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All Journal Krisna: Kumpulan Riset Akuntansi JER
Mursalam Salim
Universitas Yapis Papua, Jayapura
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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HEXAGON FRAUD PERSPECTIVE ON FINANCIAL STATEMENT FRAUD IN INDONESIA INSURANCE COMPANIES Mursalam Salim; Aldrin Akbar Mohammad; Sutisna Entis; Mawadda Anwar Aini
KRISNA: Kumpulan Riset Akuntansi Vol. 16 No. 1 (2024): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.16.1.2024.172-184

Abstract

Financial statement fraud is something that causes economic losses and results in a loss of investor confidence. Therefore, company management needs to identify what factors influence the company in committing fraud. One approach to detecting fraud is to use the fraud hexagon model. This model consists of stimulus, opportunity, rationalization, capability, ego, and collusion. This research is explanatory research that aims to investigate the possible factors of financial statement fraud using a fraud hexagon perspective. The objects used as research samples are 15 insurance companies registered on the IDX during 2019 - 2022. This research uses the F-Score model to separate companies that have experienced fraud and uses logistic regression as data analysis. The results of his study show that the elements of opportunity, rationalization, and ego influence financial statement fraud. Meanwhile, the elements of stimulus, capability, and collusion do not affect financial statement fraud.
Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Kinerja Keuangan Pada Perusahaan Makanan dan Minuman Yang Terdaftar di BEI Periode 2020-2022 Mutmainnah Mutmainnah; Yaya Sonjaya; Zulfiana Ikromatun Nadifa; Mursalam Salim; Arlan Tahir
Jurnal Economic Resource Vol. 9 No. 1 (2026): October - March
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v9i1.861

Abstract

Penelitian ini bertujuan untuk menguji Pengaruh Pengungkapan Corporate Social Responsibility terhadap kinerja keuangan yang diproksikan dengan menggunakan Return On Assets (ROA), Return On Equity (ROE), dan Earning Per Share (EPS). penelitian ini merupakan penelitian kuantitatif deskriptif yang menggunakan data sekunder berupa laporan tahunan perusahaan makanan dan minuman yang terdaftar di bursa efek indonesia periode 2020-2022. dipergunakannya sampel sebanyak 17 perusahaan yang diperoleh dengan teknik purposive sampling dan menggunakan e-views versi 12 untuk menganalisis datanya. teknik analisis yang digunakan adalah regresi linear sederhana. hasil penelitian ini menunjukkan bahwa Pengungkapan Corporate Social Responsibility tidak memiliki pengaruh terhadap ROA dan ROE, namun memiliki pengaruh terhadap EPS.
Co-Authors Aldrin Akbar Mohammad Arlan Tahir Entis Sutisna Mawadda Anwar Aini Mutmainnah Mutmainnah Yaya Sonjaya Zulfiana Ikromatun Nadifa