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Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)

DIJEFA
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Published by Dinasti Publisher

ISSN : 27213021 EISSN : 2721303X DOI : 10.31933

Core Subject : Economy,

Economics, Econometrics & Finance

The author is invited to submit a paper for Dinasti International Journal of Economics, Finance & Accounting (DIJEFA). Topics related to this journal include but are not limited to: Accounting and financial reporting Audit Accounting management Taxation Corporate finance Personal finance Financial risk management Corporate risk management Business management Entrepreneurship Cost management Economic Education Public administration Development economics Corporate governance Accounting Project management

Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)

Articles 1,249 Documents

103 104 105 106 107

Professional Skepticism as an Intervening Variable in the Relationship Between Auditor Competence, Time Budget Pressure and Forensic Expertise with the Auditor's Ability to Detect Fraud Anggreni, Gusti Ayu Dewi; Sujana, Edy; Diatmika, I Putu Gede
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5245

Study This aim for analyze influence auditor competence, time budget pressure and expertise forensics to auditor's ability in detect cheating, with skepticism professional as intervening variables. Background study This based on the number of case fraud in report finances that are not detected by auditors, as happened at PT Asuransi Adisarana Wanaartha Life, NMC Health, as well various case abuse financial situation in the Village Credit Institution (LPD) environment in Bali, shows existence weakness in function auditor supervision. This cause question critical about factors that influence auditor effectiveness in identify fraudulent actions. Study This use approach quantitative with type study associative causal. Sample in study This is all auditors at 20 Public Accounting Firms in the Bali region, totaling 136 respondents, were determined through technique sample saturated. Data collected use questionnaire and analyzed with technique SEM-PLS statistics. Variables free in study This consists of from auditor competence, pressure budget time (time budget pressure) and expertise forensics; variables mediation is skepticism professional and variables dependent is auditor's ability in detect cheating. Research result show that auditor competency and expertise forensics own influence positive and significant to auditor's ability in detect cheating. On the contrary, pressure budget time own influence negative to ability In addition, skepticism professional proven capable mediate influence competence, pressure time and expertise forensics to ability detect fraud. This means that the higher the professional auditors’ skepticism, increasingly big his abilities in disclose cheating, even though confronted with limitations audit time and complexity. Findings This give contribution theoretical in development of auditor behavior models based on theory attribution and theory dissonance cognitive. In terms of practical, results study This can become input important for Public Accounting Firms in increase audit quality with notice aspect competence, management pressure time and training skill forensics to grow attitude skeptical high professionalism in auditor self. With Thus, it is hoped the role of the auditor as guard reliability report finance can walk more optimal.

The Effect of Public Share Ownership, Capital Intensity, and Firm Age on Tax Aggressiveness with Firm Size as a Moderating Variable Dharmayasa, I Putu Agus; Diatmika, I Putu Gede; Dharmawan, Nyoman Ari Surya
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5249

This study aims to analyze the effect of public share ownership, capital intensity, and firm age on tax aggressiveness, with firm size as a moderating variable. A quantitative research design was employed, using a population of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. The sample was selected using purposive sampling, resulting in 36 companies that met the criteria, with three years of observation yielding a total of 108 financial statement data points. Data were collected through documentation studies and analyzed using Moderated Regression Analysis (MRA) with panel data. The findings of this study indicate that public share ownership and firm size have a significant negative effect on tax aggressiveness, while capital intensity has a significant positive effect. Furthermore, firm size strengthens the negative influence of public share ownership and firm age on tax aggressiveness, while it weakens the positive influence of capital intensity on tax aggressiveness.

The Influence of Product Quality, Promotion, and Price on Consumer Purchasing Decisions of Mie Gacoan Food Yodan Pratama, Iqbal; Abriandi, Abriandi
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5251

This study aims to analyze the Influence of Product Quality, Promotion, and Price on Consumer Purchase Decisions of Gacoan Noodles. Using quantitative methods with questionnaires as research instruments. The research sample consisted of 103 Mie Gacoan consumers living in North Jakarta. The data collection technique used is the Likert Scale. Questionnaires are used as a data collection technique. The structural equation model analysis method was used in this study. The research design is causal and aims to test the direct influence and moderation effect between variables. The software used is SmartPLS 4 (Partial Least Square). The results in this study are that product quality and promotion have a positive and significant influence on consumer purchase decisions. Promotions have the most influence on consumer purchasing decisions, followed by product quality. Price has no significant influence on consumer purchasing decisions. The results of the coefficient of determination of the promotion variable have the highest score, so this study provides a reference for readers and food sellers to optimize the promotion of their products through various channels, such as social media, advertising, and relevant events. Effective promotion increases consumer awareness and interest in the company's products. In addition to promotion, product quality needs to be improved so that this research provides benefits to Mie Gacoan company owners and other entrepreneurs to improve the quality of their products to meet consumer needs and expectations.

The Development of Technology in Supporting the Implementation of Forensic Accounting and Investigative Auditing in Fraud Detection (A Study of the United States, the United Kingdom, China, Indonesia, and Nigeria) Devisa, Fitrah; Purwanto, Agus
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5252

In the current era of globalization and digitalization, maintaining financial integrity and preventing fraud has become increasingly challenging. Fraudulent activities are no longer confined to individual actors but have evolved into systematic and cross-border organizational networks. As a response, forensic accounting and investigative auditing have emerged as vital tools in the detection and prevention of fraud. With rapid technological advancements, traditional audit approaches are undergoing a significant transformation, incorporating innovations such as Artificial Intelligence (AI), Big Data Analytics, and Blockchain. This study aims to examine the development of technology in supporting the application of forensic accounting and investigative auditing for fraud detection and prevention in five countries: the United States, the United Kingdom, China, Indonesia, and Nigeria. A qualitative-descriptive literature study method was employed, analyzing 40 reputable international journal articles published between 2020 and 2025. The findings reveal that technologies like AI, Big Data, and Blockchain have significantly enhanced the effectiveness of fraud detection, particularly in developed countries. However, developing nations such as Indonesia and Nigeria face critical challenges, including limited infrastructure, regulatory gaps, and low technological literacy. The study concludes that the integration of technology-based forensic accounting and investigative auditing can strengthen financial oversight systems. This research contributes to the development of an adaptive anti-fraud technology framework tailored to each country's institutional context and represents the first cross-country study to integrate the Fraud Pentagon Theory with technological advancements in auditing on a global scale.

The Influence of Digital Self Service and Social Media Promotion on Loyalty with Customer Satisfaction as an Intervening Variable Study on PT PLN (Persero) Customers Iryantini, Yeni; Tjahjaningsih, Endang
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5254

This paper aims to analyze the relationship between Digital Self-Service and social media promotion on customer loyalty with customer satisfaction as an intervening variable for PLN Mobile application customers in the UID Banten region. Quantitative with a survey method of 100 PLN Mobile customers in the UID Banten region. Data collection was carried out through a 7-point Likert scale questionnaire, then analyzed using SPSS to test validity, reliability, multiple linear regression, and Sobel mediation test to measure the relationship between variables. The results show that Digital Self-Service and Social Media Promotion have a positive effect on Customer Satisfaction, which then acts as a mediator in forming Customer Loyalty towards PLN Mobile services. The results show that Digital Self-Service and promotion through social media have a positive and significant effect on customer satisfaction. However, both do not have a significant direct effect on customer loyalty. On the contrary, customer satisfaction is proven to significantly influence loyalty, making it a key factor in forming user loyalty towards the PLN Mobile application. In addition, customer satisfaction also plays a significant role as a mediator in the relationship between digital services and promotions with customer loyalty.

The Effect of Profitability, Leverage and Institutional Ownership on Corporate Social Responsibility Disclosure Dewi, Ni Luh Putu Rastika; Erawati, Ni Made Adi
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5260

This study aims to examine the effect of profitability, leverage and institutional ownership on Corporate Social Responsibility Disclosure in health sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. This study uses secondary data in the form of annual reports and sustainability reports from 20 health sector companies during the 2021-2023 period, with a total of 60 observations selected using purposive sampling technique. Data analysis was carried out using multiple linear regression methods using the SPSS program. The results showed that profitability and leverage have no effect on CSR disclosure. Institutional ownership has a positive effect on CSR disclosure of health sector companies in Indonesia.

The Effect of Greenwashing on Switching Intention: The Mediating Roles of Green Consumer Confusion and Perceived Consumer Skepticism, and the Moderating Role of Green Perceived Risk (A Case Study on PlantBottle Coca-Cola Consumers among Indonesian Citizens) Prabaningrum, Meliyana Rizki; Suliyanto, Suliyanto; Pradipta, Refius
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5261

This study investigates the influence of greenwashing on switching intention by examining the roles of green perceived risk, green consumer confusion, and perceived consumer skepticism. A quantitative approach was employed, using surveys distributed to Indonesian consumers who had purchased PlantBottle Coca-Cola products in eight different countries. A total of 120 valid responses were collected and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS software. The results indicate that greenwashing does not have a direct effect on switching intention. Furthermore, green consumer confusion does not mediate this relationship. However, perceived consumer skepticism significantly mediates the relationship between greenwashing and switching intention. Additionally, green perceived risk does not moderate the effect of greenwashing on switching intention. These findings underscore the importance for companies to communicate environmental claims transparently and credibly. Misleading sustainability messages may foster consumer skepticism, which can ultimately undermine brand loyalty and increase switching behavior. In the context of eco-friendly branding, this study contributes to a deeper understanding of the psychological mechanisms that drive negative consumer reactions to greenwashing.

The Relationship Between Machiavellian, Personality Traits, and Organizational Ethical Culture and Auditor Dysfunctional Behavior (A Survey of Auditors at the Audit Board of the Republic of Indonesia (BPK RI)) Wardhani, Dhahlia Dian Wijaya; Koeswayo, Poppy Sofia; Mubarok, Ahmad Zakie
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5266

This research was conducted based on the phenomenon of dysfunctional auditor behavior, which is a major concern that has the potential to undermine the reputation of the Audit Board of the Republic of Indonesia (BPK) and one of the challenges for the BPK in preparing auditors who are able to apply the organization's core values in carrying out audit duties. The purpose of this study is to determine the influence of machiavellian, personality traits, and organizational ethical culture on dysfunctional auditor behavior. The purpose of this study is to determine the influence of machiavellian, personality traits, and organizational ethical culture on dysfunctional auditor behavior. This research method is a quantitative method with a survey approach on auditors at the BPK RI. This study uses primary data obtained through online questionnaires by 268 respondents who are sampled in the study. The data analysis method of this study is descriptive statistics and path analysis using the IBM SPSS Statistics 26 program. The results show that Machiavellian have a significant positive effect on dysfunctional auditor behavior, while personality traits have a significant negative effect on dysfunctional auditor behavior. Meanwhile, organizational ethical culture has a negative but insignificant effect on dysfunctional auditor behavior.

Reconstructing Indonesia's Tourism Law: A Strategic Framework for Sustainable and Inclusive Tourism Governance Mafrudoh, Lut; Rahmanita, Myrza; Jaya, Lalu Aswadi; Wahjono, Budi; Wahjono, Faisal
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5270

This article critically examines the urgency to revise Indonesia’s Law No. 10 of 2009 on Tourism to address current challenges in the tourism sector. The law, though once progressive, is now outdated amid rapid digital transformation, the need for sustainability, and increased community participation. Through a normative legal and comparative approach, this study identifies critical gaps, such as the lack of digital governance, weak legal protection for tourism workers and MSMEs, and the absence of crisis mitigation mechanisms. The findings recommend integrating principles of sustainable development, digital transparency, and inclusive governance into the revised legal framework. Furthermore, the revision should recognize community-based tourism (CBT), strengthen the role of local governments and BUMDs, and provide legal certainty in post-disaster tourism recovery. A well-formulated legal foundation is essential to ensure that tourism becomes not only a driver of economic growth but also a tool for environmental conservation and social equity. This study contributes to the discourse on tourism legislation reform and supports a more adaptive and inclusive legal framework for Indonesia’s tourism sector.

The Effect of Supply Chain Integration on the Effectiveness of Batik Product Development Design at the Tuban Center Kalista, Anggia
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5271

This study aims to determine whether there is a significant influence between supply chain integration and the effectiveness of batik product design development in the Batik Center of Tuban. This research is grounded in the importance of interconnectedness among supply chain actors to enhance the quality and competitiveness of sustainable local product designs. A quantitative approach was employed using an ex post facto design, meaning data were collected after the events had occurred without any experimental manipulation. The sample consisted of the entire population, totaling 60 batik industry participants. Data analysis was conducted with the assistance of SPSS version 22. The statistical results indicate that supply chain integration significantly affects the effectiveness of design development. The stronger the integration—such as in information sharing, production process synchronization, and collaboration between suppliers and producers—the more optimal the product design outcomes. These findings highlight the vital role of strategic collaboration across the entire supply chain in enhancing the competitiveness of batik products.

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Home Page

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Contact Name Ebit Bimas Saputra

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Phone +6282287504359

Journal Mail Official dinasti.info@gmail.com

Editorial Address Case Amira Prive Jl. H. Risin No. 64D Pondok Jagung Timur, Serpong Utara, Tangerang Selatan, Indonesia

Location Kota tangerang selatan, Banten INDONESIA

Abstract

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Abstract

Contact Name
Ebit Bimas Saputra

Contact Email
dinasti.info@gmail.com

Phone
+6282287504359

Journal Mail Official
dinasti.info@gmail.com

Editorial Address
Case Amira Prive Jl. H. Risin No. 64D Pondok Jagung Timur, Serpong Utara, Tangerang Selatan, Indonesia

Location
Kota tangerang selatan,

Banten

INDONESIA