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All Journal Jurnal Akuntansi & Auditing Indonesia Kinerja Media Ekonomi dan Manajemen Jurnal Akuntansi Bisnis MODUS-Jurnal Ekonomi dan Bisnis ASEAN Journal of Community Engagement Jurnal Dharma Bhakti Ekuitas Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Jurnal Atma Inovasia Jurnal Akuntansi Dan Manajemen Jurnal Ekonomi dan Bisnis
Anggreni Dian Kurniawati
Faculty Of Business And Economics, Universitas Atma Jaya, Yogyakarta, Indonesia
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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ANALISA FRAUD DIAMOND DALAM PENDETEKSIAN TINDAKAN FINANCIAL SHENANIGANS Kurniawati, Anggreni Dian
Modus Vol. 33 No. 2 (2021): MODUS
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v33i2.4658

Abstract

ABSTRACTConflicts of interest between investors as principals and management as agents that often benefit one party, triggering fraud in financial reporting. Fraudulent financial statements can be indicated by the existence of financial shenanigans, namely opportunistic earnings management actions that cause the financial statements presented to be inconsistent with the actual company performance. The study used four components of the fraud diamond that were suspected of causing financial shenanigans to occur in the company. This study will use the earnings manipulation shenanigans. The sample of this research is companies listed on the Indonesia Stock Exchange with the 2016-2018 observation period. Hypothesis testing is done by using multiple regression tests. The results of this hypothesis testing indicate that the two components of fraud diamond, namely pressure proxied by financial targets and rationalization, which is proxied by total accruals, have a positive effect on financial shenanigans. The results of this study fail to prove that the other two components of fraud diamond, namely opportunities that are proxied by nature of industry, have a negative effect on financial shenanigans and the change of directors has no effect on financial shenanigans. The results of this study are expected to be a reference for auditors in detecting fraudulent financial statements that occur because of  financial shenanigans.Keywords:     earning manipulation shenanigans; financial shenanigans; financial statement fraud; fraud diamondABSTRAKKonflik kepentingan antara investor selaku prinsipal dengan manajemen selaku agen yang seringkali menguntungkan satu pihak sehingga memicu terjadinya kecurangan dalam pelaporan keuangan. Kecurangan laporan keuangan dapat ditandai dengan adanya tindakan financial shenanigans yaitu tindakan manajemen laba oportunistik yang menyebabkan laporan keuangan yang disajikan tidak sesuai dengan kinerja perusahaan sebenarnya. Penelitian menggunakan empat komponen fraud diamond yang diduga menyebabkan terjadinya tindakan financial shenanigans yang terjadi di perusahaan. Penelitian ini akan menggunakan earnings manipulation shenanigans. Sampel penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia dengan periode amatan tahun 2016-2018. Pengujian hipotesis dilakukan dengan menggunakan uji regresi berganda. Hasil pengujian hipotesis ini menunjukkan bahwa dua komponen fraud diamond yaitu tekanan yang diproksikan dengan target keuangan dan rasionalisasi yang diproksikan dengan total akrual berpengaruh positif terhadap financial shenanigans. Hasil penelitian ini tidak berhasil membuktikan bahwa dua komponen fraud diamond lainnya yaitu peluang yang diproksikan dengan nature of industry berpengaruh negatif terhadap financial shenanigans dan pergantian direksi tidak berpengaruh terhadap financial shenanigans. Hasil penelitian ini diharapkan dapat menjadi acuan auditor dalam melakukan pendeteksian terhadap kecurangan laporan keuangan yang terjadi karena adanya tindakan financial shenanigans ini.Kata kunci:     earnings manipulation shenanigans; financial shenanigans; kecurangan laporan keuangan; fraud diamond
FRAUD DIAMOND SEBAGAI INDIKATOR DECEPTIVE INCOME SMOOTHING DI PERUSAHAAN PERBANKAN PUBLIK INDONESIA Juniarty, Daniella Angelika; Kurniawati, Anggreni Dian
Modus Vol. 37 No. 1 (2025): VOL 37 NO 1 (2025)
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v37i1.10252

Abstract

This study aims to investigate how the fraud diamond analysis framework affects the potential of deceptive income smoothing in Indonesian banking companies. Banking companies are firms that operate under very strict regulations and are vital to the Indonesian economy, nevertheless infrequently investigated, particularly given the high likelihood of vulnerability associated with excessive income smoothing practices. The four elements of fraud diamond are pressure, opportunity, rationalization, and capability. This approach served as the foundation for analyzing the prevalence of excessive income smoothing practices in the banking sector in this study. This study employs a quantitative method with archival data with the sample comprises 41 publicly traded banking companies from 2019 to 2022. Following the effects of the COVID-19 pandemic on banking institutions, this time frame was used to additionally observe the degree of susceptibility to income smoothing. The independent variables in this study are the elements of the fraud diamond measured by financial stability, ineffective monitoring, change in auditor, and the frequency of CEO tenure experience, while the dependent variable is income smoothing. Logistic regression is used to conduct hypothesis testing. The results of this study indicate that auditor rotation affects income smoothing, while the other three variables, namely financial stability, ineffective supervision, and the frequency of CEO tenure experience, do not affect income smoothing. The results of this study can assist management in developing effective policies to detect and prevent excessive income smoothing practices in banking companies. Keywords:    fraud diamond; deceptive income smoothing; banking companies; fraudulent financial reporting. Penelitian ini bertujuan untuk menguji pengaruh kerangka analisis fraud diamond terhadap potensi perataan laba yang menipu pada perusahaan sektor perbankan di Indonesia. Perusahaan perbankan merupakan perusahaan yang memiliki regulasi yang sangat ketat dan sangat krusial bagi perekonomian Indonesia, namun masih jarang diteliti, apalagi sektor ini memiliki probabilitas kerentanan yang tinggi terkait praktik perataan laba yang berlebihan. Fraud diamond terdiri dari empat elemen yaitu tekanan, kesempatan, rasionalisasi, dan kapabilitas. Kerangka ini digunakan sebagai landasan analisis terjadinya praktik perataan laba yang berlebihan di sektor perbankan dalam penelitian ini. Penelitian ini menggunakan metode kuantitatif dengan data arsip dan sampel penelitian berjumlah 41 perusahaan perbankan publik pada tahun 2019-2022. Periode ini dipilih untuk melihat pula tingkat kerentanan perataan laba yang menipu pasca dampak pandemi Covid-19 pada perusahaan perbankan. Variabel independen dalam penelitian ini adalah elemen fraud diamond yang diukur dengan stabilitas keuangan, pemantauan yang tidak efektif, pergantian auditor, dan frekuensi pengalaman jabatan CEO, sedangkan variabel dependennya adalah perataan laba. Regresi logistik digunakan untuk melakukan pengujian hipotesis. Hasil penelitian ini menunjukkan bahwa pergantian auditor berpengaruh terhadap perataan laba, sedangkan ketiga variabel lainnya yaitu stabilitas keuangan, pengawasan yang tidak efektif, dan frekuensi pengalaman jabatan CEO tidak berpengaruh terhadap perataan laba. Hasil penelitian ini dapat memberikan masukan kepada manajemen dalam upaya membuat kebijakan yang efektif untuk mendeteksi dan mencegah praktik perataan laba yang berlebihan di perusahaan perbankan. Kata kunci:    fraud diamond; perataan laba yang menipu; perusahaan perbankan; kecurangan laporan keuangan.
The Artpreneurship: Innovate to Overcome the Challenge Kusuma, Gabriella Hanny; Kurniawati, Anggreni Dian; Junaedi, Sheellyana, M. F.; Widiastuti, Theresia Diah
ASEAN Journal of Community Engagement Vol. 7, No. 2
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This community engagement program aimed to improve the innovation of artpreneurs, a combination of artistic qualities with business sense in cultural sectors, overcoming the impact of the disruptive moment, such as the COVID-19 pandemic. This program used the Asset-Based Community Development method to explore the needs of the community. The exploration process used an appreciative inquiry approach to determine strengths, opportunities, aspirations, and results based on the inquiry from the community. This program was conducted in Ngestiharjo Village, Yogyakarta, Indonesia, as a part of the community service learning program Wiradesa conducted by the students and organized by Universitas Atma Jaya Yogyakarta. The participants were five artpreneurs who were members of the Ngestiharjo art community and own small and medium-sized enterprises. This community engagement program successfully defined the potential resources of the Ngestiharjo artpreneurs. The potential resources are intangible (network, cohesion, experiences, creativity, and quality) and tangible (venue and digital equipment) assets. These potential assets become an important element in developing a program using the Theory of Change (ToC). The results of this community engagement program are expressed in the ToC scheme which could be a guide for the members of the Ngestiharjo art community to improve their capacity to achieve their goals. Despite its limitations, this method of community development is replicable for communities with similar situations, striving toward innovations in maximizing arts and culture.
Co-Authors Aloysia Yanti Ardiati ANNA PURWANINGSIH Atika Jauharia Hatta Hambali Bianka Andriyani, Bianka Brillian Ardana Budisantoso, A. Totok Cahyo Indraswono, Cahyo Gabriella Hanny Kusuma, Gabriella Hanny Goldia Liku Sirupang Pongrangga Ignatia Ryana Widyatini, Ignatia Ryana Junaedi, Sheellyana, M. F. Juniarty, Daniella Angelika Marwanta, Y. Yohakim Michelle, Paullyne Muhammad Sabandi Pratiwi Budiharta, Pratiwi Putra, Tegar Satya Putri, Kamalia Sare, Mathildis Tellyani Sega Sisianti Dewi Putry Tabita Indah Iswari, Tabita Indah Theresia Diah Widiastuti, Theresia Diah Totok Budisantoso, Totok Toyibah Kusumawati Wimpie Yustino Setiawan, Wimpie Yustino Yohanes Mario Pratama