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All Journal Jurnal Penelitian dan Pengembangan Sains dan Humaniora (JPPSH) Jurnal Akuntansi Multiparadigma Jurnal Ilmiah METHONOMI Journal of Economic, Bussines and Accounting (COSTING) Jurnal Ilmiah Wahana Akuntansi Edukasi Islami: Jurnal Pendidikan Islam Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Mantik Majalah Ilmiah Warta Dharmawangsa Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Journal of Management and Bussines (JOMB) Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) International Journal of Educational Research and Social Sciences (IJERSC) Jurnal Ipteks Terapan : research of applied science and education Jurnal Akuntansi Trisakti
Adam Afiezan
Universitas Prima Indonesia
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APAKAH TEORI KECURANGAN HEXAGON EFEKTIF MENCEGAH MANIPULASI LAPORAN KEUANGAN PERUSAHAAN BUMN? Mettania Kirana; Nagian Toni; Adam Afiezan; Enda Noviyanti Simorangkir
Jurnal Akuntansi Multiparadigma Vol 14, No 1 (2023): Jurnal Akuntansi Multiparadigma (April 2023 - Agustus 2023)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2023.14.1.06

Abstract

Abstrak – Apakah Teori Kecurangan Hexagon Efektif Mencegah Manipulasi Laporan Keuangan Perusahaan BUMN?Tujuan Utama – Penelitian dilakukan untuk menguji faktor yang mempengaruhi kecurangan laporan keuangan berdasarkan teori kecurangan hexagon.Metode – Penelitian ini menggunakan metode partial least squares. Sampel penelitian ini adalah 17 perusahaan  BUMN yang terdaftar di Bursa Efek Indonesia selama tahun 2017-2021.Temuan Utama – Tiga unsur teori kecurangan hexagon relevan terhadap terjadinya penyimpangan laporan keuangan. Pengujian membuktikan manipulasi laporan keuangan disebabkan adanya unsur tekanan, rasionalisasi dan arogansi. Meskipun demikian, komite audit tidak mampu memoderasi elemen kecurangan hexagon sebagai pemicu terjadinya penyimpangan laporan keuangan.Implikasi Teori dan Kebijakan – Perusahaan BUMN perlu mewaspadai tekanan eksternal manajemen, pergantian auditor eksternal dan jumlah foto CEO dalam laporan tahunan sebagai indikasi terjadinya kecurangan. Hal demikian juga harus diperhatikan investor dengan mengukur risiko salah saji laporan keuangan.Kebaruan Penelitian – Penelitian ini menambahkan variebel komite audit sebagai moderasi dengan penekanan teori kecurangan hexagon. Abstract – Is Hexagon Fraud Theory Relevant in SOE Financial Statements Fraud?Main Purpose - This study was conducted to examine the factors that influence financial statements fraud based on the hexagon fraud theory.Method – This study uses the partial least squares method. The sample is 17 state-owned companies (SOE) listed on the Indonesia Stock Exchange during 2017-2021.Main Findings - Three elements of the hexagon fraud theory are relevant to the occurrence of financial statement irregularities. Tests prove that financial statement manipulation is due to elements of pressure, rationalization and arrogance. Nonetheless, the audit committee was unable to moderate the element of hexagon fraud.Theory and Practical Implications – SOE need to be aware of external management pressure, changes in external auditors and the number of CEO photos in annual report as indications of fraud. Investors must also pay attention to this by measuring the risk of financial statement misstatement.Novelty – This research adds the audit committee variable as a moderation with an emphasis on the hexagon fraud theory.
FINANCIAL PERFORMANCE AND HOSPITAL SERVICE PERFORMANCE IN PANDEMI TIME Tulus Manurung; Adam Afiezan; Virna Natasya Angeli Siburian; Pesta Maria Pasaribu; Keulana Erwin
Jurnal Ipteks Terapan Vol. 17 No. 2 (2023): Jurnal Ipteks Terapan
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22216/jit.v17i2.2358

Abstract

Background : Different approaches that have been executed during the pandemic have brought about diminished execution and expanded clinic spending. This exploration was led to take a gander at viewpoints that adversely affect the exhibition of the Regal Prima Medan emergency clinic during a pandemic by utilizing monetary execution comprising of Liquidity, Dissolvability, Benefit and administration execution, specifically Bor, Toi and Gdr, with this proportion you can figure out how medical clinic execution during a pandemic both concerning monetary execution and administration execution. Method : The exploration led is a quantitative examination. Acquiring the examination test was helped out through non-likelihood inspecting, to be specific soaked testing. Result : The investigation completed is the old style presumption test which comprises of ordinariness test, multicollinearity, autocorrelation, heteroscedasticity, speculation assurance coefficient, F test, T test. Dissolvability, Benefit, Gdr boundaries make a fundamentally sure difference, Liquidity, Bor and Toi boundaries have an adverse consequence essentially on the exhibition of the Illustrious Prima Medan Clinic in 2018-2021. Conclusion : Execution results are supposed to be great or not, this is tracked down in that frame of mind as per the service of wellbeing which incorporates focuses as per execution results at the Illustrious Prima Medan clinic
FACTORS AFFECTING THE PERFORMANCE OF HOSPITALS LISTED ON THE INDONESIA STOCK EXCHANGE IN THE PANDEMIC PERIOD Adam Afiezan; Dena Viona Br Kembaren; Sri Wahyuni; Elisa Fransiska Girsang; Keulana Erwin
Jurnal Ipteks Terapan Vol. 17 No. 2 (2023): Jurnal Ipteks Terapan
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22216/jit.v17i2.2394

Abstract

Various policies implemented during the pandemic have resulted in lower business performance and increased spending. Research This was done to identify aspects that positively or negatively impact performance at home. During the pandemic, the working capital to assets, debt to capital, EBITDA margin, current ratio, and net income margin ratios were used to sicken that the deployed funds could serve the authority of some executives in the country. Expected. Tired of that need, especially in times of pandemic. The research conducted is a quantitative research. Merit sampling studies are conducted by non-probabilistic sampling, i.e. saturated sampling. The analyzes performed are classical test assumptions, including test normality, test multicollinearity, test autocorrelation, test heteroscedasticity, coefficient determination hypothesis, F-test, and T-test. The parameters WTCA, DER and NPM have a positive impact on the performance of houses listed in IDX 2018-2021, the parameter ebitda No has a negative impact on the performance and the parameter CR has a negative impact. Earnings Report The initial capital accumulation process is also well done to raise the profile of the company and the financials will be good
Co-Authors Angelica Angelica Beatrice Beatrice Belinda, Erin Christine Christine Cindy Cindy Cindy Claudia CJAT CJAT Connie Halim Dena Viona Br Kembaren Denny Wijaya Dewi Chandra Dicky Efvina Oknesta Elisa Fransiska Girsang Enda Noviyanti Simorangkir Erin Belinda Etania, Cassandra Evalin Ginting Faridamai Ndruru Francroyce Zulion Behrry Frendy Fangestu Gilbert Herodion Sigiro Giovanni Wijaya Gunarsih, Jessica Hendri Hendri Ira Martika Winarno Jenny Jenny Jesica Jesica Jessica Jessica Jessica Jessica Jessica Tanri Jesslyn Anggara Joselyn Joselyn Junita Simanjuntak Juwita Melissa Lumbantobing Keulana Erwin Laura Liawardi Lefrando Agustinus Saragih Lindawati Lindawati Liviaty Vandana Lorencia, Meirike Louis Howard Meirike Lorencia Melysa Melysa Mettania Kirana Mhd. Hafiz Maulana Milanie, Feby Minar Register Sitorus Monica Cheria Morita Malau Muammar Khaddafi Muhammad Reza Nagian Toni Novi Anggraini Panjaitan, Desy Natalia Patricia Fancella Pesta Maria Pasaribu Pretty Priscilia Priscilia Putri Noviana Putri Pradini Manday Rasinta Ria Ginting Regina Tota Angelina Sigiro Renni Veronika Marpaung Riska Monalisa Sitompul Robby Handoko Robert Robert Robin Robin Ronaldo Tandrean Rosalie Lionar RSA RSA Salim, Ardiyan Silvi Tannitri Silvia Maria A. Manik Sri Lasmaria Siregar Sri Wahyuni Stephanie Stephanie Suyanni Suyanni Syvania Eyeline Tannitri, Silvi Tasya C. Marpaung Taufiq Akbar Trinita Trinita Tulus Manurung Vanesa Julieta Angga Vincent Valentino Yansen Virna Natasya Angeli Siburian Vivi Cresia Wilfrida Windra Sari Gea Yosephin Ade Putra