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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi Manajemen Jurnal Akuntansi Kompetif Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat International Journal of Engagement and Empowerment (IJE2) Journal of Trends Economics and Accounting Research SIGn Journal of Social Science Journal of Accounting and Finance (JAF) Jurnal Pengabdian Sosial
Syahrir, Sasmita Nabila
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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PENGARUH FRAUD HEXAGON TERHADAP FINANCIAL STATEMENT FRAUD PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BEI Wulandari, Sri; Syahrir, Sasmita Nabila; Ilham, Surianto; Timpa, Hasmawati
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.2747

Abstract

This study aims to examine the effect of Fraud Hexagon on Financial Statement Fraud in mining companies listed on the Indonesia Stock Exchange (IDX). Fraud Hexagon consists of pressure, opportunity, rationalization, capability, arrogance, and collusion, while Financial Statement Fraud is measured using the Beneish M-Score. This study uses a quantitative approach with logistic regression analysis and purposive sampling techniques based on the companies' financial statements and annual reports for the observation period. The results show that simultaneously, the Fraud Hexagon influences Financial Statement Fraud, but partially, not all variables have a significant influence. These findings are expected to contribute to the detection and prevention of financial statement fraud in the mining secto. Keyword: Fraud Hexagon, Financial Statement Fraud, Beneish M-Score, Pertambangan.
PENGARUH SISTEM AKUNTANSI TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA BALASARI KEC. POLEANG BARAT Maharani, Maharani; Syahrir, Sasmita Nabila; Ilham, Surianto
Jurnal Akuntansi Kompetif Vol. 9 No. 2 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i2.2820

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh akuntabilitas dan transparansi terhadap pengelolaan dana Program Keluarga Harapan (PKH) di Kelurahan Kowioha, Kecamatan Wundulako, Kabupaten Kolaka. Penelitian ini menggunakan pendekatan kuantitatif mikro dengan jenis penelitian asosiatif. Populasi dalam penelitian ini adalah seluruh Keluarga Penerima Manfaat (KPM) PKH sebanyak 44 responden dengan teknik sampling jenuh. Data dikumpulkan melalui penyebaran kuesioner dan dianalisis menggunakan regresi linear berganda dengan bantuan SPSS 27. Hasil analisis statistik deskriptif menunjukkan bahwa nilai rata-rata variabel akuntabilitas, transparansi, dan pengelolaan dana PKH berada pada kategori baik. Hasil uji parsial (uji t) menunjukkan bahwa akuntabilitas berpengaruh positif dan signifikan terhadap pengelolaan dana PKH. Transparansi juga berpengaruh positif dan signifikan terhadap pengelolaan dana PKH. Secara simultan, akuntabilitas dan transparansi berpengaruh signifikan terhadap pengelolaan dana PKH yang dibuktikan melalui uji F. Nilai koefisien determinasi (R²) menunjukkan bahwa sebagian besar variasi pengelolaan dana PKH dapat dijelaskan oleh variabel akuntabilitas dan transparansi, sedangkan sisanya dipengaruhi oleh variabel lain di luar model penelitian. Temuan ini menunjukkan bahwa semakin baik penerapan akuntabilitas dan transparansi, maka pengelolaan dana PKH akan semakin efektif, tepat sasaran, dan dapat dipertanggungjawabkan. Oleh karena itu, diperlukan peningkatan sistem pelaporan, pengawasan, serta keterbukaan informasi kepada masyarakat guna meningkatkan kepercayaan publik terhadap program bantuan sosial. Kata Kunci: Akuntabilitas, Kuantitatif Mikro, Pengelolaan Dana, Program Keluarga Harapan, Transparansi
PENGARUH GREEN ACCOUNTING DAN UKURAN PERUSAHAAN TERHADAP KINERJA PERUSAHAAN SEKTOR BASIC MATERIAL DI BEI Wati, Mirna; Chairunnas, Arnadi; Syahrir, Sasmita Nabila
Jurnal Akuntansi Kompetif Vol. 9 No. 2 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i2.2825

Abstract

The objective of this study is to analyze the impact of green accounting and firm size on the performance of companies in the raw materials sector listed on the Indonesia Stock Exchange (IDX) during the 2022–2023 period. A quantitative approach using associative methods was applied in this study. Secondary data refers to data that is utilized and obtained from sustainability reports, annual reports, and the PROPER rankings issued by the KLHK. Purposive sampling was the technique used, resulting in a sample of 14 companies and a total of 56 observations. The steps of data analysis using multiple linear regression via software, after passing classical assumption tests including multicollinearity, normality, heterocedasticity, and autocorrelation tests. The results obtained are green accounting has a positive and significant effect on company performance, indicating that better implementation of environmental accounting improves company performance. Firm size also has a positive and significant effect on company performance, suggesting that larger companies have better capabilities in generating optimal performance. Simultaneously, green accounting and firm size have a significant effect on company performance, indicating that both variables jointly contribute to improving company performance. This study implies that companies in the raw materials sector need to make efforts to improve the implementation of green accounting and optimize their resource management practices in order to enhance their sustainability performance. This study can also be used as a source of information for regulators and investors in considering environmental aspects and firm size in decision-making
Co-Authors Abbas, Ahmad Agustina, Niar Aldi, Aldi Alghazali, Muhardi Ananta, Astin Anggraini, Yuyun Anto, La Ode Anzar, Verina Lutfia Ardinal Ardinal Arif Arif Arnadi Chairunnas Basrawi Basrawi Bustang Bustang Dali, Nasrullah Fachry Abda El Rahman Faisal Herisetiawan Jafar Hadisantoso, Erwin Hamid, Fildzah Salsabila Handayani, Nur Rahma Ilham, Surianto Irsan Rahman, Irsan Iswan, Andi Julfikar, Julfikar Jumliana, Jumliana Jusafri La Ode Turi Maharani Maharani, Maharani Mardiana Mardiana Mayasari, Riezka Eka Mirna Wati, Mirna Muhammad Iqbal Muliana, Rika Mursalim Mursalim Nekstriani, Nekstriani Nichen, Nichen Nichen, Nichen Nichen Noki, Noki Nur Hidayani Alimuddin Nuraisyah Nuraisyah Nurdin, Emillia Nurhaisyah, Nurhaisyah Rahayu, Nur Ica Ramadhan, Andi Muh. Fuad Rijal, Muh. Rivat, Rivat Rosdiana Rosdiana Sabarudin Sabarudin Sakti, La Ode Awal Sapriyadi Sari, Muspita sari, Patma Selfiana, Selfiana Selviranda, Selviranda Sri Wulandari Supardi, Dewi Surianto Ilham Syabainul, Rengka Syamsul Rijal Tamriany, Novita Timpa, Hasmawati Triani, Neks Wawo, Andi Basru Wonua, Almansyah Rundu Yuliana, Nopi