Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi
Al-Azhar A '
Unknown Affiliation
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
PENGARUH FINANCIAL STABILITY, PERSONAL FINANCIAL NEED, INEFFECTIVE MONITORING, CHANGE IN AUDITOR DAN CHANGE IN DIRECTOR TERHADAP FINANCIAL STATEMENT FRAUD DALAM PERSPEKTIF FRAUD DIAMOND (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efe Regina Aprilia; Hardi '; Al-Azhar A '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

This research aims to obtain empirical evidence about the effectiveness of the fraud diamond in detecting financial statement fraud. The element of the fraud diamond that is used as independent variables is a pressure with proxy financial stability (ACHANGE) and personal financial need (OSHIP), opportunity with proxy ineffective monitoring (BDOUT), rationalization with proxy change in auditor (AUDCHANGE), and capability with proxy change in director (DCHANGE). In this research uses a proxy earnings management with discretionary accruals as the dependent variable. The population of this research is the manufacturing companies listed in Indonesia Stock Exchange in 2012-2014. Total sample of this research is 89 manufacturing companies. Data analysis was performed with the classical assumption and hypothesis testing using multiple linear regression. The results indicates that the financial stability (ACHANGE) and ineffective monitoring (BDOUT) influence the financial statement fraud. Meanwhile, the personal financial need (OSHIP), change in auditor (AUDCHANGE), and change in director (DCHANGE) has no significant impact on financial statement fraud.The influence of the independent variables to describe the dependent variable is 21,8%, while the remaining 78,2% is influenced by other variables.Keywords: Financial Statement Fraud, Earnings Management, Fraud Diamond.
PENGARUH KEJELASAN SASARAN ANGGARAN, PENGENDALIAN AKUNTANSI, DAN SISTEM PELAPORAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (Studi pada Satuan Kerja Perangkat Daerah Kabupaten Bengkalis) Siti Ruri Suhaesti; Hardi '; Al-Azhar A '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

This study aims to determine the effect of budget goal clarity , Accounting Control and Reporting System on performance accountability of public Institutions in bengkalis. The research uses a survey of the work unit bengkalis district. The population in this study was 34 SKPD in Bengkalis .The sampling technique is purposive sampling technique. Data analysis techniques to test hypotheses using multiple analytical approach. The results showed that the influential Budget Targets Clarity with tcount > ttable 2.155 > 1.663 , Control Accounting significant effect with the value tcount > ttable 2.456 > 1.663 , significant effect Reporting System with the value tcount > ttable 2,166 > 1,663 terhadap Accountability Government Agencies performance . While the R -square value that is equal to 0,645, which means 64.5 % of the independent variable in this study could affect the dependent variable. While the remaining 35.5 % is influenced by other variables not examined in this study such as leadership styles, organizational culture budget participation, the application of accounting information, organizational commitment.Keywords: budget goal clarity, control accounting, reporting system, and performance accountability.
Co-Authors Hardi ' Regina Aprilia Siti Ruri Suhaesti