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THE ROLE OF ESG DISCLOSURE QUALITY IN SHAPING INVESTOR RISK PERCEPTION IN POST-PANDEMIC CAPITAL MARKETS Rita J D Atarwaman; Amiruddin Amiruddin; Dharmawati Dharmawati
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 7 (2026): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Publisher : Adisam Publisher

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Significant changes in the capital market landscape following the COVID-19 pandemic have heightened investor attention to non-financial factors, particularly the quality of Environmental, Social, and Governance (ESG) disclosures. Global economic uncertainty, increasing systemic risk, and demands for greater transparency are encouraging investors to evaluate investment risk not only based on financial performance but also through sustainability information provided by companies. This study aims to examine the role of ESG disclosure quality in shaping investor risk perceptions in the post-pandemic capital market. The method used is a systematic literature review of scientific articles, institutional reports, and relevant academic publications that discuss the relationship between ESG disclosure, risk perception, and investment decision-making. The study results indicate that high-quality ESG disclosure contributes to lower investor risk perceptions by increasing transparency, reducing information asymmetry, and strengthening trust in corporate resilience and governance. Furthermore, credible and consistent ESG disclosures have been shown to be a positive signal for investors in assessing a company's ability to face long-term risks, particularly in the context of post-pandemic uncertainty. These findings underscore the importance of ESG as a strategic element in corporate communication to the market and the implications for regulators and capital market players in promoting quality sustainability reporting practices.

THE MODERATING EFFECT OF CORPORATE GOVERNANCE STRENGTH ON THE RELATIONSHIP BETWEEN FAIR VALUE REPORTING AND STOCK RETURN VOLATILITY Yuyun Yuniarti Layn; Amiruddin Amiruddin; Dharmawati Dharmawati
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 2 No. 7 (2026): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Publisher : CV. Adiba Aisha Amira

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This study aims to explore the relationship between fair value reporting and stock return volatility, and to assess the role of strengthened corporate governance as a moderating variable. Fair value reporting has become an important topic in the accounting and finance literature due to its ability to provide more relevant information regarding the value of a company's assets and liabilities, but at the same time, it increases uncertainty related to market fluctuations. The strength of corporate governance is believed to influence the extent to which fair value information impacts investor behavior and stock price volatility. This study uses a literature review method, examining various articles, journals, and empirical studies related to fair value reporting, corporate governance, and stock volatility. The literature analysis indicates that companies with stronger governance tend to be able to reduce the uncertainty created by fair value reporting, thus more controlling stock return volatility. These findings provide a theoretical understanding of the moderating mechanism of corporate governance in the context of fair value disclosure and its implications for the capital market, and open opportunities for further empirical research to quantitatively test this relationship.

BEHAVIORAL FACTORS INFLUENCING AUDITOR JUDGMENT IN PUBLIC SECTOR AUDITS Andi Nurrahma Gaffar; Amiruddin Amiruddin; Rahmawati HS
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 2 No. 12 (2026): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Publisher : CV. Adiba Aisha Amira

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20520073

This study aims to analyze behavioral factors that influence auditor judgment in public sector audits through a literature review approach. Auditor judgment is a crucial element in the audit process because it determines the quality of findings, recommendations, and the reliability of audit reports. In the context of the public sector, which is rife with political pressure, accountability demands, and regulatory complexity, behavioral factors are becoming increasingly dominant in shaping auditors' professional decisions. This study integrates findings from various academic literature and relevant empirical research to identify key variables such as cognitive bias, time pressure, auditor experience, professional ethics, independence, and the influence of the organizational environment on auditor judgment. The results indicate that cognitive biases such as overconfidence and anchoring can reduce auditor objectivity in evaluating audit evidence. In addition, time pressure and high workloads tend to encourage auditors to make heuristic decisions, potentially reducing the quality of judgment. On the other hand, auditor experience and competence have been shown to improve the quality of professional judgment, especially in complex audit situations. Ethical and independence factors are also important determinants in maintaining the integrity of auditor judgment, especially in a public sector environment that is vulnerable to external intervention. This study confirms that improving the quality of auditor judgment depends not only on technical aspects but also requires strengthening behavioral aspects through training, an ethical organizational culture, and an effective internal control system.

FRAUD RISK MANAGEMENT IN PUBLIC SECTOR ACCOUNTING: A BEHAVIORAL PERSPECTIVE Kathleen Asyera Risakotta; Amiruddin Amiruddin; Rahmawati HS
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 2 No. 12 (2026): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Publisher : CV. Adiba Aisha Amira

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20520096

This study aims to examine fraud risk management in public sector accounting using a behavioral perspective through a literature review approach. The primary focus of the study is to understand how individual and organizational behavioral factors influence the emergence of fraud risk and the effectiveness of implemented control mechanisms. The method used is a systematic literature review, reviewing various scientific sources such as international journals, academic books, and institutional reports relevant to the topic of fraud risk management and organizational behavior in the public sector. The results of the study indicate that fraud risk is influenced not only by weaknesses in the internal control system but also by behavioral aspects such as pressure, rationalization, and opportunity, as explained in the fraud triangle theory. Furthermore, organizational culture, individual integrity, and ethical leadership play a significant role in preventing and detecting fraud. The research findings also indicate that the implementation of effective fraud risk management requires a holistic approach that integrates technical and behavioral aspects, including increasing ethical awareness, training, and strengthening oversight systems. Thus, the behavioral perspective provides an important contribution to enriching fraud prevention and handling strategies in the public sector.

THE IMPACT OF AUDITOR ROTATION ON PUBLIC SECTOR AUDIT QUALITY AND ACCOUNTABILITY Adriyana Adevia Nuryadin; Amiruddin Amiruddin; Asri Usman
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 2 No. 12 (2026): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Publisher : CV. Adiba Aisha Amira

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20520121

This study aims to analyze the impact of auditor rotation on audit quality and accountability in the public sector through a literature review approach. Auditor rotation is a policy designed to maintain auditor independence and minimize the risk of excessive closeness between the auditor and the audited entity. The research method used is a literature review, examining various scientific sources such as journals, books, and research reports relevant to the topics of auditor rotation, audit quality, and public accountability. The results of the study indicate that auditor rotation has a complex impact on audit quality. On the one hand, auditor rotation can enhance independence and objectivity, potentially improving audit quality and financial reporting transparency. However, on the other hand, auditor rotation can also pose challenges in the form of a loss of auditor-specific knowledge of the audited entity, which in the short term can reduce the efficiency and effectiveness of the audit process. Therefore, auditor rotation needs to be balanced with a sound transition strategy to optimize its benefits to audit quality and accountability.

TAX RISK MANAGEMENT AND FINANCIAL REPORTING QUALITY Arfandi Arfandi; Amiruddin Amiruddin; Rahmawati HS
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 2 No. 12 (2026): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Publisher : CV. Adiba Aisha Amira

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20520135

This study aims to comprehensively examine the relationship between tax risk management and financial reporting quality through a literature review approach. In a global context characterized by increasing complexity of tax regulations and demands for transparency of financial information, tax risk management has become a strategic aspect that not only influences fiscal compliance but also impacts the integrity and credibility of corporate financial reports. The method used in this study is a systematic literature review, which categorizes, compares, and synthesizes the results of previous research from various reputable scientific journals. The results indicate that effective tax risk management tends to improve financial reporting quality by reducing fiscal uncertainty, minimizing profit manipulation practices, and strengthening a company's internal oversight mechanisms. Conversely, weak tax risk management has the potential to reduce financial reporting quality due to increased tax aggressiveness and the risk of reporting errors. This study confirms that tax risk management functions not only as a tax compliance tool but also as a crucial instrument in improving the quality of corporate financial information. This study is expected to serve as a reference for further research and as a consideration for regulators and practitioners in strengthening tax governance and financial reporting.

PUBLIC SECTOR ACCOUNTING INFORMATION SYSTEMS AND THEIR IMPACT ON ORGANIZATIONAL PERFORMANCE Kathleen Asyera Risakotta; Amiruddin Amiruddin; Asri Usman
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 10 (2026): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Publisher : Adisam Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20507635

This study aims to analyze the role of public sector accounting information systems and their impact on organizational performance through a literature review approach. Accounting information systems in the public sector are a crucial instrument for increasing transparency, accountability, and efficiency in state financial management. In this study, various scientific literature sources, such as international journals, academic books, and research reports, were systematically analyzed to identify the relationship between the implementation of accounting information systems and improved organizational performance. The study results indicate that the effective implementation of accounting information systems can accelerate the decision-making process, improve the quality of financial reports, and support better internal control. Furthermore, factors such as human resource competence, technological support, and management commitment also influence the system's success in driving organizational performance. However, challenges such as limited infrastructure, resistance to change, and lack of training remain obstacles to optimizing accounting information systems in the public sector. Therefore, an integrative strategy is needed that includes strengthening human resource capacity, improving technology quality, and policies that support sustainable system implementation to achieve optimal organizational performance.

ANTI-FRAUD STRATEGIES AND INTERNAL AUDIT ROLES IN PUBLIC SECTOR ORGANIZATIONS Andi Nurrahma Gaffar; Amiruddin Amiruddin; Asri Usman
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 10 (2026): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Publisher : Adisam Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20507655

This study aims to analyze anti-fraud strategies and the role of internal audit in enhancing accountability and transparency in public sector organizations. The method used is a literature review, examining various scientific sources such as indexed journals, academic books, and institutional reports relevant to the topics of fraud and internal audit. The results of the study indicate that an effective anti-fraud strategy includes the implementation of a robust internal control system, strengthening an organizational ethical culture, utilizing digital technology in fraud detection, and improving human resource competency. Furthermore, internal audit plays a strategic role as an assurance and consulting function that focuses not only on compliance but also on the prevention and early detection of potential fraud. The synergy between anti-fraud policies and the internal audit function has been proven to minimize the risk of irregularities and improve the quality of public sector governance. This study provides a conceptual contribution to enriching the understanding of the integration of anti-fraud strategies and the role of internal audit in efforts to achieve good governance in the public sector.

THE EVOLUTION OF INTERNAL AUDIT STANDARDS IN PUBLIC SECTOR GOVERNANCE Adriyana Adevia Nuryadin; Amiruddin Amiruddin; Rahmawati HS
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 10 (2026): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Publisher : Adisam Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20510024

This study aims to analyze the evolution of internal audit standards in public sector governance and its implications for enhancing accountability and transparency. The method used is a literature review, examining various scientific sources, professional standards, and relevant regulations on the development of internal audit in the public sector. The study results indicate that internal audit standards have undergone a significant transformation from a traditional compliance-focused approach to a more strategic and risk-based approach. This development is influenced by global demands for good governance, the increasing complexity of public organizations, and advances in information technology. Furthermore, the role of internal auditors has evolved into a strategic partner for management in ensuring the effectiveness of internal controls and risk management. This study confirms that the evolution of internal audit standards has made a significant contribution to strengthening adaptive, transparent, and accountable public sector governance.

GREEN TAXATION AND CORPORATE ENVIRONMENTAL PERFORMANCE: A GLOBAL PERSPECTIVE Arfandi Arfandi; Amiruddin Amiruddin; Asri Usman
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 10 (2026): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Publisher : Adisam Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20507783

This study aims to analyze the relationship between green taxation policies and corporate environmental performance from a global perspective using a literature review method. Green taxation is viewed as an economic instrument designed to encourage environmentally friendly behavior through fiscal incentives and disincentives. In this study, various scientific sources such as international journals, global institutional reports, and academic publications were systematically analyzed to identify patterns, trends, and the impact of environmental tax implementation on corporate behavior. The results of the study indicate that the implementation of green taxation generally contributes positively to improving corporate environmental performance, particularly in terms of energy efficiency, emission reduction, and sustainable technological innovation. Thus, this study provides a conceptual contribution to understanding the role of green taxation as a strategic public policy instrument in driving the transformation of business practices toward environmental sustainability at the global level.

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