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All Journal Economics and Digital Business Review International Journal of Economics, Business, and Entrepreneurship (IJEBE) Jurnal Pemberdayaan Umat
Idris, Agus Zahron
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Public Health Social Sciences Other

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An Analysis of The Effect of Corporate Characteristics and Auditor Characteristics on Audit Fee Evana, Einde; Farichah, Farichah; Mirfazli, Edwin; Idris, Agus Zahron; Tudor, Adriana Tiron
International Journal of Economics, Business, and Entrepreneurship Vol 2 No 1 (2019): IJEBE January - June 2019
Publisher : FEB - Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (404.236 KB) | DOI: 10.23960/ijebe.v2i1.51

Abstract

The title of this study is an analysis of the effect of corporate characteristics and auditor characteristics on the audit fee. The study aims to prove that the audit fee is influenced by the company characteristics (company size, business complexity, risk, profitability) and the manufacturing companies listed on the Stock Exchange in 2010-2014. The technique of sampling with purposive sampling obtains 88 companies, which is relevant to the multiple regression analysis tools. The results of this study indicate the significant effect among variables company size, the company profitability, and the auditor size toward the audit fee. However, the company’s complexity, the company’s risk, and audit tenure have no significant effect on the audit fee.
Pelatihan Manajemen Risiko dan Pendampingan Solusi Hukum bagi UMKM di Kota Bandar Lampung Idris, Agus Zahron; Suningsih, Sri; Nurdiono , Nurdiono; Septiyanti, Ratna; Waspodo, Lego
Jurnal Pemberdayaan Umat Vol. 3 No. 1 (2024): Februari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jpu.v3i1.2972

Abstract

Purpose: This community service activity aims to provide training for MSMEs in Bandar Lampung regarding risk management in business development, business licensing procedures, and IPR registration as well as bridging free legal aid institutions for MSMEs who need legal assistance. Methodology/approach: This community service activity is conducted in the form of training related to legal literacy for MSMEs in Bandar Lampung. Results/findings: The pre-test and post-test showed that the participants' knowledge before socialization was 57%, and increased by 19%, that is, 76%. In this way, partners are more aware of the importance of having a business license and mitigating risks in running a business, as well as other benefits, such as securing legal protection and running business operations safely. In addition, it can make it easier to develop your business, such as collaborating with other business actors, and making it easier to export and import products. Limitation: The limitation of this community service activity is that it looks into the problem faced by MSMEs in Bandar Lampung, which does not have a business license to run the business. Contribution: Partners gain a better understanding of the legal problems and solutions for MSMEs, such as how to make it easier to borrow funds from banks. Other benefits include the provision of business assistance by the government.
Pengaruh Faktor Pembentuk Fraud Pentagon Terhadap Fraudulent Financial Statements Menggunakan Beneish M-Score Pada Perusahaan BUMN Yang Terlisting Di BEI Cahyani, Ni Made Dewanti; Idris, Agus Zahron
Economics and Digital Business Review Vol. 6 No. 2 (2025): February - July
Publisher : STIE Amkop Makassar

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh fraud pentagon yang terdiri dari pressure, opportunity, rationalization, competence, dan arrogance terhadap fraudulent financial statements pada Badan Usaha Milik Negara (BUMN) Non-Keuangan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2018–2023. Deteksi fraud dilakukan menggunakan model Beneish M-Score dengan pendekatan variabel dummy. Penelitian ini menggunakan metode kuantitatif deskriptif dengan data sekunder yang diperoleh dari laporan keuangan dan annual report sebanyak 17 perusahaan selama 6 tahun pengamatan, menghasilkan total 102 observasi. Teknik purposive sampling digunakan untuk menentukan sampel, dan analisis data dilakukan dengan regresi logistik menggunakan software EViews 10. Hasil penelitian menunjukkan bahwa hanya variabel opportunity yang berpengaruh positif dan signifikan terhadap fraudulent financial statements. Sementara itu, variabel pressure, rationalization, dan arrogance berpengaruh positif namun tidak signifikan, dan variabel competence berpengaruh negatif tidak signifikan. Temuan ini mengindikasikan bahwa peluang akibat lemahnya pengawasan merupakan faktor utama yang mendorong terjadinya fraud dalam laporan keuangan BUMN.
Analisis Pengaruh Fraud Hexagon Terhadap Financial Statement Fraud Menggunakan Dechow F-Score Pada Perusahaan BUMN Go Public Indonesia Sari, Evi Maryana; Idris, Agus Zahron
Economics and Digital Business Review Vol. 6 No. 2 (2025): February - July
Publisher : STIE Amkop Makassar

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Abstract

Penelitian ini menganalisis pengaruh elemen Fraud Hexagon terhadap financial statement fraud pada perusahaan BUMN nonkeuangan yang terdaftar di BEI periode 2019–2023. Deteksi fraud dilakukan menggunakan metode Dechow F-Score. Sampel sebanyak 17 perusahaan dipilih melalui purposive sampling. Data dianalisis menggunakan regresi logistik dengan bantuan SPSS. Hasil penelitian menunjukkan bahwa financial stability berpengaruh positif signifikan terhadap financial statement fraud. Sementara itu, koneksi politik berpengaruh negatif signifikan. Lima elemen lainnya—external pressure, ineffective monitoring, change in auditor, change in director, dan frequent number of CEO’s picture—tidak berpengaruh signifikan. Temuan ini mengindikasikan pentingnya pengawasan terhadap stabilitas keuangan dan keterkaitan politik dalam mencegah fraud laporan keuangan BUMN.
Co-Authors Cahyani, Ni Made Dewanti Einde Evana, Einde Fakhri, Naufal Sulthon Farichah, Farichah Lego Waspodo Mirfazli, Edwin Nurdiono , Nurdiono Ratna Septiyanti Sari, Evi Maryana Suningsih, Sri Tudor, Adriana Tiron Widiyanti, Ade