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All Journal International Journal of Informatics and Communication Technology (IJ-ICT) Elektron Jurnal Ilmiah Jurnal ELTIKOM : Jurnal Teknik Elektro, Teknologi Informasi dan Komputer Jurnal AKSI (Akuntansi dan Sistem Informasi) Health Sciences and Pharmacy Journal Jurnal Bisnis Tani Jurnal Amplifier: Jurnal Ilmiah Bidang Teknik Elektro dan Komputer Brilliance: Research of Artificial Intelligence International Journal of Advanced Science Computing and Engineering International Journal of Wireless And Multimedia Communications JURNAL PENGABDIAN PEMBANGUNAN PERTANIAN DAN LINGKUNGAN (JP3L)
Siska Aulia
Prodi S2 Teknik Elektro Universitas Andalas
Aerospace Engineering Agriculture, Biological Sciences & Forestry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Health Professions Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Beneish M-Score, Audit Opinions, and Financial Manipulation: Evidence from Indonesia’s Infrastructure Sector Kurniawan, Umarudin; Ridwansyah, Eksa; Aulia, Siska
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 10 No. 2 (2025)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v10i2.934

Abstract

The increasing incidence of financial statement manipulation in Indonesia has raised serious concerns regarding the credibility of audit opinions issued by independent auditors. This study investigates the extent to which audit opinions reflect indications of financial manipulation, utilizing the Beneish M-Score model as a diagnostic tool. The research focuses on infrastructure companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Employing a descriptive quantitative approach and binary logistic regression analysis, companies are classified as either manipulators or non-manipulators based on their M-Score, and subsequently compared with the audit opinions they received. Findings reveal a sharp rise in the number of companies flagged as manipulators, reaching a peak of 85% in 2022 before declining to 65% in 2023. Alarmingly, most of these identified manipulators still received Unqualified Opinions, highlighting a significant audit expectation gap. This discrepancy suggests potential weaknesses in auditors’ fraud risk assessment and underscores the urgent need for enhanced professional scepticism and analytical rigor in the audit process.
4G LTE Network Quality and TCP/IP Performance of Telkomsel Provider in the Lolong Belanti Area Yuhanef, Afrizal; Aulia, Siska; Pratama, Ilham Aditya; Setiawan, Herry
Brilliance: Research of Artificial Intelligence Vol. 3 No. 2 (2023): Brilliance: Research of Artificial Intelligence, Article Research November 2023
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/brilliance.v3i2.3120

Abstract

Lolong Belanti is one of the sub-districts in North Padang District, Padang City, West Sumatra Province. In Lolong Belanti cellular telecommunications is growing very rapidly and has become an important need for the community. Therefore, research needs to be done so that it can be a reference for providers to improve the quality and quantity of 4G LTE networks in Lolong Belanti. The measurement results on weekdays obtained the percentage of good to excellent 4G network categories have a percentage value of RSRP 99.04%, SINR 12.14% and Throughput 98.51% and the average value of download bandwidth 28.26 Mbps, upload bandwidth 23.92 Mbps, throughput 1,282,003 kbps, packet loss 0.103%, delay 5.92 ms and jitter 5.97%. While on holidays, the percentage of 4G network categories is good to very good having a percentage value of 97.91% RSRP, 12.28 SINR and 98.51% Throughput and has an average value of 13.68 Mbps download bandwidth, 17.94 Mbps upload bandwidth, 647.688 kbps Throughput, 0.26% packet loss, 17.428 ms dellay and 17.566 ms jitter.  The quality of Telkomsel's 4G LTE network provider in Lolong Belanti Village on holidays is better than on weekdays. And the comparison of TCP/IP performance for Bandwidth Download, Bandwidth Upload, Throughput and Packet Loss is superior on weekdays compared to holidays, and for Delay and Jitter is better on holidays than on weekdays.
Co-Authors Afrizal Yuhanef Amelia Yolanda Angela, Tri Utari Anisa Nurina Aulia Aprinal Adila Asril Ara Nugrahayu Nalawati Dikky Chandra Firdaus - fitri, silvia Herry Setiawan Indriani, Lefenia Jasmanto, Jasmanto Kasmar, Andre Febrian Kurniawan, Umarudin Kurniawati Sambodo, Dwi Maharani, Adinda Aliya Mahmudah, Ani Mashunatul Murti, Daniek Yulia Setya Nafisa, Farah Zahra Nissa, Rifatun Popy Maria Pratama, Ilham Aditya Rahmat, Fauzi Aditia Ramiati Ramiati Ratna Dewi Ridwansyah, Eksa Sinada, Fenty Rosa Sonia Trirahmi Wardani, Wahyu Tusi Yustini Zurnawita Zurnawita