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INDONESIA
International Journal Multidisciplinary Science
Published by Asosiasi Dosen Muda Indonesia
ISSN : 29638119     EISSN : 29637821     DOI : 10.56127
Core Subject : Humanities, Education, Social,
Humanities Education Social Sciences
The editor accepts research articles related to Computer Science, Management, Accountancy, Appropriate Technology, Scientific Social, Education, Humanities and etc
Arjuna Subject : Ilmu Sosial - Pendidikan
Articles 143 Documents
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Evaluation of Wastewater Pipeline Network Discharge in the Area of Patimura Street to Prapanca Raya Street, South Jakarta Ali Bahroni; Alizar Alizar
International Journal Multidisciplinary Science Vol. 5 No. 1 (2026): February: International Journal Multidisciplinary Science
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijml.v5i1.2683

Abstract

This study evaluates and plans a wastewater pipeline network to support sustainable urban wastewater management in the Pattimura Street–Prapanca Raya area. The analysis uses a gravity-flow hydraulic approach that considers domestic wastewater discharge, infiltration, peak factors, and pipe filling conditions. The results indicate that the maximum design discharge of 0.7296 m³/s can be accommodated by the planned pipeline network. The calculated pipe diameter was adjusted to a standard size of 250 mm to ensure sufficient capacity and safe operation. Flow velocities meet technical requirements, preventing sedimentation and pipe damage. An 80% pipe filling ratio provides reserve capacity for future flow increases, while the design discharge remains within the capacity of the existing wastewater treatment plant. Therefore, the proposed wastewater pipeline network is optimally designed and suitable as a connection point for future network development
The Effect of External Auditor Quality, Arrogance, and Female CFO on Financial Statement Fraud with Audit Committee Financial Expertise as a Moderating Variable (Study of Non-Financial Sector Companies Listed on the Indonesia Stock Exchange for the Period Martiza, Berlika Sharla; Yusrianti, Hasni; Wahyudi, Tertiarto
International Journal Multidisciplinary Science Vol. 5 No. 2 (2026): June: International Journal Multidiciplinary Science
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijml.v5i2.2678

Abstract

This study aims to examine and analyze the effect of external auditor quality, arrogance, and female CFO on financial statement fraud, with audit committee financial expertise as a moderating variable. This study used a quantitative approach with secondary data from non-financial sector companies listed on the Indonesia Stock Exchange for the period 2022–2024. The study sample consisted of 408 companies with a total of 1,224 observations. Data analysis was performed using panel data regression with Eviews version 12 software. The results show that external auditor quality has a positive and significant effect on financial statement fraud. Arrogance has no significant effect on financial statement fraud. Female CFO has a negative and significant effect on financial statement fraud. Audit committee financial expertise is not proven to moderate the relationship between external auditor quality and arrogance on financial statement fraud. However, audit committee financial expertise has been shown to moderate the relationship between female CFOs and financial statement fraud.
ESG Part, Financial Distress, Financial Fraud and Audit Committee as a Moderating Variable Imelda, Imelda; Mukhtaruddin, Mukhtaruddin; Shelly, Kartasari F
International Journal Multidisciplinary Science Vol. 5 No. 2 (2026): June: International Journal Multidiciplinary Science
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijml.v5i2.2689

Abstract

This research is motivated by the increasing demands for transparency and accountability. Companies are not only required to present reliable financial reports but also to demonstrate their commitment to sustainability practices through ESG performance. On the other hand, financial distress can increase pressure on management to maintain company performance, potentially encouraging financial statement manipulation. The audit committee acts as an oversight mechanism that can improve the integrity of the financial reporting process. This study aims to analyze the effect of ESG performance and financial distress on financial statement fraud and to examine the moderating role of the audit committee in this relationship by considering differences in industry characteristics as a control variable. This study uses a quantitative approach with secondary data from 94 companies in the ASEAN region for the period 2017–2024 with a total of 752 observations. Data analysis was performed using panel data regression with the help of Eviews 14 software. The results show that ESG performance and financial distress have a significant effect on financial statement fraud. The results of the moderation test indicate that the audit committee is able to moderate the relationship between ESG and financial distress on financial statement fraud. Differences in industry sector characteristics can affect the level of ESG, the risk of financial distress, and the effectiveness of audit committee oversight in preventing financial statement fraud. These findings suggest that increasing corporate transparency depends not only on ESG but also on considering industry sector characteristics and adapting oversight strategies to minimize the potential for financial reporting fraud in the ASEAN region.

Page 15 of 15 | Total Record : 143

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