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All Journal FINANCIAL : JURNAL AKUNTANSI Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Reni Indah Kurnia
Universitas Jambi
Economics, Econometrics & Finance

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PENGARUH KINERJA KEUANGAN TERHADAP KEPUTUSAN INVESTASI INVESTOR PRIBADI DENGAN ANALISIS RASIO KEUANGAN SEBAGAI VARIABEL INTERVENING Rara Rara; Reni Indah Kurnia; Ratih Kusumastuti
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 2 No. 3 (2023): Agustus : Profit : Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v2i3.970

Abstract

Pengaruh Kinerja Keuangan terhadap Keputusan Investasi Investor Pribadi dengan Analisis Rasio Keuangan Sebagai Variabel Intervening Penelitian ini bertujuan untuk mengetahui pengaruh kinerja keuangan terhadap keputusan investasi investor pribadi dengan analisis rasio keuangan sebagai variabel intervening (studi empris pada perbankan syariah yang tedaftar di bursa efek indonesia tahun 2019-2021). Populasi dalam penelitian ini adalah sebanyak 4 perbankan syariah yang terdaftar di Bursa Efek Indonesia. Sampel yang digunakan dalam penelitian ini adalah sebanyak 16 data. Metode pengambilan sampel menggunakan metode purposive sampling. Variabel rasio keuangan yang digunakan untuk mengukur kinerja perusahaan adalah rasio liquiditas, rasio sovabilitas, dan rasio profitabilitas.
FRAUD HEXAGON THEORY ON FRAUDULENT FINANCIAL REPORTING IN TECHNOLOGY SECTOR COMPANIES Reni Indah Kurnia; Enggar Diah Puspa Arum; Wiwik Tiswiyanti
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 10, No 1 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v10i1.565

Abstract

The study's goal is to investigate the effects of the fraud hexagon, which consists of pressure, opportunity, rationalization, capability, arrogance, and collusion, on financial statement fraud as measured by the F-score model in public sector technology companies listed on the IDX in 2021–2022. The total sampling approach was used to determine the sample. The findings demonstrated that the incidence of fraudulent financial reporting was unaffected by pressure measured by financial targets, opportunities measured by ineffective monitoring, rationalization measured by auditor changes, ability measured by director changes, arrogance measured by the frequency of CEO pictures, and collusion measured by government projects all at the same time. A partially analysis revealed that while collusion has an impact on fraudulent financial reporting, financial targets, inefficient monitoring, rationalization, capability, and arrogance do not. Keywords: Fraud Hexagon, Fraudulent Financial Reporting, F-score Model
Co-Authors Enggar Diah Puspa Arum Rara Rara Ratih Kusumastuti Wiwik Tiswiyanti