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All Journal Journal of Economic, Bussines and Accounting (COSTING) Scientific Journal of Reflection : Economic, Accounting, Management and Business NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Accounting and Business Journal ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING VARIA HUKUM: Jurnal Forum Studi Hukum dan Kemasyarakatan GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan Jurnal Nasional Holistic Science Journal of Research in Social Science and Humanities Akuntansi Prima Indo-MathEdu Intellectuals Journal Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Jurnal Akuntansi, Manajemen dan Bisnis Digital Takuana: Jurnal Pendidikan, Sains, dan Humaniora The International Conference on Education, Social Sciences and Technology (ICESST) International Conference on Sciences Development and Technology Proceedings of The International Conference on Business and Economics International Journal of Integrative Sciences International Conference on Health Science, Green Economics, Educational Review and Technology (IHERT) Journal of Management, Economic, and Accounting Blantika : Multidisciplinary Journal Jurnal Pengabdian Masyarakat Multi Disiplin Ilmu International Journal of Management, Economic and Accounting
M. Irsan Nasution
Universitas Pembangunan Panca Budi
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Physics Public Health Social Sciences Other

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The Effect Of Ratio To Asset And Debt To Equity Ratio On The Phenomenon Of Underpricing With The Inflation Rate As An Intervening Variable In Companies Conducting Initial Public Offerings On The Indonesian Stock Exchange Aryasta, Muhammad Irza; Purba, Rahima Br; Nasution, M. Irsan
Journal of Management, Economic, and Accounting Vol. 5 No. 2 (2026): April
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i2.1254

Abstract

The analysis technique used is path analysis with the help of SPSS 23 software. The results of the study indicate that (1) ROA has a significant negative effect on underpricing; (2) DER has a significant positive effect on underpricing; (3) inflation acts as an intervening variable that strengthens the effect of DER on underpricing; but does not mediate the effect of ROA on underpricing. These findings indicate that the company's fundamental factors and macroeconomic conditions simultaneously influence the initial stock price level in the Indonesian capital market.
The Effect of Factoring Implementation on Working Capital of PT. Duo Nadenggan Lestari Darwin, Darwin; Maisyarah, Renny; Nasution, M. Irsan
Journal of Research in Social Science and Humanities Vol 5, No 4 (2025)
Publisher : Utan Kayu Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/jrssh.v5i4.594

Abstract

This study aims to examine the effect of factoring implementation on working capital at PT. Duo Nadenggan Lestari. Factoring is utilized as an alternative financing method to accelerate cash inflows by converting accounts receivable into immediate funds, thereby supporting the company’s liquidity. This research adopts a quantitative approach using secondary data derived from the company’s financial statements over a specific period. Data analysis is conducted using simple linear regression to determine the influence of factoring implementation as the independent variable on working capital as the dependent variable. The results of the analysis indicate that factoring implementation has a positive and significant effect on working capital. An increase in factoring utilization contributes to improved cash flow, enhanced liquidity, and more efficient working capital management. These findings suggest that factoring can be an effective financial strategy for companies experiencing cash flow constraints and high receivables levels. The study provides practical implications for management in selecting appropriate financing alternatives to strengthen short-term financial performance
The Influence of Non-Performing Loan (NPL) and Debt to Equity Ratio (DER) on Return on Assets (ROA) with Good Corporate Governance (GCG) as a Moderating Variable in State-Owned Banks in Indonesia Sari, Inda Novita; Maisyarah, Renny; Nasution, M. Irsan
Journal of Research in Social Science and Humanities Vol 5, No 4 (2025)
Publisher : Utan Kayu Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/jrssh.v5i4.614

Abstract

This study aims to analyze the effect of Non-Performing Loans (NPL) and Debt-to-Equity Ratio (DER) on bank performance, measured by Return on Assets (ROA), and to examine the moderating role of Good Corporate Governance (GCG) in these relationships. The data used in this study comes from the annual reports and sustainability reports of Indonesian state-owned banks (HIMBARA), including Bank Mandiri, BRI, BNI, and BTN, covering the period from 2022 to 2024. The methodology employed is panel data regression with Moderated Regression Analysis (MRA). The results show that NPL has a significant negative effect on ROA, confirming that an increase in non-performing loans reduces the profitability of banks. Conversely, DER does not show a significant effect on ROA, suggesting that the debt-based funding structure does not directly influence the profitability performance of HIMBARA banks. Additionally, GCG proves to have a significant moderating role in weakening the negative impact of NPL on ROA, while GCG does not moderate the relationship between DER and ROA. This study contributes practical insights for regulators and bank management to strengthen corporate governance to maintain stability and enhance profitability, especially when facing increased credit risk
The Influence of Audit Expertise and Audit Intuition on Fraud Detection with Audit Experience as a Moderator at Kantor Akuntan Publik in Indonesia Sitanggang, Juninetenth Keeply F; Nasution, M. Irsan; Maisyarah, Renny
Journal of Research in Social Science and Humanities Vol 5, No 4 (2025)
Publisher : Utan Kayu Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/jrssh.v5i4.607

Abstract

Fraud detection remains a critical challenge for public accounting firms (KAP) in Indonesia due to the increasing complexity of business transactions and fraudulent schemes. This study examines the influence of audit expertise and audit intuition on fraud detection, with audit experience serving as a moderating variable. A quantitative research design was employed using survey data collected from 381 auditors working at public accounting firms across Indonesia. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) to test both direct and moderating effects. The results indicate that audit expertise has a positive and significant effect on fraud detection, while audit intuition also significantly enhances auditors’ ability to identify fraudulent activities. Furthermore, audit experience strengthens the relationship between audit expertise and fraud detection, as well as between audit intuition and fraud detection, suggesting that experienced auditors are better able to translate technical skills and intuitive judgment into effective fraud identification. These findings contribute to behavioral auditing literature by integrating cognitive and experiential factors in fraud detection. Practically, the results highlight the importance of developing auditors’ technical competencies, intuitive judgment, and experiential learning to improve audit quality and fraud detection effectiveness in public accounting firms
The Influence of Professional Judgment and Whistleblowers on Fraud Prevention (A Study of BPKP Auditors in North Sumatra Province Setiono, Aris; Nasution, M. Irsan; Maisyarah, Renny
Journal of Research in Social Science and Humanities Vol 5, No 4 (2025)
Publisher : Utan Kayu Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/jrssh.v5i4.588

Abstract

This study aims to analyze the influence of professional judgment and whistleblowers on fraud prevention among auditors at the Financial and Development Supervisory Agency (BPKP) of North Sumatra Province. Fraud in the public sector remains a serious problem, impacting low accountability and public trust, making the role of government internal auditors highly strategic. Professional judgment reflects the auditor's ability to use knowledge, experience, and professional judgment in the audit process, while whistleblowers serve as a reporting mechanism that supports early fraud detection and prevention. This study employed a quantitative approach with a survey method, where primary data were collected through questionnaires distributed to 60 BPKP auditors in North Sumatra Province. The data analysis technique used was Structural Equation Modeling–Partial Least Square (SEM-PLS). The results showed that professional judgment had a positive and significant effect on fraud prevention. Furthermore, whistleblowers were also shown to have a positive and significant effect on fraud prevention. These findings indicate that improving the quality of auditors' professional judgment and strengthening the whistleblower system and culture can increase the effectiveness of fraud prevention in government. This study is expected to provide theoretical contributions to the development of public sector auditing literature and practical implications for BPKP in formulating policies to improve audit quality and control fraud
Co-Authors , Rahima Br Purba Arasta, M. Diaz Aris Setiono, Aris Aryasta, Muhammad Irza Chairunisa, Tengku Sheila Darwin Darwin ERLINA Faridani, Mutia Riska Fhellicia Fhellicia Frasiska, Dea Girsang, Elysia Fianni H. Manao, Stephen Cornelius Handriyani Dwilita Hasibuan, Akhiril Akbar Iskandar Muda Ismayani Namira Ufrida Rahmi Novi Faurini Philips Renaldy Renaldy Purba, Vebby Anggraeni Novita Sari Puspita, Della Renny Maisyarah Rindu, Rindu Joshua Parulian Nainggolan SAFITRI, ARISKA Sari, Inda Novita Sinuraya, Bella Ristha Sinuraya Sitanggang, Juninetenth Keeply F Tengku Sheila Chairunisa Tia Novira Sucipto Wan Fachruddin Wardani, Rizka Maisti Yohana Chelsea T. Hebber Yulisfan Zulkarnain