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CORPORATE GOVERNANCE DAN MANAJEMEN LABA Ambarwati, Sri; Azizah, Widyaningsih; Aprizalni, Lidya
Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Vol 5 No 1 (2024): Jurnal Akuntansi Dan Bisnis Indonesia (JABISI)
Publisher : Program Studi Akuntansi Institut Bisnis dan Informatika (IBI) Kosgoro 1957

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55122/jabisi.v5i1.1260

Manajemen sering didorong untuk mencapai kinerja terbaik bagi perusahaan yang mereka pimpin, yang dapat mendorong mereka untuk melakukan praktik manajemen laba. Good Corporate Governance merupakan salah satu mekanisme yang bertujuan untuk mencegah terjadinya manajemen laba. Indikator Good Corporate Governance dalam penelitian ini mencakup kepemilikan institusional, kepemilikan manajerial, jumlah dewan komisaris, dan proporsi dewan komisaris independen. Karena adanya inkonsistensi hasil penelitian sebelumnya, penelitian ini dilakukan kembali dengan fokus pada perusahaan manufaktur di sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia pada periode 2017-2020. Pengukuran manajemen laba dilakukan dengan menggunakan conditional revenue model. Hasil penelitian, yang dianalisis menggunakan perangkat lunak Eviews 12, menunjukkan bahwa hanya kepemilikan manajerial yang berpengaruh terhadap praktik manajemen laba pada perusahaan di sub sektor makanan dan minuman. Implikasi dari penelitian ini adalah bahwa manajemen dapat menggunakan fungsi kepemilikan manajerial untuk mengurangi ketidakselarasan kepentingan antara manajemen dengan pemilik atau pemegang saham, sehingga dapat mengurangi tingkat praktik manajemen laba.

Can the Fraud Hexagon Components Detect Fraudulent Financial Reporting? Azizah, Widyaningsih
Golden Ratio of Finance Management Vol. 4 No. 2 (2024): April - September
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v4i2.447

Accounting information in financial statements is very important for users of financial statements when deciding. Management tries to make these financial statements perform well. Opportunistically, managers can manipulate financial statements to make them look good, which encourages companies to commit fraud on financial statements. This study uses the Fraud Hexagon component to examine the factors that influence financial statement fraud. Fraud hexagon theory is the latest six-dimensional fraud component developed by Vousinas by adding aspects of collusion. Sample selection is based on the purposive sampling method. The analysis method used in this research is panel data logistic regression analysis through the Eviews 10 application. The results showed that opportunity, rationalization, and capability did not affect financial statement fraud. The other three components of the fraud hexagon, namely pressure, arrogance, and conspiracy, significantly affect financial statement fraud.

Financial Statement Fraud Before the Pandemic COVID-19 Azizah, Widyaningsih
Golden Ratio of Finance Management Vol. 4 No. 2 (2024): April - September
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v4i2.480

Financial statement fraud is a practice that can cause huge losses for investors, a lack of trust in the market and the existing accounting system, and the wrong decision-making process. Financial statement fraud can start from the manipulation of financial statements that are considered immaterial but then become a massive accounting scandal or start from the opportunistic behavior of managers so that their goals can be achieved. This study relies on the components of the fraud diamond to detect financial statement fraud, which consists of pressure, opportunity, rationalization, and ineffective monitoring. Pressure is proxied by external pressure, opportunity is proxied by ineffective monitoring, rationalization is proxied by auditor changes where auditor changes in companies can be seen as an attempt to eliminate fraud trials by previous auditors, and capability is proxied by changes in directors. This study succeeded in proving that pressure has a significant negative effect on financial statement fraud, and capability has no significant effect on financial statement fraud. Meanwhile, opportunity and rationalization do not affect financial statement fraud.

Faktor - Faktor yang Mempengaruhi Pertimbangan Tingkat Materialitas Dalam Pengauditan Laporan Keuangan cahyati, dinda; Murni, Yetty; Nelyumna, Nelyumna; Azizah, Widyaningsih
Jurnal Ilmiah Akuntansi Pancasila (JIAP) Vol 5 No 1 (2025): Maret
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jiap.v5i1.8433

The study aims to test and analyze the influence of auditor profesionalisme, auditor experience, auditor competence, the ethics of the auditor profession, audit risk, and auditor independence on the level of materiality in financial statements at the public accounting office in Jakarta Selatan. The population used in this study an auditor-auditor who works in the public accounting office in the Jakarta Selatan region. The sample in this study was determined using purposive sampling, and based on the method obtained 14 public accounting office in Jakarta Selatan. This research uses primary data obtained through a questionnaire. The analysis method used in this study SPSS Version 30. The result of this study indicate that professionalism greatly influences the consideration of materiality levels in financial statements audits.

ANALISIS PENGARUH FRAUD HEXAGON TERHADAP KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2023 Nurjian Anggraini, Dias; Azizah, Widyaningsih; Damayanti, Ameilia
Relevan : Jurnal Riset Akuntansi Vol. 5 No. 2 (2025): Mei
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/relevan.v5i2.8722

This research aims to analyze the factors that drive Financial Statement Fraud using Fraud Hexagon analysis. This study analyzes stimulus proxied by financial stability, opportunity proxied by ineffective monitoring, rationalization proxied by quality change in auditor, capability proxied by change in director, arrogance proxied by frequent number of CEO's picture, and collusion proxied by political connection towards financial statement fraud. Based on the results of the purposive sampling method, 36 banking sector companies were obtained that met the sample criteria. The analysis method used is panel data logistic regression analysis through the Eviews 12 application. The results showed that frequent number of CEO' picture has an effect on financial statement fraud. While financial stability, ineffective monitoring, change in auditor, change in director and political connection do not affect the potential for financial statement fraud.

Pengaruh Pengungkapan Islamic Social Reporting dan Corporate Governance terhadap Accruals Earning Management pada Perbankan Syariah di Indonesia Prasetyo, Yudha; Amyulianthy, Rafrini; Azizah, Widyaningsih; S, Basis Gumilarsih; Lysandra, Shanti
Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 2 No. 1 (2021): Juni 2021
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/al-mal.v2i01.8032

Tujuan penelitian ini adalah untuk mengetahui efek Islamic Social Reporting (ISR) dan corporate governance (CG) terhadap managament pendapatan akrual terhadap perbankan syariah di Indonesia. Metode pendekatan penelitian yang digunakan yaitu metode kuantitatif. Sampel diperoleh sebagai 8 perusahaan perbankan syariah dari 11 perusahaan perbankan yang terdaftar dengan masa observasi selama 5 tahun. Alat olah data yang digunakan yaitu SPSS. Hasil penelitian ini menunjukkan bahwa islamic social reporting (ISR) memiliki efek signifikan positif terhadap managament penghasilan akrual. Sedangkan tata kelola perusahaan (CG) berpengaruh signifikan terhadap managament pendapatan akrual. Keterbatasan pada penelitian ini untuk mengamati managament pendapatan akrual terhadap perbankan syariah di Indonesia ditentukan oleh variabel Islamic Social Reporting (ISR) dan corporate governance (CG), sehingga masih memungkinkan untuk peneliti yang lain melakukan penelitian terkait dengan tema yang sama dengan menambahkan variabel yang lain yang bisa mempengaruhi tata kelola perusahaan. Implikasi pada penelitian ini untuk melihat bagaimana perusahaan membuat kebijakan managament pendapatan akrual terhadap perbankan syariah di Indonesia yang akan ditentukan dari Islamic Social Reporting (ISR) dan corporate governance (CG)pada perusahaan tersebut, apabila Islamic Social Reporting (ISR) dan corporate governance (CG) terlaksana dengan baik, maka akan menghasilkan managament pendapatan akrual terhadap perbankan syariah di Indonesia.

Does industry type matter?. Sustainability reporting disclosure gaps between manufacturing and non-manufacturing firms Yatim, Muhammad Rubiul; Al Islami, Muhammad Izzah; Wahyudi, Ade; Indriati, Petiana; Azizah, Widyaningsih
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol. 9 No. 2 (2024): Keberlanjutan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/keberlanjutan.v9i2.y2024.p140-150

This study examines the differences in the level of sustainability report disclosures between manufacturing and non-manufacturing companies listed on the Indonesia Stock Exchange in 2022. Using GRI standards, the analysis was conducted on 699 companies selected through purposive sampling. The Mann-Whitney test results show that manufacturing companies have higher levels of sustainability disclosure compared to non-manufacturing companies. This research is significant as it addresses the global demand for corporate accountability in sustainability, particularly in Indonesia, where disclosure quality varies across sectors. The findings emphasize that stakeholder and regulatory pressures play a critical role in promoting sustainability practices, consistent with Stakeholder Theory and Legitimacy Theory. The implications of this study highlight the need for stricter regulatory policies to encourage sustainability disclosures across all sectors. Non-manufacturing companies can leverage these findings to enhance their reputation and competitiveness through the adoption of sustainability practices. This study provides strategic insights for regulators, companies, and the public to strengthen sustainability agendas comprehensively.

Green Accounting and Earnings Management In Indonesian Manufacturing Companies Azizah, Widyaningsih; Fujianti, Lailah
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 2 (2024): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i2.841

Green accounting and earnings management are two concepts in accounting that have different focuses but can be interrelated in corporate practice. This study was conducted to determine the effect of green accounting implementation on earnings management before and during the COVID-19 pandemic. The research population consists of manufacturing companies listed on the Indonesia Stock Exchange in 2019–2021. The research sample consisted of 159 companies selected through a purposive sampling technique. Data analysis was carried out through regression analysis methods, paired sample t-tests, and the McNemar test. The results showed that there were differences in earnings management practices in the period before and during the COVID-19 pandemic. Meanwhile, green accounting practices before and during the COVID-19 pandemic showed no difference and had no significant effect on earnings management in that period. Significant profitability during the pandemic seems to be more dominant in influencing earnings management than green accounting practices.

CORPORATE GOVERNANCE DAN MANAJEMEN LABA Ambarwati, Sri; Azizah, Widyaningsih; Aprizalni, Lidya
Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Vol. 5 No. 1 (2024): Jurnal Akuntansi Dan Bisnis Indonesia (JABISI)
Publisher : Program Studi Akuntansi Institut Bisnis dan Informatika (IBI) Kosgoro 1957

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55122/jabisi.v5i1.1260

Manajemen sering didorong untuk mencapai kinerja terbaik bagi perusahaan yang mereka pimpin, yang dapat mendorong mereka untuk melakukan praktik manajemen laba. Good Corporate Governance merupakan salah satu mekanisme yang bertujuan untuk mencegah terjadinya manajemen laba. Indikator Good Corporate Governance dalam penelitian ini mencakup kepemilikan institusional, kepemilikan manajerial, jumlah dewan komisaris, dan proporsi dewan komisaris independen. Karena adanya inkonsistensi hasil penelitian sebelumnya, penelitian ini dilakukan kembali dengan fokus pada perusahaan manufaktur di sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia pada periode 2017-2020. Pengukuran manajemen laba dilakukan dengan menggunakan conditional revenue model. Hasil penelitian, yang dianalisis menggunakan perangkat lunak Eviews 12, menunjukkan bahwa hanya kepemilikan manajerial yang berpengaruh terhadap praktik manajemen laba pada perusahaan di sub sektor makanan dan minuman. Implikasi dari penelitian ini adalah bahwa manajemen dapat menggunakan fungsi kepemilikan manajerial untuk mengurangi ketidakselarasan kepentingan antara manajemen dengan pemilik atau pemegang saham, sehingga dapat mengurangi tingkat praktik manajemen laba.

Can the Fraud Hexagon Components Detect Fraudulent Financial Reporting? Azizah, Widyaningsih
Golden Ratio of Finance Management Vol. 4 No. 2 (2024): April - September
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v4i2.447

Accounting information in financial statements is very important for users of financial statements when deciding. Management tries to make these financial statements perform well. Opportunistically, managers can manipulate financial statements to make them look good, which encourages companies to commit fraud on financial statements. This study uses the Fraud Hexagon component to examine the factors that influence financial statement fraud. Fraud hexagon theory is the latest six-dimensional fraud component developed by Vousinas by adding aspects of collusion. Sample selection is based on the purposive sampling method. The analysis method used in this research is panel data logistic regression analysis through the Eviews 10 application. The results showed that opportunity, rationalization, and capability did not affect financial statement fraud. The other three components of the fraud hexagon, namely pressure, arrogance, and conspiracy, significantly affect financial statement fraud.

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