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All Journal AKUNTABILITAS Journal The Winners Infestasi Jurnal Analisis Bisnis Ekonomi JOURNAL OF APPLIED ACCOUNTING AND TAXATION EkBis: Jurnal Ekonomi dan Bisnis Telaah Bisnis Jurnal Analisis Bisnis Ekonomi
Sekar Akrom Faradiza
Universitas Teknologi Yogyakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Perspektif Etika dalam Insider Trading Vera desy Nurmalia; Ratna Listiana Dewanti; Sekar Akrom Faradiza
Telaah Bisnis Vol 17, No 1 (2016): Juli 2016
Publisher : Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (382.344 KB) | DOI: 10.35917/tb.v17i1.44

Abstract

Nowadays, the phenomena of insider trading is more attractive to be explored. Insider trading provides a great advantage for the perpetrators but can harm the others. The Law of Capital Market stated that insider trading is prohibited, however until now it is difficult to be proved. So, the decision to do insider trading is considered to be one of an ethical issue. The aim of this research is to examine the effect of personal benefit and fairness of law against insider trading. Further, this research will examine the ethical aspect by exploring ethical position as mediat­ing variable. This research used a questionnaire to collect data from investors as respondents. The results of this research showed that personal benefit in the form of possibility to obtaining personal gain significantly affect insider trading, while fairness of law had no effect on insider trading. In terms of ethics, an ethical position only able to mediate the relationship between fairness of law and insider trading.
Pendeteksian Fraud pada Laporan Keuangan melalui Narsisme, Politisi CEO dan Kepemilikan Manajerial Pamungkas Faizal Randi; Sekar Akrom Faradiza
Akuntabilitas Vol 15, No 2 (2022)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v15i2.28833

Abstract

Many researches on fraudulent financial reporting have been carried out. It started with the fraud triangle theory which developed into a fraud diamond and is now known as the fraud pentagon. One of the factors in the fraud pentagon is arrogance. Arrogance is a trait arrogant in someone who believes that company rules or company controls do not apply to him. This study aims to examine the arrogance factor as measured by three variables, namely narcissism, CEO politicians and managerial ownership. The sample used in this study is a manufacturing company that listed on the IDX using 2018-2019 data. Data were analyzed using multiple linear regression. The results of this study indicate that arrogance as measured by narcissism has a positive effect on fraudulent financial reporting. The results of this research imply that users of financial statements should be more careful when financial statement present a lot number of CEO pictures because they have a greater possibility of fraud.
TIME BUDGET PRESSURE DAN KARAKTERISTIK PERSONAL AUDITORTERHADAP PERILAKU PREMATURE SIGN-OFF AUDIT PROCEDURES Faradiza, Sekar Akrom; Chritianto, Januar
Jurnal Analisis Bisnis Ekonomi Vol 16 No 2 (2018)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bisnisekonomi.v16i2.2612

Abstract

To produce a high quality audit report, an auditor must carry out several audit procedures.Premature sign-off audit procedures is one of the behaviors that can reduce audit quality becauseignores and stops audit procedures that must be carried out in accordance with the audit program.The aims of this research is to examine the effect of time budget pressure and personal auditorcharacteristics on premature sign-off audit procedures. The characteristics considered consist ofexternal locus of control, auditor's self rate performance, turnover intention and self esteem. Inadditions this research also examines the sequence of procedures that are often stopped orabandoned by the auditor. This study used questionnaires to obtained data form 140 auditors inYogyakarta, Semarang and Surakarta. Based on the Friedman test, this research found that theprocedure for understanding client business often ignored by auditors. Based on the logisticregression test, this research found that the time budget pressure factor affects the behavior ofpremature sign-off audit procedures.
Co-Authors Chritianto, Januar Chritianto, Januar Fran Sayekti Indrawati Poespita Dewi Kartika Candra Suci Pamungkas Faizal Randi Ratna Listiana Dewanti Sitoayu, Laras Vera Desy Nurmalia Vera desy Nurmalia, Vera desy