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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Keuangan dan Perbankan Jurnal Mirai Management WIDYAKALA JOURNAL Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Journal of Economic, Bussines and Accounting (COSTING) AFRE Accounting Financial Review Jurnal ULTIMA Accounting Profita : Komunikasi Ilmiah dan Perpajakan Jurnal Manajemen Strategi dan Aplikasi Bisnis Asia Pacific Fraud Journal AKURASI: Jurnal Riset Akuntansi dan Keuangan Jurnal Inovasi Pendidikan Ekonomi Jurnal ABDINUS : Jurnal Pengabdian Nusantara Jurnal Akademi Akuntansi (JAA) Jurnal Akuntansi dan Manajemen BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Jurnal Pengabdian kepada Masyarakat Nusantara Annals of Management and Organization Research Jurnal Disrupsi Bisnis Jurnal Pengabdian Multidisiplin Studi Akuntansi, Keuangan, dan Manajemen JAPI: Jurnal Akses Pengabdian Indonesia Jurnal Akuntansi Trisakti Jurnal Riset Manajemen dan Bisnis Journal Research of Social Science, Economics, and Management Innovative: Journal Of Social Science Research Benefit : Journal of Bussiness, Economics, and Finance International Journal of Asian Business and Management (IJABM) Jurnal Riset Ekonomi dan Akuntansi International Journal of Management Analytics (IJMA) Journal of Principles Management and Bussines Akurasi Journal of Multidisciplinary Academic Business Studies
Agoestina Mappadang
Fakultas Ekonomi Dan Bisnis, Universitas Budi Luhur, DKI Jakarta, Indonesia
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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Detecting Fraud in Financial Statements Through the Fraud Triangle Model: The Case of Indonesia Agoestina Mappadang
Asia Pacific Fraud Journal Vol. 8 No. 2: 2nd Edition (July-December 2023)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v8i2.244

Abstract

Referring to ACFE Global’s in the year 2016 until 2018 RTTN, fraudulent financial statement detection is a typical frequency occurrence and gets a large median loss. This study’s purpose is to determine the perspective of the fraud triangle as measured by three elements where fraud occurs in financial statements and is proxied by earnings management. The population is chosen from banking industries that have been listed on the Indonesia Stock Exchange in 2018-2020. The research sample was 25 banks based on the purposive sampling method as criteria sampling. Objects found are 75 objects and hypothesis testing used binary logistic regression. The results show that the fraud triangle perspective simultaneously affects fraud on financial statements. But, partially only pressure factors as proxied by return on assets were shown to be significantly positive, while other pressure factors were financial stability, external pressures, the nature of the industry, effective monitoring with the measure by the independent commissioner, and the rationalization factor, measured by total accruals (TACC) have no significant. The fraud triangle measurement is only used in this research to detect fraud. In addition, very limited sample use because it only covers 4 years so it cannot provide sufficient confidence. It is important to ascertain and analyze fraud factors that can affect financial reporting to minimize fraud that occurs. Management must obtain the widest possible information for making the right decisions so that the triggers of fraud can be minimized and eliminated
Aplikasi Kasir Moka Pos Dan Kinerja Karyawan: Efek Moderasi Kepuasan Pelanggan Wulandari; Agoestina Mappadang
Jurnal Akademi Akuntansi Vol. 6 No. 4 (2023): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v6i4.28836

Abstract

Purpose: One of the best cashier applications currently in Indonesia that is widely used is Moka Pos. This study is to determine whether the elffelctivelnelss of ulsing the Moka Pos application has a positive and significant effect on employee performance at thel ONNI Houlsel relstaulrant, and whether customer satisfaction can modelratel thel rellationship beltweleln thel elffelctivelnelss of Moka Pos and elmployelel performance. Methodology: Thel population in this stuldy were 30 visitors who camel to thel ONNI Houlsel relstaulrant, with 30 peloplel taking thel samplel. Thel analytical melthod ulseld is mulltiplel relgrelssion analysis melthod. Findings: Baseld on thel relsullts of thel stuldy it can bel obtaineld that thel variablel Elffelctivelnelss of ulsing thel MOKA Post application (X1), has an elffelct on thel Elmployelel Pelrformancel variablel (Y) at thel ONNI Houlsel relstaulrant, and thel Culstomelr Satisfaction variablel (Z) modelratels thel rellationship beltweleln thel elffelctivelnelss of Moka Pos and elmployelel pelrformancel. Practical & Theoritical contribution:  This study contributions to behavioral accounting and practically reduces cashless and increase revenue. Research Limitation: This study was limited to the population at one company.
Effect of Hexagon Fraud Against Financial Statement Fraud with Company Size as Moderation Akbar, Taufik; Mappadang, Agoestina
International Journal of Managemen Analytics (IJMA) Vol. 2 No. 2 (2024): April 2024
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijma.v2i2.1719

Abstract

This research aims to determine the effect of hexagon fraud with company size moderating its effect on financial statement fraud. Hexagon fraud is measured through six components, namely, stimulus, capability, collusion, opportunity, rationalization and ego. Meanwhile, company size is measured through total assets and financial statement fraud is measured through the Beneish M-Score model. This research is included in descriptive quantitative research. Through purposive sampling, 35 companies were determined as samples for a 5-year observation period from a total population of 113 non-cyclical consumer sector companies as of 2022 listed on the Indonesia Stock Exchange. Data were processed using multiple linear regression. Based on the results of data analysis, it is known that partially hexagon fraud has a significantly positive effect on financial statement fraud, while company size has no effect on financial report fraud. As a moderator, company size can strengthen the influence of hexagon fraud on financial statement fraud. Simultaneous testing shows that hexagon fraud and company size influence financial statement fraud. However, both of them were only able to explain 9% of financial statement fraud with the rest explained by other variables.
Macroeconomic, Corporate Fundamentals, Systematic Risk on Firm Value: Evidence from Indonesian Manufacturing Sector Mappadang, Agoestina
Jurnal Keuangan dan Perbankan Vol 25, No 4 (2021): October 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v25i4.5769

Abstract

This paper aims to study the connection between the effect of macroeconomics, corporate fundamentals on systematic risk, and the firm’s value of the Indonesian manufacturing industry listed on the Indonesian Stock Exchange period 2015-2020. A total of 522 object analyses in this study with the purposive sampling method. This paper found that the direction and magnitude of the impact of firm value depend on macroeconomic measurement variables: interest rates, exchange rates, and the company’s fundamental measurement variables: leverage and capital expenditure. The paper also found that the macroeconomic positively affects firm value, and leverage has a significant positive effect on firm value. At the same time, capital expenditure shows different results in response to the firm value, that is, negatively significant. In particular, a systematic risk as a mediating variable becomes a significant and positive driver of macroeconomics and leverage on firm value. However, different results indicate that capital expenditure negatively affects the firm value if mediated by the systematic risk. The implication of this research is beneficial to enable companies and investors to make the right analytical decision in the Indonesian capital market in this pandemic covid-19 situation.JEL: E43, G10, G32
Pengaruh Kepemilikan Institusional, Leverage, dan Pertumbuhan Perusahaan terhadap Nilai Perusahaan dengan Financial Distress sebagai Variabel Intervening Judapratama, Muhamad; Mappadang, Agoestina
Jurnal Disrupsi Bisnis Vol. 7 No. 3 (2024): [Mei-Juni] Jurnal Disrupsi Bisnis
Publisher : Prodi Manajemen, Fakultas Ekonomi, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/drb.v7i4.39681

Abstract

According to BPS and cnnindonesia.com, Indonesia's economic growth for the initial period of 2020 or quarter 1 was 2.97%, this makes Indonesia's economic growth conditions in 2020 the lowest in the last 20 years. IDX Statistics Report for 2022, the properties & real estate sector in the capital market index is negative and has the lowest ranking, namely -19.11%. This research aims to determine the effect of the GCG variable with a proxy for Institutional ownership, the Leverage variable with a Debt to Equity Ratio proxy, and the Company Growth variable with a sales growth proxy on Company Value with a Tobin's q proxy with Financial Distress as an intervening variable. The total sample for this research is the properties and real estate sector companies listed on the IDX in 2018 - 2022, totaling 40 issuers. The analysis method used is multiple linear regression, classical assumption test, F test, T test, GLM mediation test, using the Jamovi data processing tool. The research results of institutional ownership, DER and Sales Growth influence company value, institutional ownership and DER influence financial distress. Financial Distress is unable to mediate the relationship between Sales Growth and Company Value.
Evaluasi Penerapan PSAK 24 tentang Imbalan Kerja dan Dampaknya pada Laporan Keuangan Perusahaan Sektor Jasa Kesehatan: Studi Kasus pada PT KMU Wibowo, Ari Iswahyudi; Mappadang, Agoestina; Rahayu, Sri; Indrabudiman, Amir
Studi Akuntansi, Keuangan, dan Manajemen Vol. 4 No. 1 (2024): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v4i1.3362

Abstract

Purpose: This study aims to determine the compliance and understanding of PT KMU in implementing PSAK No. 24 of 2018, transparency, and disclosure of information provided by PT KMU to employees regarding the provision of employee benefits, and the impact of the application of PSAK No. 24 of 2018 on PT KMU's financial statements. Research methodology: Qualitative descriptive research was conducted through interviews, observations, and documentation. Results: As a consequence of this study, PT KMU put into effect PSAK 24 of 2018 in compliance with both Indonesian laws and financial accounting standards. PT KMU offers employees full openness and access to information on perks. Applying PSAK No. 24 in 2018 creates deferred tax assets and affects the company's profit margin. Limitations: The limitations of this research are that the interviews with PT KMU informants were conducted simultaneously, and the list of interview questions between informants was the same. Contribution: This research advances our knowledge and comprehension of how to use PSAK 24 of 2018 in compliance with relevant laws and regulations as well as Indonesian Financial Accounting Standards.
PENGARUH PERTUMBUHAN PERUSAHAAN, DEBT DEFAULT, OPINI AUDIT TAHUN SEBELUMNYA DAN FINANCIAL DISTRESS TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN Putty Neshia Ardyarini; Agoestina Mappadang
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.12509

Abstract

Penelitian ini bertujuan untuk menguji pengaruh dari Pertumbuhan Perusahaan, Debt Default, Opini Audit Tahun Sebelumnya dan Financial Distress terhadap penerimaan Opini Audit Going Concern. Subjek penelitian ini menggunakan 42 perusahaan sektor Consumer Cyclicals yang terdaftar pada Bursa Efek Indonesia dan memenuhi kriteria dengan menggunakan metode purposive sampling dari periode 2018 hingga 2023. Jenis penelitian ini adalah Kuantitatif dengan metode statistik yang digunakan dalam pengujian adalah Statistik Deskriptif dan Regresi Linear Berganda serta alat pengujian yang digunakan berupa EViews 8. Hasil dari penelitian ini menunjukkan bahwa secara secara simultan variabel Pertumbuhan Perusahaan, Debt Default, Opini Audit Tahun Sebelumnya, dan Financial Distress memiliki pengaruh yang signifikan terhadap pemberian Opini Audit Going Concern. Untuk pengaruh secara parsial, variabel Pertumbuhan Perusahaan, Opini Audit Tahun Sebelumnya, dan Financial Distress berpengaruh signifikan secara positif terhadap pemberian Opini Audit Going Concern. Sedangkan variabel Debt Default terbukti tidak berpengaruh signifikan terhadap pemberian Opini Audit Going Concern.
Women on Board on Companies Performances and Fraud Tendencies: Evidence from Indonesia’s Energy Industry Agoestina Mappadang; Winnie Bernadine
Jurnal Akademi Akuntansi Vol. 7 No. 2 (2024): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v7i2.32785

Abstract

Purpose: This research examines how the presence of women on company boards affects financial performance, stock performance, and the detection of financial statement manipulation. Methodology/approach: Using a purposive sample method of data from 54 energy sector companies listed on the Indonesia Stock Exchange from 2018 to 2022, this research exerts panel regression analysis using EViews 9. Findings: The research results show that a female board of commissioners has a significant impact on financial performance and detection of financial report manipulation, but not stock performance. In addition, financial performance variables can mediate the relationship between women on board and detection of financial statement manipulation. Practical and Theoretical contribution/Originality: Previous research has largely been limited to exploring the correlation between gender diversity and firm performance, as well as manipulation, separately. Research Limitation: The sector is affected by global economic trends and natural factors, causing inefficiencies in the capital market and investor reactions to internal company data.  
Nexus Between Corporate Governance, Debt Structure, Earnings Management in Family Firms: Perspective an Agency Theory Mappadang, Agoestina; Fitriawati, Roza; Sinaga, Melan
AFRE (Accounting and Financial Review) Vol. 7 No. 2 (2024): Vol. 7 No. 2 Juni 2024
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v7i2.12952

Abstract

This study aims to analyze the impact of family ownership on earnings ma-nagement,  explain the impact of family ownership on internal governance me-chanisms, examine the impact of internal governance mechanisms on earnings management, examine the impact of debt structure on earnings management. This study confirms the Agency Theory in the family ownership chart setting, tested through the use of 6 hypotheses. The research sample uses a purposive sampling method in the Consumer Non-Cyclicals sector, which has been listed on the Indonesia Stock Exchange from 2019 to 2022. Data analysis will be carried out with path analysis. The results of this research have implications for the characteristics of ownership of public companies in Indonesia which are unique. Apart from being concentrated, the majority of shares are owned by the family. Agency problems in this condition shift no longer between the family and the manager because generally the manager is a party who has a kinship relationship, but between families with non-family owners and third parties. The agency problem found in this research is between the family and debt-holders and potential stockholders. Agency problems between families and managers and minority owners are not proven in this research because ma-nagers are generally also parties who have kinship relationships so managers have aligned interests with the family. The small minority shareholding causes the family to ignore this agency conflict.DOI: https://doi.org/10.26905/afr.v7i2.12952 
Hedging market risk using gold: A wavelet quintile correlation approach Sinaga, Melan; Mappadang, Agoestina; Nugroho, Bayu Adi
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 3 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v6i3.1459

Abstract

This research assesses gold's hedging and haven qualities against stock market fluctuations. This study uses the daily returns of three exchange-traded funds that best reflect the gold market and the stock markets of developed and emerging economies: iShares MSCI World (URTH), SPDR Gold (GLD), and SPDR S&P Emerging Markets (EDIV). The data set spans January 13, 2012, to December 29, 2023. For analytical purposes, this study estimates the dynamic correlation from the DCC-GARCH model and the newly constructed wavelet quantile correlations (WQC). According to WQC, gold has consistently been a short- and long-term haven for emerging markets during the COVID-19 pandemic and the Russia-Ukraine conflict. However, gold only shows the long-term safe-haven status for the developed markets. Further, this study shows that gold and stock correlations, both short- and long-term, do change with time. Lastly, this research suggests trading strategies based on a constant proportion approach. Public interest statements This study is useful for people to understand hedging methods and trading strategies for gold products
Co-Authors Agustinus Miranda Wijaya Agustinus Miranda Wijaya Ahmad Nurul Huda Bayu Adi Nugroho, Bayu Adi Christin Agustina Dewi Noviana Fitriawati, Roza Gunawan, Tassha Billy Harahap, Muhammad Rizky Ilmi, Syauqi Indrabudiman, Amir Iskak, Jamaludin Jamaludin Iskak Judapratama, Muhamad Jusuf Luther Mappadang Jusuf Luther Mappadang Jusuf Luther Mappadang Khusaini, Khusaini Laksmiwati, Mia Luckyanayu, Iftarista Hardianasti Luther Jusuf Mappadang M. Ridwan Maulana Mappadang, Jusuf Luther Meria Meriana Gulo Muharom, Ikhsan Posawa, Astrid Julivanti Priono, Utami Puput Dani Prasetyo Adi Putri, Dinar Anggia Putty Neshia Ardyarini Ramadhan, Mohammad Rizki Sari, Delina Dwi Indah Sinaga, Greace Leroy Sinaga, Melan Sinaga, Melan SRI RAHAYU Taufik Akbar Veronica, Tasya Amelia Vincy Herdalaksmi Hendrilestari Wahyudin Wahyudin Wendi Usino Wibowo, Ari Iswahyudi Wijaya, Agustinus Miranda WINDA OKTAVIANI Winnie Bernadine Wulandari Wuri Septi Handayani Yuliansyah Yuliansyah Zahrani, Kamilia