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FAKTOR-FAKTOR YANG MEMENGARUHI FRAUDULENT FINANCIAL STATEMENTS BERDASARKAN FRAUD HEXAGON MODEL PADA PERUSAHAAN KONSTRUKSI Putri, Fetricca; Suripto, Suripto; Destalia, Mediya
Jurnal Kompetitif Bisnis Vol. 4 No. 1 (2026): Jurnal Kompetitif Bisnis
Publisher : Jurusan Administrasi Bisnis, FISIP, Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.0120/jkb.v4i1.438

Abstract

Fraudulent Financial Statements (FFS) merupakan bentuk kecurangan laporan keuangan yang menimbulkan kerugian paling besar dibandingkan skema fraud lainnya. Penelitian ini bertujuan untuk mengetahui pengaruh faktor-faktor di dalam fraud hexagon model yang terdiri dari stimulus, kapabilitas, kolusi, peluang, rasionalisasi, dan ego terhadap FFS. Pendekatan dalam penelitian ini adalah kuantitatif dengan menggunakan data sekunder. Populasi perusahaan mencakup 29 perusahaan konstruksi yang terdaftar di Bursa Efek Indonesia selama periode 2019-2023. Teknik pengambilan sampel menggunakan purposive sampling dan diperoleh sebanyak 9 perusahaan. Teknik analisis data yang digunakan adalah analisis statistik deskriptif dan analisis regresi logistik menggunakan software SPSS 29. Hasil penelitian menunjukkan bahwa secara parsial, faktor rasionalisasi dan ego berpengaruh positif signifikan terhadap kemungkinan terjadi atau tidak terjadinya FFS. Sedangkan faktor stimulus, kapabilitas, kolusi dan peluang berpengaruh tidak signifikan terhadap kemungkinan terjadi atau tidak terjadinya FFS. Kemudian secara simultan, faktor stimulus, kapabilitas, kolusi, peluang, rasionalisasi, dan ego berpengaruh signifikan terhadap kemungkinan terjadi atau tidak  terjadinya FFS.
Demographic and Job Burnout Analysis on Working Mothers in Indonesia Jeni Wulandari; Gita Paramitha Djausal; Mediya Destalia; Intan Defitasari
Jurnal Administrasi Bisnis Vol 14, No 1 (2025)
Publisher : Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jab.v14i1.66601

Abstract

Women's participation in the world of work today is quite high. This condition is a challenge for mothers to work in carrying out domestic roles and roles in their work that impact emotional and physical fatigue, as conditions termed the job burnout. In this study, specifically associating job burnout with demographic factors such as age, level of education, tenure, salary, marriage age, and the number of children, who in previous studies did not always show consistent results. As for the measurement of job burnout using the Maslach Burnout Inventory (MBI). Data collection techniques are carried out by distributing questionnaires online to 260 respondents working in Indonesia. The data were then analysed using descriptive analysis and Kruskal-Wallis analysis. The results showed differences in age, education, marriage age, and the number of children to the job burnout response. Meanwhile, there are no differences based on tenure and salary amount. Whatever the tenure and salary amount received, the job burnout response is in a fairly high to low range. The results of the study provide managerial implications in managing work situations that reduce the potential of job burnout in working mothers, as well as support for further study development in understanding the social and psychological dynamics of the mother working comprehensively.