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All Journal Jurnal Riset Akuntansi Terpadu EKONOMIS : Journal of Economics and Business Owner : Riset dan Jurnal Akuntansi JURNAL PENDIDIKAN TAMBUSAI JURNAL MAKRO MANAJEMEN JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Jurnal Online Insan Akuntan Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) Account : Jurnal Akuntansi, Keuangan dan Perbankan Jurnal Proaksi Jurnal Pendidikan dan Konseling Jurnal Ilmiah Akuntansi Rahmaniyah Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) JURNAL AKUNTANSI Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Jurnal Scientia JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Journal of Management and Bussines (JOMB) Jurnal Pengabdian kepada Masyarakat juremi: jurnal riset ekonomi Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi (JEMBA) Jurnal Abdimas Perbanas Return : Study of Management, Economic and Bussines Jotika Journal in Management and Entrepreneurship JIAR Jurnal Karya untuk Masyarakat (JKuM)
Carmel Meiden
Bisnis Dan Informatika Kwik Kian Gie
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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Journal : Jurnal Proaksi

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META ANALISIS: DETERMINAN EARNINGS RESPONSE COEFFICIENT PADA BEBERAPA PENELITIAN SKRIPSI DI INDONESIA Chyntia Susanto; Helen Leonora; Carmel Meiden
Jurnal Proaksi Vol. 9 No. 2 (2022): April - Juni
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v9i2.2743

Abstract

Investors need information, one of which is the company's accounting profit figures shown in its financial statements, to make investment decisions. The information is good or bad news that generates various investor responses, and underlies the earnings response coefficient research. Research on the determinants of earning response coefficients has been widely carried out with different research results. This study aims to organize and find the consistency of the results of previous studies. The object of the research is a thesis on the determinants of earning response coefficient with a research period of 2011-2019. The data collection technique used is the observation technique and the sample selection technique used is the purposive sampling technique, and uses meta-analysis as a research analysis technique. The results of this study indicate that earnings persistence, capital structure, firm size, corporate social responsibility disclosure, profitability, and leverage affect the earning response coefficient.
PENGARUH FRAUD TRIANGLE TERHADAP DETEKSI KECURANGAN LAPORAN KEUANGAN META ANALISIS SKRIPIS MAHASISWA Lilianda Susilo; Margaretha Elisabeth; Tania Martina Chika; Carmel Meiden
Jurnal Proaksi Vol. 9 No. 2 (2022): April - Juni
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v9i2.2813

Abstract

Companies must report information on the company financial statements. The suitability of financial statements is an essential factor, and if it is not appropriate, it will raise suspicion of fraud. Fraud can be carried out by the company itself or the auditor who conducts the audit. Many types of research on this theme have been carried out with different research results. This study aims to determine whether there is an influence of several factors on the fraud triangle. The object of his research is the Fraud Triangle influencing factors with a research period of 2012-2019. The data collection technique is an observation technique, the sample selection technique used is a purposive sampling technique, and the use of meta-analysis is a research analysis technique. This study indicates that Changes, Leverage, ROA, Receivables, and Audit Opinions affect fraudulent financial statements. Keywords: Fraudulent Financial Statement, Meta Analysis
Co-Authors Agnes Natalia Akhmad Ardi Albert Leonardo Amelia Vernanda Anatapindika Fong Anathasya Angelia Zeta Junus Aprelia Tertadirja Ari Hadi Prasetyo Athalia Elsha Pinontoan Azarya Eleazar Canita Liani Catherine Valencia Charen Carolin Cherryl Jasmine Chyntia Susanto Chyntia Susanto Cindy Limtaroli Cindy Melanie Cindy Vinella Cindy Vinella Cindy Vinella Clarissa Serena Elargo Cynthia Agatha Deandra Deandra Devina Christabel Dika Fuji Okta Enricky Firmansjah Erviana Roza Kusuma Feliscia Aurora Filbert Ferdinand Gavriel Faith Nangoy Gilbert Stevanus Hanif Hanif Helen Leonora Helen Leonora I Wayan Alvin Kertanegara Jason Wibisono Jason Wibisono Jennifer Angellina Wijaya Kane Gunawan Katherine Nastasya Herman Kezia Natalie H Lilianda Susilo Margaretha Elisabeth Maria Ellita Ovina Maria Ellita Ovina Maria Katharina Sare Maria Olivia Adelline Marisha Gabrila Sutanto Marisha Gabrila Sutanto Maya Rianti Maya Rianti Meidy Aurora Caesaria Meilinda Meilinda Meri Kristianti Michelle Lesmana Nathalie - Nathalie Nathalie Novita - Nunung Nuryani Patrick Prajnananda Ruci Prima Apriwenni Princessa Leif Chenkiani Rachella Chyntia Dewi Rinto Hamonangan Sri Handoko Sakti Stefany Natasha Adrea Sugi Suhartono Sukmawati Ema Syifa Alvernia Jasmin Ramadhani Tania Martina Chika Tania Monica Mardji Utia Himmawati Valentina Nusa Daton Vanessa Gabriella Venny - Vicky Effendy Winnica Maitri Yenny Christine Yessy Yuliana Yohanes Aldy Krisna Yovina Yovina Yustina Triyani