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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Riset Perbankan, Manajemen dan Akuntansi
Satria Wibawa
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Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Impact of Faud Star on Detecting Fraudulent Financial Statement Satria Wibawa; Anjar Sasongko; Haryono Umar
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.4333

Abstract

Financial statements are least common but can cause most costly compared to corruption and misappropriation of assets. The purpose of this study was to analyze the effect of Fraud Star elements on Fraudulent Financial Statements (FFS) for the period 2018 to 2020. Each element of the Fraud Star are calculated with financial target proxies (ROA) for pressure, ineffective supervision (BDOUT) for Opportunity, total accruals for Rationalization, Direction Change for capabilities. Lack of Integrity it is calculated by real earnings managemen, and the FFS measurement uses the Beneish M-Score. ACFE, 2020 has released the RTTN which states that the executive level and the accounting department have the 2nd and 3rd highest percentages of fraudsters, respectively 14% and 12%. Banking and financial services are the central public services and are at the heart of economic growth. Therefore the population in this research were banking companies listed on the Indonesia Stock Exchange during the period 2018 - 2020. The research sample was taken using a purposive sampling technique. The data used in this study is secondary data, namely in the form of audited company financial and annual reports and obtained through access to www.idx.co.id and/or the official website of each company. The data analysis method in this study uses panel data regression. The results of the study prove that Opportunity, Rationalization, and Lack of Integrity have a significant positive effect on FFS, while Pressure and Ability, and Internal Audit has not a significant positive effect on FFS
Faktor-Faktor yang Mempengaruhi Pencegahan Fraud Satria Wibawa; Haryono Umar
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 6 No 1 (2022): Jurnal Riset Perbankan, Manajemen dan Akuntansi
Publisher : Sekolah Pascasarjana Perbanas Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/jrpma.v6i1.124

Abstract

The purpose of this research was to determine effect of reward, punishment and work environment on fraud precaution/prevention. Quantitative.method and multiple regression analysis are used on this research, The population observed was the environment and colleagues of the researchers. 58 respondents are selected who met the criteria. The results of this research is different from the research conducted by Rosmita Dewi Yuniarti and Nur Apandi (2011), and Shanikat, Mohammed, et. al., (2014) with the results that punishment and reward are factors that have a positive effect on prevention of fraud. This research reveals that reward has a significantly influence prevention of fraud, punishment does not effect prevention of fraud, environment of work.has significant effect on fraud prevention, and then reward, punishment, and environment of work are simultaneously have significant effect;on’ prevention of fraud,.
Peran lack of integrity sebagai pemodersi pengaruh fraud triangle terhadap pendeteksian fraudulent financial statement Widjaya, Sri Dewi; Ari Minarwan; Satria Wibawa
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 8 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (369.298 KB) | DOI: 10.32670/fairvalue.v4i8.1449

Abstract

The purpose of this study is to obtain empirical evidence of the influence of the Fraud Triangle element on the Fraudulent Financial Statement (FFS) for the 2018-2020 period with a Lack of Integrity (LoI) as moderating. Each element of the Fraud Triangle Model is calculated by proxying financial targets (ROA) for pressures, ineffective supervision (BDOUT) for opportunities, total accruals for rationalization, and real earnings management for Lack of Integrity. Then the FFS measurement uses the Beneish M-Score formula. The population in this study were banking companies listed on the Indonesia Stock Exchange during the period 2018 - 2020. The research sample was taken using a purposive sampling technique. The data used in this study is secondary data, namely in the form of audited company financial and annual reports and obtained through access to www.idx.co.id and/or the official website of each company. The data analysis method in this study uses panel data regression. The results of the study prove that Pressures and Opportunities do not have a positive effect on FFS. Rationalization has a positive effect on FFS. Lack of Integrity does not strengthen the positive influence of Pressures and Rationalization, but Lack of Integrity strengthens the positive influence of Opportunity on FFS.
Co-Authors Anjar Sasongko Ari Minarwan Haryono Umar Widjaya, Sri Dewi