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All Journal Riset Akuntansi dan Keuangan Indonesia Widya Balina :Jurnal Ilmu Pendidikan dan Ekonomi Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Review Pendidikan Dasar : Jurnal Kajian Pendidikan dan Hasil Penelitian Jurnal Manajemen Bisnis JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Ekonomi Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) Transekonomika : Akuntansi, Bisnis dan Keuangan Indonesia Auditing Research Journal Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital (JEKOMBITAL) Land Journal IIJSE Majapahit Journal of Islamic Finance and Management
Nursiam, Nursiam
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Social Sciences Other

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PENGUJIAN TEORI FRAUD TRIANGLE DALAM KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR SEKTOR ANEKA INDUSTRI YANG TERDAFTAR DI BEI PADA TAHUN 2019-2022 Dewangga, Bagas Mahardhika Isna; Nursiam, Nursiam
Widya Balina Vol. 9 No. 1 (2024): Jurnal Widya Balina
Publisher : widya balina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53958/wb.v9i1.571

Abstract

Penelitian ini bertujuan untuk menguji teori fraud triangle (pressure, opportunity, dan rationalization) yang diproksikan dengan ACHANGE, LEV, OSHIP, ROA, RECEIVABLE, BDOUT, dan AUDCHANGE dalam Kecurangan Laporan Keuangan perusahaan manufaktur sektor aneka industri di Indonesia yang terdaftar pada Bursa Efek Infonesia (BEI) tahun 2019-2022. Metode pemilihan sampel menggunakan purposive sampling dan diperoleh 17 perusahaan dengan jumlah sampel 68. Metode analisis data yang digunakan adalah regresi linear berganda dengan bantuan SPSS versi 21. Hasil dari penelitian ini menunjukkan bahwa variabel ROA, dan RECEIVABLE berpengaruh terhadap Kecurangan Laporan Keuangan, sedangkan ACHANGE, LEV, OSHIP, BDOUT, dan AUDCHANGE tidak berpengaruh terhadap Kecurangan Laporan Keuangan.
Karakteristik Pemerintah Daerah dan Financial Distress: Pendekatan Moderasi Opini Audit sebagai Deteksi Dini Fiskal Kusumawati, Annisa Fitriana; Nursiam, Nursiam; Sofi, Putri Linggasari; Rahardi, Rafi Amani Muflih; Satriatama, Kenji; Ferdyamin, Pinnacle; Setiawan, Ahmad Syihan
Journal of Business and Economics Research (JBE) Vol 6 No 2 (2025): June 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v6i2.7480

Abstract

The urgency of this research stems from the Covid-19 pandemic which has caused health and economic challenges in many countries. This crisis has caused local governments to be in distress, where the initial signs of financial distress in local governments are very important for several reasons. Audit opinions issued by external auditors such as the BPK can provide a clear picture of the financial condition and transparency of budget management at the local government level. Therefore, the objectives of this study are (1) To analyze the relationship between local government characteristics and financial distress (2) To find empirical evidence regarding the impact of whether audit opinions can be an early signal of financial distress. The research method used is quantitative using multiple linear regression to test the effect of local government characteristics on financial distress, in addition to using moderation interaction analysis to determine the role of audit opinion as a moderator variable. The data used are financial reports of companies in the infrastructure, utilities, and transportation sectors in 2020-2023 with data processing using SPSS version 26. The results of the study indicate that financial dependence and service solvency do not have a significant effect on financial distress, while regional independence, poverty, and local revenue have a significant effect. High regional independence and PAD tend to reduce the risk of financial distress, while high poverty rates increase the risk. Audit opinions were found to moderate the relationship between regional independence and financial distress, but did not moderate the relationship between service solvency or other variables with financial distress. These findings emphasize the importance of increasing fiscal independence and PAD management as well as poverty alleviation as a strategy to maintain regional financial stability.
Co-Authors Aisy, Asri Rohadatul Angraeni, Putri Yufi Arifin, Mohkamat Fajar Arsalan, Falih Chandra Chandra Dewangga, Bagas Mahardhika Isna Ferdyamin, Pinnacle Haninda Condrowati Hery Widijanto Kurnia Rina Ariani Kusumawati, Annisa Fitriana Margareta, Dea Mustika, Evitha Puspa Rachmalia, Athira Mitha Rafi Amani Muflih Rahardi Rahayu, Vicky Sari Ramdhani, Gabrilia Divka Kresna Rizky Kurniawan Salsani, Iyaz Rahma Sasikirana, Satria Budi Satriatama, Kenji Setiawan, Ahmad Syihan Sofi, Putri Linggasari Syahara, Carissa Citra Aulia Wahyuni, Putu Eka Sri Widjaya, Wisnu Wulan Sulistyowati Yanissa, Anastasia Auti Merry