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PENGARUH FREQUENT CEO’S PICTURE DAN FAKTOR LAINNYA TERHADAP FRAUDULENT FINANCIAL STATEMENT SHELLA PUTRI RIANA; INDRA ARIFIN DJASHAN
E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 5 No. 1 (2025): E-Jurnal Manajemen Trisakti School of Management (TSM)
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejmtsm.v5i1.2898

Abstract

This study aims to obtain empirical evidence regarding the effect of financial stability, external pressure, financial targets, effective monitoring, institutional ownership, nature of industry, change in auditor, company size, change of director, frequent CEO's picture on fraudulent financial statements. This study uses companies listed on the Indonesia Stock Exchange in the manufacturing sector for the period 2021 to 2023. The sample in this study was 66 companies that had passed the five sample criteria. The data were analyzed through descriptive statistical tests, data quality tests, classical assumption tests dan hypothesis testing using multiple linear regression methods with the IBM SPSS Statistic 25 program. The results of this study indicate that financial stability, external pressure, nature of industry, effective monitoring, and change in auditor have an influence on fraudulent financial statements. While financial target, institutional ownership, company size, change of director, and frequent CEO's picture do not have an influence on fraudulent financial statements.
Peningkatan Literasi Kewirausahaan Berbasis Data bagi Mahasiswa Internasional Indra Arifin Djashan; Denta Felli Ananda; Arton Bryan Prasetyo
Altifani Journal: International Journal of Community Engagement Vol. 6 No. 1 (2026): Altifani Journal: International Journal of Community Engagement
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/altifani.v6i1.1456

Abstract

This community service activity aims to improve international students' understanding of data-driven entrepreneurship through a guest lecture program delivered by lecturers from STIE Trisakti, Jakarta, to college and high school students at Burapha University International College (BUUIC), Thailand. The session, themed "Entrepreneur and Data Analytics for Business," was designed to introduce the use of data analytics in business decision-making and entrepreneurial innovation. A total of 107 participants attended this activity and provided feedback through a post-activity survey. Descriptive analysis showed a very high level of Overall Satisfaction with an average score of 4.579 using a Likert scale of 1-5, reflecting a positive and relevant learning experience for participants. The integration of the BBQ Sales Prediction case study helped students understand how data is used to analyze sales patterns and formulate evidence-based business strategies. This activity not only enriched the insights of BUUIC students but also strengthened international academic collaboration between Indonesia and Thailand. Overall, this guest lecture program made a real contribution to improving data-driven entrepreneurship literacy and supporting the development of global competencies in participants.