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All Journal Journal of Economics and Business UBS Journal of Advanced Sciences and Mathematics Education
Triyono
Universitas Muhammadiyah Surakarta
Chemistry Economics, Econometrics & Finance Education Mathematics Physics Social Sciences

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Pengaruh Kepemimpinan Transformasional, Manajemen Pengetahuan dan Budaya Organisasi Terhadap Kinerja Karyawan di Perumda Air Minum Tugu Tirta Kota Malang: - Fauzy Dwi Hanan; Triyono; Zulfikar
Journal of Economics and Business UBS Vol. 12 No. 5 (2023): Special Issue
Publisher : UniSadhuGuna Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v12i5.289

Abstract

Penelitian ini memiliki tujuan yaitu menguji bagaimana CAR, NPF, BOPO, NOM dan FDR berpengaruh pada ROA dengan ukuran perusahaan sebagai variabel moderasi. Lokasi penelitian dilakukan pada Otoritas Jasa Keuangan (OJK) melaui situs resmnya www.ojk.go.id terhadap 26 BPR Syariah di Jawa Tengah periode tahun 2018-2021 sebanyak 208 data dengan metode analisis data regeresi linier berganda (MRA). Artikel ini memberikan dua kontribusi untuk literatur ilmiah ini. Pertama, penulis menemukan bahwa hubungan antara kinerja perusahaan dan tanpa moderasi ukuran perusahaan pada BPR Syariah dimana CAR, NPF, FDR tidak memiliki pengaruh yang signifikan terhadap kinerja perusahaan (ROA) sedangkan BOPO, NOM, Size, memiliki pengaruh yang signifikan terhadap kinerja perusahaan (ROA). Kedua, penulis menemukan bahwa variabel CAR, NPF, BOPO, FDR dimoderasi oleh Size tidak memiliki pengaruh signifikan terhadap ROA dan masuk kategori variabel predictor. Variabel NOM yang dimoderasi oleh Size memiliki pengaruh signifikan terhadap ROA sehingga masuk kategori quasi moderator. Penulis menemukan dukungan terhadap kedua hipotesis tersebut. Hasil tersebut menunjukkan bahwa perbedaan kinerja perusahaan antara dengan dan tanpa moderasi ukuran perusahaan adalah tidak signifikan
Financial signals and governance in fraud detection: Evidence from Indonesia’s energy sector using logistic regression and random forest Sherena Wahyutari; Triyono; Banu Witono
Journal of Advanced Sciences and Mathematics Education Vol. 5 No. 2 (2025): Journal of Advanced Sciences and Mathematics Education
Publisher : CV. FOUNDAE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58524/jasme.v5i2.986

Abstract

Background: Fraud in financial reporting still appears in Indonesia’s energy industry, a field where complex operations often conceal early signs of misstatements. In many cases, day-to-day financial patterns reveal more dependable clues than the formal structure of corporate governance. Aim: The study examines how governance features and financial indicators contribute to identifying possible manipulation in financial statements and evaluates the predictive strength of logistic regression compared with Random Forest. Method: The analysis uses 171 firm-year observations from energy companies listed on the Indonesia Stock Exchange between 2022 and 2024. Potential irregularities were screened using the Beneish M-Score. Governance information covers the share of independent commissioners, CEO duality, board size, and board meeting frequency, while profitability, operating cash flow, and sales growth serve as the financial indicators. Both logistic regression and Random Forest were employed, and their performance was reviewed through accuracy, sensitivity, specificity, and AUC values. Results: Governance variables showed no meaningful link to the likelihood of fraud. In contrast, profitability, operating cash flow, and sales growth consistently appeared as significant indicators. Logistic regression produced stronger classification results, reaching 79.4 percent accuracy with an AUC of 0.814, compared with Random Forest’s 70.6 percent accuracy and 0.731 AUC. Conclusion: Financial indicators proved more reliable than governance characteristics in signaling possible fraudulent reporting. Logistic regression also offered steadier predictive behavior than Random Forest, making it particularly useful for monitoring firms in the Indonesian energy sector.
Co-Authors Banu Witono Fauzy Dwi Hanan Sherena Wahyutari Zulfikar Zulfikar