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All Journal Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis International Journal of Digital Entrepreneurship and Business (IDEB)
Wicaksono, Dading Damas Ario
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Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Mengungkap Dampak Ukuran, Struktur Modal, dan Pertumbuhan terhadap Nilai Perusahaan Manufaktur: Pendekatan Baru Juniarto, Antonius; Tyas, Isthi Wahyuning; Wicaksono, Dading Damas Ario
International Journal of Digital Entrepreneurship and Business Vol 5 No 1 (2024): International Journal of Digital Entrepreneurship and Business (IDEB)
Publisher : Universitas Jakarta Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52238/ideb.v5i1.153

Abstract

Achieving investment success requires a thorough understanding of a company’s intrinsic value, as strategic investment decisions often hinge on the accurate valuation of the target company. Recognizing this, companies must continually enhance their value to attract potential investors. This study sought to empirically assess the influence of company size, capital structure, and growth on the value of manufacturing firms listed on the Indonesia Stock Exchange (IDX) from 2014 to 2016. The research employed purposive sampling methods to gather data and utilized multiple linear regression analysis through SPSS software for statistical evaluation to meet this objective. The findings indicated that both company size and growth had a significant positive impact on company value, whereas capital structure did not show a significant effect. Moreover, the results of simultaneous testing revealed that the combination of capital structure, company size, and growth had a significant collective influence on the value of the companies. These insights underscore the importance of focusing on company size and growth strategies to enhance firm value in the eyes of investors.
EXPLORING AUDIT COMPLEXITIES: KEY FACTORS SHAPING FRAUD DETECTION SKILLS Sari, Hotma Glorya Ika; Wicaksono, Dading Damas Ario; Aritonang, Astri Yunita
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 7 No 1 (2025): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v7i1.2538

Abstract

This study investigates the interplay between auditor workload, auditor experience, professional skepticism, and fraud detection in Indonesian public accounting. Given the increasing complexity of audits and the prevalence of fraud, the research aims to explore how these factors impact auditors' ability to identify fraudulent activities. Based on survey data from 250 auditors, the findings reveal that high workloads negatively impact fraud detection capabilities, whereas experience and professional skepticism positively contribute to detection effectiveness. Additionally, professional skepticism moderates the negative impact of workload on fraud detection but may weaken the positive effect of experience. These findings underscore the importance of effective workload management and the development of professional skepticism to enhance fraud detection. Recommendations include equitable workload distribution, on going training to foster skepticism and analytical skills, and technology integration in auditing. These findings provide valuable insights for practitioners, fostering a proactive approach to fraud prevention and contributing to greater accountability and transparency in financial practices.
EXPLORING AUDIT COMPLEXITIES: KEY FACTORS SHAPING FRAUD DETECTION SKILLS Sari, Hotma Glorya Ika; Wicaksono, Dading Damas Ario; Aritonang, Astri Yunita
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 7 No. 1 (2025): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v7i1.2538

Abstract

This study investigates the interplay between auditor workload, auditor experience, professional skepticism, and fraud detection in Indonesian public accounting. Given the increasing complexity of audits and the prevalence of fraud, the research aims to explore how these factors impact auditors' ability to identify fraudulent activities. Based on survey data from 250 auditors, the findings reveal that high workloads negatively impact fraud detection capabilities, whereas experience and professional skepticism positively contribute to detection effectiveness. Additionally, professional skepticism moderates the negative impact of workload on fraud detection but may weaken the positive effect of experience. These findings underscore the importance of effective workload management and the development of professional skepticism to enhance fraud detection. Recommendations include equitable workload distribution, on going training to foster skepticism and analytical skills, and technology integration in auditing. These findings provide valuable insights for practitioners, fostering a proactive approach to fraud prevention and contributing to greater accountability and transparency in financial practices.
Co-Authors Aritonang, Astri Yunita Ika Sari, Hotma Glorya Isthi Wahyuning Tyas, Isthi Wahyuning Juniarto, Antonius