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All Journal Behavioral Accounting Journal International Journal Administration, Business & Organization Jurnal Akuntansi, Keuangan dan Perpajakan
Khasanah, Putri Dwi Aprilia Nur
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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Efektivitas Pengungkapan Anti-Korupsi dalam Meminimalkan Manajemen Laba Khasanah, Putri Dwi Aprilia Nur
BAJ: Behavioral Accounting Journal Vol. 8 No. 2 (2025): July-December 2025
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v8i2.400

Abstract

Penelitian ini bertujuan untuk mengkaji keterkaitan praktik manajemen laba dalam penyusunan laporan keuangan dengan tingkat keterbukaan perusahaan terhadap pengungkapan anti-korupsi. Manipulasi informasi keuangan sering kali dijadikan strategi oleh perusahaan guna menciptakan kesan kinerja yang lebih baik. Namun, pengungkapan anti-korupsi secara transparan diyakini mampu meningkatkan akuntabilitas serta mendorong perilaku keuangan yang lebih etis. Sampel dalam penelitian ini mencakup 349 perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021–2023. Data mengenai pengungkapan anti-korupsi diperoleh melalui analisis isi laporan tahunan, sementara informasi keuangan dikumpulkan dari laporan keuangan yang tersedia untuk publik. Dengan menggunakan pendekatan kuantitatif, penelitian ini menguji sejauh mana keterbukaan perusahaan terhadap pengungkapan anti-korupsi memengaruhi kecenderungan mereka dalam melakukan manajemen laba. Hasil penelitian menunjukkan bahwa perusahaan yang secara eksplisit menunjukkan komitmen terhadap pengungkapan anti-korupsi cenderung memiliki tingkat manipulasi laporan keuangan yang lebih rendah. Temuan ini lebih signifikan pada perusahaan berskala kecil dan pada perusahaan yang memiliki kinerja keuangan yang baik. Hasil ini menggarisbawahi pentingnya nilai etika dan prinsip transparansi dalam mewujudkan laporan keuangan yang andal dan kredibel.   This research examines the connection between earnings management practices in financial reporting and the magnitude of corporate transparency regarding anti-corruption disclosure. Manipulation of financial information is frequently employed by firms as a strategic tool to portray enhanced performance. Nevertheless, transparent anti-corruption measures are posited to strengthen corporate accountability and foster more ethical financial conduct. The research sample comprises 349 firms listed on the Indonesia Stock Exchange (IDX) over the period 2021–2023. Anti-corruption disclosure data were collected through content analysis of annual reports, while financial data were derived from publicly accessible financial statements. Utilizing a quantitative research design, this study looks at the influence of corporate openness to anti-corruption policies on the propensity to control earnings. According to the empirical results, businesses demonstrating explicit commitments to anti-corruption initiatives tend to exhibit lower levels of financial reporting manipulation. This relationship is particularly evident among smaller firms and those exhibiting strong financial performance. These findings underscore the importance of ethical values and transparency in promoting the reliability and credibility of financial reporting.
The Impact of the Corporate Merger on Financial Efficiency and Governance in PT Perkebunan Nusantara I Regional 4 Garneta, Linaya Naomi; Khasanah, Putri Dwi Aprilia Nur
International Journal Administration, Business & Organization Vol 6 No 3 (2025): IJABO
Publisher : Asosiasi Ahli Administrasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61242/ijabo.25.639

Abstract

The decline in financial performance and operational inefficiency within state-owned plantation enterprises in recent years has prompted the Indonesian government, through the Holding Perkebunan Nusantara, to implement a restructuring policy by merging several plantation companies. One of the key structural reforms was the merger of PTPN X and PTPN XI into the SupportingCo sub-holding, which significantly affected organizational arrangements and financial operations in PTPN I Regional 4 as an implementing entity. This study aims to examine the impact of the merger on financial efficiency and financial governance within PTPN I Regional 4. A qualitative descriptive approach was applied, using primary data obtained through in-depth interviews with the Assistant Manager of Finance, selected purposely based on expertise and direct involvement in the post-merger transition. The results reveal that the merger contributed to improvements in financial efficiency, particularly through the harmonization of financial systems into a single integrated platform, SAP HANA, which reduced work duplication, accelerated authorization processes, and enhanced accuracy in financial recording. In the aspect of financial governance, the merger supported the development of a more standardized organizational structure aligned with Good Corporate Governance principles through clearer distribution of responsibilities and strengthened independent oversight. Nevertheless, challenges emerged related to cultural integration and employee adaptation, requiring continuous communication, structured training, and phased implementation strategies. These findings indicate that merger success depends not only on system integration but also on human resource readiness, leadership alignment, and cultural consolidation over time.
The Role of Internal Auditors in Monitoring Corporate Governance: Peran Auditor Internal dalam Mengawal Tata Kelola Perusahaan Maharani, Ida Ayu Putu Savitri Dewi; Khasanah, Putri Dwi Aprilia Nur
Jurnal Akuntansi, Keuangan dan Perpajakan Vol. 9 No. 1 (2026): Edisi Februari
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51510/jakp.v9i1.2541

Abstract

This study aims to analyze the role of internal auditors in overseeing corporate governance through the approaches of internal audit, value added internal audit, and GRC. The research employs a qualitative method with in-depth interviews and narrative analysis. The findings reveal that internal auditors play a strategic role in enhancing governance effectiveness, risk management, and corporate compliance. These results emphasize the importance of strengthening internal auditors’ competencies and integrating GRC to create added value. The study’s implications contribute to the advancement of internal audit practices and academic literature in the field of corporate governance. AbstrakPenelitian ini bertujuan menganalisis peran auditor internal dalam mengawal tata kelola perusahaan melalui pendekatan audit internal, value added internal audit, dan GRC. Metode penelitian yang digunakan adalah kualitatif dengan teknik wawancara mendalam dan analisis naratif. Hasil penelitian menunjukkan bahwa auditor internal berperan strategis dalam meningkatkan efektivitas tata kelola, pengelolaan risiko, serta kepatuhan perusahaan. Temuan ini menegaskan pentingnya penguatan kompetensi auditor internal dan integrasi GRC untuk menciptakan nilai tambah. Implikasi penelitian ini memberikan kontribusi bagi pengembangan praktik audit internal dan literatur akademik di bidang tata kelola perusahaan.
Analysis of the Internal Control System in Cash Management at PT Perkebunan Nusantara I Regional 4: Analisis Sistem Pengendalian Internal pada Pengelolaan Kas PT Perkebunan Nusantara I Regional 4 Hidayat, Azzahra Shafira Diaz; Khasanah, Putri Dwi Aprilia Nur
Jurnal Akuntansi, Keuangan dan Perpajakan Vol. 9 No. 1 (2026): Edisi Februari
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51510/jakp.v9i1.2543

Abstract

This study aims to evaluate how effectively the internal control system over cash management at PT Perkebunan Nusantara I Regional 4 aligns with the five core components of the COSO framework. Using a descriptive qualitative approach, data were collected through interviews and direct observation. Findings indicate that the system is fairly effective and generally adheres to internal control principles. However, challenges remain in task distribution due to organizational changes following a business transformation. The study offers a practical insight into the implementation of internal cash control within a state-owned enterprise undergoing structural reform. AbstrakPenelitian ini bertujuan untuk mengevaluasi sejauh mana penerapan sistem pengendalian internal atas pengelolaan kas di PT Perkebunan Nusantara I Regional 4 telah sesuai dengan lima unsur utama pengendalian internal berdasarkan kerangka COSO. Penelitian menggunakan pendekatan kualitatif deskriptif dengan wawancara dan observasi. Hasil menunjukkan bahwa pengendalian internal atas pengelolaan kas di perusahaan telah berjalan dengan cukup efektif dan mengacu pada prinsip-prinsip pengendalian internal yang ditetapkan. Namun, perusahaan masih menghadapi kendala dalam pembagian tugas yang belum sepenuhnya ideal akibat transformasi bisnis. Penelitian ini menyajikan gambaran praktis mengenai penerapan sistem pengendalian internal pengelolaan kas pada salah satu perusahaan BUMN yang mengalami transformasi bisnis.
Co-Authors Garneta, Linaya Naomi Hidayat, Azzahra Shafira Diaz Maharani, Ida Ayu Putu Savitri Dewi