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All Journal Ilomata International Journal of Tax and Accounting Indo-Fintech Intellectuals: Journal of Economics and Business
Deni Sunaryo
Serang Raya University
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Importance of Liquidity Indicators in Intervening the Dividend Policy Deni Sunaryo
Ilomata International Journal of Tax and Accounting Vol. 3 No. 3 (2022): July 2022
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (520.866 KB) | DOI: 10.52728/ijtc.v3i3.504

Abstract

This study aims to determine the effect of managerial ownership, institutional ownership and investment decisions on dividend policy with liquidity as an intervening variable in LQ45 companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2021. This study uses the causal associative method. This population is 45 companies using purposive sampling method . This research was conducted in LQ45 companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2021. The type of data used in this study is secondary data and analyzed using SPSS 25. The analysis technique in this study uses regression analysis and path analysis.The results of the analysis show that managerial ownership, institutional ownership and investment decisions partially affect dividend policy. Indirectly, liquidity can intervene in managerial ownership and also institutional ownership on dividend policy, while liquidity cannot intervene in investment decisions on dividend policy.
Fraud Factor Analysis Hexagon in Detecting Financial Report Fraud In Listed Companies in Indonesia: A Systematic Literature Approach Devia Putri Hascika; Debora Parlina Sinurat; Anisyah Vitriyah Dewi; Deni Sunaryo; Septantri Shinta Wulandari
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 5 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business (in-Press)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i5.2147

Abstract

Financial reporting fraud is a significant challenge across industries, undermining stakeholder trust and the reliability of financial data. The Fraud Model Hexagon expands upon earlier models, like the Fraud Triangle and Fraud Diamond, by introducing six elements pressure, opportunity, rationalization, capability, ego, and collusion that offer a comprehensive view of the factors enabling fraud. This literature review systematically examines the model's effectiveness in detecting financial fraud within Indonesian corporations, especially those listed on the Indonesia Stock Exchange or connected to political and governmental entities. Ten studies from 2018 to 2024 were analyzed, focusing on each Fraud Hexagon element's role in fostering fraud. Findings highlight that pressure, opportunity, and collusion are primary drivers of fraud in politically connected sectors, with capability and rationalization further facilitating fraud, while ego emboldens managers to act without fear of repercussions. The Fraud Hexagon provides a nuanced framework for risk assessment, prompting recommendations for stronger internal controls and ethical standards. It also serves as a valuable diagnostic tool for auditors and regulators, particularly in politically sensitive sectors. This study contributes to understanding the social and psychological dimensions of financial fraud and offers a foundation for future cross-industry research.
Sustainability Based Financial Risk Management Strategies For Long Term Resilience: A Systematic Review Rindi Wahyuni; Berliana Febriyanti; Ghina Laila; Deni Sunaryo; Yoga Adiyanto
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 5 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business (in-Press)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i5.2154

Abstract

This study conducted a systematic literature review on the application of sustainability principles in financial risk management in the banking, agriculture, infrastructure, and decentralized technology sectors. By utilizing a sustainability-based approach and early warning metrics, this study identified significant benefits that can strengthen the financial resilience of organizations to long-term uncertainty. The findings show that this approach is not only effective in reducing financial risks but also generates social and environmental benefits, such as improved reputation, public trust, and strengthened stakeholder relationships. However, the implementation of this approach is faced with challenges, including limited resources, low awareness among organizations, and minimal regulations that support the adoption of sustainability in risk management. Recommendations from this study include the development of more supportive regulations, increased investment in predictive technology, and further in-depth research to strengthen the integration of sustainability in financial risk management. These findings are expected to encourage the adoption of a more strategic, responsive, and sustainable risk management approach, which can ultimately improve organizational resilience in the future.
Co-Authors Anisyah Vitriyah Dewi Berliana Febriyanti Debora Parlina Sinurat Devia Putri Hascika Ghina Laila Rindi Wahyuni Septantri Shinta Wulandari Yoga Adiyanto