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All Journal Paulus Journal of Accounting (PJA) Contemporary Journal on Business and Accounting
Tuwo, Lukman
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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PENGARUH FRAUD DIAMOND TERHADAP KECURANGAN LAPORAN KEUANGAN Hogianto, Marselinus Adry; Jao, Robert; Mardiana, Ana; Tuwo, Lukman; Holly, Anthony
Paulus Journal of Accounting (PJA) Vol. 6 No. 1 (2024): Paulus Journal of Accounting (PJA)
Publisher : Program Studi Akuntansi Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34207/

Abstract

Tujuan penelitian ini adalah untuk menginvestigasi pengaruh fraud diamond terhadap kecurangan laporan keuangan. Teori fraud diamond terdiri dari empat faktor yang mempengaruhi terjadinya kecurangan, yaitu tekanan, kesempatan, rasionalisasi, dan kemampuan. Penelitian ini menggunakan teori keagenan dan teori fraud diamond untuk menjelaskan hubungan antar variabel. Populasi dalam penelitian ini mencakup perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020-2022. Pemilihan sampel dilakukan dengan metode purposive sampling, yang menghasilkan sebanyak 219 sampel. Data dianalisis menggunakan regresi linear berganda, dan pengujian hipotesis dilakukan melalui uji parsial (uji t). Hasil penelitian ini menunjukkan bahwa tiga faktor dari fraud diamond, yaitu tekanan, rasionalisasi, dan kemampuan, memiliki pengaruh positif dan signifikan terhadap kecurangan laporan keuangan. Penelitian ini menunjukkan bahwa peningkatan pada masing-masing faktor tersebut secara signifikan meningkatkan kecurangan laporan keuangan di perusahaan manufaktur di Indonesia selama periode 2020-2022. 
The Influence of Sustainability Report and Risk Management on Firm Value with Managerial Ability as a Moderating Variable Tuwo, Lukman; Randa, Fransiskus; Raya, Christophorus Brainata Kevin
Contemporary Journal on Business and Accounting Vol 5 No 1 (2025): Contemporary Journal on Business and Accounting (CjBA)
Publisher : Institut Transparansi dan Akuntabilitas Publik (INSPIRING)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58792/cjba.v5i1.78

Abstract

Purpose – The purpose of the study is to examine the effect of managerial ability sustainability report and risk management on firm value. Design/methodology/approach – This research uses purposive sampling method in sample selection. The data sources in this study are annual reports and sustainability reports of manufacture companies listed on the Indonesia Stock Exchange for the period 2020 to 2022. Total of samples that met the criteria are 21 companies. The data collection method used is observation method. The study uses moderation regression analysis. Findings – The results show that sustainability report has a negative and no significant impact on firm value, risk management has a positive and significant impact on firm value, managerial ability to weakens the negative and no significant influence between the sustainability report and firm value, managerial ability strengthens the positive and significant influence between the risk management and firm value Originality – This research investigates the role of management in the relationship between sustainability reporting and risk management to the company's Keywords: Sustainability Report, Risk Management, Managerial Ability, Firm Value. Paper Type Research Result
The Influence of Herding Behaviour, Mental Accounting, and Regret Aversion Bias on Investment Decisions with Framing as a Moderating Variable Tuwo, Lukman; Mardiana, Ana; Dera, Jingga Azaria Yasi
Contemporary Journal on Business and Accounting Vol 5 No 2 (2025): Contemporary Journal on Business and Accounting (CjBA)
Publisher : Institut Transparansi dan Akuntabilitas Publik (INSPIRING)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58792/cjba.v5i2.93

Abstract

Purpose – This study aims to analyze the influence of herding behaviour, mental accounting, and regret aversion bias on investment decisions, as well as the role of framing as moderation variables in these relationships. Design/methodology/approach – The research was conducted on investors who have accounts at securities firms in Makassar City using purposive sampling methods. The samples used were 119 respondents who had met the research criteria. Data were obtained through questionnaires and analyzed using a moderated regression analysis. Findings – Research results show that herding behaviour, mental accounting, and regret aversion can have an effect on investment decisions. In addition, framing proved to be a moderation variable that strengthened the influence of herding behaviour on investment decisions. In contrast, framing weakens the relationship between mental accounting and regret aversion bias with investment decisions. This suggests that framing plays a greater role in influencing external and social behaviour bias, while psychological bias rooted in investors' cognitive and emotional internal processes is less affected by the way information is presented. Originality – This study contributes by integrating the framing variable as a moderator in the relationship between behavioral biases (herding behaviour, mental accounting, and regret aversion bias) and investment decisions, particularly among investors in Makassar City. Keywords: Herding Behaviour, Mental Accounting, Regret Aversion Bias, Investment Decision, Framing, Behavioral Finance Paper Type Research Result
The Effect Of Accounting Conservatism On Earnings Quality With Ownership Structure As A Moderating Variable Tuwo, Lukman; Randa, Fransiskus; Sudewa, Itnoy Caesar
Contemporary Journal on Business and Accounting Vol 6 No 1 (2026): Contemporary Journal on Business and Accounting (CjBA)
Publisher : Institut Transparansi dan Akuntabilitas Publik (INSPIRING)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58792/cjba.v6i1.127

Abstract

Purpose – This study investigates the effect of accounting conservatism on improving earnings quality, moderated by ownership structure. Agency theory and signaling theory are used to explain the relationship between the variables. Design/methodology/approach – The study population consisted of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. Secondary data sources included financial statements and annual reports obtained from the Indonesia Stock Exchange and the companies' official websites. A sample of 97 companies spanning three years was selected using a purposive sampling method. Findings – The results indicate that accounting conservatism has a positive and significant effect on earnings quality, institutional ownership has a positive and significant effect on earnings quality, and managerial ownership has a negative and significant effect on earnings quality. Originality – This study also indicate that institutional ownership does not moderate the relationship between accounting conservatism and earnings quality. Finally, the study found that managerial ownership moderates the relationship between accounting conservatism and earnings quality.
Co-Authors Dera, Jingga Azaria Yasi Fransiskus Randa Hogianto, Marselinus Adry Holly, Anthony Mardiana, Ana Raya, Christophorus Brainata Kevin Robert Jao Sudewa, Itnoy Caesar