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All Journal KEUNIS JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Ekonomi, Manajemen, Akuntansi
Anandita, Rissa
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences

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Differences Between Internal And External Audits In Detecting Fraud: The Moderating Role Of Professional Skepticism As A Moderating Variabel Anandita, Rissa; Zakaria, Fakhmi; Adhi Prasetyo, Rifki
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 5 No. 1 (2024): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v5i1.11045

Abstract

This research aims to examine the differences between internal and external audit in detecting fraud, as well as the role of professional skepticism as a moderating variable between independence and audit experience in fraud detection. The population and research object are internal and external auditors in Central Java Province. The sampling technique used in the research was purposive sampling, obtaining a sample of 155 internal auditors and 177 external auditors. The research method uses Structural Equation Model (SEM) with the help of Smart-PLS 4 software. Data was obtained using a questionnaire. The research results were divided into two groups, namely in the internal and external auditor groups, where there were similar results which stated that professional independence and auditor experience had a positive impact on fraud detection. The moderating variable professional skepticism is unable to moderate the relationship between professional independence and auditor experience in detecting external and internal auditor fraud. However, in the professional internal auditor group, skepticism was able to moderate the relationship between auditor experience and fraud detection.
Spiritual Values and Accounting Practices of Christian Charity Organizations: What is their Role and Meaning? Setiawan, Ricky Yunisar; Ginting, Rafles; Anandita, Rissa; Robiansyah, Anton; Jatmika, Windy
KEUNIS Vol. 13 No. 1 (2025): JANUARY 2025
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v13i1.6139

Abstract

The Christian Charity Organization is dedicated to establishing social networks and cultivating trust among its followers through activities rooted in Christian values, demonstrating transparency and accountability to God, donors, management, and members. This qualitative case study aims to unveil the influence of spiritual values on the accountability practices within the organization. Data collection involves interviews, document analysis, and observation, followed by a thorough analysis process. The findings highlight that values such as awareness, dignity, meaningfulness, transcendence, truth, peace, and wisdom instill confidence in the organization's accountability towards God, donors, management, and members. The study sheds light on the vital role of accounting practices in public organizations for fostering societal trust. However, limitations include the case study method and the focus on the Christian Charity Organization. Future research should consider phenomenological or ethnographic approaches and encompass diverse identities within nonprofit organizations
Navigating Environmental Uncertainty: Corporate Governance’s Role in Shaping Capital Structure Wardhani, Dian Kusuma; Anandita, Rissa; Choirunnisa, Felisma
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 5: Juli 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i5.9373

Abstract

The aims of this research is to provide empirical evidence about the impact of environmental uncertainty on capital structure, while also considering the potential moderating influence of corporate governance. Uncertainty in the business environment due to the 2018 US-China trade war damaged Indonesian company capital structure planning. The total 313 manufacturing firms listed on the IDX between 2019 to 2023 were tested using multiple linear and moderated regression analyses. The research found that corporate governance mitigates the negative effect of environmental uncertainty on capital structure. The research findings support the pecking order theory by providing evidence that the capital structure starts from the lowest-cost funding sources to be efficient. Furthermore, this study supports the agency theory that corporate governance actively monitors management using corporate debt during environmental uncertainty. It can avoid management's deviant behavior, avoiding bankruptcy and the risk of company default.
Co-Authors Adhi Prasetyo, Rifki Choirunnisa, Felisma Dian Kusuma Wardhani Jatmika, Windy Rafles Ginting Ricky Yunisar Setiawan Robiansyah, Anton Zakaria, Fakhmi