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All Journal DeReMa (Development Research of Management) Jurnal Manajemen Binus Business Review Journal of Applied Data Sciences
Bambang Leo Handoko
Bina Nusantara University
Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Karakteristik Komite Audit, Keahlian Keuangan Dan Ukuran Perusahaan Terhadap Kemungkinan Kecurangan Laporan Keuangan [The Influence of Audit Committee Characteristics, Financial Expertise, and Company Size toward the Possibility of Financial Report Fraud] Bambang Leo Handoko; Kinanti Ashari Ramadhani
DeReMa (Development Research of Management): Jurnal Manajemen Vol 12, No 1 (2017): May
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/derema.v12i1.357

Abstract

Related to fraudulent financial statements by PT. Kimia Farma, Indosat, and others, this research looked at fraud committed by companies. The purpose of this research was to determine if the audit committee's independence, the financial expertise of the audit committee, and the size of the company were factors in possible fraudulent financial statements of manufacturing companies listed on the Indonesian Stock Exchange during the period 2013-2015. The possibility of fraudulent financial statements is measured by Beneish M-score. Quantitative research was conducted using an associative methodology and regression analyzing logistics (logistic regression). 82 companies were chosen using purposive sampling technique and secondary data. The results showed that the independence of the audit committee and the size of the company had no effect on the possibility of fraudulent financial statements and the financial expertise of the audit committee had an influence on the possibility of fraudulent of financial statements.BAHASA INDONESIA ABSTRAK:  Terkait kasus kecurangan laporan keuangan yang dilakukan PT.Kimia Farma, Indosat dan lain-lain maka penelitian ini akan mendeteksi kecurangan yang dilakukan perusahaan. Tujuan penelitian ini adalah untuk mengetahui pengaruh komite audit independen, keahlian keuangan komite audit dan ukuran perusahaan terhadap kemungkinan kecurangan laporan keuangan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2013-2015. Kemungkinan kecurangan laporan keuangan diukur melalui Beneish M-score. Jenis penelitiannya kuantitatif dengan metode penelitian asosaitf dan teknis analisis datanya menggunakan regresi logistic (logistic regression). 82 perusahaan dipilih menggunakan teknik purposive sampling dan menggunakan data sekunder. Hasil penelitian menunjukkan komite audit independen dan ukuran perusahaan tidak berpengaruh pada kemungkinan kecurangan laporan keuangan sedangkan keahlian keuangan komite audit berpengaruh pada kemungkinan kecurangan laporan keuangan.
Aplikasi Penggunaan Enterprise Risk Management (ERM) Integrated Framework Coso Untuk Mendeteksi Risiko Kecurangan Pada Transaksi Tidak Biasa Unit Bisnis Pt. Doremi Pizza Indonesia [Application of Integrated Enterprise Risk Management (ERM) COSO Framework to Detect Fraud Risk in Unusual Transactions at PT. Doremi Pizza, Indonesia] Bambang Leo Handoko; Daniel Septianto; Alyssa Alyssa
DeReMa (Development Research of Management): Jurnal Manajemen Vol 14, No 1 (2019): May
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/derema.v14i1.1181

Abstract

This research is a case study conducted on food and beverage company in Jakarta that aims to explain the function of Enterprise Risk Management (ERM), describes the company's internal control and formulates the audit tool in accordance with the case. The research method is literature and field study. The results showed that the company has done a good control but not yet efficient in detecting fraud. Companies are advised to conduct store audits more regularly, evaluating standard operating procedures (SOP) on unusual transaction, limiting the number of unusual transaction, verifying and validating practice of unusual transaction, and develop software to detect unusual transaction and fraud occurring in store to reduce the possibility of fraud may occur.Bahasa Indonesia Abstrak: Penelitian ini adalah penelitian studi kasus yang dilakukan pada perusahaan food and beverage di Jakarta yang bertujuan untuk menjelaskan fungsi Enterprise Risk Management (ERM), menjelaskan pengendalian internal perusahaan dan merumuskan alat audit sesuai dengan kasus yang terjadi. Metode penelitian adalah studi kepustakaan dan studi lapangan. Hasil penelitian menunjukkan bahwa perusahaan telah melakukan pengendalian yang baik namun belum efisien dalam mendeteksi kecurangan. Perusahaan disarankan untuk melakukan audit toko dengan lebih rutin, evaluasi terhadap prosedur standar opersional atau standard operating procedures (SOP) mengenai transaksi tidak biasa, memberikan batasan jumlah transaksi tidak biasa, melakukan verifikasi dan validasi terhadap praktik transaksi tidak biasa, serta mengembangkan software untuk dapat mendeteksi transaksi tidak biasa dan kecurangan yang terjadi pada gerai toko agar dapat mengurangi tindak kecurangan yang dapat terjadi.
The Effect of Institutional Ownership and Leverage towards Profit Management in Consumer Goods Industry Listed in BEI Bambang Leo Handoko
Binus Business Review Vol. 6 No. 3 (2015): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v6i3.951

Abstract

Earning management is usually used by the company as shortcut to make up their financial statement to fulfill some criteria for certain purpose. This research is empirical research which aimed is to examine the influence of institutional ownership and leverage to earnings management. This study takes sample from companies in the consumer goods sector at the Jakarta Stock Exchange, which were published in financial report from 2008-2011. The method of analysis of this research used multiple regression analysis. The results of this study show that (1) institutional ownership had not significant influence to earnings management sig.0,129>0,05, (2) leverage had not significant influence to earnings management sig. 0,481>0,05 and (3) simultaneously of institutional ownership and leverage had not significant influence to earnings management0,249>0,05.
Palm Oil Industry Dynamics: Assessing P/B Ratios of Indonesian Palm Oil Companies through Palm Tree Profile, Average FFB Yield, and Palm Oil Extraction Rate Nixxen Dimitri Hadi; Bambang Leo Handoko; Ang Swat Lin Lindawati; Haryadi Sarjono
Journal of Applied Data Sciences Vol 6, No 1: JANUARY 2025
Publisher : Bright Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47738/jads.v6i1.483

Abstract

The primary objective of this paper is to explore the impact of palm tree profile (age), Fresh Fruit Bunch (FFB) yield, and Oil Extraction Rate (OER) on the Price-to-book (P/B) ratio of Indonesian palm oil companies listed on the Indonesia Stock Exchange (IDX) with return on equity (ROE) as a mediating variable. This study is important because it explores the variables that affect business valuations in a vital industry that employs more than 16 million people and generates huge export earnings, significantly supporting the Indonesian economy. Multiple linear regression is used in a quantitative analysis of secondary data gathered from the financial statements and annual reports of 15 palm oil enterprises from 2013 to 2023. The results show a strong positive relationship between OER and FFB yield with the P/B ratio, indicating that increased operational productivity and efficiency raise firm values. Specifically, the regression analysis revealed that each percentage point increase in OER is associated with a 0.1546 increase in the P/B ratio (p 0.001), and each unit increase in FFB yield contributes to a 0.1013 increase in the P/B ratio (p 0.001). On the other hand, the P/B ratio is negatively impacted by palm tree age, suggesting that older palms are less productive, with a coefficient of -0.1035 (p 0.001). The relationship between productivity ratio and valuation was also shown to be influenced by Return on Equity (ROE), which was identified as a mediating variable. The findings suggest that enhancing internal factors, such as plantation management and mill efficiency, can improve company valuation. It is recommended for future research to use larger sample sizes and longer observation periods to confirm these findings and explore additional variables.
Co-Authors Alyssa Alyssa Ang Swat Lin Lindawati Daniel Septianto Haryadi Sarjono Kinanti Ashari Ramadhani Nixxen Dimitri Hadi