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All Journal Jurnal Ekonomi Trisakti Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Journal of Ekonomics, Finance, and Management Studies
Hasnawati
Universitas Trisakti
Religion Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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PENGARUH FRAUD HEXAGON TERHADAP FINANCIAL STATEMENT FRAUD Marini Angelita; Hasnawati
Jurnal Ekonomi Trisakti Vol. 3 No. 2 (2023): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v3i2.17236

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh dari setiap elemen fraud hexagon (pressure, opportunity, rationalization, capability, arrogance/ego, dan collusion). Variabel yang digunakan dalam penelitian ini yaitu financial stability, effective monitoring, change in auditor, ceo’s education, managerial ownership, dan kolusi. Objek dari penelitian ini yaitu perusahaan sektor infrastruktur yang terdaftar di Bursa Efek Indonesia tahun 2019-2021. Teknik analisis dalam penelitian ini adalah regresi linear berganda. Hasil dari penelitian ini menunjukkan bahwa financial stability memiliki pengaruh positif terhadap financial statement fraud. Effective monitoring memiliki pengaruh negatif terhadap financial statement fraud. Change in auditor, ceo’s education, managerial ownership, dan kolusi tidak memiliki pengaruh terhadap financial statement fraud.
Pengaruh Keterampilan Big Data Analytics, Keterampilan Diagnostik, dan Professional Skepticism Terhadap Keterampilan Akuntansi Forensik pada Akuntan Generasi Z di Era Kompleksitas Data dan Inovasi Terbuka Trie Indah Aprilia Putri; Hasnawati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 3 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i3.6989

Abstract

This study examines the influence of Big Data Analytics Skills, Diagnostic Skills, and Professional Skepticism on Forensic Accounting Skills among Generation Z accountants in the era of data complexity and open innovation. Using a quantitative approach, data was collected from 237 respondents aged 20-27 with at least six months of professional accounting experience in Jakarta. Analysis using SPSS 30 revealed that only Professional Skepticism significantly influenced Forensic Accounting Skills, while Keterampilan Big Data Analytics and Diagnostic Skills had no significant impact. These findings emphasize the important role of Professional Skepticism in improving forensic accounting, especially in dealing with complex issues such as fraud.
Pengaruh Green Process, Green Product, Green Image, dan Environmental Cost Terhadap Nilai Perusahaan Nurul Sulistiyani; Hasnawati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.6969

Abstract

This research aims to determine the influence of Green Process, Green Product, Green Image, and Environmental Cost on Firm Value. This research uses secondary data obtained from annual reports and company sustainability report. The amount of data in this research population is 105 data from manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange (BEI) in the period 2021 - 2023. The analysis technique used in this research is multiple linear regression analysis which is processed using SPSS version 30. The results of this research are that Green Process has no effect on Firm Value, Green product has a positive effect on Firm Value, Green Image has no effect on Firm Value, Environmental Cost has no effect on Firm Value.
Co-Authors Marini Angelita Nurul Sulistiyani Trie Indah Aprilia Putri