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All Journal JURNAL SYARIKAH : JURNAL EKONOMI ISLAM Jurnal Ekonomi Bisnis dan Kewirausahaan BISNIS : Jurnal Bisnis dan Manajemen Islam
Khoirunnisa, Awaliyatu
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Economics, Econometrics & Finance Other

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IDENTIFIKASI KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN YANG LISTED DI JAKARTA ISLAMIC INDEX 70: PENDEKATAN FRAUD DIAMOND THEORY Khoirunnisa, Awaliyatu; Amaroh, Siti
JURNAL SYARIKAH : JURNAL EKONOMI ISLAM Vol. 6 No. 1 (2020): Jurnal Syarikah
Publisher : Program Studi Ekonomi Islam FEI UNIDA Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jsei.v6i1.2592

Abstract

enelitian ini bertuiuan untuk mengidentifikasi kecurangan laporan keuangan padaperusahaan yang listed di Jakarta Islamic Index 70 dengan pendekatan Fraud DiamondTheory. Populasi penelitian adalah perusahaan pada Jakarta Islamic Index 70 pada tahun2018 dengan sampel 55 perusahaan. Tehnik analisis data menggunakan Fraud Score. Hasilpenelitian menunjukkan bahwa pada variabel financial stability, financial target danopportunity berpengaruh positif dan signifikan, sedangkan pada variabel eksternal pressure,change in auditor, change of director tidak memiliki pengaruh terhadap identifikasikecurangan laporan keuangan.
DETERMINAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR): SYSTEMATIC LITERATURE REVIEW PERIODE 2023-2026 Rizka Fajriana Fitri Prasetya; Awaliyatu Khoirunnisa’
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol. 3 No. 2 (2026): April : Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBER)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/hxk50f43

Abstract

This study aims to analyze the determinants of Corporate Social Responsibility (CSR) disclosure using a Systematic Literature Review (SLR) approach for the period 2023–2026. CSR disclosure is an important indicator reflecting corporate transparency and accountability in economic, social, and environmental aspects. This study employs a descriptive qualitative approach using SLR methodology, which consists of planning, conducting, and reporting stages. The data were collected from 20 relevant scientific articles related to CSR disclosure determinants. The results indicate that firm size is as the most dominant and consistent factor influencing CSR disclosure, followed by profitability and leverage, which show inconsistent results. In addition, non-financial factors such as environmental performance, government regulations, audit committees, and media exposure also play a significant role in enhancing CSR disclosure. Meanwhile, variables such as liquidity, ownership structure, earnings management, and board of directors tend to have no significant effect. These findings suggest that CSR disclosure is influenced by a combination of internal and external factors and cannot be explained by a single variable.
Fraud Pentagon Theory dalam Mendeteksi Fraudulent Financial Reporting Pada Perusahaan yang Terdaftar di Jakarta Islamic Index 70 (JII 70) Tahun 2018 Khoirunnisa, Awaliyatu; Rahmawaty, Anita; Yasin, Yasin
BISNIS Vol 8, No 1 (2020): BISNIS: Jurnal Bisnis dan Manajemen Islam
Publisher : Universitas Islam Negeri Sunan Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v8i1.7381

Abstract

This study aims to detect fraudulent financial reporting through fraud pentagon theory in companies listed in the Jakarta Islamic index 70. The research method used is quantitative research with a comparative causal approach. Related to sampling using purposive sampling. The findings in this study are the financial target variables, external pressure, nature of industry and rationalization have a significant effect on the detection of financial statement fraud. As for financial stability, ineffective monitoring, change in auditors, change of director, and arrogancy do not have a significant effect on the detection of financial statement fraud.
Co-Authors Anita Rahmawaty Rizka Fajriana Fitri Prasetya Siti Amaroh Yasin, Yasin