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Asep Suryana
Universitas Pendidikan Indonesia
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Journal : International Journal of Business, Law, and Education

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Fraud Management Model and Forensic Accounting – A Systematic Literature Review Firmansyah, Deri; Suryana, Asep; Susetyo, Dwinanto Priyo; Syafei, M. Yani
International Journal of Business, Law, and Education Vol. 5 No. 2 (2024): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v5i2.808

Abstract

This study interprets the importance of critical thinking and concern for the triggers of fraudulent behavior and financial fraud. The purpose of the study is expanded by explaining the application of fraud management as corporate governance to prevent fraud, and the involvement of forensic accounting practices is necessary. This study, a systematic literature review (SLR) by adopting part of the Preferred Reporting Items for Systematic Reviews and Meta-Analysis (PRISMA) method, to identify, and construct a fraud management and forensic accounting model. The findings, fraudulent behavior occurs because there is a triggering factor, and someone has difficulty ignoring it. Psychologically it has taken root and rationalized the truth of fraud on the basis of pressure, opportunity supported by capability, such as triggers for fraudulent behavior in the fraud triangle model and the diamond fraud model. Synthesis of findings, it is important for internal control in fraud management to be applied for early detection and investigation and it is necessary to involve forensic accounting practices to detect, investigate accounting and litigation to resolve financial fraud in the financial data-based justice system. The novelty of this research offers a fraud management and forensic accounting model to prevent fraud and the financial condition of the company.
Stock Returns and Economic Value Added: The Mediating Role of Earnings Per Share – Predicting Firms’ Financial Performance in Financial Markets Suryana, Asep; Rifa'i, Asep Achmad; Prakoso, Sugih; Zaky, Muhammad; Suaebah, Ebah
International Journal of Business, Law, and Education Vol. 6 No. 1 (2025): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v6i1.1011

Abstract

The purpose of this study is to determine the relationship between Economic Value Added (EVA) and Stock Return (SR), and to test the mediation role of Earning Per Share (EPS). The research design adapts the ex post facto method. The research sample is the financial statements of three Indonesian Telecommunication Companies on the IDX, for 6 years during 2017-2022, with the purposive sampling technique selected. Data analysis using a panel data regression model, developed with an estimated path analysis model using EViews v.14, model selection using CEM, FEM and REM approaches through Chow test, Hausman test, and LM test. The feasibility test of the selected model with the determination coefficient, and the significance test of the effect at alpha 0.05, the mediation test with the Sobel test. The research findings show that CEM as a selected model in the path equation model, with the feasibility criteria of the model being met. EVA has a positive and significant effect on EPS. EVA has a positive and significant direct effect on SR. EPS also has a significant positive effect on SR. The evaluation of mediation pathway parameters concluded that there was an indirect effect through EPS. Where the mediation effect of EPS is at the level of strong predictive ability.
Co-Authors - Sapriya Aan Komariah Aan Komariah Abubakar Abubakar Ade Suhendar Adi, Catur Pramono Agus Haris Widayat Agus Setiaman Almadina Rakmaniar Ambarwati, Anggi Amri Anisa Diniati Arbaini, Dyah ARIADNE, EVIE Arini Nur Fariha Arip Amin Asgawanti, Eka Desy Atwar Bajari Centurion Chandratama Priyatna, Centurion Chandratama Cepi Triatna, Cepi Cucu Yuniarsih Dadang Sadeli Dadang Sugiana Dahniar, Tedi Dandi Supriadi David I. Philippov Dedi Rumawan Erlandia Dedy Achmad Kurniady Deni Kadarsah Denny Reza Kamarullah, Denny Reza Dewi Ainun Nafis Diding Nurdin, Diding Dikdik, Asep Djaman Satori, Djaman Dreitsohn Franklyn Purba Dwi Ajeng Maulidya Makalao Dwi Budi Santoso Eka Prihatin Eka Purnama Sari, Eka Purnama Eka Surachman Engkus Kuswarno Estu Niana Syamiya Fajar Syuderajat Fannia Juwita Permono fatimah Fatimah Firmansyah, Deri Firyal Fatin Oktaviani Funny Mustikasari Elita Gaffar, Mohammad Fakry Gina Sugina Gunawan, M. Irvan Hartati, Seri Hartika, Nely Hasan, Ansari Helina Apriyani Hendri Hermawan Adinugraha Herlina Agustin Hery Widijanto Heryana, Karyat Iik Nurulpaik Indarti, Lili Ira Mirawati Ismail, Nurzali Ismail, R.Moh. iwan koswara, iwan Jenny Ratna Suminar Jimi Narotama Mahameruaji Johar Permana Joko susila Josaphat Pramudijanto Junaidin Basri Komang Anggayana Kurnia Wirakusumah, Teddy Kurnia Wirakusumah Lina Herlina Lina Herlina Lishapsari Prihatini M. Mirfani, Aceng Maulana, Muhammad Hikam Ma’mun, Muflih Meidita, Chairunnisa Tri Meria Octavianti, Meria Mien Hidayat Mikhail E. Kosov Minnah El Widdah Mohammad Fakry Gaffar Mohammad Fakry Gaffar Moza, Lygaya Natalia V. Lazareva Natalya I. Nikitina Nina Winangsih Syam Novebri Novebri Nugraha Suharto Nugraha, I Gusti Wayan Albar Nugraha, Iqbal Nur Aedi, Nur Nur Hikmah Nurlaely Nurlaely Nurprapti Wahyu Widyastuti, Nurprapti Octaviani, Meria Oktaviani, Firyal Fatin Olesya V. Dudnik Prakoso, Sugih Prihatin, Eka Prihatin, Eka Priyo Subekti Putri Trulline Putri, Aprilian R, Henny Sri Mulyani Ramadhani, Fadli Muhammad Ramdini, Henri Ramli, Taufik Hadi Randa, Agrian Ratu Ratnasari, Eny Rengganis, Linangkung Diah Ayu Rifa'i, Asep Achmad Rifai, Asep Achmad Rifqi Syauqi Hubby Rini Sugiarti, Lucia Ruhimat, Mochammad Devi Cahya S. Kunto Adi Wibowo Sa'ud, Udin Syaefuddin Saffanah, Moura Sahirah, Nahdah Nasya Santi Susanti, Santi sari, Herlina permata Satori, Djam’an Seri Hartati Slamet Mulyana Sri Dewi Setiawati Sri Wiarti Suaebah, Ebah Sugina, Gina Suhariyad, Fendy Suhendar, Ade Sumarto Sumarto Sumarto Sumarto Sumarto Sumiati Sumiati Sunaryo Putri, Dyah Puspitasari Sururi Sururi . Sururi Sururi, Sururi Suryadi Suryadi Suryadi Suryadi Susetyo, Dwinanto Priyo sutarsih, cicih Sutia, Cece Sutrisno, Bagus Oktori Suwandi Sumartias Syafei, M. Yani Tjutju Yuniarsih, Tjutju Triana, Cepi Triana, Dewi Udin Sa'ud Udin Syaefudin Saud, Udin Syaefudin Ulfia Nanda Maulia Utomo, Ardian Setio Uud Wahyudin Veronica M. Grebennikova Widiawati Widiawati Wijaya, Rizki Ardiatama Wuryanto, Agus Yati, Sri Eka Yayah Rahyasih, Yayah Yenrizal Yenrizal Yuniarsih, Cucu Yuniarsih, Tjujtju Zaini Hafidh Zaky, Muhammad