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All Journal Jurnal Riset Akuntansi Politala Jurnal Indonesia Sosial Teknologi eProceedings of Management
Mayasha, Efiearly
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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 Komite Manajemen Risiko, Kepemilikan Institusional, Dan Keahlian Komite Audit Terhadap Pengungkapan Manajemen Risiko (Studi pada Perusahaan Sektor Transportasi dan Logistik yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022) Mayasha, Efiearly; Isynuwardhana, Deannes; Nurbaiti, Annisa
eProceedings of Management Vol. 11 No. 6 (2024): Desember 2024
Publisher : eProceedings of Management

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Abstract

Setiap aktivitas bisnis pasti dihadapkan pada risiko dan ketidakpastian yang tidak dapat dihindari sehingga dapatmengancam kelangsungan hidup perusahaan. Tujuan dari penelitian ini ialah untuk mengetahui pengaruh komitemanajemen risiko, kepemilikan institusional, dan keahlian komite audit terhadap pengungkapan manajemen risiko.Perusahaan yang menjadi objek penelitian yaitu sektor transportasi dan logistik yang terdaftar di BEI periode 2018-2022. Metode yang digunakan pada penelitian ini yaitu metode kuantitatif dengan teknik analisis regresi data panel.Dalam pengambilan sampel, diperoleh sebanyak 10 perusahaan selama lima tahun, sehingga total data observasi yangdigunakan sebanyak 50. Hasil yang diperoleh dari penelitian ini ialah komite manajemen risiko, kepemilikaninstitusional, dan keahlian komite audit secara simultan mempengaruhi pengungkapan manajemen risiko pada objekpenelitian. Namun jika dijabarkan secara parsial, komite manajemen risiko berpengaruh positif, kepemilikaninstitusional berpengaruh negatif, dan ada atau tidaknya keahlian dalam bidang akuntansi atau keuangan anggotakomite audit tidak berpengaruh terhadap pengungkapan manajemen risiko pada objek penelitian. Kata Kunci-keahlian komite audit, kepemilikan institusional, komite manajemen risiko, pengungkapan manajemenrisiko
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 Annisa Nurbaiti Caesaria, Septia Mitha Deannes Isynuwardhana Galuh Tresna Murti Mumpuni, Yusriyah Trinugrahini