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All Journal jurnal syntax admiration Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Ekonomi Trisakti Business and Entrepreneurial Review Media Riset Akuntansi Auditing & Informasi Jurnal Akuntansi Trisakti JURNAL ABDI MASYARAKAT INDONESIA (JAMIN) Jurnal Indonesia Sosial Sains Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Journal of Ekonomics, Finance, and Management Studies
Hexana Sri Lastanti
Universitas Trisakti
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Journal : Media Riset Akuntansi Auditing

 1 
TINJAUAN TERHADAP KOMPETENSI DAN INDEPENDENSI AKUNTAN PUBLIK : REFLEKSI ATAS SKANDAL KEUANGAN Hexana Sri Lastanti
Media Riset Akuntansi, Auditing & Informasi Vol. 5 No. 1 (2005): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1228.142 KB) | DOI: 10.25105/mraai.v5i1.2791

Abstract

Scandal happened in most of big companies it generally started by the published financial statement. The scandal actors have usually prepare some tricks so that the published financial statements suit the last goal of their crime motif. In this case, the question is, can the auditors of the financial statements detect these tricks? Or, has it been detected but the auditors let the crime run.The competences or public accountants cover the knowledge component, psychology characteristics, thinking ability, determination of decision strategy, and duty analysis. The independency of public accountant cover mental attitude, independency, and appearance independency. If that happened is auditor unable to detect the tricks financial statement engineering, hence core of its problems is auditor competences. But if that happened is the auditors protect to crime, hence core of its problems is auditor independency.
THE EFFECT OF HEXAGON FRAUD ON FRAUD FINANCIAL STATEMENTS WITH GOVERNANCE AND CULTURE AS MODERATING VARIABLES: PENGARUH FRAUD HEXAGON TERHADAP FINANCIAL STATEMENT FRAUD DENGAN GOVERNANCE AND CULTURE SEBAGAI VARIABEL PEMODERASI Hexana Sri Lastanti; Etty Murwaningsari; Haryono Umar
Media Riset Akuntansi, Auditing & Informasi Vol. 22 No. 1 (2022): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (407.112 KB) | DOI: 10.25105/mraai.v22i1.13533

Abstract

Tujuan penelitian ini adalah untuk memperoleh bukti empiris mengenai faktor-faktor yang mempengaruhi kecurangan laporan keuangan dengan governance and culture sebagai variabel pemoderasi. Faktor-faktor pemicu kecurangan laporan keuangan menggunakan Fraud Hexagon Model (Vousinas, 2019) yang terdiri dari stimulus, opportunity, capability, rationalization, ego dan collusion. Penelitian ini menggunakan unit analisis perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia dengan periode penelitian tahun 2014-2020. Hasil pengambilan sampel dengan menggunakan teknik purposive sampling diperoleh 231 data observasi. Hasil pengujian data empiris menunjukkan bahwa opportunity berpengaruh positif terhadap kecurangan laporan keuangan baik pada saat tidak dimoderasi maupun dimoderasi oleh governance and culture. Governance and culture memperlemah pengaruh opportunity terhadap kecurangan laporan keuangan. Namun variabel lain berupa pressure, rationalization, capability, ego/arrogance dan collusion tidak berpengaruh terhadap kecurangan laporan keuangan.   The purpose of this study is to obtain empirical evidence regarding the factors that influence financial statement fraud with governance and culture as moderation variables. Factors triggering financial statement fraud using the Fraud Hexagon Model (Vousinas, 2019) which consists of stimulus, opportunity, capability, rationalization, ego and collusion. This research uses the analysis unit of banking sector companies listed on the Indonesia Stock Exchange with a research period of 2014-2020. The results of sampling using purposive sampling techniques obtained 231 observation data. The results of empirical data testing showed that opportunity had a positive effect on financial statement fraud both when it was not moderated or moderated by governance and culture. Governance and culture weakens the influence of opportunities on financial statement fraud. But other variables in the form of pressure, rationalization, capability, ego / arrogance and collusion have no effect on financial statement fraud
Co-Authors Anastasya Putri Yudiana Anggi Ria Prasasti Aries Romli Audita Ananda Nundini Ayu Aulia Oktaviani Azmi Muzal Besnedi Besnedi Choirul Amin Dedi Apriandi Deny Maulana Destria Melia Rahma Eka Prasetya Etty Murwaningsari Fambia Noor Azizah Fambia Noor Azizah Guido S Haryono Umar Indah Nur Khasanah Indah Nur Khasanah Irene Delfiona Tanisa Irene Delfiona Tanisa Khairunnisa Kusuma Wardhani Muhammad Fakhrul Arif Murtanto Murtanto MURTANTO MURTANTO Mutiara Salsabila Hanifia Nabil Salim Olivia Olivia R. Rosiyana Dewi Restu Ardia Pramesti Rifka Junitra Rifka Junitra Salsabila Syifa Saskia Putri Sean Archie Ago Tondombala Sofie Vio Landion Windy Ayu Wulandari Wulan Rizqi Nur Amaliyah Yvonne Augustine