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All Journal Jurnal Reviu Akuntansi dan Keuangan JURNAL AKUNTANSI DAN BISNIS
Amalia, Nia
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Economics, Econometrics & Finance

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BUDAYA NASIONAL DAN RISIKO FRAUD Amalia, Nia; Handayani, Rr. Sri
Jurnal Reviu Akuntansi dan Keuangan Vol 9, No 3: Jurnal Reviu Akuntansi Dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1067.851 KB) | DOI: 10.22219/jrak.v9i3.9638

Abstract

This study aims to obtain empirical evidence about the influence of national culture on fraud risk. The lack of literature that discusses fraud risk makes researchers interested in researching the relevance of national culture to understanding the risk of fraud so that it can help reduce fraud. Six dimensions of Hofstede's national culture were used in this study. As well, the Corruption Perception Index is proxied to measure fraud risk.The population in this study are countries in the world registered with the Corruption Perceptions Index 2018 by the Transparency International organization. The sample selection used a purposive sampling method and selected 81 sample countries. Multiple linear regression analysis was used as an analytical tool in this study.The results of the analysis of this study reveal that the dimension of power distance has a positive and significant effect on the risk of fraud. The dimensions of individualism, long-term orientation and indulgence negatively and significantly affect the risk of fraud. On the other hand the dimensions of uncertainty avoidance and masculinity have a positive but not significant effect on risk to the risk of fraud.
PENGARUH RETURN ON ASSET DAN RETURN ON EQUITY TERHADAP HARGA SAHAM SYARIAH STUDI PANEL PADA BURSA EFEK INDONESIA PERIODE 2018-2023 Amalia, Nia; Mohammad Orinaldi
Jurnal Akuntansi dan Bisnis Vol. 5 No. 2 (2025): Oktober 2025 : Jurnal Akuntansi Dan Bisnis
Publisher : LPPM Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/5rscms17

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Return On Asset dan Return On Equity terhadap harga saham. Adapun penelitian ini bersifat Kuantitatif. Data dalam penelitian ini menggunakan data sekunder yang bersumber dari Laporan keuangan periode 2018-2023. Populasi yang digunakan dalam penelitian ini yaitu Perbankan Syariah yang terdaftar di Bursa Efek Indonesia yaitu berjumlah 7 Perbankan Syariah. Metode pengambilan sampel pada penelitian ini adalah Purposive Sampling yang menghasilkan 5 perbankan syariah dengan jumlah 6 periode tahun pengamatan. Teknik analisis data menggunakan analisis regresi data panel dengan aplikasi EViews 12. Hasil dari penelitian ini menunjukkan bahwa, secara parsial variabel Return On Asset tidak berpengaruh terhadap Harga saham dan variabel Return On Equity tidak berpengaruh terhadap harga Saham. Secara simultan Return On Asset dan Return On Equity tidak berpegaruh terhadap Harga Saham. Kata Kunci: Return On Asset, Return On Equity, harga Saham
Co-Authors Handayani, Rr. Sri Mohammad Orinaldi