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All Journal JAIM (Jurnal Abdi Masyarakat) MEDIA BISNIS Jurnal Akuntansi Bisnis Pelita Bangsa E-Jurnal Akuntansi TSM
INDRASTUTI, DEWI KURNIA
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Humanities Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : MEDIA BISNIS

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Pengaruh Kepemilikan Institusional, Leverage, Dan Faktor Lainnya Terhadap Manajemen Laba Rahmawati, Fitri; Indrastuti, Dewi Kurnia
Media Bisnis Vol. 16 No. 2 (2024): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

This research aims to obtain empirical evidence about the effect of independent variables on the dependent variable and analyse factors that affecting earnings management. The independent variables in this research are institutional ownership, leverage, firm size, dividend policy, independent commissioner, and audit quality. This research used sample of 153 data from 51 manufacturing companies in the non cyclicals, cyclicals, and basic materials sector listed on the Indonesia Stock Exchange for the priode 2020 to 2022. This study used purposive sampling method for sample selection and used multiple regression for data analysis. The empirical evidence obtained from this study shows that independent commissioners and audit quality have a negative effect on earnings management. These results indicate that the presence of Independent commissioners will enhance the quality of supervision over manager behavior so that earnings management practices will decrease. Earnings management is negatively impacted by audit quality because managers are less likely to use earnings management techniques when an audit is conducted by an auditor with high capability, competence, independence, and experience. Further, institutional ownership, leverage, firm size, dividend policy have no effect on earnings management.
Probing the predictors of fraud using the Fraud Pentagon Theory Pande Raja Sitanggang, Jhosua; Indrastuti, Dewi Kurnia
Media Bisnis Vol. 17 No. 1 (2025): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v17i1.2738

Abstract

This study aims to investigate how the elements of the fraud pentagon influence the prediction of financial statement fraud. The research identifies six independent variables: financial target, ineffective monitoring, auditor changes, director changes, the number of CEO photos, and personal financial need, while the dependent variable is financial statement fraud. The sample consists of companies from the energy, cyclical, and non-cyclical sectors listed on the Indonesia Stock Exchange, selected based on specific criteria, yielding 168 samples from 56 companies over the period from 2020 to 2022. A purposive sampling method was applied, and multiple regression analysis was conducted. The F-score model was utilized in this research to estimate the likelihood of financial statement fraud. The findings confirm that the independent variable of auditor changes has a positive effect on financial statement fraud, while the independent variable of the number of CEO photos exhibits a negative effects on financial statement fraud. Conversely, the independent variables of financial target, ineffective monitoring, director changes, and personal financial need do not appear to impact financial statement fraud.
Model Fraud Hexagon untuk Mengidentifikasi Kecurangan Laporan Keuangan Harmawati, Pratiwi; Indrastuti, Dewi Kurnia
Media Bisnis Vol. 17 No. 2 (2025): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/kg13bb52

Abstract

This study aims to examine the influence of independent variables on fraudulent financial statements. The independent variables analyzed include financial stability, financial targets, external pressure, personal financial needs, collusion, capability, nature of the industry, effective monitoring, ego, and change in auditor. The sample consists of 121 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2021–2023, totaling 363 data points. The methods used are purposive sampling and logistic regression. The analysis results indicate that the Nature of Industry shows a negative effect on fraudulent financial statements. Higher receivables tend to reduce the risk of fraudulent financial statements, as they require comprehensive disclosure and in-depth analysis, enhancing creditor oversight. Meanwhile, Financial Stability, Financial Targets, External Pressure, Personal Financial Needs, Collusion, Effective Monitoring, Capability, Ego, and Change in Auditor do not significantly influence fraudulent financial statements.
Co-Authors Aldani, Malika Putri Arief Effendi, Muhammad Elvy Napitupulu, Bertha Ferry Suhardjo Fitri Rahmawati Harmawati, Pratiwi Irwanto Handojo Nur Azizah , Dienda Pande Raja Sitanggang, Jhosua Yansyahid , Dzikrie