Article Per Year (5 Year)
p-Index From 2021 - 2026
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All Journal Jurnal Mantik Jurnal Scientia
R. Enough Bhaktiar
Universitas Nasional Pasim
Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics

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The Effect of the Fraud Triangle on Fraud Financial Statements (Case Study on Manufacturing Companies in the Food and Beverage Subsector) R. Enough Bhaktiar; Awalia Setyorini
Jurnal Mantik Vol. 5 No. 2 (2021): Augustus: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.Vol5.2021.1407.pp841-847

Abstract

This study was conducted to analyze the effect of the fraud triangle which consists of financial stability as proxied by ACHANGE, financial targets as proxied by ROA, the nature of the industry as proxied by RECEIVABLE and rationalization proxied by TATA to financial statement fraud as proxied by earnings management. The sample used in this study were 26 food and beverage manufacturing companies listed on the Indonesia Stock Exchange during the 2015-2019 period. The type of data used is secondary data in the form of annual reports of companies listed on the IDX during the 2015-2019 period. Hypothesis testing was carried out using multiple linear regression with SPSS 21 software. The results showed that the nature of industry proxied by RECEIVABLE and rationalization proxied by TATA proved to have an effect on financial statement fraud. This study does not prove that financial stability as proxied by ACHANGE and financial targets as proxied by ROA has an effect on fraudulent financial statements.
ANALYSIS OF THE INFLUENCE OF PROFITABILITY, LIQUIDITY, AND SOLVENCY AGAINST THE PRICE SHARE BEFORE & AFTER PANDEMIC COVID-19 (STUDIES CASE COMPANY HEALTHCARE SECTOR WHICH REGISTERED IN BEI) R. Enough Bhaktiar; Achirsyah Bahar; Widi Wulandari Gunawan
Jurnal Scientia Vol. 12 No. 03 (2023): Education, Sosial science and Planning technique, 2023 (June-August)
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/scientia.v12i03.1735

Abstract

This study aims to analyze how the differences in the effect of profitability, Liquidity, and Solvability in Stock Prices before and during the covid-19 virus pandemic in Healthcare sector of companies listed on the Indonesia Stock Exchange (IDX) for the period 2019 – 2020. This type of research is a quantitative comparative study. Determination of the sample using purposive sampling technique. The number of samples in this study were 16 companies that met the criteria. The research method used in this research is descriptive statistical method. Statistical analysis used is classical assumption test, multiple regression analysis, hypothesis testing using F test, coefficient of determination test, paired sample t – Test (T test), and Wilcoxon Signed Rank Test using SPSS 25 measuring instrument. Based on the results of the study, it shows that Profitability as proxied by Return On Assets (ROA) has no different effect on share prices of Healthcare sector companies before and after the Covid-19 pandemic. Meanwhile Liquidity US proxyed by the Current Ratio (CR) and Solvability US proxyed by The Debt to Equity Ratio (DER) there are differences in the effect on share prices of the Healthcare sector companies before and after the Covid-19 pandemic.
Co-Authors Achirsyah Bahar Awalia Setyorini Widi Wulandari Gunawan