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All Journal Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Akuntansi Trisakti
Wibowo Wibowo
Fakultas Ekonomi dan Bisnis, Universitas Trisakti
Economics, Econometrics & Finance

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ANALISIS DETERMINAN FRAUD DIAMOND TERHADAP DETEKSI FRAUDULENT FINANCIAL STATEMENT Yudha Adnovaldi; Wibowo Wibowo
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 14 No. 2 (2019): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (555.664 KB) | DOI: 10.25105/jipak.v14i2.5195

Abstract

The study aims to obtain empirical evidence regarding financial statement fraud based on the theory of fraud diamond. In this study, the independent variable is financial stability, external pressure, financial target, nature of industry, ineffective monitoring, rationalization, and capability variable. The study uses earnings management to investigate the potential of financial statement fraud. Earnings management is measured by F-Score indicator. Sample are 32 manufacturing companies which are listed on the Indonesia Stock Exchange (IDX) in  2015-2017. The result shows that only external pressure variable which is proxied by leverage ratio and nature of the industry variable which is proxied by obsolete inventory account that has significantly influences to detect the potential of financial statement fraud. Meanwhile financial stability which is proxied by changes in total assets ratio, financial targets which is proxied by ROA ratio, ineffective monitoring which is proxied by number of independent commissioners ratio, rationalization variable which is proxied by change in auditor, and capability variable which is proxied by change in directors do not affect to detect the potential of financial statement fraud.
ANALISIS PRAKTIK MANAJEMEN RISIKO PADA PT.BANK PERKREDITAN RAKYAT(BPR) DANA PENSIUN(DP) TASPEN Andhiny GM; Wibowo Wibowo
Jurnal Akuntansi Trisakti Vol. 2 No. 2 (2015): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (6491.704 KB) | DOI: 10.25105/jat.v2i2.4900

Abstract

This study aimed to analyze and evaluate the risk management practices at BPR is currently growing. What risk management practices have been well managed and has been in accordance with the financial services authority rules. The method used is descriptive method. The primary data of the questionnaire used in this study are obtained from the employees who worked at PT BPR DP TASPEN. Sampling is done by Convenience sampling method in order to obtain the total sample of 20 respondents. The analysis method used in this research is descriptive statistical analysis and to test the questionnaire study is to test the validity and reliability testing. Data processing is conducted by using SPSS 13. The study delivers that the risk management at PT BPR DP TASPEN are adequate and in compliance with the financial services authority rules. In addition, this study also concludes that the risk management at PT BPR DP TASPEN has been managed well.
Co-Authors Andhiny GM Yudha Adnovaldi