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All Journal Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) Scripta Economica: Journal of Economics, Management, and Accounting
Teguh Adi Priansyah
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Economics, Econometrics & Finance

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Analisis Fundamental Makro Struktur Modal Kinerja Perusahaan Karakeristik Perusahaan Terhadap Nilai Perusahaan Dengan Struktur Kepemilikan Sebagai Variabel Modetaring Pada Perusahaan Sektor Makanan Terdaftar di BEI Tahun 2019-2023 Teguh Adi Priansyah; Hwihanus
Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) Vol. 1 No. 6 (2024): Juli
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jemb.v1i6.1646

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh fundamental makro, struktur modal, kinerja Perusahaan, karakteristik Perusahaan,struktur kepemilikan terhadap nilai perusahaan sebagai variabel intervening pada perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019-2023. Metode yang digunakan adalah analisis data sekunder dengan menggunakan program Smart-PLS versi 4. Hasil penelitian menunjukkan bahwa fundamental makro, struktur modal, kinerja Perusahaan, dan Struktur Kepemilikan memiliki pengaruh signifikan terhadap nilai perusahaan. Selain itu, Hasil ini memberikan kontribusi pada teori dan praktik dalam mengembangkan strategi manajemen yang efektif untuk meningkatkan nilai perusahaan.
Dampak Penerapan Akuntansi Forensik terhadap Pendeteksian Fraud Pengadaan Barang atau Jasa di Perwakilan BPKP Provinsi Jawa Timur Muhammad Nabil Fatwa; Maulana Ikhrom Ababil; Teguh Adi Priansyah
Journal of Economics, Management, and Accounting Vol 1 No 3 (2026): March: Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/mrt8za89

Abstract

This study examines the impact of forensic accounting implementation on fraud detection in the procurement of goods and services at the East Java Provincial Representative Office of the Financial and Development Supervisory Agency (BPKP). A qualitative case study approach was employed to obtain an in-depth understanding of forensic accounting practices within investigative audits. Data were collected through in-depth interviews with investigative auditors, direct observation of audit processes, and analysis of relevant audit documentation. The findings reveal that forensic accounting contributes significantly to enhancing fraud detection by strengthening investigative audits, utilizing data analytics, conducting comprehensive document reviews, and applying investigative procedures such as interviews and field verification. These practices enable auditors to identify red flags, detect collusive procurement patterns, and substantiate evidence of procurement irregularities more effectively. However, the effectiveness of forensic accounting implementation is constrained by limited forensic-certified human resources, suboptimal use of analytical tools, restricted access to integrated procurement data, and political sensitivity surrounding procurement cases. The study concludes that strengthening auditor competencies, improving analytical infrastructure, and integrating forensic accounting with procurement oversight mechanisms are essential to reinforce fraud detection and promote public sector accountability.
Co-Authors Hwihanus Maulana Ikhrom Ababil Muhammad Nabil Fatwa