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All Journal BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Dina Indriana
Universitas Airlangga
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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INTERNAL CONTROL MODERATES THE INFLUENCE OF THE FRAUD HEXAGON ON FINANCIAL STATEMENT FRAUD Dina Indriana; Muslich Anshori
Berkala Akuntansi dan Keuangan Indonesia Vol. 7 No. 2 (2022): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v7i2.36732

Abstract

The focus of the research is to investigate internal control in moderating the effect of variables on the elements of The Fraud Hexagon on fraudulent financial reporting. The sample was selected using purposive sampling at public companies in the construction industry in Indonesia for the period 2016 – 2020. The research hypothesis was tested using Multiple Linear Regression Analysis with SPSS. The results of the study indicate that audit fee have a negative effect on financial statement fraud because low audit fees make auditors not give greater effort to the audit process so that the risk of audit quality is getting lower. Low audit quality makes fraudsters believe that their behavior will not be detected, thereby increasing the possibility of financial statement fraud. Meanwhile, internal control will not work effectively if employees do not have the same perception as the company regarding internal control.
Determinan Keberlanjutan Perusahaan: Bukti Kemampuan Inovasi dan Knowledge Sharing Annisa Wulandari; Dina Indriana; Arya Aji Aditya
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 6 No. 1 (2022): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (238.955 KB) | DOI: 10.33795/jraam.v6i1.004

Abstract

This study aimed to investigate the relationship between Knowledge Management Sharing and Green Process Innovation to Corporate Sustainable Development. This is a quantitative study using the Ordinary Least Squares regression technique. The study's population comprises companies that received awards in the Asia Sustainability Reporting Rating between 2018 and 2020. This study employed a purposive sampling technique. The analysis's findings indicate that Knowledge Management Sharing requires an antecedent to achieve Corporate Sustainable Development, while Green Process Innovation is proven to be able to encourage the creation of Corporate Sustainable Development. Abstrak Penelitian ini bertujuan untuk menguji pengaruh Knowledge Management Sharing dan Green Process Innovation terhadap Corporate Sustainable Development. Jenis penelitian adalah kuantitatif dengan metode regresi Ordinary Least Square. Populasi penelitian adalah perusahaan yang meraih penghargaan dalam Asia Sustainability Reporting Rating selama periode 2018-2020. Teknik purposive sampling digunakan peneliti. Hasil analisis menunjukkan bahwa Knowledge Management Sharing memerlukan suatu anteseden untuk mencapai Corporate Sustainable Development sedangkan Green Process Innovation terbukti mampu mendorong terciptanya Corporate Sustainable Development.
Co-Authors Annisa Wulandari Arya Aji Aditya Muslich Anshori