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All Journal International Journal of Public Budgeting, Accounting and Finance BEGAWE: Jurnal Pengabdian Masyarakat
Fathia, Fathia
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Arts Humanities Economics, Econometrics & Finance Social Sciences

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ANALYSIS OF FACTORS AFFECTING THE FRAUD FINANCIAL STATEMENT IN TRIANGLE FRAUD PERSPECTIVE: EMPIRICAL STUDY IN MANUFACTURING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE (IDX) IN 2013 – 2017 Fathia, Fathia
International Journal of Public Budgeting, Accounting and Finance Vol 2 No 3 (2019): Journal of Public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (240.935 KB)

Abstract

This study aims to analyse the effect of financial stability, external pressure, financial targets, ineffective monitoring, change in auditors, and rationalization both simultaneously and partially on financial statement fraud on manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. The research population was manufacturing companies listed on the Indonesia Stock Exchange in 2013 - 2017 as many as 98 companies. Data analysis method in this study uses Eviews program. The results of this study are that Financial Stability has a positive and significant effect on financial statement fraud. External Pressure has a positive and significant effect on financial statement fraud. Financial Target has a negative and significant effect on financial statement fraud. Ineffective Monitoring has a negative and significant effect on financial statement fraud. Change In Auditor has a negative and insignificant effect on financial statement fraud. Rationalization has a positive and significant effect on financial statement fraud. Financial Stability, External Pressure, Financial Targets, Effective Monitoring, Change In Auditors, and Rationalisation simultaneously have a significant effect on financial statement fraud variables.
PELATIHAN OBSTACLE AVOIDER ROBOT UNTUK PENGENALAN DUNIA ROBOTIKA BAGI SISWA SMAN 2 KABUPATEN TANGERANG Guntara, Yudi; Fathia, Fathia; Harisudin, Ahmad; Anugrah, Azyumardi Rais
BEGAWE: Jurnal Pengabdian Masyarakat Vol. 1 No. 2 (2023): BEGAWE: Jurnal Pengabdian Masyarakat, Desember 2023
Publisher : Lembaga Berugak Baca

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62667/begawe.v1i2.27

Abstract

Integrating robotics into the education curriculum is a progressive step that can open doors for academic and student progress. The problems faced by extracurricular students at KIR SMAN 2 Tangerang Regency related to integrating robotics with academics have yet to be achieved. To facilitate students' academic and professional progress, the solution to this problem is to hold robotics training to introduce the world of robotics. The methods used include presentations, discussions, demonstrations, and practicums. The results of this research produced students who were able to assemble an Arduino obstacle avoider robot.
Co-Authors Anugrah, Azyumardi Rais Guntara, Yudi Harisudin, Ahmad