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All Journal Jurnal Aktiva : Riset Akutansi dan Keuangan West Science Accounting and Finance
Siti Rukoyah
Universitas Nusa Putra
Economics, Econometrics & Finance

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Fraud Triangle Sebagai Pendeteksi Financial Statement Fraud pada Perusahaan BUMN Non Keuangan Periode 2016-2019 Nur Hidayah K Fadhilah; Siti Rukoyah; Nurul Rusdiansyah
Jurnal Aktiva : Riset Akuntansi dan Keuangan Vol 4 No 3 (2022): Oktober 2022
Publisher : Program Studi Akutansi - Universitas Nusa Putra

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Abstract

Penelitian ini bertujuan untuk melihat faktor fraud yang ada pada fraud triangle theory yang bisa memengaruhi financial statement fraud. Variabel dependen pada penelitian ini ialah financial statement fraud, lalu financial target, financial stability, external pressure, ineffective monitoring serta external auditor quality, serta change in auditor ialah variabel independen pada penelitian ini. Teknik yang dipakai saat memilih sampel ialah purposive sampling. Sampel pada penelitian ini berjumlah 132 yang berasal dari 33 perusahaan. Teknikanalisis yang dipakai dalam uji hipotesis pada penelitian ini ialah regresi logistik. Kemudian hasil yang diperoleh pada penelitian ini ialah change in auditor memengaruhi financial statement fraud. Namun financial target, financial stability, external pressure, ineffective monitoring, serta external auditor quality tak memengaruhi financial statement fraud.
The Determinants Of Profit Growth In Manufacturing Companies Food And Beverage Sub Sector Listed On The Indonesia Stock Exchange Siti Rukoyah; Rini Syahril Fauziah; Elita Melani
West Science Accounting and Finance Vol. 1 No. 01 (2023): West Science Accounting and Finance
Publisher : Westscience Press

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Abstract

This study aims to determine which variables impact the profit growth drivers of manufacturing businesses listed on the Indonesian Stock Exchange. Profit growth is the dependent variable in this study, whereas the current ratio, debt-to-equity ratio, and total asset turnover are the independent factors. The study object is based on data from 26 manufacturing businesses in the food and beverage sub-sector listed on the Indonesia Stock Exchange, with five manufacturing companies selected and sampled from that population throughout the 2017-2019 timeframe. The research was analyzed using SPSS and included the classical assumption test, linear regression analysis, t-test, f test, and coefficient of determination.
Co-Authors Elita Melani Heliani Nur Hidayah K Fadhilah Nurul Rusdiansyah Rini Syahril Fauziah