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All Journal Jurnal Akuntansi & Auditing Indonesia Krisna: Kumpulan Riset Akuntansi ACCOUNTABILITY Future : Jurnal Manajemen dan Akuntansi Sosial Budaya Jurnal Dinamika Pengabdian (JDP) JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) EKUITAS (Jurnal Ekonomi dan Keuangan) Journal of Indonesian Tourism, Hospitality and Recreation Jurnal Ekonomika Jurnal Ekonomika Jurnal Bisnis Mahasiswa Eastasouth Journal of Positive Community Services RESTITUSI : Jurnal Riset Perpajakan Atestasi : Jurnal Ilmiah Akuntansi
Mursalam Salim
Universitas Yapis Papua
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Social Sciences Other

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Journal : Krisna: Kumpulan Riset Akuntansi

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Moderating Environmental Uncertainty: Management Accounting Systems and Decentralization on Managerial Performance Salim, Mursalam
KRISNA: Kumpulan Riset Akuntansi Vol. 15 No. 2 (2024): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.15.2.2024.220-229

Abstract

Competition in the world of business and industry requires company managers to organize organizational systems to make them more effective and efficient. The management and decentralized accounting system implemented by the company as well as uncertain environmental conditions also have an impact on the company. This research aims to analyze the influence of management accounting systems, decentralization, and environmental uncertainty on managerial performance. The population in this research are managers at telecommunications companies in the Papua region. The sampling in this research was a non-probability sampling design with a quota sampling technique obtained using an instrument in the form of 34 questionnaires which were distributed directly. The data analysis method in this research uses Structural Equation Model (SEM)-PLS analysis. The research results show that decentralization can influence managerial performance, but the management accounting system implemented is not able to provide a significant influence on managerial performance. Meanwhile, conditions of environmental uncertainty as a moderating variable are also unable to influence the relationship between decentralization and management accounting systems on managerial performance.
HEXAGON FRAUD PERSPECTIVE ON FINANCIAL STATEMENT FRAUD IN INDONESIA INSURANCE COMPANIES Salim, Mursalam; Mohammad, Aldrin Akbar; Entis , Sutisna; Aini , Mawadda Anwar
KRISNA: Kumpulan Riset Akuntansi Vol. 16 No. 1 (2024): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.16.1.2024.172-184

Abstract

Financial statement fraud is something that causes economic losses and results in a loss of investor confidence. Therefore, company management needs to identify what factors influence the company in committing fraud. One approach to detecting fraud is to use the fraud hexagon model. This model consists of stimulus, opportunity, rationalization, capability, ego, and collusion. This research is explanatory research that aims to investigate the possible factors of financial statement fraud using a fraud hexagon perspective. The objects used as research samples are 15 insurance companies registered on the IDX during 2019 - 2022. This research uses the F-Score model to separate companies that have experienced fraud and uses logistic regression as data analysis. The results of his study show that the elements of opportunity, rationalization, and ego influence financial statement fraud. Meanwhile, the elements of stimulus, capability, and collusion do not affect financial statement fraud.
Co-Authors Ahmad Rifai Rahawarin Aini , Mawadda Anwar Akbar, Mohammad Aldrin Alam, Sitti Nur Aldrin Akbar, Mohammad Amin, A. Hikmah Ayu Pratiwi Bakri, Asri Ady Balabuana, Gaspar Bao Bugis, Abu Bakar Dabamona, Samsudin Arifin Entar Sutisman Entis , Sutisna Fachrudin Taher Harnanto, Eko Yuni Idris, Muhammad Farid Karnila Ramadhani Tuharea Khorismawati, Nina Kumaunang, Ruslan Peeso Marlindo, Indo Marten PUYO Mohammad, Aldrin Akbar Muhammad Ridhwansyah Pasolo Muhammad Yamin Noch Muthmainnah, Muthmainnah Numberi, Lita Chrysti Nur Faradila Putri Pasolo, Fahrudin Rasyid, Abdul Septyana Prasetianingrum Sumartono Sumartono Sumartono, Sumartono Yaya Sonjaya