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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Riset Mahasiswa Akuntansi (JRMA) BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Riset Akuntansi Terpadu Indonesian Journal of Sustainability Accounting and Management Journal of Accounting Science LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Jurnal AKSI (Akuntansi dan Sistem Informasi) Muhammadiyah International Journal of Economics and Business Owner : Riset dan Jurnal Akuntansi Jurnal Bisnis dan Akuntansi Jurnal Online Insan Akuntan Jurnal Ilmiah Akuntansi Kesatuan Abdimasku : Jurnal Pengabdian Masyarakat Indonesian Journal of Law and Economics Review GREENOMIKA Jurnal Akuntansi Keuangan dan Bisnis PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Indonesian Journal of Sustainability Accounting and Management West Science Accounting and Finance IJMI JSCS Journal of Economics and Economic Policy Proceeding of International Conference on Social Science and Humanity
Ruci Arizanda Rahayu
Universitas Muhammadiyah Sidoarjo
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Medicine & Pharmacology Physics Public Health Social Sciences Other

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Journal : Owner : Riset dan Jurnal Akuntansi

 1 
Pendeteksian Financial Statement Fraud dengan Menggunakan F-Score Model : Perspektif Fraud Pentagon Theory Ruci Arizanda Rahayu; Wiwit Hariyanto; Istian Kriya Almanfaluti
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i3.1575

Abstract

This study aims to determine the partial effect of financial stability, financial targets, ineffective of monitoring, quality of external audit, change in auditors, change in directors, frequency number of CEO's picture on financial statement fraud in mining companies listed on the IDX. 2021. This study used a quantitative approach and the sample collection method in this study used purposive sampling and obtained as many as 18 companies as samples. The type of data used in this study is secondary data sourced from the company's financial reports and annual reports obtained directly from the Indonesia Stock Exchange (IDX). The data analysis method used is multiple regression analysis which is processed using the SPSS program. Based on the results of research conducted on 18 mining sector companies for the 2020 and 2021 periods it concluded that the financial stability variable as measured by ACHANGE did not have a significant effect on financial statement fraud, the financial target variable as measured by ROA had a significant effect on financial statement fraud, the ineffective variable of monitoring measured by BDOUT has no significant effect on financial statement fraud, the quality of external audit variable as measured by AUD has no significant effect on financial statement fraud, the change in auditor variable as measured by CPA has no significant effect on financial statement fraud, the change in director variable as measured with DCHANGE it has no significant effect on financial statement fraud and the frequency number of CEO's picture variable has no significant effect on financial statement fraud.
Co-Authors Aini, Khori Atul Aisha Hanif Ajeng Dewi Anggrahini Alfarizi, Luthfi Alshaf Pebrianggara Chosah, Zalzabela Aagata Widya Duwi Rahayu Eny Maryanti Fityan Izza Noor Abidin Haryanto, Sendy Dwi Ika Putri Mujirahayu Istian Kriya Almanfaluti Jamaludin Jamaludin Kaswoto, Junet Khori Atul Aini Lina Rahma Wati Mahardika Darmawan Kusuma Wardana Marsiwi, Dwiati Milasari, Anis Navillia, Olga Cendy Ni'mah, Siti Awalin Nihlatul Qudus Sukma Nirwana Noor Reta Dwi Sari Novitasari, Vivy Nur Amalina Nisfa Salisa Pradasiwi, Arda Walika Ramadhani, Novia Eka Putri Rosyidah, Nida'ur Ruma'Isya, Ninik Sarwenda Biduri Shifa Azizah Haifa Sigit Hermawan Sudarmanto, Eko Taufik Marzuki Tresnawati, Sri Nanda Tri Yuda Lesmana Wati, Lina Rahma Wiwit Hariyanto Yolanda Wahyu Fitriandini Zainudin , Achmad