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All Journal Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Accounting Journal of Ibrahimy (AJI)
Muhammad Rijalus Sholihin
Institut Teknologi Dan Sains Mandala, Jember, Indonesia
Humanities Economics, Econometrics & Finance Social Sciences

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI INTEGRITAS LAPORAN KEUANGAN PERUSAHAAN YANG TERDAFTAR DI CORPORATE GOVERNANCE PERCEPTION INDEX Siti Nur Farida; Wiwik Fitria Ningsih; Muhammad Rijalus Sholihin
Accounting Journal of Ibrahimy (AJI) Vol 3 No 2 (2025): Oktober
Publisher : Program Studi Akuntansi, Fakultas Ilmu Sosial dan Humaniora, Universitas Ibrahimy Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/aji.v3i2.7711

Abstract

This study aimed to empirically examine the influence of audit tenure, earnings management, and good corporate governance on the integrity of financial statements of companies listed on the Corporate Governance Perception Index (CGPI) for the 2019-2023 period. This study was based on the importance of financial statement integrity in reflecting the company's actual financial condition, as well as the phenomenon of financial statement manipulation that is still found in companies with good governance predicates. The population used was companies listed on the CGPI and there were 6 companies as samples selected using a purposive sampling technique. The results showed that partially audit tenure does not affect the integrity of financial statements, earnings management also does not affect the integrity of financial statements, while good corporate governance does affect the integrity of financial statements. Simultaneously, audit tenure, earnings management, and good corporate governance affect the integrity of financial statements
Unveiling Budgetary Slack: How Internal Control Systems Mediate the Effects of Competence and Whistleblowing Lia Rachmawati; Diana Dwi Astuti; Muhammad Rijalus Sholihin; Inneke Putri Widyani; Norita Citra Yuliarti
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 13 No. 1 (2026)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jreksa.v13i1.14480

Abstract

This study examines the effect of village apparatus competence and whistleblowing on budgetary slack, with the internal control system serving as a mediating variable. Employing a quantitative research design, the study applies the Structural Equation Modeling–Partial Least Squares approach to test both direct and indirect relationships among the variables. The sample for this study was determined using a census approach, encompassing all 226 villages in Jember Regency. Primary data were obtained through a structured questionnaire administered to a designated village official serving as a key informant, specifically those responsible for budgeting and financial management at the village level.  The results indicate that the village apparatus competence and whistleblowing positively affect the effectiveness of the internal control systems.  At the same time, both variables exert a negative effect on budgetary slack. Furthermore, the internal control systems negatively affect budgetary slack and partially mediate the relationships between village apparatus competence, whistleblowing, and budgetary slack. Theoretically, this study extends the Goal-Setting Theory by demonstrating that the alignment between budgetary objectives and actual outcomes in village governments depends on the integration of individual competence and ethical reporting mechanisms through an effective internal control system. Practically, the findings provide evidence-based insights for strengthening village financial governance through capacity building, robust internal controls, and accessible whistleblowing mechanisms.
Co-Authors Diana Dwi Astuti Inneke Putri Widyani Lia Rachmawati Norita Citra Yuliarti Siti Nur Farida Wiwik Fitria Ningsih