Article Per Year (5 Year)
p-Index From 2021 - 2026
1.325
P-Index
This Author published in this journals
All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Management Analysis Journal Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Masyarakat Indonesia
Erisa Aprilia Wicaksari
Universitas Negeri Semarang
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 6 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Management Analysis Journal

 1 
The Diamond Fraud Theory for Property and Real Estate to Detect Financial Report Fraud Erisa Aprilia Wicaksari; Syam Widia; Vini Wiratno Putri
Management Analysis Journal Vol 12 No 2 (2023): Management Analysis Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/maj.v12i2.67211

Abstract

The purpose of this study is to examine the role that fraud diamond components play in identifying financial statement fraud in businesses in the real estate and property sectors. Purposive sampling was employed to choose the sample, and a total of 55 firms were included in the sample. Using the STATA tool, panel data regression was used for the analysis. Financial target, represented by ROA, external pressure, represented by Debt to Equity Ratio, external pressure, represented by Debt to Total Asset Ratio, nature of the industry, represented by Receivable, ineffective monitoring, represented by the number of board directors, ineffective monitoring, represented by Related Parties Receivable, rationalization, represented by Accrual to Total Asset Ratio, represented by Auditor Replacement. Capability are the independent variables in this study. Financial statement fraud is the dependent variable, while earning management is the proxy. The outcome demonstrated that the nature of the industry and rationalization had an impact on financial statement fraud.
Enhancing Company Value Through Profitability Mediation (A Study on Manufacturing Companies Listed on The Indonesia Stock Exchange During The Period of 2018-2021) Erisa Aprilia Wicaksari; Endah Prapti Lestari; Nadia Ingrida Kusumadewi
Management Analysis Journal Vol 12 No 4 (2023): Management Analysis Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/maj.v12i4.74828

Abstract

The research is based on the fact that there is a significant fluctuation in the performance of companies listed on the Indonesia Stock Exchange, leading to the emergence of a phenomenon known as the 'gap' phenomenon. The gap phenomenon is characterized by the inconsistency in the influence of variables such as ROE, capital expenditure, and tangible assets on profitability and their impact on company value. The objective of this study is to analyze the influence of the variables ROE, capital expenditure, and tangible assets on profitability and their impact on company value in the manufacturing industry listed on the IDX during the period from 2018 to 2021. The population in this study consists of all manufacturing companies listed on the Indonesia Stock Exchange during the period from 2018 to 2021. The research analysis method used in this study is Smart PLS.
Co-Authors Alinda Witri Amanda Angga Pandu Wijaya Anindya Ardiansari Arief Yulianto Bogy Febriatmoko Endah Prapti Lestari Fredianaika Istanti Irnin Miladdyan Airyq Kris Brantas Abiprayu Nadia Ingrida Kusumadewi Syam Widia Tiara Yulianti Vini Wiratno Putri Wahyono Wahyono