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All Journal Jurnal Akuntansi dan Keuangan JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Community Development Journal Accounting Global Journal Jurnal Inovasi Penelitian Indonesia Berdaya International Journal of Economics, Management, Business, and Social Science Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Accounting and Finance Studies Jurnal Pendidikan Dasar dan Sosial Humaniora Prosiding Seminar Nasional Pengabdian Kepada Masyarakat West Science Interdisciplinary Studies Journal of Managerial Sciences and Studies Journal of Innovative and Creativity Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital ADM : Jurnal Abdi Dosen dan Mahasiswa
Niken Savitri Primasari
Universitas Nahdlatul Ulama Surabaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

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Journal : Accounting Global Journal

 1 
PENDETEKSIAN FRAUD DIAMOND THEORY TERHADAP PROFITABILITAS DENGAN MANAJEMEN LABA JONES THEORY SEBAGAI VARIABEL MODERATOR Niken Savitri Primasari
Accounting Global Journal Vol 3, No 1 (2019): Accounting Global journal
Publisher : Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/agj.v3i1.2783

Abstract

The investor attention to earnings, might determines management's actions to take vital interests in financial reporting to show a favorable situation. Earnings management is often considered a rational and fair action principally. This manipulation is more due to the urge to keep the company's shares in demand by investors who tend to see profitability over a period of time to invest their capital in the company's shares, because for investors, because the company's profit will describe the company's overall value. This led to an increase in fraudulent actions. This study aims to analyze and find empirical evidence about the effect of fraud fraud factor based on diamond fraud, namely Pressure, Opportunity, Rationalization and Capability on financial statement fraud, which is proxied by the independent variables, namely financial stability, external pressure, financial targets, industrial conditions, ineffectiveness of supervision, audit opinions and the ability of the audit team in the financial sector to the level of profitability as the dependent variable with earnings management as moderating. All variables tend to be said to be influential except for leverage.
EARNING MANAGEMENT DAN CASH HOLDING SEBAGAI MODERASI PENDETEKSIAN WINDOW DRESSING DENGAN F-SCORE ANALYSIS Niken Savitri Primasari; Endah Tri Wahyuningtyas
Accounting Global Journal Vol 4, No 2 (2020): Accounting Global Journal
Publisher : Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/agj.v4i2.5095

Abstract

This research aims to carry out financial report detection and the possibility of window dressing practice with earning management and cash holding leading to the fraudulent financial reporting actions in companies listed on the Indonesia Stock Exchange. Financial statements will be classified according to Altman Z-Score. Action of window dressing is reporting with F-Score, the subsequent treatment of earning management and cash holding as a moderating are to find out the influence of two window dressings to F-Score. The period of research on financial statements will be conducted on a triwulanly basis from 2015-2019.
Co-Authors Achmad In’am Munhamir Anggih Nur Hamidah Annisa Ayu Briliant Budiarti, Rizqi Putri Nourma Candraningrat, C. Candraningrat Candraningrat, Candraningrat Didik Setiawan Endah Tri Wahyuningtyas Fatkur Rokhim Ghofirin, Mohammad Helga Lia Irbah Heni Agustina Herlina Nadziliyah Intan Prasetyowati Khusnah, Hidayatul Loso Judijanto M. Rasda Marjuki Marjuki Mohamad Rijal Iskandar Zhulqurnain Mohhamd Ghofirin Mutiara Putri Nur Soefi'i Nur Indah Sari Puspandam Katias Rachma Rizqina Mardhotillah Reza Nindya Maharani Harsono Putri Rifqi Harimurti Rina Feriana Risa Listiana Riyanti, Apriani Rizki Amalia Elfita Saiful Ulum, Achmad Seniorita Sinta Nuria Cholil Sumarni Tri Deviasari Wulan Ubaidillah Zuhdi Ubaidillah Zuhdi Wahyu Pradana, Dominicus Wasik, Zainul WULAN PURNAMASARI, WULAN Zainul Wasik