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All Journal Portofolio: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Carmel Meiden
Program Studi Akuntansi, Institut Bisnis dan Informatika Kwik Kian Gie Jakarta, 14350, Indonesia
Economics, Econometrics & Finance

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Fraud Triangle terhadap Financial Statement Fraud Steven Steven; Carmel Meiden
Portofolio: Jurnal Ekonomi, Bisnis, Manajemen, dan Akuntansi Vol 17 No 2 (2020): Portofolio: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Jenderal Achmad Yani

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (298.834 KB) | DOI: 10.26874/portofolio.v17i2.202

Abstract

Abstract This study aims to analyze the effect of the fraud triangle on the financial statement fraud. Based on the theory of fraud triangle, there are three factors: pressure, opportunity, and rationalization. Sampling is done by purposive sampling method and obtained 19 sample companies with 57 observational data of manufacturing companies consumer goods industry sector listed on the Indonesia Stock Exchange in the period of 2017-2019. Hypothesis in this study is tested using descriptive statistics analysis, pooling test, and logistic regression analysis. The conclusion from this study proves that the variables of financial stability, financial targets and nature of industry have a positive effect on the financial statements fraud. While the variables of personal financial needs and ineffective monitoring have a negative effect on the financial statement fraud. However, the variables of external pressure and rationalization have no effect on the financial statement fraud. Abstrak Pengambilan sampel penelitian dilakukan dengan menggunakan metode purposive sampling dan diperoleh sebanyak 19 perusahaan sampel perusahaan dengan 57 data amatan pada sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2017-2019. Pengujian hipotesis dalam penelitian ini menggunakan analisis statistik deskriptif, uji pooling, dan analisis regresi logistik. Kesimpulan dari penelitian ini membuktikan bahwa variabel financial stability, financial targets, dan nature of industry berpengaruh positif terhadap financial statement fraud. Sedangkan personal financial need dan ineffective monitoring berpengaruh negatif terhadap financial statement fraud. Namun, external pressure dan rationalization tidak berpengaruh terhadap financial statement fraud.
Analisis Beberapa Faktor yang Mempengaruhi Opini Audit Going Concern Aldrin Winata; Carmel Meiden
Portofolio: Jurnal Ekonomi, Bisnis, Manajemen, dan Akuntansi Vol 19 No 1 (2022): Portofolio: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Jenderal Achmad Yani

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (244.938 KB) | DOI: 10.26874/portofolio.v19i1.239

Abstract

Abstract Going concern audit opinion is an estimate in the company's financial statements that can be an assessment of whether a company is experiencing a problem in maintaining the going concern. The object of research in this study is a manufacturing company listed on the Indonesia Stock Exchange in the 2018-2020 period. The sampling technique used purposive sampling approach and according to the author's criteria. The sample result that can be obtained are 117 samples. The conclusion of this study shows that audit quality, debt default, and opinion shopping have a significant effect on going-concern audit opinion, while company growth has no significant effect on going-concern audit opinion. Abstrak Opini audit going concern adalah suatu perkiraan dalam laporan keuangan perusahaan sehingga ketika suatu perusahaan mencapai kondisi yang bertentangan dengan kelangsungan usahanya, maka dapat diperkirakan perusahaan tersebut sedang mengalami suatu masalah dalam mempertahankan kelangsungan hidupnya. Objek penelitian dalam penelitian ini adalah perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia pada periode 2018-2020. Teknik pengambilan sampel menggunakan metode non-probability sampling dengan pendekatan purposive sampling dan sesuai kriteria penulis. Hasil sampel yang didapat berjumlah 117 sampel. Kesimpulan dari penelitian ini menunjukan bahwa kualitas audit, debt default, dan opinion shopping berpengaruh signifikan terhadap opini audit going concern, sedangkan pertumbuhan perusahaan tidak berpengaruh signifikan terhadap opini audit going concern.
Co-Authors Aldrin Winata Steven Steven