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All Journal Jurnal Administrasi Bisnis JDM (Jurnal Dinamika Manajemen) Journal of Indonesian Tourism and Development Studies Jurnal Penelitian Ekonomi dan Bisnis Jurnal Manajemen Dayasaing Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan Benefit: Jurnal Manajemen dan Bisnis JSSH (Jurnal Sains Sosial dan Humaniora) Indonesian Journal of Sustainability Accounting and Management Jurnal Ekonomi & Keuangan Islam International Journal of Applied Sciences in Tourism and Events PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Jurnal Ilmu Manajemen dan Akuntansi Terapan Jurnal Litbang Sukowati : Media Penelitian dan Pengembangan JURNAL LENTERA BISNIS Jurnal Manajemen Dirgantara Ilomata International Journal of Management Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ilmiah Manajemen Kesatuan Economics and Digital Business Review Ilomata International Journal of Management Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and Banking) Asian Management and Business Review Jurnal Bina Bangsa Ekonomika Abdi Psikonomi Proceeding ISETH (International Summit on Science, Technology, and Humanity) JAPI: Jurnal Akses Pengabdian Indonesia Urecol Journal. Part B: Economics and Business Prosiding University Research Colloquium Jurnal Pengabdian Masyarakat Medika Indonesian Journal of Sustainability Accounting and Management IIJSE Jurnal Pengabdian Kepada Masyarakat Radisi El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Business Innovation and Research Journal of Community Services and Engagement: Voice of Community (VOC) Jurnal Kebijakan Pembangunan Daerah (JKPD) Journal of Ekonomics, Finance, and Management Studies Ecoducation Benefit: Jurnal Manajemen dan Bisnis
Aflit Nuryulia Praswati
Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Transportation Other

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Journal : JDM (Jurnal Dinamika Manajemen)

 1 
Corporate Governance in Detecting Lack of Financial Report Syamsudin, Syamsudin; Imronudin, Imronudin; Utomo, Sasongko Tri; Praswati, Aflit Nuryulia
JDM (Jurnal Dinamika Manajemen) Vol 8, No 2 (2017): September 2017 (DOAJ Indexed)
Publisher : Department of Management, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v8i2.12757

Abstract

Fraudulent financial statements begins with the act of manipulating the financial statements for personal gain. Efforts to fulfill obligations on the rights of stakeholders make corporate governance play an important role in minimizing the occurrence of fraudulent financial statements. This study aims to investigate the phenomenon of corporate governance in detecting fraud or irregularities in the preparation of financial statements. Fraud detection is measured by the Beneish model.. The sample used in this research is 694 with manufacturing company period 2011-2015. Sampling technique with purposive sampling method. To test the Hypothesis used logistic regression analysis with moderation model. The results obtained are foreign ownership, domestic ownership and public ownership significant negative effect on fraud financial statement. While firm size has a significant positive effect fraud financial statement. Firm size as a moderating variable further strengthens the relationship between foreign ownership, domestic ownership and public ownership of fraud financial statements.
Corporate Governance in Detecting Lack of Financial Report Syamsudin, Syamsudin; Imronudin, Imronudin; Utomo, Sasongko Tri; Praswati, Aflit Nuryulia
JDM (Jurnal Dinamika Manajemen) Vol 8, No 2 (2017): September 2017
Publisher : Department of Management, Faculty of Economics and Business, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v8i2.12757

Abstract

Fraudulent financial statements begins with the act of manipulating the financial statements for personal gain. Efforts to fulfill obligations on the rights of stakeholders make corporate governance play an important role in minimizing the occurrence of fraudulent financial statements. This study aims to investigate the phenomenon of corporate governance in detecting fraud or irregularities in the preparation of financial statements. Fraud detection is measured by the Beneish model.. The sample used in this research is 694 with manufacturing company period 2011-2015. Sampling technique with purposive sampling method. To test the Hypothesis used logistic regression analysis with moderation model. The results obtained are foreign ownership, domestic ownership and public ownership significant negative effect on fraud financial statement. While firm size has a significant positive effect fraud financial statement. Firm size as a moderating variable further strengthens the relationship between foreign ownership, domestic ownership and public ownership of fraud financial statements.
Co-Authors A.A. Ketut Agung Cahyawan W Aan Sofyan Achmad Vandian Nur, Achmad Vandian Adam Afifallah Maulidan Rizqi Agus Suwondo Agus Wahyudi Ahmad Fauzan Ahmad, Farhand Ahmada Auliya Rahman Alfathana, Aziz Alfina Salma Putri Amelia Jihan Ramadhani Andi Suhendi Anggrahini, Ruly Anisa Ur Rahmah Anton Prasetyo Aprilia Puri Astuti Ardiansyah, Gilang Arief Dwi Saputra, Arnindhita Divani Regita Putri Astuti, Aprilia Puri Auliya, Dhiyahul Aysa Nur Cahyani Aziz Alfathana Bayu Dian Aji Bayu Dian Aji Bayu Dian Aji, Bayu Dian Binuko, Raafika Studiviani Dwi Biruwintari, Nuravira Broto Santoso Burhannudin Ichsan Christiana Riski Wira Putri Chuzaimah Chuzaimah Dela Afiyana Della Mafiana Della Mafiana Dewi, Alfa Yuliana Dewi, Maya Kumala Dewi, Triana Ariska Dewita Puspawati Dia, Wa Ode Irma Wati La Diana Aqmala Diana Setiawati Dicky Suryoko Dimas Bagus Prasetya Dyah Putri Mahasari Eka Risky Widyawati Eryan Naufal Fakhri Muhammad Daffa Eskasari Putri Evi Kurnia Sari Farid Adi Prasetya Fatahuddin, Amir Febrianur Ibnu Fitroh Sukono Putra Fera, Anisa Ferika Nurmawani Firman Faradisi Flora Ramona Sigit Prakoeswa Fortuna, Tista Ayu Hapsari, Lusy Azizah Hardika Dwi Hermawan Haryoto, H Helmia Khalifah Sina Helmia Khalifah Sina Hidayah Karuniawati Huda, Farah Azzahra Humaira, L'aisya Layyun I Made Sukresna Ifada Faila Suffa Ihsan, Rizki Muhammad Imronudin Imronudin Imronudin Imronudin Imronudin Imronudin, Imronudin Keisya, Aulita Kesha Dewi Nur Ramadani Khomariyah, Risma Nur Kiki Widya Kirana Kirana, Kiki Widya Krisdiyanto Pujoningrum Kun Harismah Kurniawan, Muhammad Randhy L'aisya Layyun Humaira Liana Mangifera Lina Agustina Lintang Sintya Nuraini Lusy Azizah Hapsari M Mabruroh M. Farid Wajdi M. Farid Wajdi, M. Farid Mabruroh Mabruroh Mabruroh Mabruroh, M Mafiana, Della Mahasari, Dyah Putri Mahindra Surya Birawa Muhammad Affan Ardana Muhammad Edward Putra Armiawan Muhammad Jabal Noor Muhammad Randhy Kurniawan Muhammad Rohim Muhammad Yusuf Abdhul Fatah Muzakar Isa Naili Amalia Nalal Muna Nalal Muna Nanda Martiya Wardani Nandya Octanti Pusparini Nelly Purnama Sari Nelly Purnama Sari Novel Idris Abas Novitasari, Saphira Wahyu Nuniek Nizmah Fajriyah Nur Andriyani Nur Ghaffar, Ikbal Nur Hidayah Nurmawani, Ferika Nurul Latifatul Inayati Permatasari, Ayu Ervin Dea Perwithosuci, Winny Prijanto, Tulus Prijanto, Tulus Putri, Alfina Salma Putri, Christiana Riski Wira Rafiq Arkana Putra Rahmatdi Ramadani, Risqi Ratna Ningsih, Pertiwi Rina Trisnawati Risma Nur Khomariyah Rokhim Adi Nurhuseini Rullynta Siska Suryandari Ruly Anggrahini S Syamsudin Sabarwo, Syakila Eka Putrisari Sajiwo Tri Prakoso Saphira Wahyu Novitasari Saputri, Sisilia RR Saputro, Diky Adi Sari, Nelly Purnama Sari, Rizki Iputa Sasongko Tri Utomo Sina, Helmia Khalifa Sina, Helmia Khalifah Sisilia RR Saputri Siti Fatimah Nurhayati Siti Zulaekah Sri Murwanti Suryandari, Rullynta Siska Suryoko, Dicky Syaban Al Musyaffa Ibnu Ahmad Syakila Eka Putrisari Sabarwo Syamsudin Syamsudin Syamsudin Syamsudin Syamsudin Syamsudin Syamsudin, S Taufika Nur Widyasari Tika Pratika Tulus Prijanto Tulus Prijanto Tulus Prijanto Urmatul Waznah Utami, Ayu Sri Utomo, Sasongko Tri Utomo, Sasongko Tri Vita Ardiyantiningsih Wa Ode Irma Wati La Dia Wafiatun Mukharomah Wardani, Lusyka Widya Wawan Kurniawan Widiansyah, Langga Pratama Putra Widyaningtyas, Arin Widyawati, Eka Risky Wiyadi Wiyadi Yusuf Alam Romadhon