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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN AKUNTABILITAS The Indonesian Accounting Review JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi, Auditing dan Keuangan Perspektif : Jurnal Ekonomi dan Manajemen Universitas Bina Sarana Informatika Owner : Riset dan Jurnal Akuntansi Jurnal Akuntansi BALANCE: Jurnal Akuntansi, Auditing dan Keuangan International Journal of Social Science and Business Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Analisa Akuntansi dan Perpajakan JURNAL BISNIS & AKUNTANSI UNSURYA Journal of Business and Applied Management Balance Vocation Accounting Journal Jurnal Ekonomi Manajemen Sistem Informasi JMB : Jurnal Manajemen dan Bisnis JAF- Journal of Accounting and Finance Jurnal Akuntansi Bisnis Jurnal Bina Akuntansi Coopetition : Jurnal Ilmiah Manajemen Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Ekonomi RELEVAN : Jurnal Riset Akuntansi Journal of Accounting and Finance Management (JAFM) JURNAL ABDIKARYASAKTI Media Riset Akuntansi Auditing & Informasi International Journal of Multidisciplinary Sciences and Arts Journal Research of Social Science, Economics, and Management Media Ilmiah Akuntansi Kajian Akuntansi Balance: Jurnal Akuntansi, Auditing, dan Keuangan
Temy Setiawan, Temy
Universitas Bunda Mulia
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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Journal : Media Ilmiah Akuntansi

 1 
Analisis Fraud Pentagon terhadap 4 Perusahaan yang Terdeteksi Melakukan Kecurangan Laporan Keuangan Ghaizky Ara Bahar; Temy Setiawan
Media Ilmiah Akuntansi Vol. 10 No. 1 (2022): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (573.235 KB) | DOI: 10.34208/mia.v10i1.19

Abstract

The company will have a good quality of financial reports if the company have 5 qualitative characteristics of financial statements, namely: relevant, comparable, reliable, and understandable. The quality of company’s financial statements will decrease if it doesn’t have these characteristics. With poor quality financial statements, there’s the possibility of fraudulent financial statement. Financial statement fraud is an action taken by changing material value in the financial statements, so it doesn’t show the company’s actual conditions. This study aims to prove that the fraud pentagon theory is able to detect fraudulent financial statements by applying it to 4 cases of companies that were detected to commit fraudulent financial statements in Indonesia. This study uses 12 indicators with a qualitative research using case studies, descriptive and comparative analysis. The object of the research is annual report of company under study. The selected cases of fraudulent financial statement are PT Tiga Pilar Sejahtera Tbk, PT Garuda Indonesia Tbk, PT Hanson International Tbk, PT Bank Bukopin Tbk. The study was conducted by comparing the results of the calculation trough the company’s annual report. The results showed that Financial targets, Financial stability, Nature of industry, and Company existence were able to detect fraudulent financial statements. Meanwhile, External pressure, Ineffective monitoring, Quality of external audit, change in auditor, audit reports, change in director, change in age, number of CEO’s picture were not able to detect fraudulent financial statements.
Pengaruh Diversitas Dewan Direksi dan Profitabilitas terhadap Nilai Perusahaan LQ45 James Andrian; Temy Setiawan
Media Ilmiah Akuntansi Vol. 10 No. 2 (2022): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (558.89 KB) | DOI: 10.34208/mia.v10i2.24

Abstract

Covid 19 and the increase of Fed’s interest rates had an impact on the company’s value. Based from this phenomenon, the company value has a major role in changing the perception of the shareholders. This study is intended to show empirical evidence related to the effect of board of directors’ diversity, profitability, and growth opportunity on firm value. This study’s data uses LQ45 companies from 2018-2021 listed on the Indonesia Stock Exchange (IDX). The research method is panel data regression. The results of this study conclude that there is no effect of the board of directors' diversity and growth opportunity on firm value. On the other hand, profitability has a positive influence on firm value. This study provides an opportunity for future researches to expand their knowledge’s and as a reference material.
Faktor penentu Nilai Perusahaan pada Perusahaan Manufaktur sub sektor Makanan dan Minuman Mario Inigo Radite Kusumo; Temy Setiawan; Theresia Hesti Bwarleling
Media Ilmiah Akuntansi Vol. 11 No. 1 (2023): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mia.v11i1.32

Abstract

The success of a company’s performance can be seen through the value of the company. The higher the value of the company, the investors will be interested in investing. The economic recovery after the pandemic caused people to decide to invest in company shares. The purpose of this study is to provide empirical evidence regarding the effect of corporate social responsibility, managerial gender diversity, managerial nationality diversity and managerial educational background on firm value. This study uses food and beverage sub sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2018-2020 with a total sample of 55. This research method uses multiple linear regression analysis and uses the SPPSS 26 application. The results of the study state that the variables of corporate social responsibility and managerial gender diversity have a positive effect on firm value. Meanwhile, managerial nationality diversity and managerial educational background diversity have no effect on firm value.
Co-Authors Ahalik Ahalik Ahalik Ahalik, Ahalik Angelene, Dian Anggriawan, Denny Apriyani, Dewi Ari Purwanti Ari Purwanti Bella Rosewita Breliastiti, Ririn Brenda, Brenda Brigitta Tarissa Gintings Bwarleling, Theresia Hesti Calvin Gouw Cindy Aprilya Dahlan, Kandi Safia Senastri David Harianto Denny Anggriawan Dewi Apriyani Dewi Apriyani, Dewi Dian Angelene Dirga, Agustinus Fitriningrum, Andriati Frisca Adriana Ghaizky Ara Bahar Gressy, Gressy Hakki, Tandry Whittleliang Herninta, Tiwi Herninta, Tiwi Irenius Dwinanto Bimo James Andrian Jastin Jovanus Kosasih, Vanessa Kurniawan, Stephani Kurniawati Kurniawati Layaputra Soekamto, Yangsen Leonardo Ivan Lasmana Lisa Theresia Litya Junita Selly Magdalena Magdalena Mario Inigo Radite Kusumo Mathue Mathue Misdiyono Misdiyono Mudzakir Mudzakir Mudzakir Mudzakir Nadia Inggrida Natalsya, Nasya Lita Nathalie, Carina Irene Nicholas Jonathan Novanto, Yosan Nuansari, Novita Odila Levana Ng Olivia, Theresia Pangestu, Juan Carlos Pardomuan Robinson Sihombing Putra, Danu Pradipta Randy Kuswanto Riswandari, Ernie Rowland, Rowland Saputra, Wendy Salim Shelvy Siratan, Elkunny Dovir Stephani Kurniawan Sugianto, Marshelli Tandry Whittleliang Hakki Theresia Olivia Tjendra, Michelle Jane Venona Venona Veny Veny Veny Veny Veny, Veny Viana Ramadhanti Vivian Whynne Vivianty William Fernando Winardi, Juan Christian Yanssen Kristianto Yosan Novanto