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Mahyus Mahyus
Politeknik Negeri Pontianak
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Pengaruh Fraud Pentagon dalam Mendeteksi Fraudulent Financial Reporting Menggunakan Beneish Model serta Implikasinya terhadap Nilai Perusahaan Theresia Siwi Kartikawati; Mahyus Mahyus; Zulfikar Zulfikar
Eksos Vol 16 No 1 (2020): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v16i1.110

Abstract

Penelitian ini bertujuan untuk menguji secara empiris pengaruh unsur-unsur Pentagon Fraud dalam hal ini financial target (elemen pressure), ineffective monitoring (elemen opportunity), change in directors (elemen capability), koneksi politik (elemen arrogance terhadap terjadinya fraudulent financial reporting. Penelitian ini juga menguji lebih lanjut apakah praktik fraudulent financial reporting dapat memoderasi pengaruh elemen-elemen fraud pentagon terhadap nilai perusahaan. Populasi penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2012-2018 sebanyak 49 perusahaan. Pemilihan sampel dilakukan dengan metode purposive sampling didapatkan sampel sebanyak 22 perusahaan. Teknik analisis yang digunakan untuk menguji hipotesis adalah analisis regresi berganda dengan menggunakan software SPSS 21. Hasil dari penelitian ini menunjukkan bahwa hanya variabel change of board director berpengaruh positif signifikan te;rhadap kecurangan laporan keuangan, sedangkan variable lainnya tidak mempunyai pengaruh yang signifikan terhadap terjadinya kecurangan laporan keuangan. Hasil penelitian juga menunjukkan bahwa variable kualitas auditor eksternal berpengaruh positif signifikan terhadap nilai perusahaan. Lebih lanjut hasil peneloitian menunjukkan praktik fraudulent financial reporting memperkuat pengaruh fraud pentagon terhadap nilai perusahaan.
Transfers to Region on Economic Growth During The Covid-19 Pandemic Elsa Sari Yuliana; Ninik Kurniasih; Arianto Arianto; Mahyus Mahyus
Journal Of Social Science (JoSS) Vol 4 No 1 (2025): JOSS: Journal of Social science
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/joss.v4i1.415

Abstract

The Covid-19 pandemic that began in late 2019 has had a significant impact on economies around the world, including Indonesia. In an effort to handle the pandemic, the Indonesian government has refocused the budget, one of which is through the transfer of funds to the regions. This study aims to analyze the effect of fund transfers to regions on economic growth during the Covid-19 pandemic in Indonesia. This research uses a quantitative approach with an exploratory case study method. The secondary data used includes local government financial reports and Gross Domestic Product (GDP) data from 34 provinces in Indonesia during 2020 to 2022. The analysis was conducted using statistical techniques with the help of SPSS. The results of the analysis show that the transfer of funds to the regions has a significant positive effect on economic growth, with an R-square value of 24.8%. However, 75.2% of economic growth is influenced by factors other than transfers. Fund transfer allocations that were originally intended to support regional development have been diverted to handling the impact of the pandemic. This study indicates that while financial transfers contribute to economic growth, there are many other factors that need to be considered. Therefore, further research is needed to understand the more complex dynamics in the effect of transfers on economic growth.
Co-Authors Arianto Arianto Ninik Kurniasih Sari Zawitri 1) Ninik Kurniasih 2) Theresia Siwi Kartikawati 3), Sari Zawitri 1) Ninik Kurniasih 2) Yuliana, Elsa Sari Zulfikar Zulfikar