The objective of this study was to obtain empirical evidence in which a fraud star, representing five contributing factors to fraud, influences asset misappropriation and that internal controls moderate the effect of fraud star with respect to asset misappropriation. The study used a descriptive research method with a quantitative approach. The primary data included 49 indicators distributed to 282 employees who were employed in 5 state-owned companies (BUMN) in Indonesia. The data collection was performed by using a purposive sampling method and analytical method of structural equation modeling (SEM), while partial least square (PLS) were used for data analysis. Based on the results, it showed that the causes commonly associated with fraud, namely pressure, opportunity, justification, and capability have a positive effect on asset misappropriation, while integrity and internal controls operate in the opposite way. It has also been found that internal controls do not undermine the influence of pressure, opportunity, justification, and capability with respect to asset misappropriation. Furthermore, it does not strengthen the influence of integrity on asset misappropriation.

The quality of employee skills and job commitments, measured based on their retention, is essential in the current rapidly changing technological world. This study aimed to identify the influences of corporate governance (CG), internal control (IC), and corporate reputation (CR) on employee engagement (EE) with democratic leadership style as the moderating variable. Data from 276 companies with 606 respondents were collected using a Google form questionnaire sent to logistics companies that are members of the Indonesian Logistics and Forwarders Association (ILFA) and analyzed using the Partial Least Square–Structural Equation Modeling (PLS–SEM) with the help of SmartPLS 4.0.7.8 software. The results showed that corporate governance, reputation, and internal control positively influence employee engagement. Furthermore, the democratic leadership style does not strengthen the effects of corporate governance, internal control, and corporate reputation on employee engagement. This implies that leaders of the Indonesian logistics and forwarders industry should find a more suitable leadership style for their respective organizations because democratic leadership may not always be the best choice.

Indonesia has a lower employee engagement rate than other nations in Southeast Asia, and this phenomenon applies to all industries, including the logistics sector. The logistics industry generally contributes a critical portion of a nation's economy, so further study of the management effectiveness in logistics companies is essential. Any company requires a reliable workforce to function at its best. This research investigates some variables influencing employee engagement in the Indonesian logistics industry. The first variable is corporate governance; the second variable is internal control; corporate reputation is the third, where all these three are set as independent variables. The research also examines whether leadership style moderates the influences of the three independent variables on employee engagement. This study collected data research by distributing questionnaires to 742 respondents from 353 logistics firms. Statistical results came from the Partial Least Square-Structural Equation Modelling (PLS-SEM) method used in this study. The findings revealed that the three independent variables positively and significantly impacted employee engagement. The leadership style functioned as the moderating role in corporate governance’s impact and the corporate reputation’s effect proven in this research; in contrast, it did not apply to internal control’s impact. These results suggest that logistics companies in Indonesia can improve employee engagement by ensuring exemplary implementation of the three independent variables while adopting a leadership style that supports these efforts.

The ability to detect fraud is a skill or expertise of the auditor to find indications of the fraud. This research aims to determine the effect of competence, independence and timeo detect fraud. This research was conducted at Jakarta in 2019. The population of this rese rch is a public accounting of big four by spreading questionnaire directly to the Respondents. Respondents in this study were 50 auditors working at big four public accounting firms. Research using primary data, Analysis of the data used is PLS (Partial Least Square). The results of this study indicate that the competency and independency affect the auditor's ability to detect fraud through professional skepticism positively while time pressure affect the auditor's ability to detect fraud through professional skepticism negatively.

Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, pertumbuhan penjualan, dan likuiditas terhadap agresivitas pajak, dengan Environmental, Social, and Governance (ESG) sebagai variabel moderasi. Data yang digunakan adalah data sekunder dari laporan keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama tahun 2021-2022. Hasil penelitian menunjukkan bahwa profitabilitas, pertumbuhan penjualan, dan likuiditas masing-masing memiliki pengaruh signifikan negatif terhadap agresivitas pajak. Selain itu, variabel ESG ditemukan tidak mampu memoderasi pengaruh profitabilitas dan likuiditas terhadap agresivitas pajak, namun memoderasi pengaruh negatif pertumbuhan penjualan terhadap agresivitas pajak. Penelitian ini memberikan wawasan bagi perusahaan mengenai pentingnya menjaga keseimbangan antara kepatuhan pajak dan tanggung jawab sosial dalam rangka mengurangi risiko perusahaan dan meningkatkan legitimasi sosial

Penelitian ini bertujuan untuk menguji, menemukan bukti empiris dan mendeteksi kecurangan laporan keuangan yang dijelaskan dengan earning management dengan menggunakan fraud pentagon theory, inflasi, tingkat suku bunga. Faktor kecurangan dijelaskan oleh variabel financial target, financial stability, nature of industry, rationalization, pergantian dewan direksi, gambar CEO, inflasi dan tingkat suku bunga. Kecurangan sendiri diproksikan oleh earning mangement. Sampel yang digunakan berupa perusahaan perbankan dan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2015-2018. Data dikumpulkan dari laporan tahunan dan laporan keuangan dari direktori BEI. Analisis data menggunakan regresi berganda dan diolah dengan SPSS. Pada perusahaan manufaktur, financial stability, pergantian dewan direksi, inflasi dan tingkat suku bunga menunjukkan adanya pengaruh terhadap kecurangan laporan keuangan. Sedangkan pada perusahaan perbankan, financial target, nature of industry dan rationalization memiliki pengaruhi terhadap kecurangan laporan keuangan.