Article Per Year (5 Year)
p-Index From 2021 - 2026
2.233
P-Index
This Author published in this journals
All Journal Wahana Riset Akuntansi Journal of Accounting and Investment Jurnal Akuntansi dan Ekonomika JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Menara Ilmu Reviu Akuntansi dan Bisnis Indonesia Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Media Riset Akuntansi Auditing & Informasi e-Jurnal Apresiasi Ekonomi
Arie Frinola Minovia
Program Studi Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Bung Hatta, Sumatera Barat
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Published : 13 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 13 Documents
Search

 1   2 
ANALYSIS OF COMPENSATION SUITABILITY, INDIVIDUAL MORALITY, ETHICAL CULTURE, AND INTERNAL CONTROL ON FINANCIAL REPORTING FRAUD Herawati, Herawati; Muslim, Resti Yulistia; Minovia, Arie Frinola; Karimi, Kasman; Deffira, Annissa
Jurnal Apresiasi Ekonomi Vol 13, No 1 (2025)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31846/jae.v13i1.708

Abstract

This research aims to empirically analyses the compensation suitability, individual morality, ethical culture, and internal control on financial reporting fraud of accounting students in Padang. The sampling technique in this study is purposive sampling and data was collected by distributing questionnaire to accounting and finance students who had studied at least in the sixth semester on several university in Padang. This study uses the Gone Theory as a basis to examining the factors that cause fraudulent behavior towards financial statements. The Gone theory is a refinement of the triangle fraud theory, in which the two theories reveal the reasons a person commits an act of fraud. The Fraud Triangle Theory is a theory which explains three factors that causes of fraud that are Pressure, Opportunity, and Rationalization By using the multiple regression test, the results show that individual morality and internal control have a significant effect on financial reporting fraud, while suitability compensation and ethical culture have no significant effect on financial reporting fraud.Keywords: financial reporting fraud, compensation suitability, individual morality, ethicalculture, and internal control
Kepemilikan Perusahaan, Keahlian CEO dan Financial Distress Resti Yulistia Muslim; Azura Rian Adha; Arie Frinola Minovia
Reviu Akuntansi dan Bisnis Indonesia Vol. 8 No. 3 (2024): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v8i3.21598

Abstract

Latar Belakang: Faktor internal dapat menjadi salah satu pencetus terjadinya financial distress perusahaan. Penelitian sebelumnya melihat faktor internal penyebab financial distress dari sudut pandang yang berbeda-beda. Tujuan: Tujuan penelitian ini untuk menguji pengaruh kepemilikan perusahaan yaitu kepemilikan manajerial, kepemilikan institusional dan kepemilikan asing terhadap financial distress dengan keahlian manajemen sebagai variabel moderasi.Metode Penelitian: Penelitian ini menggunakan data sekunder berupa laporan keuangan perusahaan infrastruktur, properti dan real estate yang terdaftar di Bursa Efek Indonesia tahun 2019-2021. Sampel dipilih dengan metode purposive sampling. Analisis data menggunakan analisis regresi. Altman Z-score digunakan sebagai pengukur financial distress dengan hasil semakin rendah nilai Altman Z-score, semakin besar risiko financial distress.Hasil Penelitian: Hasil penelitian menemukan kepemilikan manajerial berpengaruh positif terhadap Altman Z-score, sedangkan kepemilikan institusional dan asing tidak berpengaruh terhadap Altman Z-score. Keahlian manajemen dapat memoderasi pengaruh kepemilikan manajemen dan asing terhadap financial distress, tetapi tidak mampu memoderasi untuk kepemilikan institusi.Keaslian/Kebaruan Penelitian: Penelitian ini menggunakan variabel moderasi keahlian CEO. CEO yang memiliki keahlian dianggap memiliki kemampuan manajerial yang bagus sehingga dapat mengurangi financial distress.
Audit committee characteristics and earnings quality: The role of audit quality and corporate life cycle Muslim, Resti Yulistia; Minovia, Arie Frinola; Alhaq, Safna Falsafia; Hamdi, Mukhlizul
Journal of Accounting and Investment Vol. 26 No. 3: September 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i3.26245

Abstract

Research aims: This study investigates the influence of audit committee characteristics (size, expertise, and gender diversity) on earnings quality with audit quality as a moderating factor across various stages of the corporate life cycle. Based on life cycle theory, this study posits that each corporate life cycle stage presents different results.Design/Methodology/Approach: A purposive sampling method was employed, resulting in 395 observations from infrastructure, property, and real estate from 2018 to 2022. The classification of the corporate life cycle relies on Dickinson's (2011) model, resulting in 66, 78, 153, and 98 observations for the introduction, growth, maturity, and decline stages.Research findings: The findings reveal that audit committee expertise and gender positively affect discretionary accruals for the full sample. Audit committee size positively affects discretionary accruals in mature firms, while gender enhances discretionary accruals in both growth and mature firms. Audit quality can moderate the relationship between audit committee expertise and earnings quality in the full sample and growth firms, and also moderate the effect of gender on earnings quality in the full sample, growth, and mature firms.Theoretical contribution/ Originality: This study expands the earnings quality literature by integrating corporate life cycle theory into analyzing the dynamic role of audit committees and audit quality.Practitioner/Policy implication: The results highlight the importance of the corporate life cycle in optimizing the audit committee to enhance earnings quality.Research Limitations/Implications: This research employs a dummy variable for gender due to the limited representation of women on audit committees and limited observations at several life cycle stages.
Co-Authors Alhaq, Safna Falsafia Azura Rian Adha Bayu Anugerah Putera dandes rifa Deffira, Annissa Dwi Fitri Puspa Egi Hadi Luthfi Fivi Anggraini Hamdi, Mukhlizul Herawati Herawati Herawati Herawati Ietje Nazaruddin Karimi, Kasman Karina Rasaki Nadia Dwi Astri Neva Novianti Niken Asri Putri Nurul Dwi Septiyani Resti Yulistia Muslim Sindy Angrayni Yunilma Yunilma Zaitul Zaitul