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All Journal Jurnal Akuntansi dan Pajak Jurnal Riset Ekonomi dan Bisnis Jurnal Riptek
Titi Purbo Sari
Universitas Semarang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Transportation

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Analisis Faktor Risiko Yang Mempengaruhi Financial Statement Fraud : Prespektif Diamond Fraud Theory Titi Purbo Sari; Dian Indriana Tri Lestari
Jurnal Akuntansi dan Pajak Vol 20, No 02 (2020): Jurnal Akuntansi dan Pajak Vol. 20 No. 2, Januari 2020
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (260.894 KB) | DOI: 10.29040/jap.v20i2.618

Abstract

Meningkatnya berbagai kasus skandal akuntansi di dunia menyebabkan berbagai pihak berspekulasi bahwa manajemen telah melakukan kecurangan pada laporan keuangan. Penilaian faktor risiko kecurangan banyak yang mengadopsi beberapa standar pengauditan mengenai pendeteksian kecurangan (yakni SAS No.82, ISA 240, dan SAS No.99), dan merujuk pada teori Fraud Triangle. Wolfe dan Hermanson (2004), meningkatkan pendeteksian kecurangan fraud triangle dengan mempertimbangkan elemen keempat, yaitu kemampuan (capability) dan dikenal sebagai Fraud Diamond. Penelitian ini bertujuan untuk menguji pengaruh Fraud Diamond terhadap financial statement fraud. Sampel penelitian ini adalah 29 perusahaan di subsektor perbankan yang terdaftar di Bursa Efek Indonesia periode 2014-2018 dengan menggunakan 128 laporan tahunan. Metode analisis data yang digunakan adalah metode analisis regresi linear berganda. Variabel independen dalam penelitian ini terdiri financial stability, external pressure, personal financial need, financial target, nature of industry, ineffective monitoring, opinion auditor, change in auditor, total accrual, dan change in director. Sedangkan variabel dependen dalam penelitian ini adalah Financial Statement Fraud yang diproksikan dengan nilai discretionary accrual dari Modified Jones Model. Hasil penelitian menunjukkan bahwa variabel personal financial need dan total accrual yang berpengaruh positif dan signifikan terhadap financial statemanet fraud. Adapun variabel financial stability, external pressure, financial target, nature of industry, ineffective monitoring, opinion auditor, change in auditor, dan change in director tidak dapat digunakan untuk mendeteksi kecurangan laporan keuangan.
Pengaruh likuiditas dan kebijakan utang terhadap nilai perusahaan yang dimediasi kinerja perusahaan Titi Purbo Sari; RR. Dian Indriana Tri Lestari
Jurnal Riset Ekonomi dan Bisnis Vol 15, No 3 (2022): DESEMBER
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/jreb.v15i3.5294

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh likuiditas dan kebijakan hutang terhadap nilai perusahaan dengan kinerja perusahaan sebagai variabel intervening. Obyek penelitian terdiri dari 24 perusahaan sektor property dan real estate yang terdaftar di Bursa Efek Indonesia tahun 2016-2020 dengan jumlah sampel 98 secara purposive sampling. Teknik analisis yang digunakan adalah analisis jalur dengan regresi dan dilakukan uji asumsi klasik terlebih dahulu.Pengujian variabel intervening digunakan strategi causal step dan tes sobel. Hasil analisis data menyimpulkan bahwa likuiditas yang diproksikan CR tidak signfikan, baik terhadap kinerja perusahaan maupun nilai perusahaan. Namun, berbeda dengan faktor kebijakan hutang yang diproksikan DER justru berpengaruh signfikan, baik terhadap kinerja perusahaan maupun nilai perusahaan. Sedangkan, kinerja perusahaan yang diproksikan ROA berpengaruh signifikan terhadap nilai perusahaan. Berdasarkan pada tes sobel diperoleh hasil bahwa kinerja perusahaan tidak dapat memediasi, baik hubungan likuiditas dengan nilai perusahaan maupun hubungan kebijakan hutang dengan nilai perusahaan.This study aims to determine the effect of liquidity and debt policy on firm value with firm performance as an intervening variable. The research object consists of 24 property and real estate sector companies listed on the Indonesia Stock Exchange in 2016-2020 with a total sample of 98 by purposive sampling. The analytical technique used is path analysis with regression and the classical assumption test is performed first. Testing the intervening variables used the causal step strategy and the Sobel test. The results of data analysis conclude that the liquidity proxied by CR is not significant, both on company performance and company value. However, in contrast to the debt policy factor that is proxied by DER, it has a significant effect, both on company performance and company value. Meanwhile, the company's performance as proxied by ROA has a significant effect on firm value. Based on the Sobel test, the results show that the company's performance cannot mediate, both the relationship between liquidity and firm value and the relationship between debt policy and firm value.
PEMBERDAYAAN KEWIRAUSAHAAN IBU-IBU RUMAH TANGGA MELALUI PELATIHAN PEMBUATAN BERBAGAI OLAHAN PISANG DI KELURAHAN PANGGUNG LOR Andhy Tri Adriyanto; Iwan Prasetyo; Titi Purbo Sari
Jurnal Riptek Vol 14, No 1 (2020)
Publisher : Badan Perencanaan Pembangunan Daerah Kota Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (765.149 KB) | DOI: 10.35475/riptek.v14i1.69

Abstract

Kelurahan Panggung Lor Kelurahan is one of the kelurahan in the District of North Semarang in the City of Semarang, Central Java Province. In Kelurahan Panggung Lor there are still a small number of household businesses and there are still many housewives who have unproductive time, so this makes it one of the good potentials for developing household business entrepreneurs. Empowering housewives to improve the family economy in the Village of Panggung Lor, North Semarang District, Semarang City.Basically the aim of community service is to provide new ideas about entrepreneurship and motivate housewives to become entrepreneurs. The target to be achieved is the community to be creative and can make a variety of processed products made from bananas to be one of the products as an opportunity for entrepreneurship, so as to increase family income and be able to analyze the feasibility of entrepreneurship in making snacks.The method of carrying out community service activities is the provision of training and discussion regarding the process of making snacks. The results and outcomes targeted by devotion are training in making economically valuable products in the form of various kinds of snacks, so as to increase understanding and knowledge about entrepreneurship in making snacks and can improve the family economy.
Co-Authors Andhy Tri Adriyanto Dian Indriana Tri Lestari Iwan Prasetyo