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All Journal Jurnal Akuntansi Indonesia Jurnal Riset Akuntansi Kontemporer
Rustam Hanafi
Universitas Islam Sultan Agung Semarang
Economics, Econometrics & Finance

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ANALISIS PENGARUH FRAUD DIAMOND DALAM MENDETEKSI TINGKAT ACCOUNTING IRREGULARITIES Zulvi Nurbaiti; Rustam Hanafi
Jurnal Akuntansi Indonesia Vol 6, No 2 (2017): JURNAL AKUNTANSI INDONESIA
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.6.2.167-184

Abstract

This study aimed to analyze the factors that effect the level of accounting irregularities. Accounting Irregularities isthe aggresive accounting practices, misuse of the facts that apply to the financial statements either intentionallyor unintentionally, omission or misinterpretation of accounting standarts, and fraud. The variables of thr frauddiamond that used is pressure, opportunity, rationalozation and capability. The population in this study is the nonfinancialcompanies listed in Indonesia Stock Exchange in 2012-2014 and the sampling technique is purposivesampling. The type of data used are secondary data from Indonesia Stock Exchange in the form of financialstatement. Total sample of this study is 81 non financial companies, that perform restatement during 2012 until2014. This research used logistic regression analysis to test the hypothesis. The result of this study indicate thatrationalization has positif significant effect on the level of accounting irregularities. While the pressure, opportunityand capability had no significant effect on the level of accounting irregularities.Keywords : Accounting Irregularities, Fraud,Fraud Diamond, Financial Restatement
THE ROLE OF CASH HOLDING IN INCREASING FIRM VALUE Luluk Muhimatul Ifada; Maya Indriastuti; Rustam Hanafi
JRAK Vol 12 No 2 (2020): Edisi Oktober
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v12i2.3193

Abstract

This study aims to examine the role of cash holding in mediating the effect of leverage on firm value. The object of this research is 423 manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The sampling technique used in this research is purposive sampling, with the criteria of manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018, publishing financial reports, and having complete data related to research variables so that a sample of 124 manufacturing companies was obtained. The analysis technique used in this research multiple linear regression analysis and path analysis. The results showed that leverage had a significant negative effect on cash holding and cash holding had a significant positive effect on firm value. Leverage has no significant positive effect on firm value. Cash holding is not able to mediate the effect of leverage on firm value.
Co-Authors Luluk Muhimatul Ifada Maya Indriastuti Zulvi Nurbaiti