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A Azhar Al
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Economics, Econometrics & Finance

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ENGARUH FINANCIAL STABILITY, EXTERNAL PRESSURE, FINANCIAL TARGET, NATURE OF INDUSTRY, AUDIT OPINION DAN CHANGE OF DIRECTORS TERHADAP FINANCIAL STATEMENT FRAUD DALAM PERSPEKTIF FRAUD DIAMOND (Studi empiris pada seluruh Perusahaan yang terdaftar di Bursa Efek Indonesia kecuali sektor Perbankan tahun 2014-2016) Putri Vianggi Dea; Anugerah Rita; A Azhar Al
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research aims to obtain empirical evidence about the effectiveness ofthe fraud diamond in detecting financial statement fraud. This research analyzesthe influence of variable pressure proxied by financial stability, external pressure,financial targets, the opportunity proxied bynature of industry, razionalizationproxied by audit opinion, and the capability to replace any directors proxiesagainst financial statements fraudulent. The sample was a total of 173 of allCompanies listed on the Indonesia Stock Exchange except the Banking sector in2014-2016. The method of determining the sample uses a purposive samplingmethod with certain criteria. Data analysis technicques in this study used multiplelinier regression and classic asumption test which include normality test,multicolonearity, heteroscedasticity, and autocorrelation. The hypothesis wastested using t – statistic and use SPSS version 17.0 as the software for processingthe data. From the test results, there are four variables of financial stability are:Financial Stability, External Pressure, Audit Opinion, and Change Of Directors.Meanwhile, Financial Target and Nature of Industry has no significant impacton financial statement fraud.Keyword : Financial Stability, External Pressure, Financial Target, Nature ofIndustry, Audit Opinion, Change Of Directors, Financial StatementFraud, Fraud Diamond
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN, PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH, KOMPETENSI SUMBER DAYA MANUSIA, DAN PENERAPANSISTEM PENGENDALIAN INTERN PEMERINTAH TERHADAP KUALITAS LAPORAN KEUANGAN (Studi Empiris Pada Organisasi Perangkat Daerah Kabupaten Indragiri Hulu) Ma’ari Bagus; Rasuli M; A Azhar Al
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to test: The effect of the application of government accountingstandards, the application of regional financial accounting systems, competency ofhuman resources, and the application of government internal control systems to thequality of financial statements. The population in this study is all apparatus in 27Indragiri Hulu Regency OPD. In this study the sample used amounted to 81 respondents,who were selected using the purposive sampling method. This study uses primary data bydistributing questionnaires. The analytical method used in this study is multiple linearregression analysis. The analytical tool used in this study is Statistical Product andService Solution (SPSS) version 21. The results of this study indicate that: 1) theapplication of government accounting standards affects the quality of financialstatements with a significant level of 0.003, 2) the application of regional financialaccounting systems affect the quality of financial statements with a significant level of0.019, 3) competency of human resources affect the quality of financial statements with asignificant level of 0.033, and 4) the application of government internal control systemsaffect the quality of financial statements with a significant level of 0.006.Keywords: Application of Government Accounting Standards, Implementation ofRegional Financial Accounting Systems, Competence of Human Resources,Application of the Government Internal Control Systems, Quality ofFinancial Statements.
Co-Authors Anugerah Rita Ma’ari Bagus Putri Vianggi Dea Rasuli M