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Kharisma Yudha Saragih
Politeknik Bisnis Indonesia
Economics, Econometrics & Finance

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Pengaruh Pendapatan Asli Daerah dan Dana Perimbangan terhadap Belanja Modal di Kabupaten/Kota Provinsi Sumatera Utara Eve Ida Malau; Calen Calen; Victor Marudut Mulia Siregar; Kharisma Yudha Saragih
Owner : Riset dan Jurnal Akuntansi Vol. 4 No. 1 (2020): Owner Vol. 4 No. 1 Periode Februari 2020
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v4i1.168

Abstract

The objective of the research was to analyze the influence of original local revenue and balance funds partially on the capital expenditure in districts / towns of North Sumatra Province. The amount of capital expenditure for each region varies according to the size of the region and the needs of the region. The realization of capital expenditure in each region can show the economic progress of a region. Based on data that the author obtained from the website of the Director-General of Fiscal Balance, there is still a capital expenditure budget that has not been maximally realized for regional development The population was 33 districts / towns of North Sumatra Province years of 2010-2018 and population will be used as sample. The data were processed by using panel data regression statistical method. The result of the research that original local revenue and balance fund had positive and significant influence on the capital expenditure in districts / towns of North Sumatra Province.
Deteksi Financial Statement Fraud Berdasarkan Perspektif Pressure dalam Fraud Triangle Muhammad Yunus; Ompon Lastiur Sianipar; Kharisma Yudha Saragih; Amelia Amelia
Owner : Riset dan Jurnal Akuntansi Vol. 3 No. 2 (2019): Owner Volume 3 Nomor 2 Agustus 2019
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v3i2.229

Abstract

This study aims to determine the effect of the fraud triangle perspective illustrated by financial stability, external pressure, and financial targets on financial statement fraud on manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018. This research is a type of causal associative research with a quantitative approach. The sample in this study were 49 Manufacturing Companies listed on the Indonesia Stock Exchange in 2015-2018. The type of data used in this study is secondary data. Data analysis method used in this study is Logistic Regression Analysis with the help of SPSS 25 software. The results obtained in this study indicate that external pressure has a positive and significant effect on financial statement fraud. Financial targets have a significant negative effect on financial statement fraud. While financial stability does not significantly influence financial statement fraud.
Co-Authors Amelia Amelia Calen Calen Eve Ida Malau Muhammad Yunus Ompon Lastiur Sianipar Victor Marudut Mulia Siregar