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All Journal Jurnal Reviu Akuntansi dan Keuangan Journal of Economics, Business, & Accountancy Ventura Jurnal Ilmiah Mahasiswa FEB JAM : Jurnal Aplikasi Manajemen The International Journal of Accounting and Business Society Infestasi MIX : Jurnal Ilmiah Manajemen Jurnal Ilmiah Akuntansi Peradaban Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Journal of the Community Development in Asia Eduvest - Journal of Universal Studies Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Sutrisno T
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Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Neuroscience Social Sciences

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Determinants of Procurement Fraud (PBJ): Pentagon Approach and the Role of Anti-Fraud Awareness Alfia, Ratika Hanna; T, Sutrisno; Purwanti, Lilik
Eduvest - Journal of Universal Studies Vol. 5 No. 10 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i10.51392

Abstract

This study aims to understand the factors that encourage the occurrence of PBJ fraud in the public sector. The approach used refers to the Pentagon Fraud Theory, namely using financial pressure proxies, weak systems and procedures, moral justification, procurement committee capabilities, procurement committee egoism, and the role of anti-fraud awareness as a moderating variable. This study employs a quantitative approach with a survey method involving 143 respondents who are members of the Election Working Group (Pokja) at the Ministry of Public Works. Data analysis was carried out using the Partial Least Square–Structural Equation Modeling (PLS-SEM) approach with the SmartPLS 4.0 program. The results of the study show that financial pressure, weak systems and procedures, moral justification, procurement committee capabilities, and procurement committee egoism have a significant positive effect on PBJ fraud. The role of anti-fraud awareness has been proven to weaken the relationship between the Pentagon Fraud elements and PBJ fraud, except for the relationship between egoism and PBJ fraud, which was unproven. These findings affirm the importance of increasing anti-fraud awareness in preventing fraudulent acts and show that the Pentagon Fraud approach is relevant in analyzing the determinants of PBJ fraud. Overall, this research makes both empirical and practical contributions to efforts to strengthen the internal control system in the public sector.
Company Financial Performance Analysis With Financial Ratios, Economic Value Added (EVA), and Market Value Added (Study Case on Manufacturing Corporation Period 2008 -2012). Savitri, Yuni Ratna; T, Sutrisno
Jurnal Ilmiah Mahasiswa FEB Vol. 2 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Penelitian  ini  bertujuan  untuk  mengetahui kinerja  likuiditas,  profitabilitas,  pasar,  nilai  tambah,  dan  kinerja  keuangan  secara  keseluruhan dengan rasio keuangan, Economic Value Added  (EVA) dan Market Value Added  (MVA) pada perusahaan manufaktur untuk periode 2008-2012. Berdasarkan hasil analisis diperoleh kesimpulan bahwa (1). Dilihat dari  rasio  likuiditas jenis perusahaan manufaktur yang memiliki kinerja yang baik adalah:  food and beverages; apparel and other textile products; plastics and glass products; metal and allied products; cables; automotive and allied products; dan pharmaceuticals.  Dilihat dari rasio profitabilitas jenis perusahaan manufaktur yang memiliki kinerja yang baik adalah:  food and beverages; chemical and allied products; plastics and glass products; metal and allied products; cables; automotive and allied products; dan pharmaceutical. Dilihat dari rasio pasar jenis perusahaan manufaktur yang memiliki kinerja yang baik adalah: food and beverages; apparel and other textile products; chemical and allied products; plastics and glass products; metal and allied products; cables; automotive and allied products; dan  pharmaceuticals. Dilihat dari nilai tambah jenis perusahaan manufaktur yang memiliki kinerja yang baik adalah:  food and beverages; chemical and allied products; plastics and glass products; metal and allied products; automotive and allied products; dan pharmaceuticals.(2). Dilihat dari rasio kinerja keuangan secara keseluruhan yang memiliki kinerja yang baik adalah:  food and beverages, automotive and allied products; metal and allied products; pharmaceuticals; plastics and glass products; chemical and allied products.Kata  kunci:  Kinerja Keuangan,  Rasio Keuangan,  Nilai Tambah Ekonomi,  Nilai Tambah Pasar.
The Influence of Profitability And Insider Ownership On Firms Value With The Debt Policy As Intervening Variable (Empiric Study On Public Company In Indonesia Stock Exchange Period 2009-2012) Wulandari, Risa; T, Sutrisno
Jurnal Ilmiah Mahasiswa FEB Vol. 2 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aims to determine the influence of profitability and insider ownership on firm value that mediated by debt policy (leverage). Data that used was secondary data of 82 public companies in Indonesia Stock Exchange (BEI) with 4 years period, since 2009 till 2012. Using mediated path model, this research tried to test the theory in line with research purpose. The instrument of the analysis used was Smart PLS programs. Result finding indicated profitability positively and significantly on firm value and debt policy. Insider ownership negative and not significantly to debt policy but positively and significantly to firm value, meanwhile debt policy has negative and significantly effect to firm value. Finally, simultaneously debt policy couldn’t successfully mediate profitability and insider ownership on firm value. This research finding also oppose against with static tradeoff theory. Static trade off theory focuses discussion at trade off between cost of debt and benefit of debt (Huang and Ritter, 2004). Static trade off assumed that capital structure of company is determined by considered tax-deductible benefit when increasing level of debt and increasing level of agency cost in other side. Keywords: profitability, insider ownerships, debt policy (leverage), firm value  
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN SUKARELA PELAPORAN KEUANGAN DAN KEBERLANJUTAN MELALUI INTERNET DAN IMPLIKASINYA TERHADAP ASIMETRI INFORMASI Arafi, Maulana Fajri Al; T, Sutrisno
Jurnal Ilmiah Mahasiswa FEB Vol. 2 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This  research  aims  to  find  empirical  evidence  about  the  effect  of  firm  size, profitability, leverage and non-management share ownership portion to internet financial and sustainability reporting, as well as to find empirical evidence about the effect of internet financial and sustainability reporting to information asymmetry. The population  in  this research are 446  Indonesian companies  listed  in  Indonesian Stock Exchange (IDX) in period 2012. This research selected 120 companies by using non-probability random sampling (purposive sampling). These research data were analyzed using multiple regression analysis and simple regression analysis. The results indicated that firm size and profitability had influence on internet financial and sustainability reporting. The research also showed that internet financial and sustainability reporting could reduce information asymmetry.   Keywords:  Internet Financial and Sustainability Reporting, Firm Size, Profitability, Leverage, Non-management  Share-ownership  portion, Information Asymmetry.
ANALISIS PENGARUH STRUKTUR KEPEMILIKAN TERHADAP PERUBAHAN PROFITABILITAS PERUSAHAAN PASCA PENAWARAN SAHAM PERDANA Nadin, Muhammad Audi De; T, Sutrisno
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This research aimed at examining the difference in corporate profitability between pre- and post-initial public offering (IPO) and focused on the effect of ownership structure toward profitability change. Samples of this research were firms conducting IPO on Bursa Efek Indonesia (BEI) from 2009-2011, not financial firms nor banking firms, and providing  necessary information for this current research. Setting those criteria, 52 companies met the criteria to be taken as samples of this research. This research was conducted by means of comparing the average profitability of the firms for the period before and after the IPO and using multiple linear regression test. This research revealed the decline in post-issue firm profitability, which was one year before IPO and two years after IPO, measured by return on equity (ROE), return on asset (ROA), operating income to asset (OI/A) and, sales to asset (S/A). This research further found that the change of post-issue profitability was not associated with ownership structure. The portion of institutional ownership, public ownership, and existence of managerial ownership did not affect the change of post-issue firm profitability.  Keywords: Initial public offering, profitability, return on equity (ROE), return on  asset (ROA), operating income to asset (OI/A), sales to asset (S/A), ownership structure, institutional ownership, public ownership, managerial ownership
PENGARUH RASIO PROFITABILITAS DAN RASIO LEVERAGE TERHADAP HARGA SAHAM PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Arnanto, Zia; T, Sutrisno
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This research aimed to examine the effect of profitability ratio and leverage ratio to the stock price of Indonesia Stock Exchange (IDX) listed manufacturing companies. This research used sample from population of manufacturing companies that have been listed in the Stock Exchange from 2009 to 2012. There are 70 manufacturing companies obtained as samples using purposive sampling method. The types of data used are secondary data obtained from the Indonesian Stock Exchange and Indonesian Capital Market Directory (ICMD). The data collection technique used is the documentation technique. Multiple linear regression analysis is used to answer the research problem. The results of this research showed that Return on Assets (ROA) and Earning Per Share (EPS) have significant effects on stock prices, while the Debt to Equity Ratio (DER) has no significant effect on stock prices. Keywords: Profitability, leverage, return on asset (ROA), Earning Per Share (EPS), Debt to Equity Ratio (DER), stock price.
PENGARUH KINERJA AKUNTANSI TERHADAP RETURN SAHAM PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2010-2014 Handoko, Fery Handoko; T, Sutrisno
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aimed to examine the effect of accounting performance indicators represented by the variable earnings per share, price to book value, and price earnings ratio on stock returns. The sample was a manufacturing company in the list of the Stock Exchange during January 2010 to December 2014, a company that has always consistently deliver its financial statements on a regular basis and have the completeness of financial data in accordance with what is needed in this study, which is consistent company has an equity value positive during the period of observation that in 2010 through 2014, and the company always consistently make a profit on that observation period of 2010 through 2014. Based on these criteria  the sample used  in  this  study  is  62  companies.  Methods  of  research conducted with the method of multiple linear regression, t-test and F test results showed a partial earnings per share significant effect on stock returns, while price to book value, and price earnings ratio not significant effect on return stock. Simultaneously, earnings per share, price to book value, and price earnings ratio have a significant effect on stock returns   Keywords: Stock return, earning per share (EPS), price to book value (PBV), price earning ratio (PER)
ANALISIS PERUBAHAN RASIO KEUANGAN UNTUK MEMPREDIKSI PERTUMBUHAN LABA PERUSAHAAN MANUFAKTUR YANG TERCATAT DI BURSA EFEK INDONESIA TAHUN 2011-2013 Irawan, Febrian Rizal; T, Sutrisno
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Penelitian ini bertujuan untuk menganalisis perubahan  rasio likuiditas (rasio lancar), rasio solvabilitas (rasio hutang terhadap ekuitas), rasio aktivitas (rasio perputaran aset total), dan  rasio profitabilitas (retun on asset) untuk memprediksi pertumbuhan laba periode satu tahun ke depan. Populasi  pada  penelitian ini adalah perusahaan manufaktur yang tercatat di Bursa Efek Indonesia periode 2011 sampai 2013 dengan jumlah  sampel  sebanyak 71 perusahaan.  Analisis data pada penelitian ini menggunakan model analisis regresi linier berganda  dan pengujian hipotesis menggunakan uji t. Hasil penelitian menunjukkan bahwa  perubahan  rasio likuiditas (rasio  lancar)  memiliki pengaruh negatif untuk memprediksi pertumbuhan laba, perubahan  rasio solvabilitas (rasio hutang terhadap ekuitas)  dan  perubahan rasio aktivitas (rasio perputaran aset total)  tidak memiliki pengaruh yang signifikan untuk memprediksi pertumbuhan laba, serta perubahan rasio profitabilitas (return on asset) memiliki pengaruh positif untuk memprediksi pertumbuhan laba.Kata kunci: rasio lancar, rasio hutang terhadap ekuitas, rasio perputaran aset total, return on asset, pertumbuhan laba.
PENGARUH PBV, EPS, DAN DER TERHADAP HARGA SAHAM DENGAN KEBIJAKAN DEVIDEN SEBAGAI VARIABEL INTERVENING : STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2009-2013 DEVI, IRENE NATHASIA; T, SUTRISNO
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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The purpose of this research is to examine the effect of Price Book Value (PBV), Earning Per Share (EPS), and  Debt to Equity Ratio (DER) either directly or indirectly on stock price with used dividend policy as an intervening variable. Dividend Payout Ratio (DPR) used as a proxy of dividend policy. The sample used in this study consisted of 32 manufacturing companies listed on the Indonesia Stock Exchange from 2009 to 2013, 160 the number of observations. Sampling was done by purposive sampling methode. This research used is path analysis to quantify the direct and indirect effect of each variable on stock prices. The result of the analysis show that have positive to dividend policy, but EPS and DER have negative to dividend policy. Dividend policy have positive to stock price. PBV and EPS have positive to stock price, DER have negative to dividend policy. Based on result indirect analysis show that have PBV, EPS, and DER to stock price can mediated using dividend policy.   Keywords:    Debt to Equity Ratio (DER), Dividend Payout Ratio (DPR), Earning Per Share (EPS), Price Book Value (PBV), and Stock Price.
Crowe's Fraud Pentagon Theory Review Of Fraudulent Financial Statements With Audit Committee Moderation Wulan Retnowati; T, Sutrisno; Saraswati, Erwin; Andayani, Wuryan
The International Journal of Accounting and Business Society Vol. 32 No. 1 (2024): The International Journal of Accounting and Business Society (April 2024 - Aug
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2024.32.1.758

Abstract

Purpose—This study aims to analyze the Pentagon fraud theory for detecting fraud in financial statements, with the audit committee as a moderating variable. Design/methodology/approach — This study's population is manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The research sample is 198, comprising 66 company annual reports for three years. The analysis technique used in this study is multiple linear regression and uses the MRA (Moderating Regression Analysis) method through IBM SPSS version 26 software. Findings—The results showed that the variables of pressure and arrogance influenced fraud in financial statements, while the variables of opportunity, rationalization, and competence did not. The pressure and opportunity variables affect fraud in financial statements after being moderated by the audit committee variable, while the rationalization, competency, and arrogance variables have no effect. Practical implications — Practical benefits for stakeholders as a source of information regarding factors that can be detected as a cause of fraud in financial statements. That is expected to avoid or minimize fraud and fraudulent financial statements, which can later develop and harm many parties, especially business people. Originality/value — The difference between this study and previous research lies in using variables, research objects, research periods, and measurements that previous researchers have not carried out. Paper type — Research paper
Co-Authors - Mufarrohah Abdul Ghofar Alfia, Ratika Hanna Andriono, Rian Arianwuri, Fidya Gumilang Arnanto, Zia Aulia Fuad Rahman Ayu Melissa Putri Bambang Purnomosidhi Dimas Emha Amir Fikri Anas Erwin Saraswati Febrian Rizal Irawan Fery Handoko Handoko Fidya Gumilang Arianwuri Handoko, Fery Handoko Irawan, Febrian Rizal IRENE NATHASIA DEVI IRENE NATHASIA DEVI, IRENE NATHASIA Lilik Purwanti Maulana Fajri Al Arafi Michella, Agatha Kessie Nadin, Muhammad Audi De Nadin, Muhammad Audi De Nurawalya, Dian Nanda Septi Nurkholis Nurkholis Poniman . Prasetyo, Ajeng Ayu Indy Prihatiningtia, Yeney Widya Rahmah, Ridhan Rinaldi Rinaldi Risa Wulandari Rizkiah, Galuh Mutiara Rusydi, Mohammad Khoiru Wahyudi, Dimas Eko Wulan Retnowati Wuryan Andayani Yeney Widya Prihatiningtias Yeney Widya Prihatiningtyas Yuni Ratna Savitri Zaki Baridwan Zia Arnanto