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All Journal Jurnal Ilmiah Manajemen Kesatuan Journal of Creative Power and Ambition (JCPA)
Christnova Hasugian
Universitas HKBP Nommensen, Indonesia
Economics, Econometrics & Finance Social Sciences

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Auditor Capability on the Effectiveness of Red Flags in Detecting Fraud Magdalena Judika Br Siringoringo; Christnova Hasugian; Sri Ida Royani Simanjuntak; Manatap Berliana Lumbangaol; Markus Doddy Simanjuntak
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 3 (2025): JIMKES Edisi Mei 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i3.3301

Abstract

Fraud detection remains a major challenge in the auditing field, as fraudulent activities are often concealed and difficult to identify directly. Red flags, or early warning indicators, are commonly used as tools to assist in detecting potential fraud. This study aims to analyze the influence of tenure, education level, experience in detecting fraud, and training in fraud detection on the effectiveness of red flags in identifying fraud. A quantitative approach was employed by distributing questionnaires to 42 auditors from 7 Public Accounting Firms (PAFs) located in Medan City. Data were analyzed using multiple linear regression with the aid of SPSS software. The results show that tenure does not have a significant effect on the effectiveness of red flags. However, education level, experience in detecting fraud, and training in fraud detection each have a positive and significant influence on the effectiveness of red flags in uncovering fraudulent activities. These findings suggest that enhancing auditors' competencies—particularly through education, relevant experience, and training—plays a crucial role in optimizing the use of red flags as early detection tools in fraud examination.
The Effect of Leverage, Profitability and Sales Growth on Tax Avoidance in Manufacturing Companies Listed on the IDX Nicky Astria Hutapea; Nurganda Siregar; Christnova Hasugian
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 02 (2026): Journal of Creative Power and Ambition (JCPA)
Publisher : CV Edujavare Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70610/jcpa.1665

Abstract

The purpose of this study was determined and analyze the effect of leverage, profitability, sales growth on tax avoidance in food and beverage sub sector companies listed on The IDX for the 2020 to 2024 period. The study population was 15 sub sector companies listed on The IDX. Observation were 75 samples and were selected using the purposive sampling method. Data is processed using panel data regression statistical test methods. The results of this study prove that leverage not effect on tax avoidance, Profitability and sales growth have a positive effect on tax avoidance on sub sector companies listed on The IDX.
Co-Authors Magdalena Judika Br Siringoringo Manatap Berliana Lumbangaol Markus Doddy Simanjuntak Nicky Astria Hutapea Nurganda Siregar Sri Ida Royani Simanjuntak