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Yesi Mutia Basri
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Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Published by Universitas Riau
ISSN : 27212416     EISSN : 27211819     DOI : -
Core Subject : Economy, Humanities, Social,
Humanities Economics, Econometrics & Finance Social Sciences
Jurnal Current diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau secara berkala 3 (tiga) kali dalam setahun yaitu bulan Maret, Juli dan November. Jurnal Current bertujuan untuk mempublikasikan hasil penelitian, pengkajian dan pengembangan terkait isu-isu terkini di bidang Akuntansi dan Bisnis, sehingga dapat memberikan kontribusi bagi keilmuan, praktek dan profesi akuntansi. Penerbitan Jurnal Current dilakukan setelah melalui proses peer review. Jurnal Current menerima naskah penelitian yang bersifat kuantitatif maupun kualitatif yang termasuk dalam berbagai skop kajian di bidang Akuntansi Publik, Corporate Governance, Perpajakan, Auditing, Sistem Informasi Akuntansi, Akuntansi Internasional, Akuntansi Keuangan, Akuntansi Manajemen, Akuntansi Keperilakuan, Akuntansi Syariah.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 337 Documents
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EXPLAINING FRAUDULENT FINANCIAL REPORTING THROUGH THE FRAUD HEXAGON IN INDONESIAN STATE-OWNED ENTERPRISES Dian Juweni Putri; Rita Anugerah; M Rasuli
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 7 No. 2 (2026): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.7.2.579-596

Abstract

This study aims to analyze the influence of the in the Fraud Hexagon theory on fraudulent financial reporting in BUMN listed on the Indonesia Stock Exchange. The fraud hexagon is an extension of previous theories (Fraud Triangle, Diamond, and Pentagon) by adding collusion as a new factor, resulting in six key elements: stimulus (financial target, financial stability, external pressure), capability (CEO education), opportunity (ineffective monitoring, nature of industry), rationalization (total accrual ratio), ego (frequent number of CEO’s picture), and collusion (market performance). This research uses a quantitative approach with logistic regression analysis, utilizing SPSS version 26.0 software. The sample used in this study consisted of 75 samples of BUMN listed on the Indonesia Stock Exchange during 2020-2024. The sample in this study was taken using a purposive sampling method. Fraudulent financial reporting is measured using the F-score model. The results show that financial target, financial stability, external pressure, ineffective monitoring, nature of industry, total accrual ratio, and market performance have a significant effect on fraudulent financial reporting. Meanwhile, CEO education and the frequent number of CEO’s picture do not show a significant effect on fraudulent financial reporting.
ENHANCING FRAUD MITIGATION IN INDONESIAN RURAL BANKS THROUGH ORGANIZATIONAL CULTURE, INTERNAL AUDIT EFFECTIVENESS, AND GOOD CORPORATE GOVERNANCE Fitri Ramadhan; Rita Anugerah; Hardi
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 7 No. 2 (2026): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.7.2.417-432

Abstract

This study investigates the effects of organizational culture, internal audit effectiveness, and good corporate governance on fraud mitigation in Indonesian Rural Banks (Bank Perkreditan Rakyat/BPRs) in Riau Province. This quantitative study employed Structural Equation Modeling–Partial Least Squares (SEM-PLS) using SmartPLS 3 to analyze data collected from 74 employees working in the finance and internal audit departments of BPRs. The findings indicate that organizational culture, internal audit effectiveness, and good corporate governance each have a positive and significant effect on fraud mitigation. The results suggest that strengthening ethical organizational values, reinforcing internal audit functions, and implementing sound governance practices can enhance fraud mitigation in rural banks. Unlike previous studies focusing primarily on commercial banks, this study provides empirical evidence from Indonesian rural banks, whose governance structures and internal control systems operate under distinct institutional and resource constraints. The findings also provide empirical support for Fraud Triangle Theory by demonstrating that organizational culture, internal audit effectiveness, and good corporate governance reduce opportunities and rationalization that contribute to fraudulent behavior.
THE EFFECT OF TRUST, SECURITY, AND TECHNOLOGY READINESS ON THE ADOPTION OF CLOUD ACCOUNTING Aisyah Hamida Fitrios; Ruhul Fitrios; Restu Agusti; Supriono
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 7 No. 2 (2026): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.7.2.506-522

Abstract

This study aims to examine the influence of trust, security, and technology readiness on the adoption of cloud accounting (ACA) among Micro, Small, and Medium Enterprises (MSMEs) in Pekanbaru City. A quantitative approach was employed using survey data collected from food-sector MSMEs. Data were analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method through SmartPLS 4. The findings indicate that trust, security, and technology readiness significantly influence ACA. Among these factors, security emerged as the strongest predictor, followed by technology readiness and trust. The results support the Technology–Organization–Environment (TOE) Framework, suggesting that technology-related factors play a critical role in ACA among MSMEs. This study contributes to the literature on ACA among Indonesian MSMEs and provides practical implications for policymakers and service providers in promoting digital transformation.
THE EFFECT OF KEY AUDIT MATTERS, AUDIT COMMITTEE MEETING FREQUENCY AND PRIOR YEAR AUDIT OPINION ON AUDIT DELAY Irna Danita; Hardi; Meilda Wiguna
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 7 No. 2 (2026): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.7.2.597-608

Abstract

The purpose of this study is to look into how audit delays in Indonesian public companies for the years 2022–2024 are affected by the frequency of audit committee meetings, key audit concerns (KAM), and the audit opinion from the previous year. The conflicting results of previous studies on the causes of audit delays and the continuation of financial report release delays in Indonesia despite strict regulations established by the Financial Services Authority (OJK) served as the impetus for this study. The recently passed ISA 701 on KAM disclosure in 2022 is also highlighted in this research. The research team employed Multiple Linear Regression (MLR) and SPSS to examine the data. Purposive sampling was used to pick the sample, which consisted of public corporations that had audit delays during the observation period. Data sources included annual reports and audited financial statements that were posted on the Indonesia Stock Exchange. The frequency of audit committee meetings was shown to be unaffected by KAM, the audit opinion from the prior year had a large negative influence, and KAM had a positive and significant impact on audit delay.
FINANCIAL LITERACY, SOCIAL CAPITAL, AND SUSTAINABLE PERFORMANCE: MEDIATING ROLES OF STRATEGIC AGILITY AND SOCIAL INNOVATION Shelly Shintyasari; Yesi Mutia Basri; Novita Indrawati
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 7 No. 2 (2026): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.7.2.487-505

Abstract

Sustainable performance is increasingly important for cooperatives as they are expected to create economic, social, and environmental value simultaneously. This study examines the effects of financial literacy and social capital on sustainable performance, with strategic agility and social innovation as mediating variables. Grounded in the Resource-Based View and Dynamic Capabilities Theory, data were collected from 268 active cooperatives in Kuantan Singingi Regency, Indonesia, and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that financial literacy and social capital positively influence sustainable performance, with social capital emerging as the strongest predictor. Strategic agility and social innovation significantly mediate the relationship between financial literacy and sustainable performance. However, neither mediator significantly explains the effect of social capital on sustainable performance. This study contributes by validating a dual mediation framework that explains how organizational resources generate sustainable performance through different mechanisms. Financial literacy operates through capability-building processes, whereas social capital exerts a stronger direct influence. The findings extend the Resource-Based View and Dynamic Capabilities Theory and provide practical insights for enhancing cooperative sustainability.
HOW INSTITUTIONAL OWNERSHIP MODERATES ESG DISCLOSURE, FINANCIAL DISTRESS, AND RELATED PARTY TRANSACTIONS ON TAX AGGRESSIVENESS? Nadya Mutiara Sari; Badingatus Solikhah
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 7 No. 2 (2026): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.7.2.365-381

Abstract

This study aims to analyze the effect of ESG disclosure, financial distress, and Related Party Transactions (RPT) on tax aggressiveness, as well as to examine the role of institutional ownership as a moderating variable. The research uses a quantitative method and covers 841 non-financial companies listed on the Indonesia Stock Exchange from 2020 to 2024. This yields 3,965 unbalanced panel observations obtained through purposive sampling, processed using winsorization to minimize outliers, and analyzed using multiple linear regression and moderated regression analysis. The results indicate that ESG disclosure, financial distress, RPT each have a positive and significant effect on tax aggressiveness. Institutional ownership weakens the influence of ESG disclosure and financial distress, but does not moderate RPT’s effect. Theoretically, these findings reinforce agency theory, highlighting the role of monitoring mechanisms in curbing opportunistic management behavior. The results also support legitimacy theory by illustrating how ESG practices may serve as image building tools, even when firms are incentivized toward aggressive tax behavior. The novelty of this study lies in positioning institutional ownership as a moderating governance mechanism and offering comprehensive evidence from multi-industry non-financial firms in Indonesia, thereby strengthening insights into how ESG disclosure, financial distress, and RPT shape corporate tax aggressiveness.
FINTECH, SDG PERFORMANCE, AND FIRM VALUE: THE MODERATING ROLE OF BANKING CORPORATE GOVERNANCE Rida Izmaliani; Anik Puji Handayani; Gigih Aulia Hilmiawan
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 7 No. 2 (2026): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.7.2.313-332

Abstract

The inconsistent empirical relationship between Financial Technology (FinTech), Sustainable Development Goals (SDGs), and firm value in emerging markets reveals a critical research gap regarding how market skepticism toward sustainability costs is managed. This study evaluates the impact of FinTech, SDG 8, and SDG 9 on firm value, with Good Corporate Governance (GCG) as a moderator. Analyzing 185 observations from 37 conventional banks on the Indonesia Stock Exchange (2020-2024), the research employs Moderated Regression Analysis (MRA) with a Fixed Effect Model. The findings indicate that only SDG 8 has a significant positive effect on firm value, confirming the existence of an ESG premium in the Indonesian market. Conversely, FinTech and SDG 9 do not exert a direct influence, reflecting investor preference for short-term profitability over capital-intensive infrastructure expenditures. Crucially, the results prove that GCG significantly strengthens the influence of FinTech on firm value, acting as a signal validator that validates the credibility of digital investments and mitigates agency concerns. However, GCG fails to moderate the SDG relationship due to structural barriers of investor short-termism. This study integrates Signaling and Agency theories, identifying GCG as a critical signal validator that converts technological investment costs into market-perceived firm value
BOARD GENDER DIVERSITY MODERATES CAPITAL STRUCTURE, MANAGERIAL OWNERSHIP, AND FINANCIAL PERFORMANCE IN INDONESIAN CONSUMER FIRMS Nita Wahyuni; Vinola Herawati
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 7 No. 2 (2026): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.7.2.552-565

Abstract

This study aims to demonstrate how gender diversity can mitigate the impact of capital structure and managerial ownership on financial performance. The research sample consisted of 180 companies from the consumer cyclical and non-cyclical sectors listed on the Indonesia Stock Exchange in 2023. The data were analyzed using Moderated Regression Analysis (MRA), with firm age and size as control variables. The findings demonstrate that gender diversity significantly moderates the detrimental effects of capital structure and managerial ownership on financial performance. Capital structure negatively affects financial performance, while managerial ownership does not have a positive effect. These findings theoretically contribute to the application of stakeholder theory creating corporate value and highlight the strategic role of gender diversity and the significance of corporate capital structure management in enhancing financial performance
SUSTAINABILITY PRACTICES, PROFITABILITY AND FIRM VALUE: EVIDENCE FROM INDONESIA’S FOOD AND BEVERAGE INDUSTRY Ika Suci Indriana; Putri Puspita Ayu
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 7 No. 2 (2026): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.7.2.333-346

Abstract

This study examines the effect of Green Accounting, Carbon Emission Disclosure, Environmental Performance, and Profitability on Firm Value in food and beverage firms listed on the Indonesia Stock Exchange during 2022–2024. While prior studies report inconsistent findings, limited attention has been given to how sustainability-related information is interpreted by investors in emerging markets, particularly under conditions where sustainability disclosures may generate different market responses. This indicates a gap in understanding the conditional role of sustainability practices in firm valuation. This research applies a quantitative approach using secondary data sourced from annual reports, sustainability reports, and PROPER ratings, while being conceptually framed by Legitimacy Theory and Signaling Theory. The data are analyzed using multiple linear regression. The findings indicate that Green Accounting and Profitability positively influence Firm Value, while Carbon Emission Disclosure has a negative effect, and Environmental Performance does not exhibit a significant impact. These findings suggest that sustainability-related disclosures are interpreted selectively by investors based on their perceived economic relevance and credibility, indicating that such disclosures may not always function as effective positive signals. This study contributes to the literature by highlighting the conditional nature of sustainability practices in influencing firm value, particularly in emerging markets experiencing declining firm valuation trends. Practically, the findings suggest that firms need to align sustainability initiatives with financial performance, while regulators should enhance the credibility and standardization of sustainability disclosures to reduce investor skepticism.
FRAUD DETECTION IN ISLAMIC BANKING: THE INTERPLAY OF ETHICS AND GOVERNANCE Odhi Pratama; Andreas; M Rasuli
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 7 No. 2 (2026): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.7.2.608-627

Abstract

This study examines the effects of workplace spirituality, role stress awareness, and audit communication quality on fraud detection, while investigating the moderating roles of Islamic organizational culture and whistleblowing climate in Islamic banking. Prior research has largely examined behavioral and organizational factors separately, providing limited understanding of how these dimensions jointly influence fraud detection. A quantitative research design was employed using a census of 62 Internal Auditors and Quality Control personnel at Bank Riau Kepri Syariah. Data were collected through structured questionnaires and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings indicate that workplace spirituality, role stress awareness, and audit communication quality positively influence fraud detection. Islamic organizational culture moderates only the relationship between workplace spirituality and fraud detection, whereas whistleblowing climate moderates the relationships involving workplace spirituality and role stress awareness. However, neither moderator influences the relationship between audit communication quality and fraud detection. This study extends Attribution Theory by integrating behavioral and organizational determinants within a unified fraud detection framework in Islamic banking. The findings provide practical implications for strengthening anti-fraud governance through ethical values, role stress management, effective audit communication, Islamic governance, and credible whistleblowing mechanisms.

Page 33 of 34 | Total Record : 337

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