial losses resulting from financial statement fraud and the limited role of external auditors in detecting fraud in Indonesia. This study aims to analyze the impact of professional skepticism, experience, competence, and time pressure on the ability to detect financial statement fraud, with job hierarchy serving as a moderating variable. This study employs a quantitative approach using a survey method involving 266 auditors working at 83 public accounting firms in DKI Jakarta and Lampung regions. The research instrument consisted of a 4 point Likert scale questionnaire, and the data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with Smart PLS 4. The novelty of this study lies in the integration of Weiner’s attribution theory and job hierarchy as a moderating variable, as well as the expansion of the focus to the local context of auditors in Lampung, which has not been extensively studied in the literature. The results show that professional skepticism, audit experience, competence, and time pressure influence the ability to detect financial-statement fraud. Job hierarchy moderates the effect of audit experience, whereas professional skepticism, competence, and time pressure do not. These findings imply that efforts to strengthen professional skepticism, audit experience, and competence, as well as manage time pressure, should be maintained, and the effectiveness of the job hierarchy in fraud detection should be evaluated.

COMPARATIVE ANALYSIS OF CAPITAL MARKET REACTION BEFORE AND AFTER MUI FATWA 83 IN ISRAEL-AFFILIATED FIRMS Ayu Rahma Wulandari; Dewi Zakia; Lihan Rini Puspo Wijaya; Endang Asliana
Jurnal Interprof Vol 12 No 2 (2026): Jurnal Interprof, Agustus
Publisher : LPPM UNIVERSITAS BINA INSAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/interprof.v12i2.3449

Purpose: This study analyzes the capital market reaction to MUI Fatwa Number 83 of 2023 among boycott-affected and comparison companies. Research Methodology: This study employs Using a quantitative comparative event-study design grounded in Signaling Theory, the study examines seven boycott-affected companies and three comparison companies, comparing abnormal return, trading volume activity, and stock volatility over 239 trading days before and after the fatwa's issuance. Data were analyzed using descriptive statistics, normality tests, the Wilcoxon Signed-Rank Test (within-group), and the Mann-Whitney U test (between-group). Results: The results show abnormal return differed significantly among boycott-affected companies but not comparison companies. Trading volume activity and stock volatility showed significant differences in both groups over the 12-month period; an additional 30-day analysis found significant volatility changes only among boycott-affected companies. Between-group analysis revealed a significant difference in abnormal return change but not in trading volume or volatility changes. Conclusions: The findings indicate that the market response to the fatwa varied by indicator, company group, and observation period. The distinct abnormal return effect among boycott-affected companies supports the view that investor-relevant information is incorporated into stock prices, though broader market and firm-specific factors likely also contributed, so findings should not be read as exclusive causal evidence. Limitations: This study is limited by the small, unbalanced sample (seven versus three companies) limits statistical power, and the 12-month window includes other events that make isolating the fatwa's effect difficult. Contributions: This study offers empirical evidence on capital market responses to a socio-religious event, highlighting the importance of examining multiple market indicators, company groups, and time horizons, with implications for investors, companies, and future researchers

THE APPLICATION OF FULL COSTING AND COST PLUS PRICING AS THE BASIS FOR COST VOLUME PROFIT PLANNING (A CASE STUDY OF CV AYCHIX CHICKEN AND GEPREK) Leni Berlianti; Lihan Rini Puspo Wijaya; Dewi Zakia; M. Muhayin A Sidik
Jurnal Interprof Vol 12 No 2 (2026): Jurnal Interprof, Agustus
Publisher : LPPM UNIVERSITAS BINA INSAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/interprof.v12i2.3472

Purpose: This study evaluates Full Costing and Cost-Plus Pricing as the basis for CVP-based profit planning at CV Aychix Chicken & Geprek, calculating product costs, setting selling prices, and analyzing the cost-price structure. Research Methodology: This study employs using a descriptive quantitative case study, primary and internal company data (January–March 2026) were gathered via observation, interviews, and documentation, then processed in Excel. Analysis covered cost classification, full costing, a 20% target margin cost-plus pricing, and CVP metrics (contribution margin, break-even point, target profit, margin of safety, shutdown point, and degree of operating leverage), grounded in the view that accurate costing supports pricing and profit-planning decisions. Results: Six of nine products had understated actual costs due to incomplete labor and overhead allocation, while three rice-meal products were overstated using retail chicken prices as raw material cost. Full costing yielded unit costs of Rp8,070 (Fried Chicken), Rp8,609 (Geprek without rice), and Rp9,660 (Geprek with rice), with cost-plus pricing (20% margin) giving reference prices of Rp10,858, Rp11,504, and Rp12,766. CVP analysis showed a monthly break-even of 2,013 servings (Rp23,728,613), target volume of 2,416 servings, 55.86% margin of safety, Rp21,140,526 shutdown point, and 1.79 operating leverage. Conclusion: Integrating Full Costing, Cost-Plus Pricing, and CVP reveals cost allocation inaccuracies and price inadequacies as the core managerial issues, not merely low sales volume. Limitations: This single-SME, three-month case study assumed stable sales mix and cost behavior, treated semi-variable labor as fixed, limiting generalizability. Contribution: This study offers an integrated costing-pricing-CVP framework for multi-product food SMEs, identifying both underpricing and overpricing within one business for more comprehensive managerial diagnosis

THE EFFECT OF AUDIT TENURE AND AUDIT OPINION ON AUDIT REPORT LAG MODERATED BY SAK Nurbaiti; Artie Arditha Rachman; Lihan Rini Puspo Wijaya; Endah Yuni Puspitasari; Dewi Zakia
Jurnal Interprof Vol 12 No 2 (2026): Jurnal Interprof, Agustus
Publisher : LPPM UNIVERSITAS BINA INSAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/interprof.v12i2.3476

Purpose: To analyze the effects of audit tenure and audit opinion on audit report lag at private sector trading companies served by XYZ Public Accounting Firm, and to analyze the role of Financial Accounting Standards (SAK) in moderating the effects of audit tenure and audit opinion on audit report lag at private sector trading companies served by XYZ Public Accounting Firm. Research Methodology: This study was conducted at XYZ Public Accounting Firm in Central Jakarta. A quantitative approach was used. Data was collected through documentation in the form of the firm’s internal records. Data analysis was performed using SPSS. Results: Based on a total sample of 30, the multiple linear regression analysis showed that the audit tenure variable (LnX1) had a regression coefficient of -0.862 and a significance value (Sig.) of <0.001, while the audit opinion variable (X2) had a regression coefficient of 0.587 and a significance value (Sig.) of 0.003. Moderation regression analysis of the interaction variable between audit tenure and financial accounting standards (LnX1_Z) yielded a regression coefficient of -0.303 and a significance value (Sig.) of 0.443, whereas the interaction variable between audit opinion and financial accounting standards (X2_Z) yielded a regression coefficient of 0.911 and a significance value (Sig.) of 0.038. Conclusions: The results of the study indicate that auditor tenure and audit opinion simultaneously influence audit report lag, both before and after moderation. Partially, auditor tenure has a negative effect on audit report lag, while audit opinion has a positive effect on audit report lag. Financial Accounting Standards (SAK) do not moderate the effect of auditor tenure on audit report lag. Financial Accounting Standards (SAK) moderate and strengthen the effect of audit opinion on audit report lag. Limitations: This study is limited to private-sector trading companies that are clients of XYZ Public Accounting Firm, with a relatively short observation period spanning from 2021-2024. Contributions: This study provides a theoretical contribution regarding the influence of an auditor’s tenure and audit opinion on minimizing delays in the submission of audit reports, as well as an understanding of the impact of audit opinions on the smoothness of the audit process

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