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All Journal Jurnal Justiciabelen Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)
Nabila nabila
Universitas MUhammadiyah Gresik
Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

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Determinan Fraudulent Financial Reporting di Indonesia dan Malaysia Muhammad Aufa; Nabila nabila
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 5, No 2 (2022): Juni 2022 - Oktober 2022
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v5i2.11731

Abstract

This study was conducted to prove the effectiveness of the fraud pentagon theory on fraudulent financial reporting as proxied by variables of financial stability, quality of external auditor, change in auditor, change in director, and the frequent number of CEO's pictures. The population used in this study were all manufacturing companies registered in Indonesia and Malaysia in 2019-2020 with the purposive sampling technique. There are 166 manufacturing companies in Indonesia and 184 companies in Malaysia that pass the research criteria. The results showed that the variables of financial stability, change in auditor, change in director, and the frequent number of CEO's pictures did not affect fraudulent financial reporting, but the quality of external auditor variable affected fraudulent financial reporting in manufacturing companies in Indonesia. While in Malaysia the variables of quality of external auditor, change in auditor, change in directors and the frequent number of CEO's pictures have no effect on fraudulent financial reporting, but financial stability variables affect fraudulent financial reporting in manufacturing companies in Malaysia.
ELECTRONIC SIGNATURE ON THE SALE AND PURCHASE AGREEMENT FROM CIVIL LAW PERSPECTIVE Nabila Nabila
Jurnal Justiciabelen Vol 5 No 1 (2022): Justiciabelen
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/justiciabelen.v5i1.4517

Abstract

In the current technological developments, some companies use electronic media to certify documents through digital media. Based on article 1320 of the Civil Code, the agreement will be valid when 2 conditions are met, namely subjective conditions and objective conditions. But on the other hand, the electronic transaction agreement between PT. Fight for Nature with Australian Rural Exports Pty. Ltd. using digital hands is legal and has legal consequences. The focus of the study in this scientific paper is related to the validity of the electronic signature of an agreement in the perspective of civil law and the legal consequences of agreements made online/electronically when one of the parties defaults/breaches promise. The legal research method used in this research is normative juridical. The results of this study indicate that the process of the occurrence of electronic commerce transactions is carried out with 4 stages of agreement theory, namely offer, acceptance, payment, and delivery. The validity of electronic signatures in an agreement in the perspective of civil law is by referring to the National Electronic Transaction information law and Government Regulations as implementing regulations for Electronic Transactions, which are linked to the principles of agreement in the Civil Code. In addition, the legal consequences of online/electronic engagements when one of the parties is in default/breach of promise is that the judge can request a cancellation of the agreement as a legal consequence or legal consequence of a default in an online sale and purchase agreement..
Co-Authors Muhammad Aufa