Article Per Year (5 Year)
p-Index From 2021 - 2026
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All Journal EBID:Ekonomi Bisnis Digital
Harti Budi Yanti
Fakultas Ekonomi dan Bisnis Universitas Trisakti Jakarta
Economics, Econometrics & Finance

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FAKTOR DETERMINAN KECURANGAN LAPORAN KEUANGAN DENGAN PENDEKATAN TEORI FRAUD HEXAGON Ria Khafifa; Harti Budi Yanti
EBID: Ekonomi Bisnis Digital Vol 3, No 1 (2025): Juli
Publisher : STMIK Widuri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37365/ebid.v3i1.355

Abstract

This research aims to determine the effect of each element of the Fraud Hexagon on financial statement fraud. The independent variables used in this research are financial stability, ineffective monitoring, change in Auditor, CEO’s education, CEO’s duality, and cooperation with the Government. While the dependent variable used in this research is financial statement fraud. The objects of this research are Industrial and Transportation & Logistics sector companies listed on the IDX in 2021 – 2023 with a total sample of 228. The analysis technique in this research is multiple linear regression analysis of panel data using EViews for the test. The results of this research indicate that ineffective monitoring and CEO’s education have a positive effect on financial statement fraud, while financial stability, change in Auditor, CEO’s duality, and cooperation with the Government have no effect on financial statement fraud.
PENGARUH INTENSITAS ASET BIOLOGIS, LEVERAGE, UKURAN PERUSAHAAN, PROFITABILITAS TERHADAP KINERJA PERUSAHAAN Benajir Singki; Harti Budi Yanti
EBID: Ekonomi Bisnis Digital Vol 3, No 1 (2025): Juli
Publisher : STMIK Widuri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37365/ebid.v3i1.363

Abstract

This study aims to analyze the effect of biological asset intensity, leverage, firm size and profitabilty on corporate performance in agricultural companies listed on the Indonesia Stock Exchange 2018-2020. This study uses panel data regression analysis techniques and the type of data used is secondary data published by the Indonesia Stock Exchange. The sample selection used the unbalance sample technique and obtained as many as 14 annual reports of agricultural companies to be studied. The results of the study found that Biological Asset Intensity, leverage, and profitability had no effect on corporate performance, while firm size had an effect on corporate performance.
Co-Authors Benajir Singki Ria Khafifa