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All Journal Fokus Ekonomi Eksos Jurnal Rekognisi Akuntansi (JRA) Jurnal Rekognisi Ekonomi Islam (JREI)
Fitri Ella Fauziah
Dosen Universitas Islam Nahdlatul Ulama (UNISNU) Jepara
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Journal : Fokus Ekonomi

 1 
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TERHADAP KINERJA KEUANGAN PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2012 Fitri Ella Fauziah
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 10, No 2: Desember 2015
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.10.2.%p

Abstract

This study aimed to examine the effect of economic performance, environmental performance and social performance are the three focus disclosures in the Global Reporting Initiative on financial performance. As for sales as a proxy for financial performance. Samples were obtained by using purposive sampling. This study used secondary data obtained through the financial statements and annual reports of non-financial companies listed on the Stock Exchange. The study states that the economic performance and significant positive effect on financial performance, environmental performance and no significant negative impact on financial performance, while social performance and significant negative impact on financial performance. The test results simultaneously provide results that there is a significant effect for all the independent variables on the dependent variable.
FINANCIAL STATEMENT FRAUD DETECTION WITH FRAUD TRIANGLE ANALYSIS Fitri Ella Fauziah
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 17, No 2: Desember 2022
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.17.2.398 - 430

Abstract

Fraud on financial statements can occur in any agency, including state-owned companies. The selection of BUMN as the research sample was due to the fraud cases occurring in BUMN. This study detects the occurrence of fraudulent financial statements with fraud triangle analysis. The purpose of this research is to analyze financial stability, external pressure, financial targets, monitoring effectiveness, nature of industry and auditor turnover for fraudulent financial statements. The analysis used was multiple regression, t-test and F-test. The research findings determined that external pressures and financial targets had an effect on financial statement fraud, but financial stability, monitoring effectiveness, the nature of the industry and auditor turnover gave the opposite result.
Co-Authors Aldina Khoirul Fitroh Fatimatuz Zahroh Shofa Zulfriza Yuliana