Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Journal of Infinity
Ermina Sari
STIE Al-Madani
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Adopsi International Financial Reporting Standart (IFRS) Terhadap Kualitas Laba Ermina Sari
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 6 No. 2 (2019)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (299.44 KB) | DOI: 10.30656/jak.v6i2.1161

Abstract

Penelitian ini menguji pengaruh adopsi IFRS terhadap kualitas laba. Variabel dalam penelitian ini adalah IFRS, Kualitas laba yang diukur dengan manajemen laba dan variabel kontrol yaitu rasio hutang dan ukuran perusahaan. Dengan sampel perusahaan manufaktur yang terdaftar di BEI. Periode penlitian 2008-2015 diperoleh sampel 32 perusahaan dengan total 256 observasi penelitian. Pengujian dilakukan dengan regresi linier berganda mengunakan alat uji eviews 9. Hasil penelitian ini menunjukan bahwa IFRS tidak berpengaruh signifikan terhadap kualitas laba yang diukur dengan managemen laba. Sedangkan untuk variabel kontrol rasio hutang tidak memiliki pengaruh yang signifikan terhadap manajemen laba tetapi ukuran perusahaan memiliki pengaruh yang positif signifikan terhadap manajemen laba.
MENDETEKSI KECURANGAN LAPORAN KEUANGAN DENGAN MENGGUNAKAN TEORI FRAUD PENTAGON : MENDETEKSI KECURANGAN LAPORAN KEUANGAN DENGAN MENGGUNAKAN TEORI FRAUD PENTAGON Dhiya Auliani; Eha Nugraha; Ermina Sari
Jurnal Inovasi, Keuangan, Manajemen dan Akuntansi Vol 1 No 1 (2025): Jurnal Infinity Juli 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Al-Madani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65894/joinfinity.v1i1.1

Abstract

Many companies conceal their actual financial condition through manipulation of financial statements. To prevent such fraud, effective detection methods are essential one of which is the fraud pentagon model. This study investigates how components of the fraud pentagon can help detect potential financial statement fraud, based on agency theory and fraud pentagon theory. This quantitative study relies on secondary data from annual reports. The proxies analyzed include external pressure, ineffective monitoring, total accrual ratio, director changes, and the frequency of CEO photographs, covering the period from 2018 to 2022. Using purposive sampling, the study applies classical assumption testing and multiple linear regression for hypothesis testing. The sample consists of 18 food and beverage companies listed on the Indonesia Stock Exchange, totaling 90 observations. Findings reveal that external pressure and change of director have a partially significant influence on the likelihood of financial statement fraud. Meanwhile, ineffective monitoring, total accrual ratio, and frequent CEO photo appearances show no significant partial effect.
Co-Authors Dhiya Auliani Eha Nugraha