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All Journal Jurnal Riset Perbankan, Manajemen dan Akuntansi Jurnal Bengawan Solo: Pusat Kajian Penelitian dan Pengembangan Daerah Kota Surakarta
Putri Rizkia
Unknown Affiliation
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Fraud Star terhadap Fraudulent Financial Statement dengan Komite Audit sebagai Variabel Moderasi (Studi Empiris pada Perusahaan Manfaktur yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2016-2020) Putri Rizkia; Haryono Umar; Indah Kristianti
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 7 No 1 (2023): Jurnal Riset Perbankan, Manajemen dan Akuntansi
Publisher : Sekolah Pascasarjana Perbanas Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/jrpma.v7i1.106

Abstract

This study examines the fraud star to detect fraudulent financial statements by using the audit committee's financial expertise as a moderating variable. The research was conducted on manufacturing companies listed on the Indonesia Stock Exchange in 2011-2014. The purposive sampling method was chosen to determine the 71 companies observed for 5 years so that 355 samples were obtained. The analytical method used is multiple regression analysis with the SPSS version 25 program. The results of the research are able to prove that rationalization and lack of integrity have a negative and significant effect on fraudulent financial statements. Furthermore, the audit committee was not able to moderate the pressure, opportunity, rationalization and capability for fraudulent financial statements, but the audit committee was able to weaken the effect of lack of integrity on fraudulent financial statements. Keywords: Triangle Fraud, Diamond Fraud, Fraud Star, Audit committee, Financial Statement Fraud
Kewarganegaraan sebagai Pilar Keberlanjutan Ekonomi Lokal: (Studi Literatur Kota Surakarta) Putri Rizkia; Muhammad Arga Pangestu Antara; Wirda Rohmah
Jurnal Bengawan Solo Pusat Kajian Penelitian dan Pengembangan Daerah Kota Surakarta Vol. 5 No. `1 (2026): Juni: Jurnal Bengawan Solo
Publisher : Badan Riset dan Inovasi Daerah Kota Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58684/jaxc5n75

Abstract

This study aims to critically examine the role of citizenship as a pillar in supporting the sustainability of the local economy, focusing on the city of Surakarta as the case study. Using a literature review method, this research analyzes recent academic sources related to local economic development, citizen participation, local government policies, and relevant citizenship values in the context of sustainable development. The findings indicate that citizenship is not merely a legal status, but also reflects the active involvement of citizens in the planning, implementation, and evaluation of local economic policies. Citizen participation, supported by economic citizenship literacy, collaborative partnership models with the government, and responsive regulatory frameworks, significantly strengthens the legitimacy and effectiveness of local economic governance. On the other hand, the literature also highlights persistent challenges, such as limited citizen capacity, unequal access to information, and weak participatory institutions. Therefore, the role of the government is crucial in promoting meaningful citizen engagement through institutional strengthening and the integration of citizenship values into local regulations. This study offers both theoretical and practical insights for developing inclusive and sustainable local economic governance at the municipal level.
Co-Authors Haryono Umar Indah Kristianti Muhammad Arga Pangestu Antara Wirda Rohmah