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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.
Arjuna Subject : -
Articles 124 Documents
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The Influence of the Background and Characteristics of the Chief Executive Officer on Company Performance Kikiana, Marsia; Rahmadhani, Sari
JAFFA Vol 12, No 2 (2024): October
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v12i2.27445

Abstract

This study aims to analyze the influence of CEO background and characteristics on company performance. Purposive sampling is the method of sampling that is employed, using information gathered from 83 financial firms that were listed between 2020 and 2022 on the Indonesia Stock Exchange. According to data analysis using multiple regression, the background characteristics of the CEO including gender, tenure, education, and experience significantly improve the performance of the business. As for CEO characteristics, duality, citizenship, stock ownership, and turnover also significantly improve business performance. These results demonstrate that according to agency theory, CEO characteristics, and background are crucial in reducing agency conflicts and enhancing company performance. CEOs with sufficient educational background, experience, and tenure are typically more successful in reaching judgments that are in line with the objectives of shareholders. Characteristics such as duality, citizenship, and stock ownership by the CEO provide greater motivation to enhance company value, while strategic turnover can bring the necessary innovation and change.
Trend Analysis and Research Opportunities in Artificial Intelligence Ethics for Fraud Detection Mudhories, Moh Abqori; Tarjo, Tarjo; Haryadi, Bambang; Zihan, Gao
JAFFA Vol 12, No 2 (2024): October
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v12i2.28740

Abstract

This study provides a bibliometric analysis of ethical considerations in AI applications for fraud detection based on data from ScienceDirect spanning 2020 to 2024. The analysis identifies “artificial intelligence” as a core focus in the literature, alongside a marked increase in attention to ethical concerns, including data privacy, transparency, and accountability. Additionally, the study reveals progress in applying advanced technologies like blockchain, ChatGPT, and fintech within fraud detection frameworks, which increasingly demand ethical scrutiny. Key findings emphasize the necessity for comprehensive ethical frameworks to ensure transparency, accountability, and public trust in AI-driven fraud detection systems. Practical implications suggest that organizations should prioritize ethical dimensions within AI strategies, enhancing both trust and the effectiveness of detection mechanisms. By using bibliometric analysis, this study finds new trends and gaps in the ethical aspects of using AI to find fraud, which adds new information that hasn’t been fully explored in other studies.
Relationship between Environmental, Social and Governance (ESG) Performance and Corporate Debt Levels in ASEAN Yuadma, Hendra Rifki; Mita, Aria Farah
JAFFA Vol 12, No 2 (2024): October
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v12i2.27551

Abstract

This research aims to analyze the relationship between Environmental, Social and Governance (ESG) Performance, which is proxied through ESG scores, and corporate debt levels in ASEAN. Previous research has focused more on the influence of ESG performance on financial performance and not many have examined the influence of EGS performance on company debt levels. This research also uses Covid-19 as a moderating variable in the relationship between ESG and company debt levels. The ESG scores used in this study were obtained from Eikon Refinitiv. This research sample consists of 944 company years originating from 325 companies listed on the capital markets of 7 ASEAN countries during 2017-2021. The results of this research show that ESG performance is positively and significantly related to company debt levels. This shows that companies with better ESG performance are able to obtain more debt. Another result of this finding is that the Covid-19 pandemic has no effect on the relationship between ESG performance and company debt levels. This research is expected to be able to fill the gap in existing research regarding the influence of ESG performance on company debt levels by taking into account the Covid-19 factor. The limitation of this research is that there are very few companies in ASEAN that have ESG scores. This will create the possibility of differences in results if similar research is carried out with data from countries outside the ASEAN region.
Financial Statement Fraud Perspective of Fraud Diamond Theory: Empirical Study on Consumer Cyclicals Sector Companies in Indonesia Pranoto, Sarastanto Aulia Heru; Putra, Mukhlas Adi
JAFFA Vol 13, No 1 (2025): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v13i1.29412

Abstract

The purpose of this study is to examine the potential for financial statement fraud using fraud diamond theory factors such as stimulus (financial targets and external pressure), opportunity (ineffective monitoring), rationalization (auditor switching), and capacity (change in director and CEO duality). The sample of this research is consumer cyclical sector companies listed on the Indonesia Stock Exchange in 2020 - 2023, with a total sample of 492. The results of this study indicate that the variables of financial targets, external pressure, ineffective monitoring, and CEO duality have a significant effect on financial statement fraud. Still, the variables of auditor switching and change in director have no significant effect on financial statement fraud. A company needs to have a system to prevent fraudulent financial reporting with steps the company must set accurate and realistic financial targets, manage both internal and external pressures, create a review, detection, and monitoring policy system on human resources (HR), and avoid CEO dualism.

Page 13 of 13 | Total Record : 124

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