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All Journal Jurnal Pengabdian Kepada Masyarakat Universitas Bangka Belitung Journal of Aquatropica Asia Akuatik: Jurnal Sumberdaya Perairan Journal of Accounting Auditing and Business International Journal of Economics, Business and Accounting Research (IJEBAR) Abdimasku : Jurnal Pengabdian Masyarakat International Journal of Economics and Management Research Depik Jurnal Ilmu-Ilmu Perairan, Pesisir dan Perikanan Ebers Papyrus Depik Jurnal Ilmu-Ilmu Perairan, Pesisir, dan Perikanan International Journal of Economics, Commerce, and Management Fauna: Jurnal Kajian Ilmu Hewani Zebra: Jurnal Ilmu Peternakan dan Ilmu Hewani Manfish: Jurnal Ilmiah Perikanan dan Peternakan Jurnal Manajemen Maranatha International Journal of Economics and Management Research
Robin Robin
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Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Medicine & Pharmacology Public Health Social Sciences Other

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THE EFFECT OF FIRM CHARACTERISTICS AND EARNING MANAGEMENT TOWARD STOCK RETURN: BEFORE AND DURING PANDEMIC Calvina Hartanto; Candy Candy; Robin Robin
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6 No 1 (2022): IJEBAR : Vol. 6, Issue 1, March 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i1.4388

Abstract

The main purpose of investors investing in the firm stocks is to achieve wealth growth through stock return. Stock return is one of the most important factors in choosing the best investments. This study investigates the relationship between firm characteristics and earning management on stock return before and during the pandemic and also when the periods are combined. It involves firms in the IDX Basic industry with the use of audited financial reports. The observation period is from 2016–2020 and using balanced panel data to produce generalizable results. For data analysis, we use the multiple regression method to prove the hypothesis and tested using the application of Stata. The results obtained from this study show that before pandemic, earning per share has negative effect on stock return. During pandemic, capital structure shows negative effect on stock return. While combining the period before and during the pandemic, firm size shows significant positive and earning per share shows significant negative on stock return.
DETECTING FRAUDULENT OF FINANCIAL STATEMENTS USING FRAUD S.C.O.R.E MODEL AND FINANCIAL DISTRESS Andrew Andrew; Candy Candy; Robin Robin
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6 No 1 (2022): IJEBAR : Vol. 6, Issue 1, March 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i1.4394

Abstract

The problem of fraud in financial statements is a global problem that has crossed borders of time and country. This research was created to prevent fraud by detecting financial statements listed on the Indonesia Stock Exchange (IDX). The fraud detection tools used in this research are F-S.C.O.R.E and Financial Distress. S.C.O.R.E stands for Stimulus, Capability, Opportunity, Rationalization, and Ego, which are supporting variables in detecting fraud. The research results show that Stimulus, Capability, and Financial Distress effectively detect fraud. Fraud detection in the research concluded that companies that have strong indications of committing fraud are companies categorized in industrials in the IDX Industrial Classification.
Co-Authors Adam Afiezan Ahmad Fahrul Syarif Andrew Andrew Ardiansyah Kurniawan Asnan Ridoanrisna Calvina Hartanto Candy Candy David Ongkorahardjo Denny Syaputra Dina Wulandari Endang Bidayani Eva Prasetiyono Evy Luciana Ferdinand Nainggolan Ferry Hidayat Gayatri Kurnia Utami Inneke Meredith Susito Jesslyn Anggara Junarti Karmadi Linda Yulianti Wijayadi M.A. Hari Fitriyanto Maria Maria Mon, Muhammad Donal Nadyra Esa Oktaviani Neneng Nurbaeti Nova Sinambela Novita MZ Ramadhan, Faris Ronaldo Tandrean Silvia Sofyan Sofia Willy Vidi Cintia Yansen Sebastian Yustiana Dewi