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Nur Hayati
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Journal of Auditing, Finance, and Forensic Accounting
Published by Universitas Trunojoyo Madura
ISSN : 23392886     EISSN : 24610607     DOI : http://doi.org/10.21107/jaffa
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Auditing, Finance, and Forensic Accounting abbreviated as JAFFA (E-ISSN : 2461-0607 dan P-ISSN : 2339-2886) is an open access journal (e-journal) in which intended to enhance quality of knowledge through dissemination of knowledge to academics, practitioners, and all parties who have concern to accounting, especially related to auditing, finance and forensic accounting. The JAFFA is published twice a year, both in Bahasa Indonesia and English, i.e. April and October editions.
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Articles 6 Documents
 1 
Search results for , issue "Vol 14, No 1 (2026): April" : 6 Documents clear
What Drives Audit Quality in Food and Beverage Companies? Ramadani, Maulia Putri; Setyorini, Dhyah
JAFFA Vol 14, No 1 (2026): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v14i1.31823

Abstract

This study aims to examine the effects of audit tenure, audit fees, and audit committees on audit quality in food and beverage companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. This quantitative study uses secondary data in the form of audited financial statements of food and beverage companies from 2019 to 2023, with a sample of 33 companies selected through purposive sampling and analyzed using logistic regression. This study contributes to providing empirical evidence regarding the factors that influence audit quality, particularly audit tenure, audit fees, and audit committees, in the relevant sector. The results indicate that audit tenure, audit fees, and audit committees each have no significant effect on audit quality in food and beverage companies listed on the IDX from 2019 to 2023. These findings contribute theoretically by enriching the literature on the determinants of audit quality, highlighting the inconsistencies in previous research results, and practically provide implications for management and regulators in evaluating the effectiveness of audit policies and oversight mechanisms.
Limitations of External Audit in Detecting Fraud: eFishery Case Pakpahan, Larta Rovenia
JAFFA Vol 14, No 1 (2026): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v14i1.31653

Abstract

This article analyzes auditors’ failure to identify financial statement manipulation by highlighting audit scope, professional skepticism, and the concepts of reasonable assurance and the expectation gap in the eFishery case. This qualitative research uses a case study, analyzing data sourced from investigative news, public reports, and academic literature. The findings indicate that auditors received only summary Excel files without access to the core accounting system or independent evidence, limiting procedures to aggregate figures and failing to uncover systematic earnings manipulation. This failure is understood as a structural consequence of the audit mandate, not professional negligence. This study closes the research gap on fraud by greedy CEOs and governance of Indonesian startups, and recommends strengthening access to audit evidence, data-driven audit technology, and governance oversight.
Debt Policy and Independent Commissioners’ Effects on Indonesian State-Owned Enterprises Performance: Moderation Role of Firm Size Firmansyah, Firmansyah
JAFFA Vol 14, No 1 (2026): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v14i1.31815

Abstract

This study examines how debt policies and independent commissioners impact the performance of state-owned enterprises listed on the IDX over the 2019-2021 period, with company size serving as a moderating variable. Regression results from a quantitative approach and purposive sampling of 246 samples indicated that debt policies and independent commissioners had a partially positive effect on performance, and company size enhanced this relationship. Implicitly, the use of measurable debt serves as a financial discipline tool to spur asset productivity, while the role of independent commissioners ensures stronger supervisory objectivity to improve operational efficiency. Therefore, SOE management is advised to optimize the capital structure and strengthen the board’s supervisory function professionally, while the government needs to consider the scale of the company’s assets in formulating governance policies to ensure the sustainability of large-scale SOEs’ performance in the capital market.
Comparing Beneish and Dechow Model in Predicting Financial Shenanigans: Evidence from Energy Sector in Emerging Market Septian, Defel; Sayuti, Alfian; Khairunnisa, Khairunnisa; Lestari, Ayu Ambang; Febrianti, Vina
JAFFA Vol 14, No 1 (2026): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v14i1.33632

Abstract

Based on a 2024 ACFE survey, financial statement fraud is the type of fraud that causes the highest average loss compared to other types. Several approaches exist for predicting financial statement fraud, including the Beneish M-Score (hereafter M-Score) and Dechow F-Score (hereafter F-Score). The purpose of this study is to evaluate which model best predicts financial statement fraud in Indonesia’s energy industry. The research sample was determined using a purposive sampling method. The sample consists of 140 financial statements from energy sector companies listed on the Indonesia Stock Exchange from 2020 to 2024 that were indicated to be free from violations related to their financial reporting. The results reveal that the F-Score model is more effective in detecting financial statement fraud in energy companies, with a 100% accuracy rate and a 0% error rate, while the M-Score model obtained a 73% accuracy rate and a 27% error rate. This research is expected to provide implications for stakeholders in selecting the right model to predict financial statement fraud, especially in energy sector.
Uncovering Financial Statement Fraud in Indonesian Banks: A Post-COVID Fraud Hexagon Perspective Kusumaningsih, Damayanti; Sulistyowati, Sri
JAFFA Vol 14, No 1 (2026): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v14i1.33528

Abstract

Financial statement fraud remains a critical issue in the banking sector, particularly in the post-COVID-19 period marked by economic uncertainty and performance pressure. This study aims to examine the factors influencing financial statement fraud in banking companies listed on the Indonesia Stock Exchange during 2023–2024 based on the fraud hexagon approach. This research employs a quantitative method using multiple linear regression analysis on 86 samples selected through purposive sampling. The findings indicate that financial stability and external pressure have a negative effect on financial statement fraud, while director change and ineffective monitoring have a positive effect. Meanwhile, auditor change, CEO’s picture frequency, political connections, and government projects do not significantly affect financial statement fraud. This study recommends strengthening corporate governance mechanisms and encouraging investors to exercise greater caution in assessing fraud risk within the banking sector.
The Power of Tax Relief: How Fiscal Incentives Shape the Creative Industries in Indonesia Hidayah, Nurul; Pangestika, Ratna Rosita; Purnamasari, Niken
JAFFA Vol 14, No 1 (2026): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v14i1.33602

Abstract

This study examines the impact of fiscal incentives, particularly tax relief, on the performance of firms in Indonesia’s creative industries. While tax incentives are widely used to stimulate investment and innovation, their effectiveness in high-uncertainty, intangible-capital sectors such as creative industries is underexplored. In addition, this study also examines the moderating role of policy design, digital maturity, and export orientation. Using institutional theory as a framework, the study applies a fixed-effects panel regression model to 600 firm-year observations from 100 creative firms across 12 Indonesian provinces between 2019 and 2024. The findings reveal that tax relief significantly enhances firm performance, particularly in employment growth, capital investment, and RD. However, the benefits are stronger for firms operating under well-designed policy frameworks, with higher digital maturity or export orientation. This indicates that institutional and firm-specific factors critically shape the effectiveness of fiscal incentives. This study contributes original insights by linking policy design with firm outcomes, offering strategic recommendations for aligning fiscal tools with the digital and innovation-driven nature of the creative economy.

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