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All Journal AFRE Accounting Financial Review 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.
Fraud Pentagon dalam Mendeteksi Fraudulent Financial Reporting pada Perusahaan BUMN Nur Hidayah K Fadhilah; Siti Rukoyah; Heliani Heliani
AFRE (Accounting and Financial Review) Vol 5, No 3 (2022): November 2022
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v5i3.7966

Abstract

The purpose of this study is to examine the fraud factors of the pentagon fraud theory in detecting fraudulent financial reporting in state-owned companies for the 2016-2019 period. The independent variables of this research are financial target, financial stability, external pressure, ineffective monitoring, external auditor quality, change in auditor, change in directors frequent number of CEO's pictures, meanwhile the dependent variable of this research is fraudulent financial reporting. The number of samples in the study was 164, which came from 41 companies. Purposive sampling is a sampling technique. Data analysis using logistic regression. The results of the study prove that change in auditor has an influence on fraudulent financial reporting. On the other hand, financial target, financial stability, external pressure, ineffective monitoring, external auditor quality, change in directors dan frequent number of CEO's pictures have no effect on fraudulent financial reporting.DOI: https://doi.org/10.26905/afr.v5i3.7966
Co-Authors Elita Melani Heliani Nur Hidayah K. Fadhilah Nurul Rusdiansyah Rini Syahril Fauziah