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All Journal International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi
Gadiez Salsabilla Panjaitan
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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AUDITOR'S ABILITY TO DETECT FRAUD: THE ROLE OF TRAINING AS A MODERATOR Shita Tiara; Debbi Chyntia Ovami; Henny Zurika Lubis; Camelya Adelyani Br Hutagalung; Gadiez Salsabilla Panjaitan
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 1 (2025): February
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i1.2546

Abstract

The ability of auditors to detect fraud is a crucial aspect in maintaining the integrity and transparency of financial statements. In the midst of the complexity and dynamics of the business world, fraudulent practices in financial statements are growing, so auditors are required to have better skills and abilities in detecting these actions. The results showed that redflags had an effect on the auditor's ability to detect fraud, while the auditor's personality and time pressure had no effect on the auditor's ability to detect fraud. The training moderated the influence of auditor personality on auditors' ability to detect fraud, but did not moderate the influence of redflags and time pressure on auditors' ability to detect fraud.
Pengaruh Islamic Social Reporting (ISR) dan Maqashid Syariah Index (MSI) terhadap Kinerja Keuangan Bank Umum Syariah di Indonesia Gadiez Salsabilla Panjaitan; Ratna Sari Dewi; Sri Wardany; Reza Hanafi Lubis
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 4 No. 5 (2026): September: MENAWAN: Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v4i5.2528

Abstract

This study aims to analyze the effect of Islamic Social Reporting (ISR) and the Maqashid Shariah Index (MSI) on the financial performance of Islamic Commercial Banks in Indonesia, both partially and simultaneously. Financial performance is proxied by Return on Assets (ROA). This study employs a quantitative approach with a causal-associative design. The population consists of all Islamic Commercial Banks registered with the Financial Services Authority (OJK) during 2022–2024. Using a purposive sampling technique, 11 banks were selected as the sample, resulting in 33 panel data observations (cross section and time series). Data were analyzed using panel data regression with the Random Effect Model (REM) selected as the best estimation model, processed using Eviews 14. The results indicate that ISR has a positive but insignificant effect on ROA (coefficient 0.110666; probability 0.3832 > 0.05), MSI also has a positive but insignificant effect on ROA (coefficient 0.318965; probability 0.2215 > 0.05), and simultaneously ISR and MSI do not significantly affect ROA (F-statistic 1.728061; probability 0.194843 > 0.05), with an Adjusted R-squared of only 4.35%. These findings indicate that the financial performance of Islamic Commercial Banks in Indonesia is more influenced by conventional financial factors than by the dimensions of sharia social disclosure and the attainment of maqashid shariah alone.
Co-Authors Camelya Adelyani Br Hutagalung Henny Zurika Lubis Ovami, Debbi Chyntia Ratna Sari Dewi Reza Hanafi Lubis Shita Tiara Sri Wardany