Jurnal Riset Akuntansi dan Keuangan
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Analysis of The Use of AI in Detecting Managerial Fraud: Systematic Literature Review
Full text linkThis article discusses the role of artificial intelligence (AI) in managerial fraud detection, a critical issue for many organizations. In recent years, technology has driven the use of AI to identify and prevent fraud, such as misleading financial statements and asset misappropriation. AI offers a more sophisticated approach than traditional techniques, using big data analytics and machine learning algorithms to detect suspicious patterns with high accuracy. By leveraging historical and real-time data, AI systems can spot anomalies that humans might miss. The application of this technology increases the efficiency of fraud detection and helps organizations take more proactive preventive measures, potentially reducing the cost of investigations and litigation. However, challenges such as ethical issues, data privacy, and algorithm transparency need to be addressed. Overall, the potential for AI to improve integrity and accountability in management is significant, making it a critical tool in maintaining organizational health. With the ever-increasing complexity of the business environment, the use of AI in managerial fraud detection is expected to continue to grow
Voluntary Carbon Disclosure on Financial Performance and Investment Efficiency: A Study in Indonesia
Full text linkThis study aims to seek empirical evidence on the effect of voluntary carbon disclosure on financial performance and investment efficiency of companies in Indonesia before the HPP Law. This study uses panel data analysis with a sample of 644 companies listed on the Indonesia Stock Exchange. The 2019-2020 sample was used because in 2021 there is already a law governing carbon tax. The results showed that the company's voluntary carbon disclosure has no influence on financial performance, both in the short and long term but has a positive influence on the company's investment efficiency. This research highlights the importance of voluntary carbon disclosure in building trust and support from stakeholders, which can provide benefits to the company in the form of investment efficiency and better financial performance. This research presents a more complex measure of voluntary carbon disclosure linked to financial performance and investment efficiency
The Influence of Regional Financial Accounting System and Internal Control System on the Quality of Regional Government Financial Reports with Human Resource Competence as a Moderating Variable
Full text linkPenelitian ini bertujuan untuk menguji pengaruh SPI dan SAKD terhadap LKPD, dengan Kompetensi SDM sebagai variabel moderasi. Sampel penelitian sebanyak 81 pegawai SKPD di Kabupaten Sinjai yang dipilih dengan metode purposive sampling. Analisis dilakukan dengan menggunakan MRA yang merupakan fitur dari perangkat lunak SPSS versi terbaru. Hasil penelitian menunjukkan bahwa kualitas LKPD tidak dipengaruhi oleh SAKD, tetapi dipengaruhi secara positif oleh SPI, sedangkan Kompetensi SDM mampu memoderasi pengaruh kedua sistem tersebut
Navigating Financial Integrity: Gender Diversity in Boards as a Moderator in Indonesia’s Digital Economy
Full text linkThe rapid growth of Indonesia's digital economy has highlighted the need for transparent and accountable financial practices. This study examines the factors influencing earnings management practices in technology sector companies in Indonesia, focusing on top management compensation and audit quality, with gender diversity as a moderating variable. Using a quantitative descriptive approach, data from 16 tech companies over the period 2018-2023 were analyzed through panel regression. The findings indicate that top management compensation significantly affects earnings management practices, while audit quality shows a significant but positive impact, and gender diversity does not show a significant moderating effect. The results suggest that adequate compensation structures are essential for reducing earnings management practices, highlighting the need for improved audit standards and further exploration of gender diversity's role in corporate governanc
The Influence of CEO Narcissism on CSR: The Role of Family Business as a Moderating Variable
Full text linkThe manufacturing industry in Indonesia plays a crucial role in economic growth, but it is also a major contributor to carbon emissions. Therefore, the need for corporate social responsibility (CSR) becomes increasingly important in addressing these environmental issues. Various factors influence a company's adoption of CSR, one of which is the CEO's characteristics. This study aims to explore the impact of CEO narcissism on CSR, with a focus on how family firms can moderate this relationship. The research involves a sample of 73 manufacturing companies listed on the Indonesia Stock Exchange, covering the period from 2018 to 2022. The data was analyzed using the Ordinary Least Square (OLS) method with the help of Stata 17 software. The results indicate that CEO narcissism has a positive impact on CSR. Furthermore, the influence of family firms can also moderate the relationship between CEO narcissism and CSR.
The Influence of Accounting Information Systems and HR Competence on the Performance of MSMEs Mediated by E-Commerce
No full textThis research aims to determine the influence of accounting information systems and human resource competence on the performance of MSMEs mediated by e-commerce in Cirebon City. The research method used is descriptive with a quantitative approach. The sampling technique used was 110 business units and Eviews 12 for data processing. The research results found that e-commerce and financial literacy did not partially influence the performance of MSMEs, while accounting information systems and accounting knowledge partially influenced the performance of MSMEs. However, simultaneously e-commerce, accounting information systems, accounting knowledge and financial literacy influence the performance of MSMEs. This research makes a contribution by examining the influence of E-Commerce, accounting information systems, accounting knowledge, and financial literacy on the performance of MSMEs in Cirebon City. This research offers an in-depth understanding of the role of e-commerce, accounting information systems, accounting knowledge, and financial literacy on the performance of MSMEs in Cirebon City
Stock Market Volatility in ASEAN Plus Three Countries during Geopolitical Crisis
Full text linkThe purpose of this study is to examine the effect of stock market volatility in ASEAN Plus Three Economic Relation toward gold prices and the value of the US Dollar Index during geopolitical crisis. The technique used in this study is Generalized Autoregressive Conditional Heteroskedasticity (GARCH) or GARCH. This study found that the volatility of PSEi, STI, and KOSPI effect the gold price positively. The same finding also applies on the US Dollar Index, where the volatility of the VN30 and KOSPI proved to have a positive effect. Therefore, that increased stock market volatility encourages investors to seek alternative investments such as Gold and the US Dollar Index
The Influences of Financial Distres and Internal Control on Earnings Management with Good Corporate Governance as a Moderating Variable
Full text linkThis study investigates the effects of financial distress and internal control on earnings management, considering good corporate governance as a moderating factor. The research targets primary consumer goods firms listed on the Indonesia Stock Exchange (IDX) during the period from 2020 to 2023. The objective is to evaluate the influence of financial distress and internal control on accrual-based earnings management using a quantitative approach and path analysis. The findings indicate that financial distress has a significant positive impact on accrual earnings management but does not affect real earnings management. In contrast, internal control negatively influences accrual earnings management, without significantly impacting real earnings management. Furthermore, good corporate governance moderates the effects of financial distress and internal control on accrual earnings management but does not extend this moderating effect to real earnings management. These results enhance the understanding of the moderating role of good corporate governance in managing earnings practices.Keyword:Financial Distress, Internal Control, Good Corporate Governance, Earnings Managemen
AUDIT QUALITY IN SOEs BASED ON THE INTERNAL CONTROL OF COMPANY ASPECT
Full text linkPublic accounting, a profession held in high regard by the public, instills confidence in business owners by ensuring a thorough audit process and delivering expert opinions on their financial accounts. Emphasizing the significance of audits, it is crucial to note that the primary goal of auditors is to ascertain if financial statements are presented accurately and in compliance with the relevant financial accounting system, hence providing assurance to users of these accounts. Currently, the performance indicators of numerous state-owned firms remain inefficient. This study intends to examine the influence of internal control comprehension on audit quality in state-owned enterprises in Indonesia. The selected research approach is quantitative, employing a causal associative study design. This study will encompass all Indonesian State-Owned Enterprises in 2023, comprising 30 businesses with a financial reporting period of 2022. The data analysis technique employed will be Logistic Regression. The findings of this study indicate that the quality of audits is affected by the extent of comprehension of internal control through monitoring. The level of internal control involving the control environment, risk assessment, control activities, and information and communication has little impact on Audit Quality at BUMN in Indonesia
The Impact of Tax Law 7/2021 on the Indonesian Stock Market: Pre and Post Analysis
Full text linkThis study aims to obtain empirical evidence of the stock market's reaction regarding the enactment of Tax Harmonization Law Number 7 of 2021 by the Ministry of Finance of the Republic of Indonesia towards companies listed on the Indonesia Stock Exchange (IDX) in the tax year 2022. The research method employed is the Wilcoxon Signed-Rank test to compare the market's reaction 10 days before and 10 days after the enactment date of the Tax Harmonization Regulation Law (THRL), which was implemented at the beginning of 2022, namely January 1, 2022. The research sample consists of 696 companies listed on the Indonesia Stock Exchange (IDX). The results indicate a negative difference in market reaction before and after the enforcement of the THRL, as seen from the Cumulative Abnormal Return (CAR) and Average Trading Volume Activity (ATVA) variables. This is possibly due to market participants' uncertainty in acting after the enactment of the new THRL