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All Journal Golden Ratio of Finance Management Jurnal Wahana Akuntansi: Sarana Informasi Ekonomi dan Akuntansi
Soni Okabrian
Universitas Singaperbangsa Karawang
Economics, Econometrics & Finance Education

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Pengaruh Asimetri Informasi, Ukuran Perusahaan, serta Efektivitas Dewan Komisaris Independen terhadap Biaya Ekuitas Destya Riska Yusanti; Soni Okabrian
Jurnal Wahana Akuntansi Vol 9 No 2 (2024): Jurnal Wahana Akuntansi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwa.v9i2.41898

Abstract

Perusahaan yang lebih memilih investor atau kreditur sebagai sumber pendanaanya tentu akan menimbulkan biaya ekuitas sebagai bentuk pengembalian. Seberapa besar biaya ekuitas yang ditimbulkan tentu dipengaruhi oleh banyak faktor. Penelitian ini bertujuan untuk menganalisis pengaruh dari faktor – faktor seperti asimetri informasi, ukuran perusahaan, dan efektivitas dewan komisaris yang diduga berpengaruh terhadap biaya ekuitas. Data yang digunakan merupakan data sekunder yang dapat diakses pada Bursa Efek Indonesia (BEI) dan web perusahaan terkait. Penelitian menggunakan metode analisis regresi linier berganda, dengan  sampel diambil dari perusahaan manufaktur tembakau yang terdaftar di BEI dan telah memenuhi kriteria purposive sampling periode 2016 - 2023. Hasil dari penelitian menunjukkan bahwa asimetri informasi, ukuran perusahaan dan efektivitas dewan komisaris sama sama mempunyai pengaruh terhadap biaya ekuitas pada perusahaan manufaktur tembakau. 
The Impact of the Fraud Triangle and Corporate Governance on Financial Statement Fraud at Metal and Mineral Companies Listed on the Indonesia Stock Exchange for the 2020–2024 Period Soni Okabrian; Sinta Oktavia; Afifa Nurhanifah; Kamaluddin Rahmat
Golden Ratio of Finance Management Vol. 7 No. 1 (2027): October - March
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v7i1.2669

Abstract

This study examines the effect of the Fraud Triangle (Pressure, Rationalization, Opportunity) and corporate governance mechanisms—Rights and Equitable Treatment of Shareholders, Sustainability and Resilience, Disclosure and Transparency, and Responsibility of the Board—on Financial Statement Fraud (FSF) in listed metals and minerals companies on the Indonesia Stock Exchange. Using a quantitative approach with 90 firm-year observations from 2020 to 2024, FSF was measured using the Beneish M-Score and analyzed through logistic regression. The results reveal that only Pressure has a significant positive effect, while Disclosure and Transparency has a significant negative effect on fraud likelihood. Rationalization, Opportunity, and the remaining governance variables are not statistically significant. The model demonstrates an adequate fit, as indicated by a Nagelkerke R² value of 23.56%. These findings provide partial support for the Fraud Triangle and agency theory, suggesting that in emerging markets, pressure dominates as the primary fraud driver while transparency effectively deters fraudulent reporting. The study offers practical implications for prioritizing pressure monitoring and strengthening disclosure practices as strategic fraud prevention tools.
Co-Authors Afifa Nurhanifah Destya Riska Yusanti Kamaluddin Rahmat Sinta Oktavia