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All Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) E-Jurnal Akuntansi
Ni Luh Sari Widhiyani
Faculty of Economics and Business, Universitas Udayana, Indonesia
Economics, Econometrics & Finance

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The Relationship Between Fraud Hexagon and Corruption I Dewa Ayu Agung Oka Pradnyani; Putu Dyan Yaniartha Sukartha; Ni Luh Sari Widhiyani; Ni Made Dwi Ratnadi
E-Jurnal Akuntansi Vol. 36 No. 3 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i03.p02

Abstract

Corruption is notably the most prevalent in Indonesia. State-Owned Enterprises (SOEs) represent the second most affected sector by fraudulent activities. This study aims empirically examine the relationship between the elements of the fraud hexagon and corruption. The research focuses on SOEs listed on the Indonesia Stock Exchange between 2001 and 2023, 459 observations were selected using a purposive sampling technique. Data were collected through documentation methods and analyzed using multiple logistic regression analysis. The analyzed result reveal that pressure and rationalization show a negative relationship with corruption. Opportunity and collusion show a positive relationship with corruption. The capability and ego element, however, does not exhibit a significant relationship with corruption. These results provide additional insights and empirical evidence on how opportunity and collusion contribute to corruption. Furthermore, the implications of this study offer meaningful contributions to SOEs, investors, prospective investors, and policymakers, supporting efforts to strengthen governance and prevent corruption in key public sector institutions.
The Influence of Gastronomic Tourism on Tourist Satisfaction in Gianyar Regency Gayatri; Ni Luh Sari Widhiyani
E-Jurnal Akuntansi Vol. 35 No. 11 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i11.p14

Abstract

This research attempts to examine the effects of gastronomic perceived value, gastronomic image, and gastronomic experience on both gastronomic satisfaction and visitor loyalty in Gianyar Regency, as well as to investigate the influence of gastronomic satisfaction on visitor loyalty. A casual quantitative research design was employed, with data collected via survey questionnaires. The results reveal that both gastronomic perceived value and gastronomic experience positively affect gastronomic satisfaction and visitor loyalty. While gastronomic satisfaction significantly boosts visitor loyalty, gastronomic image—despite enhancing satisfaction—does not directly impact visitor loyalty.
The Influence of Internal Audit Roles, Leadership Styles and Compensation Levels on the Effectiveness of the Internal Control System Ni Kadek Yuta Paramitha; Ni Luh Sari Widhiyani
E-Jurnal Akuntansi Vol. 36 No. 3 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i03.p12

Abstract

This study aims to determine the effect of the role of internal audit, leadership style and level of compensation on the effectiveness of the internal control system. This study uses a quantitative approach in the form of associative causality. This research was conducted at BPRs in Denpasar City with a total population of 20 BPRs. The sampling method used in this study is the total sampling method. The research data was collected using a questionnaire which was then analyzed by multiple linear regression analysis with the help of SPSS version 22 for windows. The results of the study stated that the role of internal audit, leadership style and level of compensation had a positive effect on the effectiveness of the internal control system at BPR in Denpasar City.
The Effect of Auditor Experience, Client Business Understanding, and Auditor Professional Skepticism on Fraud Detection Ability Ni Komang Ayu Devi; Ni Luh Sari Widhiyani
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 3 (2024): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i3.3015

Abstract

This study analyzes the influence of auditor experience, client business understanding, and auditor professional skepticism on fraud detection ability at Public Accounting Firms (KAP) in Bali. The theoretical frameworks applied include the Fraud Triangle Theory and Attribution Theory. The study involved 71 auditors selected through purposive sampling. Data was collected using direct distribution of questionnaires. Analysis utilized multiple linear regression with SPSS 26. Findings demonstrate that auditor experience, client business understanding, and auditor professional skepticism positively affect fraud detection ability.
Co-Authors Gayatri I Dewa Ayu Agung Oka Pradnyani Ni Kadek Yuta Paramitha Ni Komang Ayu Devi Ni Made Dwi Ratnadi Putu Dyan Yaniartha Sukartha