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All Journal Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Riset Akuntansi Akuntansi: Jurnal Riset Ilmu Akuntansi Jurnal Akuntansi, Perpajakan dan Auditing
Marsellisa Nindito
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Public Health Other

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Pengalaman Memoderasi Pengaruh Tekanan Waktu, Skeptisisme Profesional, Dan Independensi Terhadap Pendeteksian Kecurangan Dalam Audit Investigasi Naila Fadhilni; Marsellisa Nindito; Ayatulloh Michael Musyaffi
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 4 No. 3 (2024): Juli : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v4i3.1616

Abstract

This research was conducted to determine the effect of time pressure, professional skepticism, and auditor independence on fraud detection in investigative audits with experience as a moderating variable. This research uses quantitative research methods, with primary data collected through questionnaires. The sample consisted of 62 Investigative Auditors who worked at the DKI Jakarta Province BPKP Representative. Data analysis was carried out using the Structural Equation Model (SEM) method based on Partial Least Square and processed using the SmartPLS 3.0 program. The research results show that time pressure and independence have no effect on fraud detection, professional skepticism has an effect on fraud detection, and experience moderates the relationship between professional skepticism and fraud detection. However, experience does not moderate time pressure and independence on fraud detection
Pengaruh Fraud Hexagon Model Terhadap Indikasi Financial Statement Fraud Indriyani Puspaningrum; Marsellisa Nindito; Muhammad Yusuf
Jurnal Riset Akuntansi Vol. 2 No. 3 (2024): August : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i3.2254

Abstract

The purpose of this study was to test and determine the effect of stimulus, opportunity, rationalization, capability, ego, and collusion on indications of financial statement fraud. This study uses purposive sampling in determining the sample with secondary data sources in the form of financial reports and annual reports of infrastructure companies listed on the Indonesia Stock Exchange (IDX) and the pages of each company during 2020 - 2022 with the final number of observations totaling 143 data. This study uses panel data regression analysis techniques in the Eviews 13 data processing application. The results of hypothesis testing in this study indicate that stimulus and opportunity have a positive effect on indications of financial statement fraud. While rationalization, capability, ego, and collusion do not affect indications of financial statement fraud. This research has practical implications for companies, investors, governments, and auditors in examining solutions to crucial problems in the stimulus and opportunity variables that indicate financial statement fraud because it is an evaluation of the level of ROA and NOIR proxies..
ENTREPRENEURSHIP FOR MIGRANT WORKERS: RINTIS BISNIS ANDA, KELOLA KEUANGAN DENGAN BIJAK Muhammad Sadat, Andi; Muhammad Fawaiq; Widya Parimita; Setyo Ferry Wibowo; Marsellisa Nindito; Gatot Nazir Ahmad; Mardi; Roni Faslah; Rina Herlina
Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Vol 4 (2023): PROSIDING SEMINAR NASIONAL PENGABDIAN KEPADA MASYARAKAT - SNPPM2023
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Abstract This community service aims to synchronize the problems found during desk research with the reality in the field so that the solutions can be directly offered to the issues encountered during seminars. The main problem faced by Indonesian Migrant Workers (PMI) in Taiwan is how to manage finances and get business ideas to build a business when they return to Indonesia. The first speaker emphasized the importance of building an entrepreneurial mindset for PMIs. They must have the courage to start and learn from best practices and the best mentors in order to be able to innovate and dare to take risks because entrepreneurial action can be formed from small business activities. The second speaker offered solutions to overcome financial management problems for PMI through financial planning with a period, grouping spending priorities, investing, and doing good budgeting. Abstrak Tujuan pengabdian pada masyarakat ini adalah bentuk sinkronisasi permasalahan yang ditemukan saat desk research dengan kenyataan yang terjadi di lapangan, sehingga dapat secara langsung ditawarkan alteratif solusi atas masalah yang dihadapi saat pelaksanaan seminar pengabdian masyarakat. Masalah utama yang dihadapi oleh Pekerja Migran Indonesia (PMI) di Taiwan adalah bagaimana mengelola keuangan dan mendapatkan ide bisnis untuk membangun usaha saat kembali ke Indonesia. Pembicara pertama menekankan pentingnya membangun pola pikir wirausaha bagi para PMI. Mereka harus berani memulai, belajar dari best practice dan mentor terbaik agar dapat berinovasi serta berani mengambil resiko, sebab pada dasarnya aktivitas kewirausahaan itu dapat dimulai dari bisnis-bisnis kecil. Sementara pembicara kedua menawarkan solusi mengatasi permasalahan pengelolaan keuangan bagi PMI melalui perencanaan keuangan dengan rentang waktu, mengelompokkan perioritas pengeluaran, investasi dan melakukan budgeting dengan baik.
Pengaruh Temuan Audit, Opini Audit, dan Tindak Lanjut Hasil Audit Terhadap Tingkat Korupsi Tania Angela; Marsellisa Nindito; Hera Khairunnisa
Jurnal Akuntansi, Perpajakan dan Auditing Vol 4 No 2 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0402.11

Abstract

This study aims to analyze the Effect of Audit Findings, Audit Opinions, and Follow-up Audit Results on the Level of Corruption. The dependent variable in this study is the Level of Corruption, and the independent variable in this study is Audit Findings, Audit Opinions, and Follow-up Audit Results. This study uses secondary data obtained from IHSP, TRLHP, and MA Report in 2019 - 2021. Samples were selected using the purposive sampling method with criteria that have been determined by researchers and obtained by a total of 195 districts or cities. The analysis method used is panel data regression analysis with the help of EViews program version 13. The results of this study show that audit findings have no effect on the level of corruption, audit opinions have a negative effect on the level of corruption, and follow-up audit results have a positive effect on the level of corruption.
Pengaruh Demografi Dewan Direksi dan Kepemilikan Manajerial Dalam Mendeteksi Peluang Terjadinya Manipulasi Laporan Keuangan Nur Aini Humairah; Tresno Eka Jaya R.; Marsellisa Nindito
Akuntansi Vol. 4 No. 1 (2025): Jurnal Riset Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v4i1.2914

Abstract

This exploration aims to look into the impact of managerial ownership and board of directors demographics in detecting opportunities for manipulation of financial statements. The data type chosen is secondary data accessible on the Indonesia Stock Exchange website or each company's website and using quantitative methods. The population used is energy sector companies listed on the Indonesia Stock Exchange for 2019 - 2023. The results found in this research show that the age of the CFO has a significant influence in detecting opportunities for manipulation of financial statements. In contrast, other factors such as the age of the CEO, the gender of the board of directors, the educational background of the board of directors, and managerial ownership do not have a significant influence in detecting opportunities for manipulation of financial statements.
Pengaruh Penerapan Mekanisme Good Corporate Governance Terhadap Indikasi Kecurangan Laporan Keuangan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Fadisa Talitha Sahda; Marsellisa Nindito; Hera Khairunnisa
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 2 (2025): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0602.05

Abstract

The purpose of this study is to examine how indicators of financial statement fraud in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the years 2021–2023 are impacted by the frequency of audit committee meetings, the percentage of independent board of commissioners, managerial ownership, institutional ownership, and gender diversity. Using a quantitative method and purposive sampling strategy, this research employs secondary data from company financial statements and annual reports. During the study period, 210 observation data points or 70 firms were acquired as samples. Using IBM SPSS Version 29 software, logistic regression analysis was the data analysis method employed in this research. The study's findings demonstrate that indicators of financial statement fraud are significantly impacted negatively by managerial and institutional ownership. In the meanwhile, signs of financial statement fraud are positively and negligibly impacted by the gender diversity and the proportion of the board of commissioners.
Co-Authors Fadisa Talitha Sahda Gatot Nazir Ahmad Hera Khairunnisa Indriyani Puspaningrum Mardi Muhammad Fawaiq Muhammad Sadat, Andi MUHAMMAD YUSUF Musyaffi, Ayatulloh Michael Naila Fadhilni Nur Aini Humairah Rina Herlina Roni Faslah Setyo Ferry Wibowo Tania Angela Tresno Eka Jaya R. Widya Parimita, Widya