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All Journal JURNAL AKUNTANSI DAN AUDITING Riset Akuntansi dan Keuangan Indonesia
Handayani, Rr Sri
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Economics, Econometrics & Finance

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ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI KEMUNGKINAN TERJADINYA SALAH KELOLA ASET TETAP DITINJAU DARI PERSPEKTIF FRAUD DIAMOND THEORY (STUDI EMPIRIS PADA PERANGKAT DAERAH KABUPATEN SEMARANG) Ambarwati, Juni; Handayani, Rr Sri
JURNAL AKUNTANSI DAN AUDITING Volume 15, Nomor 2, Tahun 2018
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (504.993 KB) | DOI: 10.14710/jaa.15.2.165-203

Abstract

This study aims to analyze the factors that influence the occurance possibility ofmismanagement of fixed assets by the state civil apparatus. This study based on the FraudDiamond theory developed by Wolfe and Hermanson (2004). This study discussesmismanagement of fixed assets from the point of view of regional civil apparatus in theSemarang District Government. The population of this study is all regional civil apparatus inthe Semarang District Government by census method. This research was conducted usingprimary data. Primary data in this study used a questionnaire (questionnaire) to measure thevariables of financial pressure, habit pressure, work relationship pressure, pressure of otherfactors, perception of opportunity, general rationalization, authorization of functions,intelligence, ego and beliefs, coercion and fraud, ability to handle stress to fraud andmismanagement of fixed assets. The sample in this study amounted to 256 regional devices inthe Semarang District Government. The data obtained were analyzed by using multiple linierregression. Based on the results of the analysis carried out, it was concluded that 6variables: financial pressure, habit pressure, work relationship pressure, pressure of otherfactors, general rationalization, coercion and fraud to commit fraud had a positive effect tothe occurance possibility of mismanagement of fixed assets. Then, the ability to handle stresswhen committing fraud has a negative effect to the occurance possibility of mismanagementof fixed assets, while other variables namely perception of opportunity, position authorizationto commit fraud, intelligence to commit fraud and ego and confidence to commit fraud do nothave influence to the mismanagement of fixed assets by regional equipment.
THE INFLUENCE OF DISCLOSURE OF CORPORATE SOCIAL RESPONSIBILITY (C SR ) ON COMPANY VALUE WITH INVESTOR’S ATTENTION AS INTERVENING VARIABLE (Empirical Study on Infrastructure Companies Listed on the Indonesia Stock Exchange 2018 - 2020) Yuliartanti, Adelia Rahma; Handayani, Rr Sri
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 2 (2022) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i2.19239

Abstract

This study aims to examine the effect of Corporate Social Responsibility (CSR) disclosureon firm value with investor’s attention as an intervening variable in infrastructure sectorcompanies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. The value of the company in this study is calculated by the company’s stock return. With more information provided by the company, it will attract investors’ attention and will reduce information asymmetry. The population in this study was taken from companies listed on the Indonesia Stock Exchange (IDX) in the Infrastructure sector in 2018-2020. Sampling was taken using purposive judgment sampling method which finally found 18 of the 71 companies listed on the IDX website. The analytical tool used is partial regression analysis (Partial Least Square/PLS). Resulting that social Corporate Social Responsibility (CSR) disclosure has a positive and significant influence on the value of the company while the disclosure of Corporate Social Responsibility (CSR) economy and environment has a negative effect on the value of the company, and the disclosure of corporate social responsibility (CSR) economically, socially and environmentally has a negative effect on the value of the company with investor’s attention as an intervening variable.
Co-Authors Juni Ambarwati, Juni Yuliartanti, Adelia Rahma