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Azkia Sopiatunnisa; Nida Nur Azizah; Sri Mulyeni

WISSEN : Jurnal Ilmu Sosial dan Humaniora 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study aims to analyze the influence of parenting styles on the development of social skills in early adolescence. The method used was a literature review. Researchers reviewed and synthesized the results of relevant previous studies, sourced from scientific journals and credible digital databases. The analysis results show a consistent relationship between the type of parenting style and the quality of social skills. Democratic parenting has been shown to make a significant positive contribution to communication skills, empathy, cooperation, emotional control, and adjustment in social environments. Adolescents raised with this parenting style tend to have better self-confidence and are able to build healthy social interactions at school and in the community. Conversely, authoritarian and permissive parenting styles tend to have less beneficial impacts. This is characterized by the emergence of social anxiety, low initiative, difficulty adhering to social norms, and limitations in establishing interpersonal relationships. These findings emphasize the crucial role of parents in shaping the social competence of early adolescents. The study concludes that implementing a balanced, consistent, and communicative parenting style is a key factor in supporting the development of social skills. Collaboration between the family and the educational environment needs to be strengthened.

Rahayu Ningtyas Lestari; Cantika Sayu Ramadhani; Jofite Maulana Rohman; Mochammad Isa Anshori

Master Manajemen 2026 Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

The development of artificial intelligence (AI) has driven fundamental changes in the way organizations manage work processes, make decisions, and coordinate teams in digital environments. However, an integrated understanding of how AI-based leadership affects digital team performance, particularly through the roles of transformational leadership and digital literacy, remains limited and dispersed across different streams of literature. This study aims to analyze the role of AI in supporting digital leadership, identify its influence on decision-making effectiveness and team performance, and examine the challenges and ethical implications of its implementation in organizations. The study employs a Systematic Literature Review (SLR) approach by reviewing relevant scholarly literature on AI, leadership, digital literacy, human–AI collaboration, and digital team performance. The findings indicate that AI-based leadership can enhance team management effectiveness when implemented through transformational leadership practices that foster vision, change readiness, learning, and team coordination, and when supported by adequate digital literacy. Conversely, barriers such as low trust in AI, digital competency gaps, resistance to change, and ethical issues remain major challenges. This study contributes by offering a conceptual synthesis that positions AI-based leadership, transformational leadership, and digital literacy within a single framework to explain the optimization of digital team performance in modern work environments.

Lingga Wulandari

Jurnal Riset Ilmu Pendidikan, Bahasa dan Budaya 2026 Asosiasi Periset Bahasa Sastra Indonesia

This study examines the lexical and grammatical meanings of news headlines from the November 2025 edition of detik.com, posted on Instagram. The shift from a news site to a social media platform often necessitates adjustments to headlines, which can lead to shifts in meaning. To collect relevant headlines, this study employed a qualitative descriptive method with a listening and note-taking technique. The analysis shows that lexical meaning in headlines is evident through the use of words with basic dictionary meanings, such as names of people, places, objects, and actions. Grammatical meaning is discovered through affixation and reduplication, which can change or add to the meaning of basic words according to the context. These two types of meaning play a crucial role in creating concise, clear headlines that are appropriate for the way news is presented on Instagram. This study concludes that the formation of meaning in headlines on detik.com is influenced by a combination of lexical and grammatical meanings tailored to the communication needs of social media platforms.

Ma’ruf, Muhamad Imam; Rengga, Andreas; Nunsio Handrian Meylano

Jurnal Projemen UNIPA 2026 Universitas Nusa Nipa Maumere

This research aimed to: (1) describe purchasing decisions, price, and servicescape at Otto Coffee Truck Maumere, and (2) analyze the influence of price and servicescape on purchasing decisions at Otto Coffee Truck Maumere. This research used a quantitative approach using a survey method. Data collection techniques included observation, and the distribution of questionnaires to descriptive analysis, instrument testing, classical assumption testing, multiple linear regression analysis, partial testing (t-test), simultaneous testing (F-test), and the coefficient of determination (R2) with the assistance of statistical software. The Result of the research indicated that price had a positive but insignificant effect on purchasing decisions at Otto Coffee Truck Maumere. Meanwhile, the servoicescape variable had a positive and significant effect on purchasing decisiond. Simultaneously, price and servicescape had a positive and significant effect on purchasing decisions at Otto Coffee Truck Maumere. Therefore, Otto Coffee Truck Maumere should maintain a competitive pricing strategy and continue to improve the quality of uts servicescape to enhance consumers’ purchasing decisions.

Loi, Olivia Putri Trivenia; Rangga, Yoseph Darius Purnama; Tokan, Maria Goreti Mao

Jurnal Projemen UNIPA 2026 Universitas Nusa Nipa Maumere

This study aims to analyze the effect of Digital visual marketing and Service Innovation, both partially and simultaneously, on the decision to rent Sikka traditional clothing at Meliana Collection. The background of this research is based on the unstable fluctuations in the number of rental transactions at the object of research, so a strategy is needed that can increase consumer appeal, especially through strengthening visual-based digital marketing and improving service quality. This study uses a quantitative approach with causal associative methods. The population in this study consists of all consumers who have rented traditional clothing at Meliana Collection. Determination of the number of samples was carried out using a probability sampling technique with the Slovin formula at a 10% error level, resulting in 88 respondents as the research sample. Data were collected through the distribution of questionnaires and further analyzed using descriptive analysis, classical assumption tests, multiple linear regression analysis, and hypothesis testing (t-test and F-test) using SPSS version 23 software. The results of the research partially (t-test) show that the Digital visual marketing variable has a positive and significant effect on rental decisions (t-count 2.955> 1.988; Sig 0.004). The Service Innovation variable also has a positive and significant effect on rental decisions and is proven to be the most dominant variable influencing consumer decisions (t-count 11.386 > 1.988; Sig 0.000). Simultaneously (F-test), the two independent variables have a significant combined effect on consumer rental decisions (F-count 77.606>2.71; Sig 0.000). The combination of the Digital visual marketing and Service Innovation variables contributes 64.6% (R Square 0.646) to rental decisions, while the remaining 35.4% is influenced by other factors or variables outside of this research model.

Go'o, Maria Elsiana; Rangga, Yoseph Darius Purnama; Yosef Tonce

Jurnal Projemen UNIPA 2026 Universitas Nusa Nipa Maumere

This study aims to determine and analyze the effect of entrepreneurial knowledge and entrepreneurial skills on business success in Micro, Small, and Medium Enterprises (MSMEs) in Aesesa District, Nagekeo Regency. The background of this research is driven by fluctuations in MSME performance, unstable turnover, suboptimal management, low customer satisfaction, and limited practical skills and knowledge. This study utilizes a quantitative approach with a causal associative method. The population consists of all 3,705 active MSMEs in Aesesa District. The sampling technique used was purposive sampling with specific criteria, and the sample size was calculated using the Slovin formula with a 10% margin of error, resulting in exactly 100 respondents. Data collection was conducted via structured questionnaires with a 1–5 Likert scale. Data analysis techniques include descriptive statistics, validity and reliability tests, classical assumption tests (multicollinearity, heteroscedasticity, and normality), multiple linear regression analysis, t-test, F-test, and coefficient of determination administered through SPSS. The multiple linear regression analysis yielded the equation Y = 12.450 + 0.412X1 + 0.385X2. The partial test (t-test) demonstrates that entrepreneurial knowledge has a positive and significant effect on business success (t count 4.120 > t table 1.984, sig 0.000). Entrepreneurial skills also exert a positive and significant impact on business success (t count 3.850 > t table 1.984, sig 0.000). Simultaneously (F-test), entrepreneurial knowledge and entrepreneurial skills have a significant combined effect on business success with F count 38.450 > F table 3.09. The coefficient of determination (Adjusted R Square) value of 0.442 indicates that the variation in business success is influenced by both independent variables by 44.2%, while the remaining 55.8% is explained by external factors outside this research model.

Olivia Maharani; Ajeng Chandra Prameswari; Risma Anita Puriani

WISSEN : Jurnal Ilmu Sosial dan Humaniora 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

In the field of education, cheating remains a critical issue of academic dishonesty. This phenomenon does not merely affect students' grades but also obstructs the development of core character values, including integrity, responsibility, and independence in the pursuit of knowledge. This article aims to analyze the factors influencing cheating behavior and evaluate various forms of intervention from the perspective of early detection of problematic behavior. This study employs a literature review method, examining 20 relevant scientific articles published between 2021 and 2026. The findings reveal that cheating behavior is influenced by internal factors such as self-efficacy, self-control, self-confidence, religiosity, and self-esteem as well as external factors, including peer conformity, parental pressure, the learning environment, and evaluation systems. Effective interventions include group counseling services, classical guidance, modifications to evaluation systems, and the utilization of Artificial Intelligence-based technology to detect potential academic fraud. Consequently, efforts to prevent cheating behavior require a multidimensional approach involving students, teachers, parents, and school policies to cultivate an academic culture of integrity.

Anuz, Amany Ges; Mahmudiono, Trias

Jurnal Riset Rumpun Ilmu Kesehatan 2026 Pusat riset dan Inovasi Nasional

This study examines changes in nutritional knowledge, dietary patterns, nutrient intake, and food acculturation among first-year migrant and non-migrant students. A 5 months prospective cohort design was employed involving 32 students from the Faculty of Public Health, Universitas Airlangga. Students were randomly divided equally into migrant and non-migrant groups. Data were collected using questionnaires, food frequency questionnaires, 3×24-hour food recall, and analyzed using descriptive and inferential statistics. The findings indicated no significant differences or changes in nutritional knowledge between groups throughout the observation period (p > 0.05). However, dietary patterns varied, with migrant students showing increased consumption of practical and fast foods. Nutrient intake, particularly energy and protein, was initially lower among migrant students but improved significantly over time, reflecting adaptation to a new environment. Food acculturation was evident among migrant students, with a significant increase in scores during the study period (p = 0.007), indicating gradual adjustment to local eating habits. These results highlight the influence of environmental adaptation on students’ dietary behavior and emphasize the need for targeted nutrition interventions to promote healthy eating habits during the early university transition.

Bambang Sujarwadi; Dhety Chusumastuti; Arum Mawarti; Virginia Maharani

Jurnal Penelitian Komunikasi dan Sosialisasi 2026 Asosiasi Peneliti dan Pengajar Ilmu Sosial Indonesia

The phenomenon of growth in Indonesia’s beauty industry has intensified competition among both global and local skincare brands, including Avoskin. This situation impacts consumer trust Instagram. Avoskin must compete to build brand trust amid the higher exposure and engagement dominance of global brands on social media. Challenges such as the presence of negative reviews and unfavorable consumer perceptions that lead to dissatisfaction represent significant threats to Avoskin’s ability to sustain brand trust. This study aims to determine the influence of electronic word of mouth and brand image of @avoskinbeauty toward brand trust. The research adopts a quantitative approach using the simple random sampling method, involving 400 active Instagram users as respondents. Data were collected through Google Forms and analyzed using IBM SPSS Statistics 30.. The T - test results show that Avoskin’s electronic word of mouth on Instagram has a positive and significant effect on brand trust, with a tcount greater than the ttable value (8.335 > 1.965) and significance < 0.001 < 0.05. Similarly, Avoskin’s brand image also has a positive and significant impact on brand trust, with a tcount greater than the ttable value (22.462 > 1.965) and significance < 0.001 < 0.05. The F - test results indicate that electronic word of mouth and brand image simultaneously have a significant effect on brand trust, with an Fcount greater than the Ftable value (870.240 > 3.02) and significance < 0.001 < 0.05. In conclusion, electronic word of mouth and brand image play essential roles in enhancing brand trust. The implication of this study is that skincare companies should continuously strengthen their digital presence, consistently manage their brand image, and actively facilitate and respond to electronic word of mouth, especially on social media platforms.

Hilda Yoma Daiman

Federalisme : Jurnal Kajian Hukum dan Ilmu Komunikasi 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Family communication plays a crucial role in shaping the character and behavior of adolescents, especially in facing social challenges such as online gambling. This study aims to determine how parental communication patterns influence adolescents' involvement in online gambling activities in Lalang Village, Rana Mese District, East Manggarai Regency. Furthermore, this study also identifies various efforts made by parents to address this problem. The method used was a descriptive qualitative approach, with data collection through interviews, observation, and documentation. The results indicate four family communication patterns implemented by parents: pluralistic, consensual, protective, and laissez-faire. The pluralistic pattern is characterized by open communication and equal discussion, which encourages children to avoid online gambling. The consensual pattern combines warm communication with an emphasis on shared values. Conversely, the protective pattern tends to be dominant, where parents supervise without providing space for dialogue, resulting in children becoming withdrawn. The laissez-faire pattern, with minimal communication, makes children feel free to engage in gambling. This study uses the symbolic interaction theory, namely mind, self, and society. In addition to communication patterns, this study also found that parents undertake various efforts, such as limiting digital device use, providing advice, and increasing supervision of their children's social environment. These efforts demonstrate that their effectiveness is highly dependent on the quality of communication within the family.

Handayani, Nur Fitri; Venna Puspita Sari; Wingkolatin Wingkolatin

Jurnal Insan Pendidikan dan Sosial Humaniora 2026 International Forum of Researchers and Lecturers

The moral crisis faced by the Indonesian nation is a serious challenge that can threaten the integrity and sustainability of the country's future. Phenomena such as corruption, intolerance, and weakening social integrity are clear evidence of the declining implementation of the noble values ​​contained in Pancasila. Pancasila Education has a strategic position in building national character and instilling moral values, especially in the younger generation. This article aims to examine the moral crisis in Indonesia and analyze the role of Pancasila Education in providing solutions to these problems. This study uses a literature research method to assess the relevance of Pancasila values ​​and the effectiveness of the implementation of Pancasila Education. The study results show that Pancasila values ​​such as religiosity, humanity, unity, democracy, and social justice have great potential in forming moral individuals. However, there are various challenges, including low student interest, lack of innovation in teaching, and the influence of globalization that can hinder the optimization of Pancasila Education. To overcome these obstacles, strategic steps are needed such as strengthening the curriculum, improving the quality of educators, and collaboration between families, schools, and the community. With maximum implementation, Pancasila Education can be the main key to rebuilding the nation's morality.

Akintola David Abiodun; Kalilu, Razaq Olatunde Rom

Abstrak : Jurnal Kajian Ilmu seni, Media dan Desain 2026 Asosiasi Seni Desain dan Komunikasi Visual Indonesia

The emergence of Large-Format Printing (LFP) technology has transformed global visual communication by enabling the production of large-scale, high-quality printed materials, significantly influencing Nigeria’s graphic design industry. This study aims to examine the impact of LFP on graphic design practice (GDP) in 21st-century Nigeria and propose strategies for sustainable development while addressing emerging challenges. A mixed-method approach was employed, with a primary qualitative focus through interviews and participant observation, supported by quantitative data collected using a Likert-scale questionnaire to assess designers’ perceptions of LFP’s influence. The findings reveal a dual impact. On the positive side, LFP has enhanced design scale, print quality, creative flexibility, and production efficiency, effectively overcoming the limitations of earlier methods such as letterpress printing, manual clamp offset printing, and hand-painted signboards. However, several challenges persist, including the oversaturation of practitioners, increased design piracy, and issues of color inconsistency, which undermine quality outcomes. These challenges highlight gaps in professional standards and regulation within the industry. The study concludes that while LFP has driven innovation and growth in Nigeria’s graphic design sector, its optimal benefits are constrained by the proliferation of unaccredited freelance designers. Therefore, the study recommends the implementation of targeted training programs and stricter professional accreditation systems through relevant regulatory bodies to ensure sustainable development and maximize the transformative potential of LFP technology.

Aditya Angger Wibowo

International Journal of Management 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to investigate the influence of academic qualifications, managerial capabilities, and Perceived Organizational Support (POS) on emotional exhaustion and its implications for employee productivity at Sunan Kudus Islamic Hospital. Using a quantitative approach, data were collected via a questionnaire from 138 respondents. Instrument evaluation procedures were conducted through validity and reliability tests, while hypothesis testing was analyzed using Structural Equation Modeling (SEM). The findings reveal that academic qualifications and POS have a significant negative effect on emotional exhaustion, indicating that increased intellectual competence and strong organizational support are effective in reducing staff emotional exhaustion. Conversely, managerial capabilities were found to have no significant influence on emotional exhaustion. In the context of performance, the analysis results show that academic qualifications, managerial capabilities, and POS have a partial, positive, and significant effect on work productivity. Practically, this study suggests that hospital management prioritize human capital development and the strengthening of a supportive organizational climate to mitigate emotional exhaustion while accelerating operational efficiency in a sustainable manner.

Raden Doli Tejabaskara; Sigit Budi Santoso; Imam Hidayat

JURNAL RISET AKUNTANSI 2026 Institut Teknologi dan Bisnis (ITB) Semarang

This study aims to analyze the influence of Regional Original Revenue (PAD), General Allocation Fund (DAU), and Special Allocation Fund (DAK) on Capital Expenditure, with Budget Surplus (SiLPA) as a moderating variable in district and city governments across Banten Province for the 2020–2024 period. The background of this research is driven by the high regional dependence on central government transfer funds and the suboptimal allocation of capital expenditure as a key indicator of regional development. This study employs a quantitative approach using secondary data from Local Government Budget Realization Reports (LRA), analyzed through Multiple Linear Regression and Moderated Regression Analysis (MRA) using statistical software. The results demonstrate that PAD has a significant positive effect on capital expenditure, whereas DAU and DAK do not show any significant influence. Furthermore, the interaction test reveals that SiLPA is unable to moderate the relationship between PAD, DAU, or DAK and capital expenditure. These findings indicate that regional fiscal independence, through the optimization of PAD, serves as the primary determinant for capital investment. The implications of this study suggest that local governments should further optimize local revenue potential to reduce dependency on transfer funds and improve budget management efficiency to support sustainable regional development.

Kirana, Pasya Nindio; Habibi , Ahmad; Heni Verawati

Jurnal Projemen UNIPA 2026 Universitas Nusa Nipa Maumere

This study aims to analyze the effect of Augmented Reality-based Virtual Try-On and consumer testimonials on purchase intention toward Maybelline foundation from an Islamic business perspective among Generation Z in Bandar Lampung. This research employs a quantitative approach using primary data collected through questionnaires distributed to 100 respondents. The data were analyzed using Partial Least Square Structural Equation Modeling (PLS-SEM). The results show that Virtual Try-On has a positive and significant effect on purchase intention. Consumer testimonials also have a positive and significant effect on purchase intention. Simultaneously, both variables significantly influence purchase intention. From an Islamic business perspective, the use of technology and consumer testimonials can serve as an effective marketing strategy while maintaining ethical principles such as transparency, honesty, and fairness. 

Della Anggrahini Galuh Lestari; Ahmad Yani; Eni Srihastuti

JURNAL RISET AKUNTANSI 2026 Institut Teknologi dan Bisnis (ITB) Semarang

Corporate Income Tax payable is an important component of state revenue which is influenced by the company's financial performance and capital structure. The debt-equity ratio has direct implications for taxable profits through the recognition of interest expense as a fiscal deduction. An analysis of financial ratios that reflect the capital structure is necessary to assess its effect on the amount of tax payable. This study examines the Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), Long Term Debt to Asset Ratio (LDAR), and Long Term Debt to Equity Ratio (LDER) using secondary data from financial statements of consumer goods industry companies on the IDX for the 2020–2024 period. The quantitative approach was applied through multiple linear regression with the help of SPSS and purposive sampling techniques. The results of the partial test show that DAR and LDER have no effect on the Income Tax of the Payable Entity. On the other hand, DER and LDAR have been proven to have a significant effect on the Income Tax of the debtable Entity. Simultaneous testing showed that all variables together had a significant effect on taxes payable. These findings provide practical implications for management in optimizing capital structure policies to improve tax efficiency measurably. Theoretically, the results of this study strengthen the agency theory through the role of debt as a managerial discipline mechanism and support the signal theory that the capital structure is an indicator of information for external parties regarding the company's financial condition.

Saeful Amin; Aliya Fayyaza Khairun Nisa; Shilvia Siti Nurohmah; Salla Sabillah

Jurnal Riset Rumpun Ilmu Kesehatan 2026 Pusat riset dan Inovasi Nasional

Cervical cancer is one of the most common cancers worldwide and is largely caused by Human Papillomavirus (HPV) infection, particularly types 16 and 18. The development of this cancer is influenced by the E6 and E7 oncoproteins, which disrupt the function of p53 and Rb proteins, as well as the involvement of cellular signaling pathways such as PI3K/AKT/mTOR and EGFR. Limitations of conventional therapies, such as resistance and side effects, drive the need for more targeted and selective therapeutic agents. This study aims to analyze the main molecular targets of cervical cancer and the medicinal chemistry approaches used in its therapeutic development. The method involved a review of 12 open access articles using molecular docking, molecular dynamics, QSAR, and network pharmacology approaches. The findings identified two main target groups: viral targets comprising the HPV E6 and E7 oncoproteins, and cellular targets including the PI3K/AKT/mTOR pathway, EGFR, PARP1, CDK1, and VEGFR. Various medicinal chemistry strategies, from structure-based and ligand-based drug design to multi-target network pharmacology approaches, proved effective in identifying potential inhibitor candidates. Bioactive compounds such as quercetin, gossypol, bixin, and rutin demonstrated stable interactions with these targets. However, further experimental validation is needed to support the development of clinically effective and safe therapies.

Widya Rahayu; Helviana Hasibuan; Yuni Franciska Br Tarigan

International Journal of Economics and Management Sciences 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The digital transformation in Indonesia’s banking sector has significantly increased the use of digital banking services; however, it has not been fully accompanied by optimal customer trust. This study aims to examine the effect of perceived risk, data privacy protection, and digital service quality on customer trust, both partially and simultaneously. A quantitative approach was employed using survey data collected from 150 digital banking users in Indonesia. Data were analyzed using Structural Equation Modeling based on Partial Least Square (SEM-PLS). The results indicate that perceived risk has a negative and significant effect on trust, while data privacy protection and digital service quality have positive and significant effects on trust. Simultaneously, all variables significantly influence trust, with an R² value of 0.672, indicating strong explanatory power. Compared to prior studies, this research contributes novelty by integrating these three variables into a comprehensive model. The findings reveal that digital service quality is the most dominant factor influencing customer trust. This study concludes that enhancing customer trust requires an integrated approach through effective risk management, strengthened data protection, and continuous improvement in digital service quality.

Muhammad Iqbal; Dimas Perdana Oskar; Andre Ilyas

Journal of Management and Social Sciences (JIMAS) 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

This study aims to investigate the impact of short-form video content on brand engagement and purchase intention among Generation Z in South Sumatra. In today’s fast-paced digital era, short-form video content promoted through social media platforms such as TikTok, Instagram Reels, and YouTube Shorts has become a highly effective marketing tool. This study employs a quantitative approach using a survey method, involving 245 respondents aged 18 to 24 years who are active consumers of short-form video content. Data were collected through a questionnaire measured using a 5-point Likert scale, covering variables such as short-form video content, brand engagement, and purchase intention. The results indicate that entertaining, informative, and authentic short-form videos significantly influence brand engagement, which in turn impacts consumer purchase intention. Furthermore, brand engagement was found to mediate the relationship between short-form video content and purchase intention. Dimensions of short-form video content, such as entertainment value, informative content, and authenticity, play an important role in attracting attention and enhancing consumer engagement. These findings provide practical insights for marketers to design more effective marketing strategies, especially in reaching Generation Z consumers who tend to be more selective in consuming content.

Bintang Yoga Ramadhani; Ambar Kusumaningsih

DHARMA EKONOMI 2026 sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

This study aims to investigate the influence of audit committee characteristics—including the proportion of independent audit committee members, audit committee size, and the frequency of audit committee meetings—on the risk of financial statement fraud in companies in the real estate and infrastructure sectors listed on the Indonesia Stock Exchange from 2020 to 2024. This study is grounded in agency theory and signaling theory. The sample was selected using purposive sampling, involving 62 companies or 310 observations. Data analysis was conducted using multiple linear regression via SPSS version 27. The findings of the study indicate that, collectively, the three audit committee characteristic variables, along with the control variables, have a significant impact on financial statement fraud risk. However, when examined individually, the proportion of independent audit committee members, the size of the audit committee, and the frequency of audit committee meetings do not show an influence. Meanwhile, the profitability control variable (ROA) showed an influence on financial statement fraud risk. This study concludes that the extent to which an audit committee can prevent fraud depends not only on quantitative factors such as the number of members or meeting frequency, but is also more influenced by the quality of the audit committee members’ capabilities and commitment in carrying out their oversight duties.