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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Akuntansi dan Pajak Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Journal of Economic, Bussines and Accounting (COSTING) Gorontalo Accounting Journal JIKA: Jurnal Ilmu Keuangan dan Perbankan EDUKATIF : JURNAL ILMU PENDIDIKAN Jurnal Review Pendidikan dan Pengajaran (JRPP) Al-Kharaj: Journal of Islamic Economic and Business Jurnal Sains dan Teknologi JURNAL DE JURE MUHAMMADIYAH CIREBON Jurnal Scientia JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Revenue : Jurnal Ilmiah Akuntansi Media Jurnal Informatika Jurnal Bina Bangsa Ekonomika Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Golden Ratio of Finance Management Golden Ratio of Social Science and Education Golden Ratio of Auditing Research International Business and Accounting Research Journal Agrita Golden Ratio of Data in Summary Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Innovative: Journal Of Social Science Research Paradoks : Jurnal Ilmu Ekonomi Trending: Jurnal Manajemen dan Ekonomi Nusantara Journal of Multidisciplinary Science Jurnal Ekonomi dan Pembangunan Indonesia Goodwood Akuntansi dan Auditing Reviu Jurnal Audit, Pajak, Akuntansi Publik Jurnal Riset Mahasiswa Akuntansi Akuntansi dan Ekonomi Pajak: Perspektif Global Jurnal Pustaka Cendekia Hukum dan Ilmu Sosial AKRUAL : Jurnal Akuntansi dan Keuangan` Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Rachmat Agus Santoso
Sekolah Tinggi Ilmu Ekonomi STAN IM
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Physics Public Health 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 -, Destian Aryanti -, Jesisca Octaviani -, Resta Puji Astuti Dinah Aisyah Aisyah Anggraeni, Fauziah Anisa, Asti Sri Annisa Meliane Annisa Putri Ardaman Syaputra Aryanto Aryanto Asesi Winda Yanti Hulu Asih Nur'aidah Asih Nur’aidah Asih Nur’aidah Asterina Indah Mufliha Asti Sri Anisa Auliya, Nur Salsa Bahrul Bahrul Bahrul, Bahrul Bria, Valerianus Budi Utami, Dela Wijayanti Budiman Oky Okta Raharja Cindy Lesmana Dachlan, Fitriana Dede Nuraeni Denadya Putri Wijaya3 Desy Elevany Sera Devi Amelia Devi, Rini Fitrianti Dian Sadewa Dian, Mochamad Ronald Didin Saepudin Dina Fitriasari Diperhatikan Halawa Dwi Kartika Sari Faisal Rahmat Fauziah Anggraeni Fauziah, Hesti Febriani, Asri Fikky Sherlinadya Firdausi, Qonita FITRI ANA Fitri Ana Fitriana Fitriana Fitriana Fitriana Fitriana Fitriana Fitriana Fitriana, F. Furqan Ramadhan Jazadi Ghoriyyudin, Aghry Gulo, Nurdelima Halawa, Diperhatikan Helmi Budhi Astuti Herdi Herdian Apriansyah Heryana, Regina Putri Ilham Saputra Indriyani Astuti Nurachman Isabella Cristiana Iskandarsyah, A Deni Kau, Sasmita Trimoelya Kurniawan, Sunny Agung Kuswara, Zakaria Lena Ratu Ningsih Kowarin Leonard Pangaribuan Lia Nurjanah Lila Mayuri, Ni Kadek Luthfi, Dwi Luthfiyyah, Alya Manulang, Novrianti Marpaung, Wilson Marsel Pasaribu Masitoh, Imas Mayuri, Ni Kadek Lila Mita Sopriyanti Muhamad Ardhi Maolana Nabila Ar Roihat Nadya Ayu Puspita Nadya Ayu Puspita Nadya Ayu Puspita Najiah Septiana, Yena Nani Mulyani Nasywa Fauziyyah Natalia Priyantini Natasya, Anisha Nazara, Desman Serius Neng Ima Rahmayanti Ning Wahyuni Nisya Z Nurwulan Sari Nisya Z Nurwulan Sari Nita Permatasari Novi Rukhviyanti Novita Dwiyanti Nugraha, Ramlan Indra Nur Fitrianingsih Nur Hayati Nur Salsa Auliya Nurachman, Indriyani Astuti Nurkhaeriyah Nurkhaeriyah Oktianasekar Pasaribu, Marsel Rahmadianti Rahmadianti Rahmat, Faisal Richi Guali Padang Rifki Nurul Hakim Rike Rankine Rina Mulyani Rinda Rinda Rivan Syamsurijal Biya Rivan Syamsurijal Biya Rizka Salsabila Indri Priyadi Ros Wungu , Nurma Safitri, Sari Salwa Febriyanti Sari Lestari Sasmita Trimoelya Kau Septian Adiguna Shofia Marwah Siti Khodijah Siti Mariam Siti Solihat Sopriyanti, Mita Suandani, Risma Sulastri Sulastri Sulastri Sulastri Susi Rahmawati Tiara Anggini Tio Pratiwi Tita Tita Yanti Hulu, Asesi Winda Yena Najiah Septiana Yeni Najiah Septiani Yeni Najiah Septiani Zakaria Kuswara