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All Journal PROSIDING SEMINAR NASIONAL CENDEKIAWAN Media Riset Akuntansi Auditing & Informasi
Murtanto .
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Economics, Econometrics & Finance Education

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ANALISA PENGARUH FAKTOR-FAKTOR FRAUD TRIANGLE TERHADAP KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA Muhammad Iqbal; Murtanto .
PROSIDING SEMINAR NASIONAL CENDEKIAWAN Prosiding Seminar Nasional Cendekiawan 2016
Publisher : Lembaga Penelitian Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/semnas.v0i0.900

Abstract

This study aims to detecting financial statement fraud, based on the analysis of the fraud triangle adoption in SAS No.99. The variables of the fraud triangle that is used is a proxy financial stability with ACHANGE, external pressure that proxy by leverage, personal financial need proxy by OSHIP, financial target proxy by ROA, nature of industry proxy by receivable, ineffective monitoring proxy by BDOUT and rasionalization by TACC proxy. In this study financial statement fraud uses a proxy earnings management with discretionary accruals as the dependent variable. The population of this study is the property and real estate companies listed in Indonesia Stock Exchange in 2010 and 2011. The sample selection is done by using purposive sampling method and total sample of this study is 39 companies. Data analysis was performed with the classical assumption and hypothesis testing using linear regression. The results of this study indicate that the financial stability (ACHANGE) and Rationalization (TACC) have influence to the financial statement fraud. Meanwhile, LEV, OSHIP, ROA, RECEIVABLE and BDOUT have no significant impact on financial statement fraud.
ANALISIS HUBUNGAN PENGALAMAN ORGANISASI, EVALUASI TERHADAP KINERJA DAN HASIL KARIR AUDITOR PADA KAP : PENGUJIAN PENGARUH GENDER Murtanto .; Mery Andryani
Media Riset Akuntansi, Auditing & Informasi Vol. 5 No. 3 (2005): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1703.963 KB) | DOI: 10.25105/mraai.v5i3.1818

Abstract

This research observed the effect of gender difference to the organizational expe-rience, performance evaluation and career outcomes in accounting firm. This research also observed the relationship between variable of organizational experience and variable of performance evaluation, and relationship between variable of performance evaluation and variable of career outcomes. The integration is put into research model that was adopted from Greenhouse et al. (1990).The samples of this research are auditors and supervisors working in major account-ing firm. Data from the samples were obtained through questionnaires. The test of hypothesis used Analysis of Variance (ANOVA) and correlation test.The result of the research shows that in terms of organizational experience, perfor-mance evaluation and career outcomes, there is no significant difference between male auditor and female auditor. The research test indicates that there is a positive correlation between variable of organizational experience and variable of performance evalua-tion, and also between variable of performance evaluation and variable of career outcomes.Keywords: gender, job satisfaction, organization accountant, career outcomes.
Co-Authors Achmad Noerkhaerin Putra Mery Andryani