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All Journal Semantik Among Makarti Jurnal Manajemen dan Keuangan Transformasi: Jurnal Pengabdian Masyarakat Jurnal Manajemen Teori dan Terapan AJIE (Asian Journal of Innovation and Entrepreneurship) Jurnal Ekonomi dan Bisnis DIJB (Diponegoro International Journal of Business) Journal La Sociale Perspektif Akuntansi Jurnal Akuntansi
Elisabeth Penti Kurniawati
Universitas Kristen Satya Wacana
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Journal : Perspektif Akuntansi

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English Corporate Governance Implementation on Related Party Transactions in Indonesia Ade Raynaldi Harahap; Elisabeth Penti Kurniawati; Ahmad Maulin Naufa
Perspektif Akuntansi Vol 3 No 1 (2020)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (324.283 KB) | DOI: 10.24246/persi.v3i1.p1-15

Abstract

This research aims to examine the effect of corporate governance implementation on related party transactions (RPT) in Indonesian commercial banks. RPT is proxied by two variables-debt and receivables. This study multiple regression methods to analyze the relationship. We found that the corporate governance (CG) has no significant effect on debt with related parties in the banking sector. Then, CG also does not have a significant effect on receivables from related parties in the banking sector. Those results indicate that albeit the government and the company implement the CG on Indonesian commercial banks, it did provide benefit to alleviate RPT. RPT itself lead the drawbacks to the company.
Penerapan Fraud Hexagon Theory pada Minat Kecurangan Driver PT Jeggboy Inspirasi Indonesia Parahita, Natasya; Kurniawati, Elisabeth Penti
Perspektif Akuntansi Vol 8 No 1 (2025)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24246/persi.v8i1.p62-82

Abstract

Penelitian ini bertujuan untuk menguji pengaruh elemen Fraud Hexagon Theory terhadap minat driver Jeggboy & Girl di Kota Salatiga dalam melakukan kecurangan. Penelitian ini adalah penelitian kuantitatif dengan menggunakan teknik pengumpulan data primer. Pengumpulan data menggunakan kuesioner yang disebar secara daring kepada para driver. Jumlah sampel yang diambil adalah 160 responden yang diperoleh dengan teknik purposive sampling. Teknik analisis data yang digunakan yaitu teknik regresi linier. Pengujian dilakukan dengan mengevaluasi model pengukuran (outer model) dan model struktural (inner model). Hasil penelitian ini menunjukkan bahwa tekanan, kemampuan, rasionalisasi, dan kolusi memiliki pengaruh positif terhadap kecurangan driver. Sedangkan, kesempatan dan arogansi tidak berpengaruh terhadap kecurangan driver.
Co-Authors Ade Raynaldi Harahap Ahmad Maulin Naufa Ahmad Maulin Naufa Alex Wibowo Andrefe, Avella Chlearesta Chandra Arifin Feronica Mayasari Fredi Kristiadi FX Rahardian Eka Permadi Hani Sirine Monika Meliana Taurisianti Naasyiatul Lailaa Parahita, Natasya Paskah Ika Nugroho Radjawane, Yavia Auditia Tolewo, Thesiana Sangiang Yemima Eka Christy Yossi Eko Sriyanto Putra