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All Journal Jurnal Paradigma Akuntansi Prosiding Seri Seminar Nasional Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Elsa Imelda
Fakultas Ekonomi Universitas Tarumanagara Jakarta
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Materials Science & Nanotechnology Social Sciences

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ARUS KAS UNTUK MENDETEKSI MANIPULASI AKTIVITAS RIIL DAN DAMPAKNYA TERHADAP KINERJA PASAR Elsa Imelda; Melina Djauhari
PROSIDING SERINA Vol. 1 No. 1 (2021): PROSIDING SERINA III 2021
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (518.36 KB) | DOI: 10.24912/pserina.v1i1.17544

Abstract

The purpose of this research is to analyze the real activity manipulation can be detected through operating cash flow and its impact to market performance. This research was using 92 data from consumer goods companies listed on theIDXduring the period of 2017-2019. This research also using purposive sampling method and processed using data panel analysis by EViews (Econometrical Views) version 10 software. The results of this study indicates that real activity manipulation can be detected through operating cash flow and real activity manipulation has a significant positive effect on market performance. The implications of this study are investors are expected to be able conduct a more in-depth evaluation of the market performance of a company before making an investment decision and this research can be a reference or consideration for company managers who wish to carry out earning management, especially through real activitiy manipulation.
Determinan Forward-Looking Disclosure Pada Perusahaan Manufaktur Elisa Oktavia; Elsa Imelda
Jurnal Paradigma Akuntansi Vol. 4 No. 3 (2022): Juli 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i3.19746

Abstract

The purpose of this research is to analyze the determinants of forward-looking disclosure, such as gender diversity, board size, independent board composition, profitability, firm size, and leverage. This research was conducted by using 287 samples of manufacturing companies listed on the Indonesia Stock Exchange during the period of 2017-2019, using purposive sampling method and processed using multiple regression analysis what helped by EViews 11 software. The results showed that the variables gender diversity, firm size, and leverage had a significant effect on forward-looking disclosure. The implication of this research is the need for careful consideration in applying forward-looking disclosure related to the risk and certainty of the information disclosed, one of which is by reducing the liabilities held to reduce the risks held, but there is a need to increase the application of forward-looking disclosure as a means of communication with stakeholders and to get funding sources.
Pengaruh Environmental Disclosure Quality Terhadap Firm Performance Dimoderasi Oleh Board Independence Livia Marcellina Tanujaya; Elsa Imelda
Jurnal Paradigma Akuntansi Vol. 4 No. 2 (2022): April 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i2.19573

Abstract

The purpose of this study is to obtain empirical evidence on the effect of the quality of environmental disclosure on company performance as moderated by the existence of the company's independent board of commissioners in manufacturing companies listed on the Indonesia Stock Exchange during the 2017-2019 period. The research design used to examine the effect of the independent variables on the dependent variable through moderating variables is a descriptive study with a purposive sampling method and resulted in 261 sample. To test the hypothesis, the panel data regression model is used. Data processing in this study uses the Eviews version 10. The results show that the quality of the company's environmental disclosure does not have a significant effect on company performance, but the quality of environmental disclosure has a positive effect on company performance. This study also shows that the proportion of the company's independent board of commissioners has a significant moderating effect to strengthen the relationship between the quality of environmental disclosure on company performance. The implication of this research is to improve corporate governance mechanisms, especially in the structure and proportion of independent boards of commissioners which turns out to be important in strengthening the relationship between environmental disclosure quality and firm performance.
Analisis Pengaruh Fraud Pentagon Terhadap Potensi Kecurangan Laporan Keuangan dengan Model Beneish M-Score Pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2022–2024 Gracia Monica Silalahi; Elsa Imelda
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 8 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i8.12670

Abstract

This study aims to examine and analyze the effect of the Fraud Pentagon on the potential for financial statement fraud in property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The potential for financial statement fraud is proxied by the Beneish M-Score model, while the Fraud Pentagon is measured through Financial Stability, Financial Target, External Pressure, Monitoring Effectiveness, Nature of Industry, Change in Auditor, Change of Director, and Frequent Number of CEO’s Picture. The research subjects were selected using a purposive sampling method based on predetermined criteria, resulting in 56 companies with a total of 135 observational data. This study utilizes secondary data obtained from the companies’ annual financial statements. Data analysis was conducted using multiple linear regression with the Statistical Package for the Social Sciences (SPSS) program version 27. The results indicate that External Pressure has a negative and significant effect on the potential for financial statement fraud, while Nature of Industry has a positive and significant effect on the potential for financial statement fraud. Meanwhile, Financial Stability, Financial Target, Monitoring Effectiveness, Change in Auditor, Change of Director, and Frequent Number of CEO’s Picture do not have a significant effect on the potential for financial statement fraud. These findings indicate that not all elements within the Fraud Pentagon theory are able to explain the potential for financial statement fraud in property and real estate sector companies. The results of this study are expected to provide useful insights for investors, creditors, auditors, and company management in identifying the risk of financial statement fraud as well as improving the effectiveness of supervision and corporate governance.
Co-Authors Elisa Oktavia Gracia Monica Silalahi Livia Marcellina Tanujaya Melina Djauhari