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All Journal Jurnal Bisnis dan Ekonomi Moneter : Jurnal Ekonomi dan Keuangan Santri : Jurnal Ekonomi dan Keuangan Islam
Yuztitya Asmaranti
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENDETEKSIAN KECURANG LAPORAN KEUANGAN MENGGUNAKAN FRAUD DIAMOND Mafiana Annisya; Lindrianasari .; Yuztitya Asmaranti
Jurnal Bisnis dan Ekonomi Vol 23 No 1 (2016): vol. 23 no. 1 EDISI MARET 2016
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (174.48 KB)

Abstract

This study aimed to analyze the factors that encourage fraudulent financial reports with analysis of diamond fraud. This research analyzes the influence of variable pressure proxied by financial stability, external pressure, financial targets, the opportunity proxied by nature of industry, razionalization proxied by audit opinion, and the capability to replace any directors proxies against financial statements fraudulent. The sample was a total of 27 real estate companies and real estate listing on the Indonesian Stock Exchange in the period 2010-2014. The results showed that the variables of financial stability as measured by the ratio of the change in total assets showed a positive influence on fraudulent financial statements. This study did not find a variable external pressure as measured by the leverage ratio, financial targets as measured by return on assets, nature of industry as measured by the ratio of inventory changes, the audit opinion as measured by obtaining an unqualified opinion with clarifying language, and capablity measured with the change of directors influence on fraudulent financial statements. Keywords: Fraud diamond, fraudulent financial statement, financial stability, external pressure, financial targets, nature of industry, audit opinion.
Pengaruh Likuiditas, Solvabilitas, dan Profitabilitas terhadap Nilai Perusahaan Sektor Consumer Goods yang Terdaftar di Bursa Efek Indonesia Muhammad Abduh Hafidz; Agrianti Komalasari; Yuztitya Asmaranti; Neny Desriani
SANTRI : Jurnal Ekonomi dan Keuangan Islam Vol. 3 No. 2 (2025): April : SANTRI : Jurnal Ekonomi dan Keuangan Islam
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/santri.v3i2.1281

Abstract

Company value is one of the main indicators used by investors to assess the performance and prospects of a company. This study aims to analyze the influence of liquidity, solvency, and profitability on the value of consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The research sample consisted of 20 companies selected using the purposive sampling method. Data analysis was carried out by multiple linear regression using SPSS 27 software. The results show that liquidity has a negative and significant effect on company value, solvency has a positive and significant effect on company value, while profitability does not have a significant effect on company value. These results indicate that management must pay attention to efficiency in managing liquid assets, maintain a balance between debt and its own capital, and consider other factors other than profitability in increasing company value.
Pengaruh Environmental Cost dan Environmental Performance terhadap Environmental Disclosure pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Abimanyu Abimanyu; Yuztitya Asmaranti
Moneter : Jurnal Ekonomi dan Keuangan Vol. 3 No. 3 (2025): Juli : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moneter.v3i3.1534

Abstract

This study investigates the effect of environmental costs on the level of environmental information transparency in manufacturing companies in the basic materials subsector, while providing empirical evidence regarding the relationship. Environmental costs are calculated through the ratio of corporate social responsibility (CSR) burden to the organization's net profit. Meanwhile, the company's environmental performance is evaluated using the PROPER rating on an ordinal scale. The level of environmental coverage is measured comprehensively through the Clarkson index which covers various dimensions of existing reporting. A quantitative approach with multiple linear regression analysis is applied to test the relationship between variables. In selecting the sample, a purposive sampling technique was used by considering the completeness of the data and certain sector criteria, resulting in 35 companies as the final sample that met the analysis requirements. The results of the study revealed that an increase in environmental costs is directly proportional to a significant increase in environmental coverage. This indicates that company investment in environmental programs encourages more transparent reporting practices. In addition, environmental performance as reflected in the PROPER rating is also proven to have a positive and significant effect on the extent of environmental coverage.
Pengaruh Fraud Factors terhadap Financial Restatement dan Konsekuensinya terhadap Firm Value Shafa Salsabila; Yuztitya Asmaranti
SANTRI : Jurnal Ekonomi dan Keuangan Islam Vol. 3 No. 4 (2025): Agustus : SANTRI : Jurnal Ekonomi dan Keuangan Islam
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/santri.v3i4.1748

Abstract

Financial statement restatements often negatively impact investor perceptions and a company's market value. Previous studies have shown that companies conducting restatements experience significant share price declines, with an average decline of 20% following the announcement. This phenomenon reflects investors' high sensitivity to negative information related to the reliability of financial statements and suggests that a company's reputation can be damaged quickly. Financial statement restatements are generally associated with material errors or manipulation of financial information, and are therefore often linked to indications of fraud or deception in prior financial reporting. This study aims to analyze the factors influencing financial statement restatements and their impact on firm value, focusing on infrastructure companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. The research method used is a quantitative approach with secondary data obtained from financial statements and official company publications. The analysis was conducted using logistic regression to examine the influence of fraud factors (pressure, opportunity, and rationalization) on restatements, and linear regression to assess the impact of restatements on firm value. The results of the study indicate that of the three main factors of fraud, only rationalization significantly influences financial statement restatements. Meanwhile, pressure and opportunity do not show significant effects. Furthermore, financial statement restatements were not shown to significantly impact the value of companies in the infrastructure sector during the study period. These findings provide important insights for stakeholders in understanding financial reporting risks and the urgency of strengthening ethics and internal controls in companies.
Co-Authors Abimanyu Abimanyu Komalasari, Agrianti Lindrianasari Mafiana Annisya Muhammad Abduh Hafidz Neny Desriani Shafa Salsabila