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All Journal Jurnal Ilmiah Edunomika (JIE) Jurnal Riset Akuntansi Politala Journal of Economics and Business UBS
Triyono Triyono
Universitas Muhammadiyah Surakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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A Pendeteksian Financial Statement Fraud menggunakan Fraud Pentagon Pada Perusahaan Pertambangan Terdaftar Di BEI Tahun 2018-2020 Dian catur hidayat; Triyono Triyono
Jurnal Riset Akuntansi Politala Vol 5 No 1 (2022): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (438.77 KB) | DOI: 10.34128/jra.v5i1.124

Abstract

Financial statement fraud is the fraud that is carried out by displaying financial statements that are not by actual events. The reason for doing financial statement fraud is to make stockholders believe that the performance of the company is satisfactory. In facilitating its actions, it can be done by presenting annual financial statements that are better than the original, such as increasing profits and reducing debt. The purpose of this study is to identify opportunities for financial statement fraud to occur using the fraud pentagon model theory developed by Crowe Howarth in 2012. In the fraud Pentagon model, there are five main variable elements, namely pressure, opportunity, rationalization, ability, and arrogance. The population and sample in this study use annual reports from mining sector companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2020 period. The data used is secondary data by obtaining it from the company's official website and the Indonesia Stock Exchange (IDX) website. Through the purposive sampling method, 32 companies were selected as samples. The multiple regression analysis methods was chosen to analyze the data assisted by the SPSS 21 program. The results of this study indicate that the ineffective monitoring variable as measured by the comparison of the board of commissioners influences on financial statement fraud. Meanwhile, other variables such as financial target, external pressure, nature of industry, Rationalization, Capability, and Arrogance do not affect on financial statement fraud.
MODEL ROOT CAUSE ANALYSIS SISTEM INFORMASI PEMERINTAHAN DAERAH (SIPD) DALAM PENGELOLAAN KEUANGAN DAERAH (Studi Empiris Pada Dinas Tenaga Kerja Kabupaten Wonogiri) Dian Praharaningtyas; Fatchan Achyani; Triyono Triyono
JURNAL ILMIAH EDUNOMIKA Vol 8, No 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.13708

Abstract

Use of the Regional Government Information System (SIPD) as a form of regional government transparency in disclosing information to the public. How SIPD is implemented in regional financial management at the Wonogiri Regency Manpower Service is the focus of this research. The author uses qualitative research with the Root Cause Analysis model "5 Why Analysis", namely asking why five times or repeatedly until finding the root of the problem. The main technique used in data collection is conducting interviews with staff who are SIPD operators by making a list of questions for observation and documentation. The author's conclusion is that not all informants have the same root problems in implementing SIPD. There are 3 main factors that cause less than maximum problems, namely communication constraints, application constraints and human resource constraints.
Effects of Profitability, Liquidity, Capital Structure, and Effects of Covid-19 on Firm Value with Dividend Policy as Intervening Variables (Case Study of Companies Listed on the Indonesia Stock Exchange for the 2018-2021 Period) Astritta Yahya Kusuma Hayu; Triyono Triyono
JURNAL ILMIAH EDUNOMIKA Vol 7, No 2 (2023): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v7i2.9864

Abstract

This study aims to determine the effect of Profitability, Liquidity, Capital Structure, and the Covid-19 Pandemic on Firm Value with Dividend Policy as an Intervening Variable. This study used secondary data from 72 companies. It was selected using the sampling method to produce a sample of 20 Food and Beverage companies listed on the Indonesia Stock Exchange for 2018-2021. The research data analysis method uses SPSS v.26 software. The results of this study are that profitability, liquidity, and dividend policy significantly affect firm value. Meanwhile, the indirect effect of liquidity significantly affects financial performance (intervening variable). From the calculation of the Sobel test, it is found that the dividend policy can mediate from liquidity to firm value. Keywords: Return on Assets, Current Ratio, Debt to Equity Ratio, Firm Value, Dividend Policy
Pengaruh Kinerja Keuangan Daerah Terhadap Kemiskinan di Jawa Tengah dengan Pertumbuhan Ekonomi Sebagai Intervening Ardella Wahyu Luthvia; Triyono Triyono; Noer Sasongko
Journal of Economics and Business UBS Vol. 12 No. 3 (2023): Special Issue
Publisher : UniSadhuGuna Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v12i3.263

Abstract

Penelitian mengenai pengaruh kinerja keuangan terhadap kemiskinan dengan pertumbuhan ekonomi sebagai intervening memberikan hasil yang bervariasi. Pada penelitian ini memberikan hasil analisa pengaruh kinerja keuangan daerah terhadap kemiskinan di Jawa Tengah dengan pertumbuhan ekonomi sebagai intervening dengan sampel berjumlah 35 Kabupaten dan Kota di Jawa Tengah selama 4 tahun, dalam kurun waktu 2018-2021. Data diperoleh merupakan data sekunder berupa target dan realisasi belanja dan pendapatan, laju pertumbuhan ekonomi (PDRB), dan tingkat kemiskinan. Teknik analisa data menggunakan analisa regresi berganda dengan analisa jalur (Path Analysis). Hasil penelitian ini menunjukkan rasio kemandirian keuangan daerah dan efektivitas PAD tidak berpengaruh terhadap pertumbuhan ekonomi, sedangkan rasio efisiensi keuangan daerah berpengaruh terhadap pertumbuhan ekonomi. Pertumbuhan ekonomi tidak berpengaruh terhadap kemiskinan. Sedangkan secara langsung, Rasio kemandirian keuangan daerah berpengaruh terhadap kemiskinan, namun rasio efisiensi keuangan daerah dan efektivitas PAD tidak berpengaruh terhadap kemiskinan di Jawa Tengah. Kemudian melalui uji sobel test menghasilkan penelitian rasio kemandirian keuangan daerah, efisensi keuangan daerah dan efektivitas PAD tidak berpengaruh terhadap kemiskinan dengan pertumbuhan ekonomi sebagai intervening.
Pengaruh Konservatisme Akuntansi, Ukuran Perusahaan, Profitabilitas dan Leverage Terhadap Manajemen Laba Muhammad Shodiq Nugroho; Triyono Triyono
Journal of Economics and Business UBS Vol. 12 No. 3 (2023): Special Issue
Publisher : UniSadhuGuna Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v12i3.294

Abstract

Penelitian ini bertujuan untuk menganalisis dan menguji Pengaruh Konservatisme Akuntansi, Ukuran Perusahaan, Profitabilitas, dan Leverage Terhadap Manajemen Laba. Penelitian dilakukan pada perusahaan yang masuk dalam indeks LQ45 dan terdaftar di Bursa Efek Indonesia periode 2019-2021. Pengambilan sampel dalam penelitian ini menggunakan teknik purposive sampling, dan didapatkan sebanyak 96 sampel yang sesuai dengan kriteria. Analisis data menggunakan analisis regresi linier berganda. Manajemen laba merupakan topik yang banyak dibahas karena laba digunakan sebagai indikator dalam pengukuran kinerja perusahaan, yang selanjutnya dijadikan dasar pengambilan keputusan bisnis, terutama keputusan investasi. Hasil penelitian ini menunjukkan bahwa konservatisme akuntansi dan leverage berpengaruh signifikan terhadap manajemen laba, sedangkan ukuran perusahaan dan profitabilitas tidak berpengaruh signifikan terhadap manajemen laba.
Co-Authors Agung Riyardi Ardella Wahyu Luthvia Astritta Yahya Kusuma Hayu Bambang Setiaji Dian Praharaningtyas Didit Purnomo Fatchan Achyani Muhammad Shodiq Nugroho Noer Sasongko Triyono Triyono