Article Per Year (5 Year)
p-Index From 2021 - 2026
7.752
P-Index
This Author published in this journals
All Journal Jurnal Studi Manajemen Organisasi Jurnal Pendidikan Bahasa Jepang Undiksha Industrial Engineering Online Journal Jurnal Mahasiswa Bimbingan Konseling Prosodi: Jurnal Ilmu Bahasa dan Sastra Jurnal Teknologi Pangan REKAYASA KEUNIS Jurnal Ilmu Pangan dan Hasil Pertanian Jurnal Maneksi (Management Ekonomi Dan Akuntansi) MaPan : Jurnal Matematika dan Pembelajaran Haluan Sastra Budaya Journal of Research and Technology Journal of Japanese Language Education and Linguistics Fokus Ekonomi Kiryoku: Jurnal Studi Kejepangan Martabe : Jurnal Pengabdian Kepada Masyarakat Owner : Riset dan Jurnal Akuntansi Japanese Research on Linguistics, Literature, and Culture OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Food Science and Technology Journal (Foodscitech) Jurnal Equity SULTANIST: Jurnal Manajemen dan Keuangan Penentuan harga obligasi dan teori tingkat bunga Al-Isyraq: Jurnal Bimbingan, Penyuluhan, dan Konseling Islam J-Litera; Jurnal Kajian Bahasa, Sastra dan Budaya Jepang Jurnal Abdimas Pariwisata Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Pengabdian UNDIKMA Jurnal Disrupsi Bisnis Jurnal Pengabdian Masyarakat Indonesia Bisnis Net : Jurnal Ekonomi dan Bisnis LOSARI: Jurnal Pengabdian Kepada Masyarakat Jurnal Simki Economic ADMA: Jurnal Pengabdian dan Pemberdayaan Masyarakat International Journal of Humanities Education and Social Sciences Dinamika Prosiding University Research Colloquium Innovative: Journal Of Social Science Research Indo-Fintech Intellectuals: Journal of Economics and Business Inovasi Gagasan Abdimas & Kuliah Kerja Nyata PENITI BANGSA (Pemanfaatan Ilmu Pengetahuan dan Teknologi bagi Masyarakat) Prosiding Seminar Nasional Kusuma Trends in Applied Sciences, Social Sciences, and Education J-CEKI Equity Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Diana Puspitasari
Unknown Affiliation
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Transportation Other

Published : 75 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : KEUNIS

 1 
PENGARUH FRAUD DIAMOND TERHADAP FRAUDULENT FINANCIAL REPORTING Dwianto, Agus; Setiawati, Erma; Puspitasari, Diana; Arum S, Nurlita
KEUNIS Vol. 12 No. 1 (2024): JANUARY 2024
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v12i1.5064

Abstract

The objective of this study is to determine the influence of pressure (financial targets, financial stability, and external pressure), opportunities (industry characteristics and ineffective monitoring), opportunities (auditor turnover and rationalization), and capabilities on Fraudulent Financial Reporting in Manufacturing Companies listed on the Indonesia Stock Exchange from 2017 to 2021. The research approach employed a quantitative method, namely utilizing panel data regression analysis, with the assistance of Eviews 9.0 software. Financial objectives have a positive and significant influence on misleading financial reporting. Financial stability, rationalization, and poor monitoring have a significant negative impact on inaccurate financial reporting, while external pressure, industry type, auditor turnover, and capability do not have a significant influence on inaccurate financial reporting. In subsequent research, it is expected to include a greater number of independent variables and a larger sample size in order to yield more robust research findings.
Co-Authors Abdillah, Mirza Farhan Adi Candra, Adi Adilla Kustya Ulfa Adrianno, Dunga AGUNG SEDAYU Agustinus Agus Setiawan Akmarawita kadir, Akmarawita Ali, Luthfi Gosan Amron Amron, Amron Andy , Andy Aprillia, Tiwi Apta, Sabela Araminta Ariati Anomsari Arifudin, Ahmad Arum S, Nurlita Atthariq, Adlan Jingglang Aulia Marsida, Feby Ayu Oktoriza, Linda Azhar, Avantika Zackey Azis, Nur Budi Purwoko Cahyani, Zhalma Fitria Chandra, Adi Chasanah, Amalia Nur Claudia riska, Riska claudia Dina Ruslanjari Dwi Eko Waluyo Dwianto, Agus Eka Sulistyawati Emmy Wahyuningtyas Endang Retno W Endang Retno Wedowati Erma Setiawati Estuning Tyas Wulan Mei Fahmi Wardhani, Mashita Fahmi Wardhani, Masitha Ferdiantika, Rani Rizki Fery Riyanto Firmansyah, Aditya Fungki Sri Rejeki Guruh Taufan H Gutama, Zulfikar Hartati Hartati Hartati, Andi Neneng Sugi Heri Widodo Herry Subagyo Hertiana Ikasari Ibrahim, Nor Fauziana Indrabudiman , Amir Iriantini, Dwi Bhakti Juwariyah, Nurul Kejora Handarini Koesriwulandari Krisnando, Febrian Kusuma, Pradana Jati Lestari, Herwening Sindu Made Gede Wirakusuma Maghfira, Ahlani Masitha Fahmi Wardhani Mayashanti, Helisa Angela Mega Srianti, Novi Mila Sartika, Mila Min, Yosefina Theodesia Misli, Nurul Auliatul Mrianingsih, Mrianingsih Mujianto Mustika, Wida Mutiara, Elsa Amitha Ni Putu Sri Harta Mimba Nisa, Alinda Nur Indah Djafar, Fitria Oktavia, Vicky Oktoriza, Linda Ayu Perdana, Tito Aditya Piji Pakarti Puspitasari, S.TP., MT, Diana Putri, Sabrina Wanda Rahmiati, Retnani Ramadlon, Bagus Iqbal Ratna Herawati Retno Wedowati, Endang Riyan Harbi Valdiansyah Rizky Aurinaya, Angelia Rizqi Amelia Putri, Rizqi Amelia Rofiqoh, Iffatur Rokhimah, Zulaika Putri Roymon Panjaitan Rudi Kurniawan Safitri, Maria Saidah, Zulinda Nur Samasta, Almira Santi Setiawan, Aries Setyahuni, Suhita Simarmata, Okta Naomilyanika Sri Rejeki, Fungki Suherman , Suherman Suhita Whini Setyahuni Suryawardana, Edy Syidada, Shofia Tazkiyya, Iffa Tri Rahayuningsih Ummah, Nadia Wirda Utama, Dio Alif Villeneuve, Bianca Cynara Whini Setyahuni, Suhita Widiastuty, Arum Widya Latief, Indha Maharani Widyakto, Adhi Wijaya, Michael Janshen Yohan Wismantoro Yudi Suryadi Zamani, Daffa Ulya