Article Per Year (5 Year)
p-Index From 2021 - 2026
0.92
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Akuntansi Kesatuan Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA)
Muhsin
Universitas Tanjungpura, Indonesia
Economics, Econometrics & Finance Education Social Sciences Other

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
Pengaruh Efektivitas Komite Audit, Kepemilikan Institusional, Dan Ukuran Perusahaan Terhadap Integritas Laporan Keuangan Gabrella Manasye Yansianek Gerung; Gita Desyana; Muhsin
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 6 No. 2 (2026): Article Research Juli 2026
Publisher : Yayasan Cita Cendikiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v6i2.8906

Abstract

Latar belakang: Integritas laporan keuangan menjadi isu penting pada perusahaan perbankan karena laporan keuangan digunakan investor, kreditur, regulator, dan pemangku kepentingan sebagai dasar pengambilan keputusan ekonomi. Mekanisme tata kelola seperti efektivitas komite audit, kepemilikan institusional, dan ukuran perusahaan dipandang dapat memperkuat pengawasan, menekan asimetri informasi, serta meningkatkan transparansi pelaporan. Tujuan: Penelitian ini bertujuan menganalisis pengaruh efektivitas komite audit, kepemilikan institusional, dan ukuran perusahaan terhadap integritas laporan keuangan pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2023-2025. Metode: Penelitian menggunakan pendekatan kuantitatif dengan data sekunder dari laporan tahunan. Sampel terdiri atas 20 perusahaan perbankan dengan 60 observasi. Analisis dilakukan melalui uji asumsi klasik, regresi linear berganda, uji F, uji t, dan koefisien determinasi. Hasil: Hasil uji menunjukkan efektivitas komite audit dan kepemilikan institusional tidak berpengaruh signifikan secara parsial terhadap integritas laporan keuangan, sedangkan ukuran perusahaan berpengaruh positif dan signifikan. Secara simultan, ketiga variabel berpengaruh signifikan terhadap integritas laporan keuangan, meskipun kemampuan penjelasan model masih terbatas. Kesimpulan: Temuan ini menunjukkan bahwa karakteristik perusahaan, khususnya ukuran perusahaan, menjadi faktor penting dalam mendorong kualitas dan keandalan pelaporan keuangan perbankan. Penelitian ini memberi implikasi bahwa penguatan tata kelola perlu diikuti peningkatan kapasitas pengendalian internal agar laporan keuangan lebih kredibel bagi pengguna informasi keuangan. Kata kunci: efektivitas komite audit; integritas laporan keuangan; kepemilikan institusional; perusahaan perbankan; ukuran perusahaan
Profitability, Stock Price Synchronicity, and Fraud: Implications for Earnings Management Satria Amru Dito; Helisa Noviarty; Muhsin
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 4 (2025): JIAKES Edisi Agustus 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i4.3544

Abstract

The capital market is one of the main indicators of economic health, which is very sensitive to changes in global and domestic conditions. The aim is to analyze this moderating effect and provide insights into the risks associated with information transparency. Using a quantitative approach and secondary data from 35 technology firms listed on the Indonesia Stock Exchange (IDX) and Yahoo Finance, the data were analyzed through multiple linear regression and moderated regression analysis (MRA). Earning Management (EM) was measured using the Modified Jones Model, Stock Price Synchronicity (SPS) through the Morck et al. approach, Financial Statement Fraud (FSF) via the Beneish M-Score, and profitability using Return on Assets (ROA). The statistical results indicate that neither Stock Price Synchronicity nor Financial Statement Fraud had a significant effect on Earning Management. Moreover, profitability did not significantly moderate the relationship between Stock Price Synchronicity and Earning Management, nor between Financial Statement Fraud and Earning Management. The main findings suggest that, within the context of the sampled Indonesian technology firms, there is no empirical evidence supporting the influence of Stock Price Synchronicity and Financial Statement Fraud on Earning Management nor the moderating role of profitability, indicating the possible presence of other, more influential factors.
The Effect of Audit Tenure, Audit Rotation, and Audit Delay on Audit Quality with Audit Committee as a Moderating Variable Muhamad Tabsyir; Muhsin; Khristina Yunita
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.4171

Abstract

In today’s digital era, where information is rapidly accessible, ensuring precise and reliable financial reporting is vital for sustaining stakeholder trust. However, limited research has examined how auditor-related factors such as auditor tenure, auditor rotation, and audit delay interact with corporate governance mechanisms to influence financial reporting quality. This study investigates the effects of auditor tenure, auditor change, and audit completion time on audit quality, while assessing the moderating effect of the audit committee as a key element of corporate governance. Using secondary data from food and beverage companies listed on the Indonesia Stock Exchange (IDX) between 2021 and 2023, analyzed with moderated regression analysis (MRA), the findings reveal that auditor tenure does not significantly affect audit quality. In contrast, auditor rotation and audit delays have negative impacts. Moreover, the audit committee mitigates the adverse effect of prolonged auditor tenure but does not influence the negative consequences of auditor rotation or delay. This study contributes new empirical evidence from an emerging market context, emphasizing the critical role of audit committees in strengthening corporate governance and maintaining financial reporting quality. The findings provide important insights for corporate leaders and regulators in improving audit oversight.
The Effect of Professional Ethics in Tax Decision-Making by Accountants in Multinational Companies Novi Khoiriawati; Heru; Muhsin; Subur Harahap; Gilbert Rely
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 6 (2025): JIAKES Edisi Desember 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i6.4251

Abstract

Professional ethics are a fundamental aspect of tax accounting practice, especially for multinational companies that face the complexity of cross-border regulations as well as pressure on business interests. This study aims to analyze the influence of professional ethics on tax decision-making by accountants, taking into account tax compliance intentions as a mediating variable and management pressure as a moderation variable. The study used a quantitative approach through a survey of 236 accountants working in multinational companies in Indonesia. Data were collected using a structured questionnaire and analyzed using the SEM-PLS method. The results of the study show that professional ethics have a significant positive effect on the quality of tax decisions, both directly and through the mediating role of tax compliance intentions. However, management pressure weakens the relationship, which suggests an ethical dilemma for accountants when dealing with the company's profit orientation. These findings underscore the importance of implementing ethics training, strengthening corporate governance, and internal control policies that drive tax compliance. Theoretically, the study expands the literature on the relationship between professional ethics and tax behavior in a multinational context, while practically providing recommendations for companies and regulators to balance business interests with compliance with tax law.
The Role of Forensic Accounting in Detecting Financial Fraud in Public Sector Organizations Novalia Herlina Bleskadit; Sukriyah; Nopi Hernawati; Loso Judijanto; Muhsin
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 1 (2026): JIAKES Edisi Februari 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i1.4936

Abstract

Financial fraud in public sector organizations remains a persistent challenge that threatens transparency, accountability, and public trust. Conventional auditing approaches often fail to detect complex and concealed fraudulent practices due to their compliance-oriented nature. This study aims to analyze the role of forensic accounting in detecting and preventing financial fraud in public sector organizations. Using a qualitative research design, this study employs a literature review method by analyzing relevant national and international journal articles, academic books, and institutional reports related to forensic accounting and public sector fraud. Data were collected through systematic searches in academic databases and analyzed using content and thematic analysis to identify patterns, roles, effectiveness, and implementation challenges of forensic accounting. The findings indicate that forensic accounting plays a critical role in uncovering financial fraud through investigative auditing techniques, forensic data analytics, and legally defensible evidence. Moreover, forensic accounting contributes to fraud prevention by strengthening internal controls, enhancing transparency, and creating a deterrent effect within public institutions. However, its effectiveness is constrained by limited professional expertise, inadequate technological infrastructure, weak regulatory frameworks, and political interference. This study concludes that institutionalizing forensic accounting practices is essential for improving public sector financial governance and reducing fraud risks.
Co-Authors Gabrella Manasye Yansianek Gerung Gilbert Rely Gita Desyana Harahap, Subur Helisa Noviarty Heru Khristina Yunita Loso Judijanto Muhamad Tabsyir Nopi Hernawati Novalia Herlina Bleskadit Novi Khoiriawati Satria Amru Dito Sukriyah