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Equity
Published by Universitas Pembangunan Nasional Veteran Jakarta
ISSN : 02168545     EISSN : 26849739     DOI : https://doi.org/10.34209/equ
Core Subject : Economy,
Economics, Econometrics & Finance
Equity offers a platform for the extensive sharing of knowledge and research in diverse domains of Accounting and Finance. It includes research articles and conceptual papers in the following fields: Accounting and Finance Reporting Cost Accounting and Management Audit and Forensic Accounting Tax Accounting Information System Corporate Governance Public Sector Accounting Sharia Accounting Corporate Finance CSR and Sustainable Accounting
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 149 Documents
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BIBLIOMETRIC: PERKEMBANGAN FRAUD THEORY SEBAGAI PENDETEKSI FRAUDULENT FINANCIAL REPORTING Tetiana Fitrianingsih; Y Anni Aryani; Bandi
EQUITY Vol 26 No 1 (2023): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v26i1.7247

Abstract

Fraud merupakan permasalahan yang tersebar luas di seluruh negara, termasuk di negara-negara berkembang maupun maju. Tujuan penelitian ini adalah untuk mengevaluasi perkembangan fraud theory yang dapat digunakan dalam mendeteksi fraudulent financial reporting di Indonesia. Selain itu, penelitian ini juga bertujuan untuk mengetahui fraud theory yang paling sering digunakan di Indonesia. Peneliti menerapkan pendekatan kualitatif dengan metode meta analisis, penelitian ini mengkaji jurnal yang terindeks di Scopus dalam rentang waktu 2013-2023. Sebanyak 245 artikel telah dianalisis dalam penelitian ini. Hasil penelitian menunjukkan bahwa fraud theory terus mengalami perkembangan dari tahun ke tahun, dari mulai fraud triangle theory sampai ke fraud hexagon theory dan fraud theory yang paling sering digunakan adalah fraud triangle theory. Kata Kunci: Fraud; financial reporting; literature review
Penggunaan Artificial Intelligence dalam Proses Audit: Sudut Pandang Etika Islam Habibi, Fandi Nur Ahmad; Safitri, Syal Sabillah Ayu; Basuki, Basuki
EQUITY Vol 28 No 1 (2025): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v28i1.7256

Abstract

Penerapan kecerdasan buatan (Artificial Intelligence/AI) dalam audit telah menghadirkan perubahan paradigmatik dalam proses audit. Kajian ini, kami mengeksplorasi penggunaan teknologi AI dalam audit dengan fokus pada perspektif Islam. AI, dengan kapasitas analisis data yang besar dan cepat, telah memungkinkan auditor untuk mengelola dan menganalisis volume data yang kompleks, memperbaiki efisiensi audit, dan meningkatkan kualitas hasil audit. Namun, tantangan etis muncul terkait bias algoritma dan ketidaktransparanan dalam pengambilan keputusan AI. Mengintegrasikan prinsip-prinsip etika Islam, seperti keadilan dan integritas, dalam praktik audit AI, kami menyoroti pentingnya mempertimbangkan nilai-nilai etika Islam untuk memperkuat integritas dan kepercayaan dalam audit berbasis AI. Kesimpulannya, kami menekankan pentingnya pendekatan yang holistik, yang menggabungkan prinsip-prinsip etika Islam dalam penggunaan teknologi AI dalam audit untuk mencapai tujuan audit yang adil dan transparan. Kata Kunci: Kecerdasan Buatan; Audit; Teknologi AI; Etika Islam.
The Moderating Effect of Financial Distress in The Relationship Between Debt Covenant And Political Cost Towards Accounting Conservatism Implementation: An Empirical Analysis From SOEs in Indonesia Ramadhan, Allan; Ermaya, Husnah Nur Laela
EQUITY Vol 26 No 2 (2023): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v26i2.7409

Abstract

This study aims to examine the impact of debt covenants and political costs on the implementation of accounting conservatism, with financial distress as a moderation variable. Debt covenants in this study are proxied by the debt-to-assets ratio and political costs are proxied by capital intensity. In this study, financial distress as a moderating variable was measured using the Altman Z-Score Modified and accounting conservatism using an accrual measure. This study used a purposive sampling technique and resulted in a total sample of 51 companies. In this study, research data were obtained from all state-owned enterprises (SOEs) listed on the Indonesian Stock Exchange for the period 2020–2022. The analysis technique used in this research is multiple linear regression analysis with STATA v13. The findings of this study indicate that debt covenants have a significant negative effect on the implementation of accounting conservatism, while political costs do not affect accounting conservatism. Furthermore, this study proves that financial distress can moderate the effect of debt covenants on accounting conservatism. In contrast, financial distress has not shown its ability to moderate the impact of political costs on accounting conservatism.   Keywords: Accounting Conservatism, Debt Covenant, Political Cost, Financial Distress
STRATEGI BISNIS PERUSAHAAN TRANSPORTASI DAN LOGISTIK DI ASEAN: LESSON LEARNT RESESI PANDEMIC COVID-19 Indri Fauziah; Dianwicaksih Arieftiara
EQUITY Vol 26 No 1 (2023): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v26i1.7412

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh strategi bisnis, khususnya strategi biaya rendah dan strategi diferensiasi terhadap kinerja perusahaan transportasi dan logistik di ASEAN yang terdaftar pada enam bursa efek masing-masing negara (Indonesia, Malaysia, Singapura, Thailand, Filipina, dan Vietnam) periode 2018-2022. Penelitian ini menggunakan pendekatan kuantitatif dengan sumber data sekunder berupa laporan keuangan. Sampel yang digunakan dalam penelitian sebanyak 148 perusahaan dengan total observasi sebanyak 740 data dengan menggunakan teknik purposive sampling. Teknik analisis data menggunakan regresi data panel, uji hipotesis dan uji analisis regresi berganda dengan bantuan program STATA 13. Hasil penelitian menunjukkan bahwa (1) strategi biaya rendah memiliki pengaruh yang positif terhadap kinerja perusahaan. (2) Namun, pada strategi diferensiasi tidak memiliki pengaruh terhadap kinerja perusahaan. Kata Kunci : Kinerja Perusahaan; Strategi Biaya Rendah; Strategi Diferensiasi
The Influence of Green Innovation, Sustainability Reports, and Going Concern Opinion on Company Value Anggraini, Sylvia Putri; Arieftiara, Dianwicaksih
EQUITY Vol 26 No 2 (2023): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of green innovation, sustainability reports, and going concern opinion on firm value with firm size as the control variable. This study uses a quantitative method with secondary data types with a sample of manufacturing and mining companies listed on the Indonesia Stock Exchange (IDX) during the period of 2017-2020. Based on the purposive sampling technique with unbalanced panel data, 101 samples were obtained in this study. The data analysis technique used is Multiple Linear Regression analysis using STATA version 14 with a significance level of 5%. Meanwhile, going concern opinion has a significant negative effect on company value. It is hoped that this research can contribute to capturing the level of green innovation and its impact on company value, by also considering the quality of sustainability reports and going concern opinions. Keywords: Firm Value, Going Concern Opinion, Sustainability Report, Green Innovation.
IDENTIFIKASI FRAUD DALAM PEMERIKSAAN INTERNAL MELALUI DATA ANALYTICS Prasetyo, Dodi Eko; Wulandari, Gita Ayu Andhiani; Meini, Zumratul; Fauziah
EQUITY Vol 26 No 1 (2023): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v26i1.7418

Abstract

Fraud telah menjadi masalah yang merajalela di era digital dan big data, menghadirkan ancaman signifikan bagi organisasi di berbagai industri. Seiring dengan kemajuan teknologi, taktik penipu juga berkembang, sehingga penting bagi organisasi untuk tetap waspada dan menerapkan langkah-langkah identifikasi penipuan yang efektif. Penelitian ini bertujuan untuk menyelidiki bagaimana penggunaan data analytics memengaruhi cara auditor memahami tanda-tanda kecurangan. Sampel penelitian terdiri dari auditor internal, yang memiliki tanggung jawab memberikan rekomendasi terkait keberlanjutan, keandalan, relevansi, dan ketiadaan kesalahan material dalam laporan audit. Data penelitian ini berfokus pada auditor internal yang bekerja di perusahaan pembiayaan di Pulau Jawa. Pengambilan sampel dilakukan menggunakan metode nonprobability sampling, dengan jenis teknik sampel purposive sampling, Dan pengelolaan data mengunakan STATA versi 14. Berdasarkan hasil penelitian menunjukan bahwa penerapan data analytics memiliki dampak positif dalam mengidentifikasi fraud. Selain itu, penggunaan data analytics memberikan manfaat tambahan bagi auditor, seperti mempermudah pengumpulan bukti, menentukan populasi secara luas, memprediksi risiko, dan memfasilitasi analisis data yang cepat. Kata Kunci: Fraud; Data Analytics; Internal Audit; Big Data
The Impact of the Level of Bank Competition on Credit Risk in ASEAN-5 Countries Natalena, Desi Putri; Viverita, Viverita
EQUITY Vol 27 No 1 (2024): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to determine the effect of bank competition on credit risk in ASEAN-5 countries. The sample used for this research are banks in ASEAN-5 with a total of 21 banks with a research period from 2011 - 2022. In this research, a panel data regression method was used using the Two Step Generalized Method of Moments (GMM). This research found that banks with higher competition level can reduce their credit. The results support the competition-stability theory. Banks can implement strategies to increase their competitiveness, such as product and service innovation, to reduce credit risk. In addition, banking regulators can use the results of this research to encourage healthy competition in the banking sector to strengthen financial system stability.
Pengaruh Etika dan Pengalaman Auditor dalam Penentuan Tingkat Materialitas Audit Prasetyo, Dodi Eko; Nabila, Miftha; Meini, Zumratul
EQUITY Vol 26 No 2 (2023): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk mengevaluasi pengaruh etika dan pengalaman auditor terhadap penentuan tingkat materialitas audit. Data dikumpulkan melalui kuesioner yang disebarkan kepada Kantor Akuntan Publik di Jakarta Timur dengan menggunakan metode sampling acak sederhana. Analisis data dilakukan menggunakan perangkat lunak SPSS versi 26, meliputi uji normalitas, multikolinieritas, heteroskedastisitas, dan regresi linier berganda. Hasil penelitian menunjukkan bahwa etika auditor berdampak negatif terhadap penentuan tingkat materialitas audit, sedangkan pengalaman auditor memberikan dampak positif. Kedua faktor ini terbukti secara signifikan memengaruhi keputusan auditor dalam menetapkan tingkat materialitas audit. Temuan ini memberikan wawasan baru mengenai faktor-faktor yang memengaruhi keputusan auditor, khususnya dalam penentuan tingkat materialitas audit, yang pada akhirnya dapat meningkatkan kualitas audit dan kepercayaan terhadap laporan keuangan.  Kata Kunci: Etika Auditor, Pengalaman Auditor, Materialitas.
Role of Financial Performance Determines the Sustainability of Operating Profit Growth Prasetiyo, Yudhi
EQUITY Vol 27 No 1 (2024): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

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Abstract

During the COVID-19 pandemic that has hit the entire world, businesses are facing challenges in starting their business development due to financial factors. The movement of company profits shows business development, which is an indicator of business progress. The entity calculates and considers business conditions based on existing performance. The aim of this research is to observe and analyze how financial performance and business operational results influence the movement of company profits in various industrial companies on the Indonesia Stock Exchange from 2016 to 2021. This research uses a quantitative exploratory basis. The number of various industrial companies listed on the Indonesian Stock Exchange reached 126 companies. The purposive sampling process uses secondary data from the Indonesian Stock Exchange database. In this research, multiple regression is used to analyze. The research results show that the increase in profits is not significantly influenced by financial performance, which is measured by activity ratios, liquidity, profitability and solvency using the measurement proxies used in this research. Keywords: Ratio Activity; Ratio Liquidity; Ratio Profitability; Ratio Solvency; Profit Growth
Effectiveness and Contribution of Local Taxes to Cirebon Regional Revenue Al-Hazmi, Raldin Alif
EQUITY Vol 27 No 1 (2024): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v27i1.7661

Abstract

One of the cities that has a lot of potential for local revenue (PAD) is Cirebon City. Various events, such as concerts, dramas, entertainment, and national and international exhibitions, are organized in Cirebon City. The entertainment tax target for Cirebon City has increased as a result of the enactment of Law No. 1 Year 2022 on Financial Relations between the Central Government and Local Government. Descriptive quantitative approach methodology was used in this study.  PAD of Cirebon City in 2017-2022, projection of entertainment tax revenue, and realization of entertainment tax are the statistical data used in this study. According to the study findings, the entertainment tax of Cirebon City has an effectiveness rate of 72.87% from 2017 to 2022 despite having less stringent requirements and a very low contribution rate of 1.42%. In order to help the Cirebon City Government to maximize the potential of its area to generate tax revenue in accordance with the predetermined objectives, this study intends to provide knowledge related to the analysis of the effectiveness and contribution of entertainment tax.   Keywords: Contribution, Effectiveness, Entertainment Tax, Local Tax, Local Revenue.

Page 13 of 15 | Total Record : 149

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