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All Journal Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Empowerment Society eCo-Fin Jurnal Pengabdian Masyarakat dan Lingkungan Relasi : Jurnal Ekonomi International Journal of Accounting and Management Research (IJAMR) International Journal of Economics, Business and Innovation Research
Wilamsari, Feni
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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IT Capability, Audit Risk and the Role of Internal Control Wilamsari, Feni; Rahmadhany, Umi; Musriati, Titik
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 7 No. 2 (2023): July 2023
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v7i2.1072

Abstract

Technology investment is important for a company, especially in the era of the industrial revolution 4.0 and 5.0. which both emphasize the importance of utilizing information technology and its users to increase competitive advantage. Optimum utilization of information technology will have an impact on reducing audit risk through the effectiveness of the internal control function. This study aims to analyze whether information technology capabilities affect audit risk and internal control quality in banking companies listed on the IDX during the 2019-2022 observation. The data sources used in this analysis use secondary data sourced from financial reports and annual reports of banking companies. Samples were selected based on predetermined criteria. The data analysis technique is panel data using Eviews 9. The test results show that 1) Information technology investment has a significant effect on audit risk, 2) Internal control moderates the effect of information technology investment on audit risk. 3) ROA as a control variable has no influence on audit risk.
Fraud as a Social Construction: Qualitative Findings on the Role of Opportunity and Gender Dynamics in Accounting Practices Wilamsari, Feni; Purwanti, Lilik
International Journal of Economics, Business and Innovation Research Vol. 4 No. 06 (2025): October- November, International Journal of Economics, Business and Innovation
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v4i06.2525

Abstract

This study explores fraud as a socially constructed phenomenon shaped by individual experiences, organizational contexts, and gendered dynamics within accounting practices. Using a qualitative interpretive approach, data were gathered through in-depth interviews with auditors, practitioners, and academics to understand how meanings of fraud are formed, negotiated, and enacted. The findings reveal that opportunity remains the most dominant driver of fraudulent behavior, transcending gender boundaries. While participants initially associated fraud cases with male perpetrators due to media representation and structural exposure, the study shows that both men and women share equal potential to commit fraud when opportunities emerge. Gender differences appear not in the propensity to engage in fraud, but in access to roles, visibility, and situational pressures that shape exposure to such opportunities. The study contributes to a deeper understanding of fraud beyond traditional rational-choice models by emphasizing its socio-cultural embeddedness. Implications highlight the need for organizations to address structural factors that create opportunities for fraud and to reconsider gendered assumptions embedded within fraud risk assessments.
Co-Authors Adelia, Dila Ahmad Iskandar Rahmansyah Amani, Tatik Ana, Selvia Roos Andrianata, Mufid Cahyaningati, Retno Cahyono, Budi Dwi Dhany, Umi Rahma Elly, Moh. Iskak Ferdiansyah, Nanda Bagus Hariyanto, Moh. Fendi Hudzafidah, Khusnik Koeshardjono, R Hery Lilik Purwanti Maisyaroh, Maulida Putri Ngatimun Ngatimun Nisak, Choirun Novan Fithrianto Paramita, Anwita Wijayanti Rahmadhany, Umi Salim, Muhammad Siti Masluha Suharsono, Judi Titik Musriati