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Zulfikar Zulfikar
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.
Pengaruh Literasi Keuangan dalam Model Prediksi Pilihan Karir Mahasiswa Perguruan Tinggi di Kota Pontianak Arianto Arianto; Zulfikar Zulfikar; Tashadi Tarmizi
Eksos Vol 16 No 2 (2020): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v16i2.183

Abstract

This research begins with the assumption that financial decision making is based on an understanding of financial literacy. And indicators of independent career decisions (self-employment) are used to explain and prove the truth of these assumptions. This study models the predictions of student career choices by relating it to the financial literacy amongs higher education students in Pontianak . The descriptive quantitative method was chosen as the Research method. The results of the response are processed mathematically in predictive modeling (probit-logit model) of student career choices from their relationship with financial literacy and other additional variables. The probit-logit analysis of this model was carried out with the help of statistical software, namely SPSS. The output of the research model found that knowledge of cash flow (finlit1), entrepreneurial competency variables (entshp) and risk taking confidence variables (confid) had statistical significance (<0.05) as a variable that influenced the decision for self-employment. While the independent variables are demographic variables, none of them have statistical significance to be said to influence career decisions to become self-employed. Similarly had also been found in others independent variables, which were "knowledge of asset types" (finlit2), "knowledge of insurance" (finlit3), "knowledge of investment types" (finlit4), and "knowledge of financial transactions" (finlit5).
Co-Authors Arianto Arianto Ariefanda Iqbal Perdhana Chornolius Hendreo Mahyus Mahyus Sari Zawitri 1) Ninik Kurniasih 2) Theresia Siwi Kartikawati 3), Sari Zawitri 1) Ninik Kurniasih 2) Tashadi Tarmizi