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All Journal Jurnal Riset Akuntansi Politala Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Indonesia Sosial Teknologi
Caesaria, Septia Mitha
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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RED FLAGS DALAM MENDETEKSI KECURANGAN: ANALISIS FAKTOR PEMICU FRAUD PADA LAPORAN KEUANGAN Murti, Galuh Tresna; Caesaria, Septia Mitha; Mayasha, Efiearly
Jurnal Riset Akuntansi Politala Vol 8 No 1 (2025): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v8i1.448

Abstract

This study aims to analyze the factors that have the potential to trigger fraud in financial statements and explore the role of red flags as early indicators of fraud detection. Through a literature review, this study identifies red flags and fraud risk factors that affect audit quality. This literature review covers various perspectives, including international regulations and guidelines such as ISA 240 and SAS 99, as well as empirical studies related to the role of red flags in detecting fraudulent financial reporting. Based on the analysis, red flags play a key role in mitigating the risk of financial information manipulation by detecting financial and operational anomalies that may indicate fraud. The results show that factors such as pressure, opportunity, and rationalization, described in the fraud triangle, contribute significantly to the occurrence of Fraudulent Financial Reporting. This study also underlines the importance of external auditors' knowledge of red flags, which can improve their effectiveness in detecting fraud regardless of demographic factors.
PENGARUH GREEN INVESTMENT, MEDIA EXPOSURE DAN PROFITABILITAS TERHADAP CARBON EMISSION DISCLOSURE PERUSAHAAN SEKTOR ENERGI PADA BURSA EFEK INDONESIA Muslih, Muhamad; Caesaria, Septia Mitha
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 3 (2024): Edisi September - Desember 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i3.4410

Abstract

Carbon emission disclosure adalah aktivitas perusahaan untuk mencatat, mengungkap, dan mengukur emisi karbon, termasuk karbon dioksida, yang berdampak pada perubahan iklim. Pengungkapan ini memberikan informasi kepada publik dan menunjukkan tanggung jawab lingkungan perusahaan. Namun, beberapa perusahaan tidak melaporkan hal ini, sehingga merugikan lingkungan dan reputasi mereka. Penelitian ini bertujuan untuk mengetahui pengaruh simultan dan parsial variabel green investment, media exposure, dan profitabilitas terhadap carbon emission disclosure pada sektor energi yang terdaftar di Bursa Efek Indonesia periode 2018-2022. Penelitian ini menggunakan metode kuantitatif dengan regresi data panel. Total sampel sejumlah 9 perusahaan sehingga didapat 45 data observasi yang diambil menggunakan teknik purposive sampling. Penelitian ini memakai analisis statistik deskriptif dan regresi data panel dengan Eviews 12. Hasil analisis menunjukkan bahwa green investment, media exposure, dan profitabilitas berpengaruh secara simultan terhadap carbon emission disclosure. Pengaruh parsial menjelaskan bahwa media exposure berpengaruh positif terhadap carbon emission disclosure, sedangkan green investment dan profitabilitas tidak berpengaruh terhadap carbon emission disclosure. Penelitian ini diharapkan membantu perusahaan untuk selalu melakukan publikasi terkait carbon emission disclosure pada berbagai media yang dimiliki sehingga dapat membantu menjaga dan sebagai bahan evaluasi bagi perusahaan terkait kinerja lingkungan.
Analysis of the Impact and Implications of the VAT Rate Increase in Indonesia Caesaria, Septia Mitha; Mumpuni, Yusriyah Trinugrahini; Mayasha, Efiearly; Tresna Murti, Galuh
Jurnal Indonesia Sosial Teknologi Vol. 5 No. 7 (2024): Jurnal Indonesia Sosial Teknologi
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jist.v5i7.1150

Abstract

This study aims to find out how the impact felt by the community after the implementation of the VAT rate increase policy on individuals who act as end consumers, and business actors or MSMEs who act as distributors. The method used in the study is Systematic Literature Review (SLR) from various studies on the impact and implications of VAT rate increases in Indonesia. The results of the study show that VAT affects the price of goods and services in the market, increases production costs and selling prices, and worsens inflation. However, the increase in VAT rates can also increase government tax revenues, reduce the budget deficit, and stabilize the country's fiscal condition. In addition, the increase in VAT can affect consumer behavior and business investment, especially in the manufacturing, trade, and service industry sectors.
Co-Authors Galuh Tresna Murti Mayasha, Efiearly Mumpuni, Yusriyah Trinugrahini Muslih, Muhamad