Jurnal Akuntansi

An Overview of Company Valuation: Looking at the Environmental, Social and Governance (ESG) Disclosure Dimension Studies

Nita Rahman — 2025-02-28

A fundamental to increasing firm value and attracting investors is preserving long-term corporate sustainability through the implementation of sound corporate governance standards that take ESG concerns into consideration. This study examines the potential impact of governance, social, and environmental disclosures on firm value. Businesses in the infrastructure sector that were listed on the IDX between 2021 and 2023 were used as the population and samples. Purposive sampling was used, and SmartPLS Version 4 software was used for testing. Both the inner and outer models are used in the data analysis method. The findings indicate that only governance disclosure, not environmental or social disclosure, has an impact on firm value. This study builds o$n earlier research that emphasizes the significance of ESG data in influencing investment choices and optimizing firm value. It also gives businesses advice on how to incoordinate ESG considerations into their operatios.

The Influence of Accessibility in Financial Reports, Leadership of the Village Head, Community Participation, Competence of Village Officials on the Accountability of Direct Cash Assistance (BLT)

Dapit Harjono — 2025-02-28

This study aims to analyze the influence of Financial Report Accessibility, Village Head Leadership, Community Participation, and Village Apparatus Competence on the accountability of Village Fund Cash Assistance (BLT) management in Bika Hulu Village, Bika District, Kapuas Hulu Regency, West Kalimantan. This study used primary data collected through a questionnaire survey. The research sample was determined using the Slovin formula from a population of 1,001 villagers, resulting in 91 respondents. Data analysis was carried out using the Partial Least Square (PLS) 4.0 method. The results showed that Financial Report Accessibility and Village Head Leadership had a positive and significant effect on the accountability of BLT Village Fund management. Meanwhile, Community Participation and Village Apparatus Competence did not have a significant influence on the accountability of BLT Dana Desa management.

The Influence of Financial Performance and Environmental, Social, Governance (ESG) Score on Stock Return

Gabriella Angeline Darwanto — 2025-03-10

This research aims to thoroughly examine the influence of financial performance and Environmental, Social, Governance (ESG) score on stock return. The study analyze how these financial and non-financial factors influence stock price movements and investor decision-making. This research sample consists of 47 companies from financial industry especially the banking subsector that are listed on the Indonesia Stock Exchange (IDX) during the period between 2020 and 2023. To analyze the relationships between the variables under study, multiple linear regression is employed as the primary analysis technique for the data, allowing for the systematic evaluation of the influence of financial performance and other relevant factors on stock returns, as well as the testing of the proposed research hypotheses. The result reveal that the solvability ratio, as indicated by CAR, the activity ratio measured by TATO, and ESG score have a significant positive impact on stock return. Meanwhile, liquidity ratio, represented by LDR and profitability ratio, measured by ROE, has no impact on stock return.

Do Big Data and Auditor Experience Matter? Assessing Fraud Detection with Forensic Audits as a Key Mediator

Sugeng Riadi — 2025-04-10

With advancements in data technology and the growing complexity of financial fraud, questions arise about the impact of Big Data and auditor experience on effective fraud detection. This study delves into the role of Big Data and auditor expertise in enhancing fraud detection and the effectiveness of forensic auditing, focusing on forensic auditing's potential as a mediating factor. Surveying 157 government auditors from Indonesia's Audit Board, the Financial and Development Supervisory Agency, the Financial Services Authority, and the Inspectorate General of the Riau Islands Regency. Data was collected through questionnaires and analyzed via PLS-SEM using Smart-PLS 3. The findings indicate that Big Data and auditor experience significantly bolster fraud detection and forensic auditing. However, contrary to expectations, forensic auditing does not directly influence fraud detection nor serves as a mediator in the relationship between Big Data and auditor experience in fraud detection. These insights underscore the independent yet complementary roles of Big Data and auditor expertise in fraud detection practices.

The Effect Of Implementing E-Procurement And Internal Control On Prevention Fraud Procurement Of Goods And Services In Bengkulu Government Agency With Moderation Of Organizational Ethical Culture

NovitaSari — 2025-04-10

This study aims to examine the effect of the application of e-procurement and internal control on the prevention of fraud in the procurement of goods and services in Bengkulu government agencies moderated by organizational ethical culture. The population of this study is the Goods and Services Procurement Work Unit of Bengkulu City and Province, using the total sampling or census method, where the entire population is taken as a sample. This research uses a quantitative approach by collecting primary data using a questionnaire distributed to 33 respondents. The data analysis technique uses census / total sampling. This research was tested using the Moderate Regression Analysis (MRA) test with the SPSS 25 for windows program.

The results showed that (1) e-procurement has a positive effect on fraud prevention in the procurement of goods and services, (2) internal control has a positive effect on fraud prevention in the procurement of goods and services, (3) organizational ethical culture can moderate the relationship between e-procurement and government procurement of goods and services, (4) organizational ethical culture is unable to moderate the relationship between internal control and fraud prevention in the procurement of goods and services. This research can be used as input for employees at the good and services procurement work units in the city and province of Bengkulu to get how the influence implementing E-procurement, internal control and organizational ethical culture so that it will improve employees performance and organizational goals can be achieved properly.

The Interpretation of Organizational Culture and Internal Control in Preventing Fraud: A Case Study in the Bengkulu Provincial Government

Pesi Suryani — 2025-04-10

This study explores the factors contributing to fraud in the public sector through the lens of the Pentagon Theory and examines how organizational culture and internal control play a role in preventing fraud in government institutions. A qualitative approach with a case study method was employed, focusing on government agencies within the Bengkulu Provincial Government. Data were collected through in-depth interviews with employees and document analysis related to internal control systems. The findings reveal that weak organizational culture and ineffective implementation of internal controls are the primary factors that create opportunities for fraud. Additionally, pressure and rationalization within the bureaucratic environment further drive individuals to commit fraudulent acts. Moreover, the low expectation of punishment for fraud perpetrators exacerbates the situation and weakens existing prevention mechanisms. These findings reinforce the Pentagon Theory by highlighting the significant role of organizational culture in fraud prevention. Therefore, government institutions must strengthen integrity-based organizational culture and enhance the effectiveness of internal controls to mitigate fraud risks. This study emphasizes the interpretation of organizational culture within the context of the Pentagon Theory and underscores the critical role of internal control in fraud prevention in the public sector, particularly in local government environments.