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All Journal Jurnal Ekonomi Islam Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Riski Hernando
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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DETERMINANTS OF DISCLOSURE OF FINANCIAL REPORTING FRAUD AND ITS IMPACT ON THE COMPANY’S FINANCIAL PERFORMANCE AT COMMERCIAL BANKS LISTED ON THE INDONESIAN STOCK EXCHANGE Wira Lestari; Riski Hernando; Rita Fitriyani
Ekonomi Islam Vol. 10 No. 1 (2019): Jurnal Ekonomi Islam Fakultas Agama Islam UHAMKA
Publisher : Universitas Muhammadiyah Prof Dr Hamka

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (288.387 KB)

Abstract

Financial reporting fraud can occur in all organizational lines and the perpetrators can be found at the organizational structure level from the top management level to the middle level management. There are still many cases of financial reporting fraud found in banking institutions due to weak implementation of corporate governance which is indicated by weak internal supervision and weak ethical commitment. Financial reporting fraud committed by bank managers directly affects the survival / business of banking and causes a decrease in share prices and corporate reputation due to the impact of disclosure of financial statement fraudulent information that is known by the supervisory agency. Keywords: Ethical Commitment, Audit Committee, Internal Audit, Financial Reporting Fraud, Corporate Financial Performance.
Determinan Kinerja Keuangan Perusahaan Kosmetik Yang Terdaftar di BEI Tahun 2019-2024 Hikma Latifa; Muhammad Gowon; Riski Hernando
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 3 (2025): September : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i3.1656

Abstract

This study aims to determine the influence of company size, sales growth, independent operating costs on financial performance as measured byreturn on asset(ROA) in cosmetic companies listed on the Indonesia Stock Exchange (IDX) in 2019-2024. This research is a quantitative research, namely data in the form of numbers. The data source in this study is secondary data, namely data that is not obtained indirectly, data obtained from annual reports obtained from the company's website or from the official website of the Indonesia Stock Exchange. The population in this study is all cosmetic companies listed on the Indonesia Stock Exchange totaling 7 companies. The sample of this study uses saturated sampling where all members of the population are used as samples and the sample in this study is 42 samples. The analysis method in this study uses multiple linear regression analysis which is processed using the programSPSS versi 26.0 for windows. The results of this study indicate that company size significantly affects financial performance (ROA), sales growth does not affect financial performance (ROA), while operational costs significantly affect financial performance (ROA).
Co-Authors Gowon, Muhammad Hikma Latifa Rita Fitriyani Wira Lestari