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Menampilkan 1–10 dari 12 artikel
The Influence of Audit Committee Structure on Financial Statements: Study on Energy Sector Companies Listed on the Indonesia Stock Exchange
Eka Putri Theresa
; Imang Dapit Pamungkas
Proceeding of the International Conference on Management, Entrepreneurship, and Business
Vol 2
, No 2
(2025)
The objective of this study is to directly analyze and illustrate the compositioneof the auditecommittee, which consists of financial knowledge, independence and the quantity of members on the committee, concerning the financial statement quality of energy sector industries listed on the IDX in 2023-2024.High-quality financial statements are a crucial component reflecting the outcome of the accounting process and are vital for stakeholders in decision-making. Despite regulatory requirements for...
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Pentagon Fraud’s Determinants on Fraudulent Financial Statement: Whistleblowing as Moderating Variable in Soes
Rania Suksmaningtyas
; Imang Dapit Pamungkas
Proceeding of the International Conference on Management, Entrepreneurship, and Business
Vol 2
, No 2
(2025)
This study examines the impact of Pentagon Fraud factors on FSF, with WBS as a moderation variable, focusing on Indonesian State-Owned Enterprises (SOEs) from 2021 to 2024. The Pentagon’s Fraud Theory encompasses five key elements: pressure, opportunity, rationalization, competence, and arrogance, each of which is represented by financial stability, ineffective monitoring, the quality of auditors, the experience of directors, and CEO pictures. This study aims to determine how these factors affec...
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Detecting Fraudulent Financial Statement Using the Fraud Hexagon Model and ESG Disclosure as a Moderator
Maulana Ischaq
; Imang Dapit Pamungkas
Proceeding of the International Conference on Management, Entrepreneurship, and Business
Vol 2
, No 2
(2025)
The purpose of this study is to investigate the connection between the probability of financial statement fraud and the components of the Fraud Hexagon: pressure, opportunity, rationalization, capability, arrogance, and collusion. Additionally, we examine how Environmental, Social, and Governance (ESG) Disclosure functions as a moderator. Banks listed on the Indonesia Stock Exchange (IDX) between 2021 and 2024 are the subject of this study. We make use of secondary data gathered from business su...
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Fraud in Banking Financial Reports in Indonesia from an Agency Perspective
Karmi Karmi
; Imang Dapit Pamungkas
Proceeding of the International Conference on Management, Entrepreneurship, and Business
Vol 2
, No 2
(2025)
This study examines the factors that cause fraud in financial reporting. The study analyzed 195 data points from 39 financial institutions listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2023 using a purposive sampling technique. The research applied multiple linear regression analysis to analyze the impact of governance independence and performance variables on the likelihood of fraudulent financial reporting. The independent variables include financial targets assessed b...
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Detection Fraudulent Financial Reporting Using the Fraud Hexagon Model with Corporate Governance Mechanisms as Moderator
Afida Defi Maulida
; Imang Dapit Pamungkas
Proceeding of the International Conference on Management, Entrepreneurship, and Business
Vol 2
, No 2
(2025)
This study discusses the influence of six fraud hexagon models: pressure, opportunity, rationalization, capability, arrogance, and collusion on fraudulent financial reporting (FFR) practices in the Indonesia banking sector. In addition, this study analyzes the role of corporate governance mechanisms measured by the audit committee, managerial ownership, and institutional ownership as moderating variables. The sample consists of 43 banking companies listed on the Indonesia Stock Exchange (IDX) du...
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The Effect of Leverage and Capital Intensity on Tax Avoidance with Independent Commissioners as a Moderating Variable
Sukma Hani Destiana
; Anna Sumaryati
; Imang Dapit Pamungkas
; Purwantoro Purwantoro
Proceeding of the International Conference on Economics, Accounting, and Taxation
Vol 2
, No 2
(2025)
This study aims to examine the effect of Leverage and capital intensity on tax avoidance with independent commissioners as a moderating variable in property and real estate companies listed on the Indonesia Stock Exchange (IDX). Tax avoidance practices in this sector are considered relatively high due to the complexity of fixed asset management and financing structures. The study applies a quantitative approach with an associative method and purposive sampling, resulting in 21 companies as the f...
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The Impact of Ownership Structure on Sustainable Performance Disclosure and Firm Value: An Empirical Study of State-Owned Enterprises in Indonesia
Azalia Nadya Ayu Maharani
; Imang Dapit Pamungkas
; Anna Sumaryati
Proceeding of the International Conference on Economics, Accounting, and Taxation
Vol 2
, No 1
(2025)
Environmental sustainability has become an essential approach for companies to enhance their competitive advantage and reputation. This study examines the effect of ownership structure on sustainability performance and firm value. This study uses data from state-owned enterprises listed on the Indonesia Stock Exchange. Ownership structure is proxied by institutional ownership, management ownership, and public ownership; sustainability performance is proxied by the total economic score, environme...
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Intellectual Capital and Green Accounting on the Performance of Industrial Sector Companies in 2022-2024
Ida Azimawati
; Imang Dapit Pamungkas
Proceeding of the International Conference on Economics, Accounting, and Taxation
Vol 2
, No 1
(2025)
This research aims to empirically analyze the influence of intellectual capital and green accounting on the Company's performance. The importance of intangible resource management and compliance with environmental responsibility in creating a competitive advantage and the sustainability of the company's operations, especially during post-pandemic industrial dynamics. The phenomenon of declining Return on Assets (ROA) in several industrial sector companies also encourages the need to evaluate the...
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Uncovering Fraudulent Financial Reporting: Fraud Hexagon and the Moderating Role of Information Technology Adoption
Prasada Agra Swastyayana
; Imang Dapit Pamungkas
Proceeding of the International Conference on Management, Entrepreneurship, and Business
Vol 2
, No 1
(2025)
This research aims to examine the effect of the Fraud Hexagon dimensions on fraudulent financial reporting (FFR) in the banking sector in Indonesia, as well as analyze the moderating role of information technology (IT) adoption. Using a quantitative approach, this research using secondary data with purposive sampling technique to select 43 banks listed on the Indonesia Stock Exchange during the period 2020 to 2023. Financial reporting fraud is measured using the F-Score model, and the analysis t...
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The Influence Of Leverage, Tax Planning, And Good Corporate Governance On Earning Management
Fathimah Fathimah
; Retno Indah Hernawati
; Imang Dapit Pamungkas
; Lilis Setyowati
International Journal Of Accounting, Management, And Economics Research
Vol 2
, No 1
(2024)
Profit is a crucial indicator in assessing the financial performance of a company. One method that can be utilized to manipulate a company’s proft is through earning management. The objective of this study is to investigate and analyze how leverage, tax planning, and effective corporate governance impact earnings management. the study’s sample is chosen through purposive sampling, with a specific focus on state-owned enterprises (BUMN) . Employing a quantitive approach, regression analysis is ut...
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