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<![CDATA[Government Sector Fraud Analysis From the Fraud Diamond Perspective (Case Study of the Regional Financial Statements of the Southwest Papua Local Government) ]]>
<![CDATA[Gunawan, Belinda]]>;
<![CDATA[Nariman, Augustpaosa]]>
<![CDATA[ SENTRALISASI Vol. 14 No. 2 (2025): May ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sorong ]]>
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DOI: 10.33506/sl.v14i2.4453
<![CDATA[Supreme Audit Board of Republic of Indonesia gave Adverse Opinion for the Financial Statement of Southwest Papua Local Government for the Fiscal Year 2023. Even the Audit Report of the Supreme Audit Board of The Republic of Indonesia on Financial Statement of Southwest Papua Local Government for the Fiscal Year 2023 does not mention "fraud" term on the report, it does not mean that Financial Statement of Southwest Papua Local Government for the Fiscal Year 2023 is fraud free. The purporse of this research is to provide a more explicit understanding to identify fraud indications in the Financial Statement of Southwest Papua Local Government for the Fiscal Year 2023, and to identify wheter the elements of fraud in expenditure audit findings are present or not, through analyisis using fraud theory. This research relies on secondary data as its source and uses qualitative approach and case study methods. The scope of this study was limited by using the Audit Report of the Supreme Audit Board of The Republic of Indonesia on Financial Statement of Southwest Papua Local Government for the Fiscal Year 2023. The result of the study indicates that from 14 regional expenditure findings, there are indications of fraud in 12 expenditure findings based on analysis using component of fraud action theory and fraud diamond theory due to the fulfillment of the fraud elements.]]>
<![CDATA[PENGARUH LEVERAGE, CASH FLOW, LIQUIDITY DAN GROWTH OPPORTUNITY TERHADAP CASH HOLDING ]]>
<![CDATA[Hensu, Kent Evangelista]]>;
<![CDATA[Nariman, Augustpaosa]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 7 No. 3 (2025): Juli 2025 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v7i3.34412
<![CDATA[This research aims to find empirical evidence regarding the impact of leverage, cash flow, liquidity and growth opportunities on cash holdings in the manufacturing industry infrastructure of companies listed on the Indonesia Stock Exchange for the 2019-2020 period. The sample was selected using a purposive sampling method, and the valid data consisted of 121 sample companies over a period of 3 years. Data is processed using SPSS (Statistical Product and Service Solution) version 22 for Windows and Microsoft Excel 2013. The results of the F test show that leverage, cash flow, liquidity and growth opportunities have a significant effect on cash reserves. The implications of this study indicate that all independent variables collectively are able to predict cash holdings. Partial testing reveals that leverage and cash flow show a positive and insignificant effect on cash holding, liquidity has a positive and significant effect on cash holding, growth opportunity has a negative and insignificant effect on cash holding.]]>
<![CDATA[Determinasi Kinerja Keuangan Sektor Strategis di Indonesia ]]>
<![CDATA[Palupi, Devia Galuh]]>;
<![CDATA[Nariman, Augustpaosa]]>
<![CDATA[ Goodwood Akuntansi dan Auditing Reviu Vol. 3 No. 2 (2025): Mei ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
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DOI: 10.35912/gaar.v3i2.4870
<![CDATA[Purpose: This study aims to provide empirical evidence on the effect of carbon emission disclosure, green investment, and leverage on corporate financial performance. Methodology/approach: The research sample includes companies in the basic materials, energy, and property & real estate sectors listed on the Indonesia Stock Exchange during the 2022–2023 period. The sample was selected using purposive sampling, and the data were analyzed using multiple linear regression. Results/findings: The findings indicate that carbon emission disclosure, green investment, and leverage have a significant impact on a company's financial performance. The concludes of this study indicate that firms engaging in public disclosure of carbon emissions and exhibiting high leverage ratios are likely to experience diminished financial performance. In contrast, the disclosure of green investment initiatives appears to positively contribute to enhancing a firm's financial outcomes. Conclusions: The study finds carbon disclosure and leverage negatively impact financial performance, while green investment has a positive effect. Limitations: This research employs independent variables that remain limited in relation to environmental factors, and the observation period covers only a short duration, which may not be sufficient to adequately capture their influence on financial statements Contribution: This research is expected to enrich the academic literature on the relationship between sustainability aspects and financial performance. It may also serve as a reference for corporate management, particularly in the basic material, energy serta property & real estate sectors, in formulating sustainability strategies that not only fulfill regulatory and social requirements but also have a positive impact on the company’s financial performance.]]>
<![CDATA[INFLUENCING FACTORS ON FINANCIAL PERFORMANCE OF BASIC MATERIALS SECTOR COMPANIES LISTED IN IDX ]]>
<![CDATA[Trivena, Christy]]>;
<![CDATA[Nariman, Augustpaosa]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 3 No. 2 (2025): May 2025 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v3i2.769-780
<![CDATA[In the financial realm, financial performance plays a key role in describing compaies’s finanncial condition. The capacity to generate profits provides insight into the company'sperformance, which serves as a key element in evaluating itsfinancial performance. This study’s purpose is to understand how the influence of independent variables consisting of sales growth, firm size, liquidity, and leverage on dependent variable, namely financial.performance in basic materials sector.companies officially listed on the IDX /Indonesia Stock Exchange in 2021-2023. This study uses 129 observational data taken using purposive sampling mothod, and the obtained samples that meet the predetermined requirements/criteria are 43 companies, also will be studied further. Secondary type data was used in this study data acquisition comes from the official IDX website and other companies’s websites. Multiple linear regression method was the analysist in this study based on the Econometric-Views (E-views) version 12 program. According to the results of the data processing that has been carried out, the results indicate that the sales growth and firmsize variables have a significant positive impact on financialperformance, meanwhile the liquidity and leverage variables have a significant negative impact on financialperformance. It is expected that the findings of this study will serve as a reference for practitioners in their decision-making.]]>
<![CDATA[CORPORATE SIZE IN MODERATE THE INFLUENCE OF CURRENT RATIO AND DEBT TO EQUITY RATIO ON INCOME SMOOTHING ]]>
<![CDATA[Nariman, Augustpaosa]]>;
<![CDATA[Hastuti, Rini Tri]]>;
<![CDATA[Flolinda, Karin]]>;
<![CDATA[Sefika, Salva]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 3 No. 3 (2025): Agustus 2025 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v3i3.1379-1389
<![CDATA[Net profit information is very important for the sustainability of the corporate's operational activities and investor confidence in investing their funds, so that corporate management practices income smoothing or income smoothing by manipulating the corporate's financial statements. Several previous studies, there are gaps in experiment outcomes from one experimenter to another, so this study tries to re-examine the gaps or gaps found in several studies. This study is a replication study to re-examine several factors that influence income smoothing by using Corporate size as a moderating instrument variable. The addition of this moderation instrument variable aims to increase the depth of analysis and provide a more nuanced understanding of the relationship between the dependent instrument variable and the independent instrument variable. Moderating instrument variables can strengthen the relationship between the two instrument variables. The purpose of this study is to determine the effect of the current ratio and debt to equity ratio on income smoothing with corporate size as a moderating instrument variable in manufacturing corporates listed on the Indonesia Stock Exchange for the period 2020-2022. This study uses a purpose sampling technique with data for three years obtained from the website www.idx.co.id. Data processing in this study used SPSS version 27 and Microsoft Excel 2016 applications. The analysis in this study used logistic regression analysis for the current ratio and debt to equity ratio hypotheses and absolute difference analysis for the current ratio and debt to equity ratio on income smoothing with corporate size as a moderating instrument variable. The outcomes of this study indicate that the current ratio and debt to equity ratio do not affect income smoothing. Corporate size as a moderating instrument variable cannot moderate the current ratio and debt to equity ratio instrument variables on income smoothing.]]>
<![CDATA[CORPORATE SIZE IN MODERATE THE INFLUENCE OF CURRENT PERCENTAGE AND DER PERCENTAGE ON INCOME SMOOTHING ]]>
<![CDATA[Nariman, Augustpaosa]]>;
<![CDATA[Hastuti, Rini Tri]]>;
<![CDATA[Flolinda, Karin]]>;
<![CDATA[Sefika, Salva]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 3 No. 3 (2025): Agustus 2025 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v3i3.1390-1400
<![CDATA[Net profit information is very important for the sustainability of the corporate's opepercentagenal activities and investor confidence in investing their funds, so that corporate management practices income smoothing or income smoothing by manipulating the corporate's financial statements. Several previous studies, there are gaps in experiment outcomes from one experimenter to another, so this study tries to re-examine the gaps or gaps found in several studies. This study is a replication study to re-examine several factors that influence income smoothing by using Corporate size as a moderating instrument variable. The addition of this modepercentagen instrument variable aims to increase the depth of analysis and provide a more nuanced understanding of the relationship between the dependent instrument variable and the independent instrument variable. Moderating instrument variables can strengthen the relationship between the two instrument variables. The purpose of this study is to determine the effect of the current percentage and DER percentage on income smoothing with corporate size as a moderating instrument variable in industry corporates listed on the Indonesia Stock Exchange for the period 2020-2022. This study uses a purpose sampling technique with data for three years obtained from the website www.idx.co.id. Data processing in this study used SPSS version 27 and Microsoft Excel 2016 applications. The analysis in this study used logistic regression analysis for the current percentage and DER percentage hypotheses and absolute difference analysis for the current percentage and DER percentage on income smoothing with corporate size as a moderating instrument variable. The outcomes of this study indicate that the current percentage and DERpercentage do not affect income smoothing. Corporate size as a moderating instrument variable cannot moderate the current percentage and DER percentage instrument variables on income smoothing.]]>
<![CDATA[Fishy Tech: Netting E-Fishery's Billion-Dollar Fraud through Pentagon Theory Analysis ]]>
<![CDATA[Andrew, Andrew]]>;
<![CDATA[Nariman, Augustpaosa]]>
<![CDATA[ Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 8 No. 1 (2025): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Malang ]]>
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DOI: 10.33795/jraam.v8i1.006
<![CDATA[Purpose: The causal mechanisms behind startup fraud in Indonesia by analyzing the E-Fishery case through the lens of the Fraud Pentagon Theory. Method: Qualitative methodology combining systematic literature review and case study analysis. Results: E-Fishery systematically inflated revenue by up to 4.8 times actual figures through dual record-keeping systems, nominee companies, and coordinated organizational deception. Novelty: The first systematic application of Pentagon Theory to analyze startup fraud in emerging market contexts, revealing how the five elements interact synergistically. Contribution: Developing enhanced fraud detection and prevention strategies in Indonesia's venture-backed startup ecosystem. Abstrak: Fishy Tech: Netting E-Fishery's Billion-Dollar Fraud Through Pentagon Theory Analysis Tujuan: Menganalisis mekanisme kausal di balik penipuan startup di Indonesia melalui pengkajian kasus E-Fishery menggunakan kerangka Teori Fraud Pentagon. Metode: Metodologi kualitatif yang mengombinasikan tinjauan pustaka sistematis dan analisis studi kasus. Hasil: E-Fishery secara sistematis menggembungkan pendapatan hingga 4,8 kali dari angka sebenarnya melalui sistem pembukuan ganda, perusahaan nominee, dan penipuan organisasional terkoordinasi. Kebaruan: Aplikasi sistematis pertama Teori Pentagon untuk menganalisis penipuan startup dalam konteks pasar berkembang dan mengungkap bagaimana kelima elemen berinteraksi secara sinergis. Kontribusi: Mengembangkan strategi deteksi dan pencegahan penipuan yang lebih baik dalam ekosistem startup Indonesia yang didukung modal ventura.]]>
<![CDATA[BOARD SIZE, BOARD COMPOSITION, LEVERAGE AND ITS EFFECT ON INTELLECTUAL CAPITAL DISCLOSURE ]]>
<![CDATA[Nariman, Augustpaosa]]>;
<![CDATA[Hastuti, Rini Tri]]>;
<![CDATA[Prajogi, M. Bintang]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 1 No. 4 (2023): November 2023 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v1i4.2590-2601
<![CDATA[Disclosure of non-financial information by companies is very important information, such as voluntary disclosures. The most common type of information used by investors is not actually disclosed by managers in annual reports. This causes a social gap between investors and management. It can be concluded from the research that voluntary disclosure is very important to improve the quality of annual reports and satisfy the interests of stakeholders. A management system that can work professionally, honestly and transparently can increase demand from the market and will encourage companies to provide more transparent information. The information disclosed in the financial statements is actually not able to represent the overall condition of the company in order to produce values and make decisions by investors. Therefore, in order to increase value and assist investors in making decisions, companies can disclose information voluntarily. With this obligation, it can encourage companies to disclose more information, because honesty and transparency are the basis of corporate governance, this is what is referred to as disclosure of intellectual capital (intellectual capital disclosure) The main purpose of this research is to find empirical proof about the effect of board size, board composition, and leverage on intellectual capital disclosure. The data used in this research were obtained from manufacturing companies that listed on the Indonesian Stock Exchange (IDX). 288 data were gathered from 144 companies in the year of 2020-2021. Purposive sampling method is used to collect the data and panel data regression model is used for hypothesis testing. Software EViews 9 is used for preparing and processing data. This research reached a conclusion that the number of board composition is positive and have not give a significant effect on intellectual capital disclosure. Variables of board size and leverage have a negative and dont have a significant effect on intellectual capital disclosure.]]>
<![CDATA[ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDING PADA PERUSAHAAN MANUFAKTUR ]]>
<![CDATA[Gervaise, David]]>;
<![CDATA[Nariman, Augustpaosa]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 5 No. 3 (2023): Juli 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v5i3.25317
<![CDATA[This study aims to determine the effect of leverage, firm size, net working capital and profitability on cash holding in manufacturing companies in 2018-2020. The research sample was selected based on the purposive sampling method and the selected sample was 72 companies. The data processing technique used in this study uses multiple regression analysis assisted by the EViews 12 software and Microsoft Excel 2019. The results show that leverage has no significant negative effect on cash holding. Firm size has no significant positive effect on cash holding, while net working capital and profitability have a significant positive effect on cash holding.]]>
<![CDATA[ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS PADA PERUSAHAAN PROPERTY DAN REAL ESTATE ]]>
<![CDATA[Kelvin, Seng]]>;
<![CDATA[Nariman, Augustpaosa]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 5 No. 2 (2023): April 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v5i2.25319
<![CDATA[The purpose of this research is to prove empirically the effect of current ratio, debt to equity ratio, asset turnover, and firm size on profitability in property and real estate companies. This study uses 90 data samples that selected by using purposive sampling method. The data used are secondary data in the form of company annual reports. The object in this study is a property and real estate company listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. The data are processed using Eviews12. The results of this research indicate that asset turnover and firm size has a positive effect on profitability and debt to equity ratio has a negative effect on profitability, while current ratio has no effect on profitability.]]>
