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All Journal Jurnal Analisa Akuntansi dan Perpajakan Dinasti International Journal of Education Management and Social Science Journal of Accounting and Finance Management (JAFM) Ranah Research : Journal of Multidisciplinary Research and Development
Whittleliang Hakki, Tandry
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Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Transportation Other

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The Effectiveness of Internal Audit in State Owned Company in the Red and White Cabinet Era: The Role of Integrity as a Moderator Carlos Pangestu, Juan; Simanungkalit, Jobrinson; Whittleliang Hakki, Tandry; Akwila, Karvicha
Journal of Accounting and Finance Management Vol. 6 No. 3 (2025): Journal of Accounting and Finance Management (July - August 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i3.2331

Abstract

This research is basically to obtain findings on factors that affect the increase in the effectiveness of the performance of the government's Internal Audit department, especially for State-Owned Enterprises (SOEs) so that the findings can be developed again and practiced by other auditors at the Financial Audit Agency (BPK RI) for other government institutions such as Regional Government, OJK, and Departments in Ministries in the Red and White Cabinet to complete problems that occur or the problems underlying this research so that the effectiveness of institutions, especially SOEs, is better and encourages minimizing the potential losses of the state that will be obtained. This study aims to examine the influence of Audit Scope, Senior Management Support and Extrinsic Rewards on Audit Internal Effectiveness moderated by Internal Audit Integrity. In this study, the research population is taken from the government's Internal Audit Department, in this case the Financial Audit Agency which examines SOEs in the cities of Jakarta, Bandung, and Surabaya currently under the Red and White Cabinet government. The type of data used in this study is primary data used as a sample. The research method used in this study is the quantitative research method. Samples were selected using the purposive sampling method. For hypothesis testing, this study uses multiple linear regression analysis. Based on the results of the research expected in this study, are: Audit Scope, Senior Management Support, and Extrinsic Rewards have a significant and positive effect on the Effectiveness of Internal Audit. In addition, Internal Auditor Integrity as a moderation variable can strengthen the influence of Audit Scope, Senior Management Support, and Extrinsic Rewards on Internal Audit Effectiveness.
Factors That Influence the Improvement of Financial Performance of MSMEs With Religiosity and Financial Technology as Moderation Surjadi, Merna; B.P. Simandjuntak, Johanes; Whittleliang Hakki, Tandry; Rosewita, Bella
Journal of Accounting and Finance Management Vol. 6 No. 4 (2025): Journal of Accounting and Finance Management (September - October 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i4.2336

Abstract

This study uses primary data collected by distributing questionnaires to MSMEs in several major cities in Indonesia, including MSMEs in Jakarta, Denpassar, Bandung, Surabaya, and Medan. The results of this study are The Influence of Accounting Information Systems on the Financial Performance of Micro, Small and Medium Enterprises, The Influence of Financial Literacy on the Financial Performance of Micro, Small and Medium Enterprises, The Influence of Accounting Management Strategies on the Financial Performance of Micro, Small and Medium Enterprises, The Role of Financial Technology as a moderating variable for the Influence of Accounting Information Systems on the Financial Performance of Micro, Small and Medium Enterprises, The Role of Financial Technology as a moderating variable for the Influence of Financial Literacy on the Financial Performance of Micro, Small and Medium Enterprises, The Role of Financial Technology as a moderating variable for the Influence of Accounting Management Strategies on the Financial Performance of Micro, Small and Medium Enterprises, The Role of Religiosity as a moderating variable for the Influence of Accounting Information Systems on the Financial Performance of Micro, Small and Medium Enterprises, The Role of Religiosity as a moderating variable for the Influence of Financial Literacy on the Financial Performance of Micro, Small and Medium Enterprises, The Role of Religiosity as a moderating variable for the Influence of Accounting Management Strategy on the Financial Performance of Micro, Small and Medium Enterprises.
Internal Control, Governance Risk Management Compliance and Fraud Prevention: The Moderating Role of Good Corporate Governance Whittleliang Hakki, Tandry; Sofianty, Diamonalisa; Simanungkalit, Jobrinson; Alvionita, Davina
Journal of Accounting and Finance Management Vol. 6 No. 4 (2025): Journal of Accounting and Finance Management (September - October 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i4.2357

Abstract

The effective implementation of Governance Risk Management and Compliance (GRC) can help companies reduce risks and improve the effectiveness of control, security, and compliance through an integrated and unified approach that reduces the adverse effects of companies related to fraud. This study aims to analyze the influence of Internal Control and Governance Risk Management and Compliance (GRC) on the tendency of fraud in the banking industry. In addition, this study aims to Good Corporate Governance (GCG), and In an effort to understand the extent to which these three factors can prevent fraud, this study uses a quantitative method with a questionnaire survey approach as the main tool for data collection. Respondents in this study are practitioners in the retail industry sector with a target of 170 questionnaires distributed to banking industry companies in the cities of Jakarta, Banten and Bandung. The collected questionnaires are 160 questionnaires and the complete questionnaires that can be processed as data in this study are 153 questionnaires. This research methodology involves the use of statistical test tools SPSS version 26.00. Data analysis is carried out through validity and reliability tests, structural model analysis and prediction testing, as well as the results of hypothesis testing. The results of this study indicate that the influence of Internal Control has a significant and positive effect on fraud prevention actions. While Governance Risk Management Compliance (GRC) does not affect the fraud prevention actions. This study also shows that the role of GCG as a moderator can strengthen the influence of Internal Control, which has a significant and positive effect on fraud prevention actions. While the role of GCG as a moderator cannot strengthen the influence of Governance Risk Management Compliance (GRC) which has a significant and positive effect on fraud prevention actions. The results of this study are expected to contribute to creating a good framework in fraud prevention, such as ensuring that every part of the company runs according to the established goals and helps minimize errors that can lead to fraud, analyzing and mitigating the risks faced by the company.
The Effect of Prudence, Financial Distress and Litigation Risk on Audit Quality Moderated by the Characteristics of the Audit Committee Chairman Whittleliang Hakki, Tandry; Loanza, Marshia; Wong, Natasya
Journal of Accounting and Finance Management Vol. 6 No. 4 (2025): Journal of Accounting and Finance Management (September - October 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i4.2364

Abstract

This study aims to examine the influence of Prudence, Financial Distress, and Audit Quality on Audit Quality and to explain the role of the audit committee chairman as a moderator of the influence of Prudence, Financial Distress, and Audit Quality on Audit Quality. The type of data used in this study is primary data in the form of financial reports of companies used as samples. The research method used in this study is a quantitative research method. The sample was selected using a purposive sampling method. For hypothesis testing, this study uses multiple linear regression analysis. Based on the expected research results in this study are Prudence influences audit quality, Financial Distress with the Springate method influences audit quality, Financial Distress with the Zmijewski method influences audit quality, Litigation Risk influences audit quality, The characteristics of the Audit Committee Chairman strengthen the influence of Prudence on audit quality, The characteristics of the Audit Committee Chairman strengthen the influence of Financial Distress with the Springate method on audit quality. The characteristics of the Audit Committee Chairman strengthen the influence of Financial Distress with the Zmijewski method on audit quality. The characteristics of the Audit Committee Chairman strengthen the influence of Litigation Risk on audit quality.
The Influence of Love of Money, Idealism, Religiosity and Gender on the Ethical Perception of Tax Evasion with Machiavellian as Moderation Whittleliang Hakki, Tandry; Friska, Friska; Fanesyah, Fanesyah
Journal of Accounting and Finance Management Vol. 6 No. 5 (2025): Journal of Accounting and Finance Management (November - December 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i5.2363

Abstract

This study aims to examine the influence of Love of Money, Idealism, Religiosity, and Gender on the ethical perception of tax evasion, and to test whether Machievalian can strengthen the influence of Love of Money, Idealism, Religiosity, and Gender on the ethical perception of tax evasion. The type of data used in this study is primary data in the form of company financial statements that are used as samples. The research method used in this study is the quantitative research method. Samples were selected using the purposive sampling method. For hypothesis testing, this study uses multiple linear regression analysis. Based on the results of the research expected in this study are: Love of money is associated with the ethical perception of tax evasion, Idealism is associated with the perception of the ethics of tax evasion, Religiosity is associated with the perception of the ethics of tax evasion, Gender is associated with the perception of the ethics of tax evasion, Marchiavellian strengthens the influence of love of money on the perception of the ethics of tax evasion, Marchiavellian strengthens the influence of Idealism on the perception of ethics tax evasion, Marchiavellian strengthens the influence of Religiosity on the ethical perception of tax evasion, Marchiavellian strengthens the influence of Gender on the perception of tax evasion ethics.
Co-Authors Akwila, Karvicha Alvionita, Davina Amaliyana B.P. Simandjuntak, Johanes Carlos Pangestu, Juan Chandru Khatwani, Daniel Chiputri, Helen Diamonalisa Sofianty Fanesyah, Fanesyah Friska, Friska Herlina Herlina Jurjanta, Priccilya Loanza, Marshia Naftalia Elisa, Marta Pohan, Pricilla Rosewita, Bella Selviany Siat, Mung Simanungkalit, Jobrinson Sofianty, Dianmonalisa Surjadi, Merna Wong, Natasya Yohanes Mardinata Rusli, Yohanes Mardinata