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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Aplikasi Bisnis Journal of Contemporary Accounting
Isti Rahayu
Accounting Department, Universitas Islam Indonesia, Yogyakarta, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Journal : Jurnal Akuntansi

 1 
Deteksi financial statement fraud: Pengujian dengan fraud diamond Merissa Yesiariani; Isti Rahayu
Jurnal Akuntansi dan Auditing Indonesia Vol. 21 No. 1 (2017)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol21.iss1.art5

Abstract

This research is an empirical research that aims to determine the effect of fraud diamond toward financial statement fraud on the public companies LQ-45 listed in Indonesia Stock Exchange (IDX) from 2010 to 2014. The test is performed by using multiple linear regression on the 22 data samples. The results show that external pressure and rationalization variables proved to be significantly positive, while financial stability, financial targets, change of auditors, personal financial need, nature of industry, ineffective monitoring and capability were not proven against financial statement fraud. The results of this study are expected to be a reference for further researchers and users of other financial information in detecting fraud on the financial statements.
Aspek perilaku dalam penganggaran partisipatif Isti Rahayu
Jurnal Akuntansi dan Auditing Indonesia Vol 1, No 2 (1997)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

Anggaran merupakan salah satu alat yang dapat membantu perencanaan, koordinasi dan penilaian kinerja dalam perusahaan. Penyusunan anggaran itu sendiri antara lain dapat dilakukan secara partisipatif. Penyusunan anggaran secara partisipatif dengan melibatkan para manajer tentunya akan mengakibatkan berbagai aspek perilaku, baik positif maupun negatif.Aspek positif antara lain berkurangnya ketegangan bawahan, berkurangnya konfiikantara bawahan dengan atasan, dan meningkatnya motivasi bawahan yang padaakhimya akan mmingkatkan kinerja. Sedangkan aspek negatif antara lain munculnya kesempatan bagi bawahan untuk mendapatkan slack anggaran.
Pengaruh ketidakpastian lingkungan terhadap partisipasi penganggaran dan kinerja manajerial Isti Rahayu
Jurnal Akuntansi dan Auditing Indonesia Vol 3, No 2 (1999)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

The study attemps to examine the relationship between budgetary participation and individual performance. In so doing the study considers environmental uncertainty as a moderating variable.Data for this study were collected by using questionaires, which were mailed to 430 department managers chosen from Indonesian Capital Markets Directory. There were 81 responses of which 73 were complete and hence usable.The study concludes that the budgetary participation effects the individual performance. However environmental uncertainty did not moderate the effects of participative budgeting on individual performance.
Co-Authors Galuh Laksmita Gilang Fakhri Listyawan Merissa Yesiariani Noor Endah Cahyawati Primanita Setyono