Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
P-Index
This Author published in this journals
All Journal Indonesia Accounting Research Journal IIJSE
Grahita Chandrarin
Universitas Merdeka Malang, Indonesia
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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

Found 2 Documents
Search

 1 
Pentagon Fraud Analysis of Fraud Financial Statement Actions: The Role of Family Ownership as Moderation Variable Rosaria Abadi; Retna Safriliana; Diana Zuhroh; Grahita Chandrarin; Norman Duma Sitinjak
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 2 (2023): Sharia Economic: July, 2023
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v6i2.2815

Abstract

Financial statements will function optimally if presented with qualitative elements, including easy-to-understand, reliable, comparable, and relevant. In preventing any acts of misrepresentation of financial statements, it is necessary to encourage the ownership of family shares. The research method uses quantitative analysis using the Moderator Regression Analysis (MRA) model. The results of this study indicate that in the first hypothesis, it is suspected that there is an influence of Pressure on financial statements fraud. From the results of the T-test, it is known that the sig value is smaller than 0.05, which is 0.000. The t-count value is greater than the t-table (5.461>1.661). This study concludes that the pressure variable influences fraud. The variable financial statements of Family Ownership cannot strengthen the impact of Competence on fraudulent financial statements, and the variable family ownership cannot enhance the effect of arrogance on fraudulent financial statements.
Determinants of banking firm value: Financial performance and audit quality Ahmad Jibrail; Grahita Chandrarin; Prihat Assih
Indonesia Accounting Research Journal Vol. 14 No. 1 (2026): September: Auditing, Finance, Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/iacrj.v14i1.680

Abstract

This study examines whether audit quality conditions the association between banking financial performance and firm value in Indonesia. Using an 11-year panel of 20 commercial banks listed on the Indonesia Stock Exchange (2013–2023; 220 firm-year observations), the study estimates a random-effects moderated regression with heteroskedasticity-robust standard errors. Firm value is proxied by Price-to-Book Value (PBV), while financial performance is represented by Return on Assets (ROA), Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), and Net Interest Margin (NIM); audit quality equals one for Big Four auditors. CAR has a positive significant association with PBV (β = 0.0690; p = 0.001), whereas ROA has a significant negative coefficient (β = −0.8626; p < 0.001). LDR (p = 0.064) and NIM (p = 0.084) are not significant at the 5% level. Audit quality attenuates the CAR effect (CAR×AQ: β = −0.0651; p = 0.007) and offsets the negative ROA association (ROA×AQ: β = 0.9171; p < 0.001). LDR×AQ is positive at the reported 5% boundary (β = 0.0349; p = 0.050), while NIM×AQ is not significant. The evidence therefore positions audit quality as a selective credibility mechanism rather than a uniform amplifier of financial signals, extending agency and signaling perspectives in emerging-market banking
Co-Authors Diana Zuhroh Jibrail, Ahmad Norman Duma Sitinjak Prihat Assih Rosaria Abadi Safriliana, Retna