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All Journal Jurnal Manajemen Atma Jaya Ultima Management : Jurnal Ilmu Manajemen Jurnal Manajemen
Synthia Madya Kusumawati
Universitas Katolik Indonesia Atma Jaya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : Ultima Management : Jurnal Ilmu Manajemen

 1 
PENGARUH SUSTAINABILITY REPORT TERHADAP KEMUNGKINAN TERJADINYA FINANCIAL DISTRESS DENGAN COMPANY PERFORMANCE SEBAGAI VARIABEL MEDIASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2012-2017 Levina Audrey; Synthia Madya Kusumawati
Ultima Management : Jurnal Ilmu Manajemen Vol 11 No 1 (2019): Ultima Management : Jurnal Ilmu Manajemen
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1588.613 KB) | DOI: 10.31937/manajemen.v11i1.1315

Abstract

The aim of this study is to analyze the effect of sustainability report on the possibility of financial distress with company perfomance as the mediation variable in manufacturing companies listed in the Indonesia Stock Exchange within the period of 2012 to 2017. The number of sample companies that fit the established criteria are as many as 12 companies, with the total sustainability reports reported during 2012 to 2017 as many as 53 samples. The analytical method used in this study is multiple regression and logistic regression analysis. The results of the study, first sustainability report has a significant influence on company performance only from the economic aspects and product responsibilities aspect. Second, financial performance which proxy by return on assets does not have significant influence on the possibility of financial distress. Third, sustainability report does not have influence in predicting the possibility of financial distress.
ANALISIS PENGARUH FRAUD PENTAGON DALAM MENDETEKSI FRAUDULENT FINANCIAL REPORTING PADA PERUSAHAAN JASA NONKEUANGAN Yuliamos Tirta Wijaya Pasaribu; Synthia Madya Kusumawati; L. Jade Faliany
Ultima Management : Jurnal Ilmu Manajemen Vol 12 No 1 (2020): Ultima Management : Jurnal Ilmu Manajemen
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1539.797 KB) | DOI: 10.31937/manajemen.v12i1.1596

Abstract

Abstract– This research aimed at analyzing the effect of fraud pentagon proxied by nine variables, namely financial stability, personal financial needs, external pressure, financial targets, ineffective monitoring, industry characteristics, auditor changes, director changes, and frequent number of CEO’s picture towards fraudulent financial reporting proxied by Beneish M-Score at non-financial service companies listed on the Indonesia Stock Exchange (IDX) period 2015-2017. The data used were secondary data obtained from annual reports and financial statements of nonfinancial service companies period 2015-2017 with a total of 285 eligible samples. The data analysis methods used were descriptive statistical analysis and logistic regression analysis. The results showed that the variables of financial stability and the nature of the industry generated a significant and positive effect on fraudulent financial reporting. Meanwhile, the variables of personal financial needs, external pressure, financial targets, ineffective monitoring, auditor changes, director changes, and often the CEO's image were not significant to fraudulent financial reporting. Keywords: Fraud Pentagon, Fradulent Financial Reporting, Beneish M-Score
Co-Authors L. Jade Faliany Levina Audrey Siska Siska Yuliamos Tirta Wijaya Pasaribu