Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi & Auditing Indonesia Journal of Contemporary Accounting
Hariadi
Department of Accounting, Universitas Riau, Pekanbaru, Indonesia
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Gender, religiosity, and fraud: The role of unethical behavior as mediation Yesi Mutia Basri; Sabrina Ardhya Putri Rahmola; Hariadi
Jurnal Akuntansi dan Auditing Indonesia Vol 26, No 2 (2022)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol26.iss2.art7

Abstract

The government is an institution that cannot be separated from fraud cases. This study analyzed how gender and religiosity affect fraud with unethical behavior as mediation. The population in this study was the State Civil Apparatus in the Pekanbaru City Government. Through a purposive sampling technique, the researcher found that 380 National Civil Apparatuses participated in this study. The questionnaire was sent directly to the respondents to collect the data. Meanwhile, the data was analyzed by WarpPLS 6.0. The finding shows that gender and religiosity influence unethical behavior and fraud. There are behavioral differences between men and women in behavior that affect fraud. Women behave more ethically, which shows a low level of fraud. The officials who have a high level of religiosity will behave more ethically and can lower the level of fraud. This study also proves that unethical behavior can mediate the relationship between gender and religiosity. It has also contributed to the government conducting ethics training for the country's civil apparatus.
Does financial performance follow firm life cycle? Evidence from Indonesian firms M Kemal Al Rasyid; Poppy Nurmayanti; Hariadi
Journal of Contemporary Accounting Volume 4 Issue 2, 2022
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol4.iss2.art4

Abstract

This study aims to determine whether the asset turnover ratio, current ratio, debt ratio and return on net worth influences profitability at each firm life cycle stages in manufacturing companies on the Indonesia Stock Exchange. The study only focuses on introduction stage and growth stage. The classification at each stage of the firm life stages uses the sales growth variable to categorize it. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The sampling technique in this study used purposive sampling technique and obtained a sample of 36 companies. The data analysis method used is panel data multiple regression analysis. The results indicate that at introduction stage only debt ratio and return on net worth that found has a significance influences on profitability. At growth stage almost all independent variable has a significance influences on profitability, except current ratio variable.
Co-Authors M Kemal Al Rasyid Poppy Nurmayanti Sabrina Ardhya Putri Rahmola Yesi Mutia Basri