Jurnal Aplikasi Akuntansi

BUILDING HIGH-QUALITY LOCAL GOVERNMENT FINANCIAL STATEMENTS: UNRAVELING THE IMPACT OF GOVERNMENT INTERNAL CONTROL SYSTEM AND ORGANIZATIONAL COMMITMENT

2025-06-03T05:40:06+00:00

The low quality of Local Government Financial Statement (LKPD) may lead to false decision-making that declines public trust. This research examines the effect of the Government Internal Control System (SPIP) on the LKPD quality involving organizational commitment as a moderating variable. The study was conducted in Bulungan Regency, with a sample consisting of financial department employees. This study applies a quantitative approach and utilizes SPSS software for hypothesis testing. The study's results prove that SPIP positively influences the quality of LKPD, while organizational commitment does not moderate the correlation between SPIP and LKPD. Although various studies have examined similar topics, the findings remain inconsistent. The absence of similar research in Bulungan Regency positions this study to provide a new perspective and serve as a valuable reference for other regions with comparable characteristics. In addition, this study aims to enrich the relevance of agency theory in the public sector and serve as a basis for optimizing LKPD quality by reinforcing the effective implementation of each SPIP component.

THE INFLUENCE OF SKEPTICISM, AUDITOR EXPERIENCE, AND PROFESSIONAL ETHICS ON FRAUD DETECTION

2025-05-21T05:35:32+00:00

This study examines the effect of skepticism, auditor experience, and professional ethics on fraud detection. The variables used are skepticism, auditor experience, and professional ethics as independent variables, and fraud detection as the dependent variable. This study uses primary data from a questionnaire submitted by distributing questionnaire links to auditors. The sample was 112 auditors who worked at the Public Accounting Firm in South Jakarta—data processing and analysis methods using Partial Least Squares (PLS). The results of this study indicate that skepticism and professional ethics have a positive and significant effect on fraud detection, while auditor experience does not affect fraud detection. This shows that auditors who have skepticism and apply professional ethics when carrying out their duties can detect fraud. This research implies that increasing auditor skepticism, experience, and ethics needs to be a focus in recruitment, training, and higher education curriculum to increase the effectiveness of fraud detection.

BIBLIOMETRIC INSIGHTS INTO EARNINGS MANAGEMENT: TRENDS AND FUTURE DIRECTIONS

2025-07-05T00:47:08+00:00

This study presents a bibliometric analysis of earnings management research over 1994–2024, exploring trends, key contributors, and future directions. Using Scopus as the primary database, 1,481 studies were analyzed through VOSviewer and Biblioshiny R to map collaborations, co-citation networks, and thematic evolutions. The findings reveal a 17.79% annual growth rate, with central themes such as corporate governance, discretionary accruals, and audit quality remaining pivotal. Emerging topics, including ESG integration, gender diversity, and the impact of COVID-19, demonstrate the field’s adaptability to contemporary challenges. Future research should explore advanced technologies like AI and blockchain, global regulatory harmonization, and the long-term impacts of real earnings management. The study’s novelty lies in its integrative approach, providing a decade-spanning thematic analysis and bridging traditional concepts with modern challenges. This framework serves as a valuable resource for academics, practitioners, and policymakers addressing financial reporting complexities in a globalized economy.