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All Journal Jurnal Akuntansi dan Pajak Journal of Economic, Bussines and Accounting (COSTING) Jurnal Review Pendidikan dan Pengajaran (JRPP) Al-Kharaj: Journal of Islamic Economic and Business Jurnal Scientia Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Bina Bangsa Ekonomika Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan International Business and Accounting Research Journal Golden Ratio of Data in Summary PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Riset Mahasiswa Akuntansi Jurnal Ekonomi, Manajemen, Akuntansi
Rachmat Agus Santoso
Sekolah Tinggi Ilmu Ekonomi STAN IM
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Journal : Jurnal Scientia

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THE INFLUENCE OF FINANCIAL STABILITY AND EXTERNAL PRESSURE ON FINANCIAL STATEMENT FRAUD Leonard Pangaribuan; Rachmat Agus Santoso
Jurnal Scientia Vol. 12 No. 01 (2023): Education, Sosial science and Planning technique
Publisher : Sean Institute

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Abstract

The purpose of this study is to collect empirical evidence regarding the effect of financial stability by ACHANGE proxy and external pressure by LEV proxy on financial statement fraud using the F-Score model. This study observes manufacturing businesses in basic and chemical industries listed on the Indonesia Stock Exchange for five years, from 2016 to 2020. This study includes a sample of 63 businesses. Purposive sampling was used as a sampling method. The research findings show that financial statement fraud is significantly influenced by financial stability and external pressure . The partial test results show that external pressure has a significant negative effect on financial statement fraud . Financial stability has no significant effect on financial statement fraud , but external pressure has a significant negative effect on financial statement fraud
BIBLIOMETRIC ANALYSIS OF DEVELOPMENTS AND TRENDS IN FRAUD RISK ASSESSMENT RESEARCH : SCOPUS LITERATURE REVIEW 1989 - 2023 Rachmat Agus Santoso; Rahmadianti Rahmadianti; Dwi Kartika Sari; Ning Wahyuni
Jurnal Scientia Vol. 12 No. 03 (2023): Education, Sosial science and Planning technique, 2023 (June-August)
Publisher : Sean Institute

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Abstract

Facing the risk of fraud , organizations need to adopt a proactive and holistic approach to identify, analyze and mitigate potential risks. A common approach is fraud risk assessment , which involves collecting and evaluating data from various aspects of the business, including internal processes, external environment, and human factors that influence the occurrence of fraud . This study aims to analyze in depth the development of the literature regarding fraud risk assessment using the bibliometric method Scopus database . Article selection begins with screening steps to ensure the quality and relevance of the articles in the analysis. This research provides insight into sources, titles, institutions and research trends as well as collaborative network variables in the fraud risk assessment domain . The results of the analysis show fluctuations in the number of publications related to fraud risk assessment over time, with a certain increase in certain years. There are journals which are important sources of this literature, as well as the contributions of authors and institutions in developing an understanding of fraud risk . Provides a broad overview of research developments regarding fraud risk assessment and provides direction trends that the variable task performance of fraud risk assessment can be collaborated on in future research.
Co-Authors Asesi Winda Yanti Hulu Asterina Indah Mufliha Asti Sri Anisa Bahrul Bahrul Desy Elevany Sera Didin Saepudin Diperhatikan Halawa Dwi Kartika Sari Faisal Rahmat Fitri Ana Fitriana Fitriana Fitriana Fitriana Furqan Ramadhan Jazadi Indriyani Astuti Nurachman Lena Ratu Ningsih Kowarin Leonard Pangaribuan Marsel Pasaribu Mita Sopriyanti Nazara, Desman Serius Ning Wahyuni Rahmadianti Rahmadianti Richi Guali Padang Rike Rankine Rivan Syamsurijal Biya Sasmita Trimoelya Kau Siti Solihat Sulastri Sulastri Tita Tita Yena Najiah Septiana Yeni Najiah Septiani Zakaria Kuswara