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All Journal Humanis : Jurnal Ilmu-Ilmu Sosial dan Humaniora PROFIT J-MACC : Journal of Management and Accounting Indonesian Journal of Innovation Studies Strategic: Journal of Management Sciences Dedikasi: Jurnal Pengabdian Kepada Masyarakat Proceeding ISETH (International Summit on Science, Technology, and Humanity) Jurnal Pengabdian Masyarakat: BAKTI KITA E-Jurnal Manajemen Trisakti School of Management (TSM) E-Jurnal Akuntansi TSM Basic and Applied Accounting Research Journal Jurnal Ekonomi Kreatif Indonesia IIJSE Journal of Social Comunity Services EKOBIS ABDIMAS : Jurnal Pengabdian Masyarakat Jurnal Akuntansi Keuangan Dan Perpajakan Jurnal Cendekia Ilmiah Joong-Ki IJOT
Have Zulkarnaen
Universitaas Islam Darul Ulum Lamongan
Religion Humanities Automotive Engineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Medicine & Pharmacology Social Sciences Other

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Pengaruh Kualitas Laporan Keuangan, Asimetri Informasi, Free Cash Flow, Dan Carbon Emission Disclosure Terhadap Efisiensi Investasi Pada Perusahaan Sektor Barang Konsumen Non-Primer Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2021-2025 Novi Dwi Rahmawati; Sutri Handayani; Have Zulkarnaen
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 3 No. 1 (2026): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study examines the effect of financial reporting quality, information asymmetry, free cash flow, and carbon emission disclosure on investment efficiency in Consumer Cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) for 2021–2025. Using purposive sampling, 13 companies with 65 panel-data observations were obtained. Investment efficiency is measured using the Richardson, (2006) model, while financial reporting quality is measured using the Dichev & Dechow, (2005) model modified by McNichols. Data were analyzed using panel data regression with EViews 12. The Chow and Hausman tests consistently select the Fixed Effect Model, which was re-estimated using the EGLS cross-section weights method to address heteroscedasticity. The results show that, partially, only free cash flow has a significant negative effect on investment efficiency, while financial reporting quality, information asymmetry, and carbon emission disclosure show no significant effect. Simultaneously, all four variables significantly affect investment efficiency, with an Adjusted R² of 95.28%. These findings indicate that controlling free cash flow is a necessary precondition for investment efficiency, while information and legitimacy mechanisms remain complementary but individually insufficient factors
PENGARUH FRAUD TRIANGLE TERHADAP POTENSI KECURANGAN LAPORAN KEUANGAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI Ayu Dwi Rahmadhani; Novi Darmayanti; Have Zulkarnaen
E-Jurnal Akuntansi TSM Vol. 5 No. 3 (2025): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/xwzteg09

Abstract

This study aims to analyze the effect of the Fraud Triangle (pressure, Opportunity, and Rationalization) on financial statement fraud, and to examine the moderating role of Good Corporate Governance (GCG). This research was conducted on manufacturing companies in the consumer non-cyclical sector listed on the Indonesia Stock Exchange (IDX) and Bursa Malaysia during the 2021–2024 period. The method used is a quantitative approach with Partial Least Squares–Structural Equation Modeling (PLS-SEM) assisted by SmartPLS software. The results showed that pressure significantly influences financial statement fraud, with a positive direction in Indonesia and a negative direction in Malaysia. Opportunity and Rationalization did not have a significant effect. Furthermore, GCG did not significantly moderate the relationship between pressure and Opportunity toward financial statement fraud in Indonesia. However, GCG significantly moderated the effect of pressure and Rationalization on fraud in Malaysia.
Co-Authors - Hwihanus Abdul Manaf Dientry Ahmad Ellen Saputro Ahmad Mubayyinul ihsan Ahmad Nurfaid Ana Fitriyatul Bilgies, Ana Fitriyatul Andini Dwi Prameswari Anik Nur Cahyani Arba’atus Ainun Nasikha Arifah, Nafiqotun Ashari Normala Putri Ayu Dwi Rahmadhani Ayu Sekar Wulan Puja Wati Bilgies, Ana Fitriyatul Cindy Oktaviyanti Dewi Kusmaya Sari Dewi Sekar Sari DIANATUL FITRIYAH Eva Nur Laily Rohmah Fatichatur Rachmaniyah Hamidah, Hamidah Irawan, Mohamad Rizal Nur ISNAINI RASYIDA ANNISWATI Isnaini Rosyida, Isnaini Kusmaya Sari, Dewi Laila Arisandra, Martha Latifatus Sholikhah Martha Laila Arisandra, Martha Laila Mubayyinul ihsan, Ahmad Muh. Nur Ali Khoirun Muh. Nur Ali Khoirun Nasikin Novi Darmayanti Novi Darmayanti Novi Darmayanti Novi Darmayanti Novi Darmayanti Novi Darmayanti Novi Dwi Rahmawati Nurdianto Nurdianto Nurhidayah . Nurul Fauziyah, Nurul Radian Sri Rama Rifky Ardhana Kisno Saputra Rohmatillah, Alfin Rozi, Ahmad Fathur Sekar Sari, Dewi Shinfia Natania Naswa Siti Shoimah Slamet Riyadi Sulistyowati, Anjar Sutri Handayani Sutri Handayani Sutri Handayani Via Hidahyatul K Yulia Prastika Zuly Safitri