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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN Nominal: Barometer Riset Akuntansi dan Manajemen Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review Jurnal Akuntansi Multiparadigma EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis EKSPANSI JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS JOURNAL OF APPLIED ACCOUNTING AND TAXATION SEIKO : Journal of Management & Business Jurnal ULTIMA Accounting EQIEN - JURNAL EKONOMI DAN BISNIS ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Research In Management and Accounting (RIMA) Competitive Jurnal Akuntansi dan Keuangan Kajian Akuntansi Journal of Accounting Auditing and Business Journal of Contemporary Accounting JAF- Journal of Accounting and Finance Jurnal Akuntansi The Indonesian Journal of Accounting Research Jurnal Akuntansi dan Keuangan STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) eProceedings of Management Jurnal Akuntansi Manado (JAIM) Jurnal Akuntansi Research In Management and Accounting (RIMA)
Dedik Nur Triyanto
Universitas Telkom
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Public Health Social Sciences Other

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Fraudulence Financial Statements Analysis using Pentagon Fraud Approach Triyanto, Dedik Nur
Journal of Accounting Auditing and Business Vol 2, No 2 (2019): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (170.508 KB) | DOI: 10.24198/jaab.v2i2.22641

Abstract

This study aims to examine the influence of variables, namely pressure, opportunity, rationalization, competence, and arrogance on fraudulent financial statements of companies listed in Indonesia Stock Exchange. The subject of the study is the food and beverage manufacturing firms. The period of investigation is the year 2015 – 2017. This study used purposive sampling technique.  In total, there are 36 foods and beverage manufacturing firms involved in this study. The data was generated from the firm’s annual report using a content analysis approach. Panel data of 36 foods and beverage for three years (2015 – 2017) was used for analyzing.  The analysis model employed in this study is multiple regression. The results indicate that variable namely, pressure, opportunity, rationalization, competence, and arrogance, simultaneously do not affect fraudulence financial statement. Partially, only competence variable significantly affect fraudulence financial statement. It implies that the pentagon theory of fraud is not applicable to understand fraudulence financial statement in the context listed manufacturing firms of food and beverage in Indonesia.
Pengaruh Kepemilikan Institusional, Analisis Risiko Perusahaan, Independensi Dewan Komisaris, dan Ukuran Perusahaan Terhadap Fee Audit Triyanto, Dedik Nur; Sulistiyaningrum, Nova Widya
SEIKO : Journal of Management & Business Vol 6, No 1 (2023): January - Juny
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i1.3710

Abstract

Penelitian ini memiliki tujuan untuk mengetahui hubungan serta pengaruh dari variabel kepemilikan institusional, risiko perusahaan, independensi dewan komisaris, dan ukuran perusahaan terhadap fee audit pada perusahaan BUMN Non Perbankan yang terdaftar di BEI periode 2017- 2021. Teknik sampling yang digunakan adalah purposive sampling dengan jumlah sampel 75 sampel, yaitu dengan periode penelitian 5 tahun pada 15 perusahaan. Metode analisis data menggunakan analisis regresi data panel melalui aplikasi Eviews 12. Hasil penelitian ini menunjukkan bahwa secara simultan, variabel kepemilikan institusional, risiko perusahaan, independensi dewan komisaris dan ukuran perusahaan berpangaruh terhadap fee audit. Sedangkan secara parsial, risiko perusahaan dan ukuran perusahaan berpengaruh positif signifikan terhadap fee audit. Kepemilikan institusional berpengaruh negatif terhadap fee audit. Dan independensi dewan komisaris tidak berpengaruh terhadap fee audit. Kata kunci : fee audit, Independensi dewan komisaris, Kepemilikan institusional, Risiko perusahaan, Ukuran perusahaan
PENGARUH SPESIALISASI INDUSTRI AUDITOR DAN MEKANISME CORPORATE GOVERNANCE TERHADAP INTEGRASI LAPORAN KEUANGAN (PERUSAHAAN SEKTOR INFRASTRUKTUR, UTILITAS DAN TRANSPORTASI TERDAFTAR DI BEI TAHUN 2016-2018) Ramadani, Fazaria; Triyanto, Dedik Nur
Ultimaccounting Jurnal Ilmu Akuntansi Vol 11 No 2 (2019): Ultimaaccounting
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v11i2.1469

Abstract

ABSTRACT Financial statements presented with equity, ones that are unbiased, provide a genuine information free from all kinds of manipulation, does not mislead or cause disadvantage to users of financial statements. Financial statements will be considered to have high integrity if they provide reliability and other qualities as described in GAAP. A fair and just, reliable financial statements preparation provide users a good basis in the decision making process. The purpose of this study is to determine the effect of independent variables on the dependent variable both simultaneously and partially. Independent variable consists of auditor industry specialization, audit committee, institutional and managerial ownership while the dependent variable consists only of integrity of financial statements. The population in this study contains the infrastructure, utility and transportation sector companies listed on the Indonesia Stock Exchange in 2016-2018. The companies applied with a purposive sampling method resulting in 117 companies. In this study, descriptive analysis and panel data methods are used along with the help of E-Views 10 software. Based on the sample results, the study shows that auditor industry specialization, independent commissioners, audit committees, institutional ownership and managerial ownership variables simultaneously affect the integrity of financial statements. On the other hand, institutional ownership partially affects the integrity of financial statements in a negative way while auditor industry specialization variable, independent commissioner, audit committee and managerial ownership have no partial effect on the integrity of financial statements. Key words : Auditor Industry Specialization, Independen Commissioner, Audit Committee, Managerial Ownership, Institutional Ownership
Characteristics of Islamic Corporate Social Responsibility (ICSR) Disclosures Triyanto, Dedik Nur; Rohmah, Lutfi Kurniatir
The Indonesian Accounting Review Vol. 12 No. 1 (2022): January - June 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v12i1.2605

Abstract

The company’s CSR activities illustrate that, in addition to carrying out its operational activities, the company is also responsible for the sur-rounding environment. This sharia-based social performance reporting is assessed based on the sharia index developed by AAOFI (Accounting and Auditing Organization for Islamic Financial Institutions). The purpose of this study was to determine the effect of public share ownership, firm size, leverage, profitability, and corporate governance on the disclosure of Islamic Corporate Social Responsibility (ICSR). The sample was taken from 12 sharia companies registered in the Jakarta Islamic Index (JII) for the 2015-2020 period using a purposive sampling technique. The data were analysed using panel data regression analysis through the EViews 11 application. Firms and profitability affect Islamic Corporate Social Responsibility (ICSR) disclosures, and public share ownership has a negative effect on ICSR disclosures, while leverage and corporate governance variables do not affect Islamic Corporate Social Responsibility (ICSR) disclosures. Based on the results of this study, it is expected that elements in corporate governance can carry out their duties and responsibilities in carrying out their duties so that ICSR disclosure is carried out better.
TRANSPARENCY, ACCOUNTABILITY, AND AUDIT FINDINGS IN BPK RI TO MINIMIZING THE LEVEL OF CORRUPTION Nafisah, Salwa; Triyanto, Dedik Nur
Research In Management and Accounting (RIMA) Vol. 2 No. 2 (2019): December
Publisher : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v2i2.2603

Abstract

According to the data from KPK in 2017, the Ministry and Local Government of Indonesia were laced in the 5th rank of biggest number of corruption case in 2017. This study aims to determine the effect of transparency, accountability, and BPK-RI’s audit findings in minimalize the level of corruption both partially and simultaneously. The population of this study was the Ministry and Local Government of Indonesia in 2017. Samples were determined by using purposive sampling analysis which obtained 24 samples data in total. The data analyzed used in this study were descriptive analysis and multiple linear regression. The result of this study showed that transparency, accountability, and BPK RI’s audit finding have effect in minimalizing the corruption level.
Detection of Financial Reporting Fraud: The Case of Socially Responsible Firms Triyanto, Dedik Nur
Journal of Economics, Business, and Accountancy Ventura Vol. 22 No. 3 (2019): December 2019 - March 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v22i3.1792

Abstract

This study aims to analyze the implementation of fraud pentagon theory, covering pressure, opportunity, rationalization, competence, and arrogance variables on financial statement fraud using the Beneish M-score method for socially responsible companies listed in the SRI-KEHATI index of the Indonesia Stock Exchange in the period 2013-2018. The secondary data were taken from the annual reports and audited financial statements of companies. The sample was selected using a purposive sampling in which 13 SRI-KEHATI index companies as the sample with a four-year research period in 2013-2018, a totally of 78 samples. The data were analyzed using descriptive statistical analysis and logistic regression analysis using IBM SPSS statistical software 25. The results showed financial targets, ineffective monitoring, and the nature of the industry, changes in directors, and the frequency of the appearance of CEO photos simultaneously influencing financial statement fraud. Partially, ineffective monitoring, changes in directors and the frequency of CEO photos on fraudulent financial statements have a negative effect, and the nature of the industry has a positive effect, while financial targets do not affect financial statement fraud. This research can be used as a reference for stakeholders in the company to consider the proportion of independent directors and the ratio of receivables in detecting fraud in a company.
Pengaruh Pertumbuhan Perusahaan, Operating Cash Flow, Debt Default dan Model Prediksi Kebangkrutan terhadap Opini Audit Going Concern (Studi Kasus Pada Perusahaan Sektor Infrastruktur, Utilitas dan Transportasi yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020) Amiyanti, Delia; Triyanto, Dedik Nur
eProceedings of Management Vol. 10 No. 2 (2023): April 2023
Publisher : eProceedings of Management

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Kemampuan perusahaan dalam mempertahankan kelangsungan usahanya dapat dilihat dalam opini audit goingconcern. Salah satu faktor yang menjadi acuan audior dalam memberikan opini adalah dengan melihat kondisikeuangan perusahaan seperti pertumbuhan perusahaan, Arus kas operasi perusahaan (operating cash flow), hutangdan bunga yang dibayarkan (default), dan kondisi kesulitan keuangan lainnya. Tujuan penelitian ini adalah untukmenganalisis apakah terdapat pengaruh antara pertumbuhan perusahaan, operating cash flow, debt default dan modelprediksi kebngakrutan terhadap opini audit going concern pada perusahaan sektor infrastruktur, utilitas dantransportasi yang terdaftar di Bursa Efek Indonesia tahun 2016-2020. Penelitian ini menggunakan metode kuantitatif.Populasi dalam penelitian ini menggunakan sektor infrastruktur, utilitas dan transportasi. Teknik pengambilan sampelmenggunakan teknik purposive sampling. Total sampel 35 sampel. Teknik analisis yang digunakan dalam penelitianini menggunakan regresi logistik dengan menggunakan aplikasi IBM SPSS 26. Hasil penelitian ini menunjukkanpertumbuhan perusahaan, operating cash flow, debt default dan model prediksi kebangkrutan berpengaruh simultanterhadap opini audit going concern. Secara parsial, operating cash flow dan model prediksi kebangkrutan berpengaruhterhadap opini audit going concern, sedangkan pertumbuhan perusahaan dan debt default tidak berpengaruh terhadapopini audit going concern.Kata Kunci-pertumbuhan perusahaan, operating cash flow, debt default dan model prediksi kebngkrutan dan opiniaudit going concern.
Co-Authors Ajeng Luthfiyatul Farida Amalia Ahdiyah Amaraesty, Tashya Amiyanti, Delia Anak Agung Gede Sugianthara Anbar Nisrina Mufidah Anggraina Ayu Ningtyas Anita Indrasari Annisa Rizal Anugrah, Elsa Cintia Banin Ufiana Bima Dwi Candra Wardhana Dhian Nurul Hidayati Dhian Wahyuni Dinda Novarina Eva Fauziah Latif Fazaria Ramadani Hasbiya Fitra Amalia Hiro Tugiman, Hiro I Nyoman Adi Putra Ismi Raswati Januar Santoso Khairunnisa Khairunnisa Koenta Adji Koerniawan Kurnia Kurnia Larassari Larassari Lutfi Kurniatir Rohmah Melda Tri Pratiwi Mirza Aulia Nur Fajri Mufidah, Anbar Nisrina Muslimah, Oktavia Nafisah, Salwa Namira Anggraini Namira Permata Naomi Clara Situngkir Nazalia, Nisa Nenden Rima Humairoh Ningtyas, Anggraina Ayu Nisa Nazalia Oktavia Muslimah Prananda, Rihhadatul 'Aisy Ramadani, Fazaria Riantami, Vivi Lestari Rohmah, Lutfi Kurniatir Ruthfina Putri Sulistiyaningrum, Nova Widya Tika Alfiany Wardhana, Bima Dwi Candra Willy Sri Yuliandhari Winda Sangata Ramadhani Yogaswara Margamiharja Yohana Ariska Sihombing