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Sugiarti, Rita
Universitas Indraprasta PGRI

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FRAUD HEXAGON THEORY DALAM MENDETEKSI FRAUDULENT FINANCIAL STATEMENT Sugiarti, Rita
JABE (Journal of Applied Business and Economic) Vol 10, No 3 (2024): JABE (Journal of Applied Business and Economic)
Publisher : UNIVERSITAS INDRAPRASTA PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30998/jabe.v10i3.23312

Abstract

Kecurangan laporan keuangan masih menjadi isu penting dalam dunia bisnis. Sehingga teori-teori yang berkaitan dengan fraud juga selalu diteliti dan mengalami perkembangan. Perkembangan terbaru dari teori fraud adalah ditemukannya Fraud Hexagon Theory oleh Vousinas (2019). Penelitian ini bertujuan untuk membuktikan bukti empiris mengenai pengaruh Fraud Hexagon Theory terhadap kecurangan laporan keuangan. Hipotesis dibangun berdasarkan teori tersebut. Perusahaan go public yang termasuk dalam sub sektor konstruksi bangunan menjadi sampel penelitian yang kemudian dipilih berdasarkan purposive sampling, sampel akhir berjumlah 15 perusahaan dengan 5 tahun penelitian (75 Perusahaan-Tahun). Banlance data panel yang diperoleh diolah menggunakan E-Views Versi 10. Hasil penelitian membuktikan bahwa pressure eksternal, opportunity, dan collution berpengaruh positif signifikan terhadap fraud laporan keuangan. Sedangkan pressure internal, rationalization, capability, dan arrogance tidak berpengaruh terhadap fraud laporan keuangan. Hasil penelitian ini diharapkan dapat memberikan manfaat kepada perusahaan sebagai bahan pertimbangan dalam pengambilan keputusan terutama berkaitan dengan kecurangan laporan keuangan.
THE ROLE OF POVERTY IN MEDIATING THE EFFECT OF EDUCATION AND UNEMPLOYMENT ON ECONOMIC GROWTH Sugiarti, Rita; Astuty, Pudji
JABE (Journal of Applied Business and Economic) Vol 11, No 3 (2025): (JABE)Journal of Applied Business and Economic
Publisher : UNIVERSITAS INDRAPRASTA PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30998/jabe.v11i3.29023

Abstract

The issue of poverty and economic growth is a significant problem many countries face. Many countries, including Indonesia, focus on eliminating poverty and creating good economic growth. This Research aims to test the influence of Education and Unemployment on poverty and its impact on economic growth. 34 provinces in Indonesia, with 9 years of study, resulting in 306 balanced panel data. The data were analyzed using panel data regression and influence—no direct influence on the Sobel Test. Research results show that the level of education is influential to poverty and economic growth, whereas the level of Unemployment is influential to poverty; however, it is not influential to economic growth. Poverty can also lower economic growth. Research also finds that existence influences economic growth without direct poverty. Results study. This implies that the government needs to add expenditure in the sector of Education, like help scholarships, KIP, KJP, or development infrastructure, and assistance such as BLT or social assistance, to get rid of poverty, because the second variable has proven its impact on economic growth in Indonesia.
Co-Authors Astuty, Pudji