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Islamiati, Dian
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Analisis Fraud Pentagon terhadap Kecurangan Laporan Keuangan (Studi Empiris pada Perusahaan yang terdaftar di Bursa Efek Indonesia pada Tahun 2011-2020) Islamiati, Dian; Putra, Wahyu Manuhara
Ekonomis: Journal of Economics and Business Vol 8, No 2 (2024): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v8i2.1630

Abstract

This research aims to detect fraudulent financial reports using the fraud pentagon. The research uses elements in the form of financial targets, financial instability, number of independent commissioners, special party receivable transactions, special party debt transactions, special party sales transactions, special party purchase transactions, change of auditors, change of directors, and number of CEO photos. The sample in this research is 108 companies listed on the Indonesia Stock Exchange for the 2011-2020 period which were selected using a purposive sampling method. The sample companies in this study consisted of 54 fraud companies and 54 non-fraud companies. In testing the hypothesis using logistic regression analysis using the SPSS test tool. The results of this research show that financial targets and financial instability are not the driving factors for management to commit financial statement fraud, receivables transactions with privileged parties are a driving factor for fraud, but this is not the case for debt, sales and purchase transactions with privileged parties. Likewise, changing auditors in a particular financial year is also a driving factor for fraud, but not changing directors. Finally, the number of directors' photos in the annual report is not a driving factor in financial statement fraud.
PENGARUH ETIKA KERJA DAN KOMITMEN ORGANISASI TERHADAP KINERJA KARYAWAN PADA PT SEALTEK PRIMA PERKASA Nasution, Ali Hanafiah; Islamiati, Dian
Dynamic Management Journal Vol 6, No 1 (2022): January
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/dmj.v6i1.6077

Abstract

Tujuan dari penelitian ini untuk mengetahui pengaruh Pengaruh Etika Kerja dan Komitmen Organisasi Terhadap Kinerja Karyawan pada PT Sealtek Prima Perkasa. Periode yang digunakan dalam penelitian ini adalah 1 tahun yaitu periode 2020-2021. Penelitian ini menggunakan metode asosiasif dengan pendekatan kuantitatif. Populasi dalam penelitian ini berjumlah 35 orang sejumlah dengan total karyawan di PT Sealtek Prima Perkasa. Teknik dan alat pengumpulan data adalah dengan kuesioner atau angket. Teknik analisis data deskriptif digunakan untuk mengetahui gambaran atas tanggapan jawaban responden, sedangkan analisis statistik inferensial untuk pengujian hipotesis. Berdasarkan hasil penelitian, dengan menggabungkan variabel Etika Kerja dan Komitmen Organisasi dapat mempengaruhi Kinerja Karyawan dan memiliki korelasi yang kuat. Adapun yang dipengaruhi oleh variabel lain yang digolongkan pada epsilon yaitu faktor-faktor lain yang mempengaruhi Kinerja Karyawan namun tidak diteliti dalam penelitian ini. Hasil penelitian menunjukan secara bersama-sama Etika Kerja dan Komitmen Organisasi berpengaruh terhadap Kinerja Karyawan di PT Sealtek Prima Perkasa. Kata Kunci : Kinerja Karyawan, Etika Kerja, Komitmen Organisasi
Co-Authors Alfina Baharuddin Amrina Rosyada Amrullah Amrullah Asti, Rukmana Desri Maulina Sari Dini Arista Putri Eko Sulistyono Sulistyono Hamnah Handayani, Vitri Aprilla Hardiyanto, Arief Tri Herdiyana, Herdiyana Idris, Fairus Prihatin Ika Choirin Nisa Irfan Kurniawan Lestari, Septiana Ika Nasution, Ali Hanafiah Ogwu, Ibukun Yoyce Risal Rinofah, Risal Shiroth, Salman Fathy Sunantri, Sri Wahyudi, Renaldi Dwi Widya Reza Wiwin Hendriani