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All Journal INQUISITIVE: International Journal of Eonomic
Rianto
Faculty of Economy and Business, As-Syafi'iyah Islamic University
Economics, Econometrics & Finance Education

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DIAMOND FRAUD ANALYSIS IN DETECTING FINANCIAL STATEMENT FRAUD WITH THE AUDIT COMMITTEE AS MODERATING VARIABLE (Empirical Study on Sub Construction Companies listed on the IDX for the 2014-2018 period) Rianto; Muhammad Irfan; Patriandari; Lisdawati
INQUISITIVE : International Journal of Economic Vol 2 No 1 (2021): Desember
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/inquisitive.v2i1.2969

Abstract

The purpose of this study was to determine how much the influence of Fraud Diamond in detecting Financial Statement Fraud with audit committee variables as moderating variables in construction sector companies in 2016-2020, both partially and simultaneously. The research method used is hypothesis testing (hypothesis testing). Data collection techniques are carried out using secondary data types in the form of annual financial statements of construction sector companies on the Indonesia Stock Exchange during the 2016-2020 period. Data was collected using purposive sampling. The data analysis technique used in this study is the Moderated Regression Analysis (MRA) analysis. The results showed that the Nature of Industry had a positive effect on the Financial Statement Fraud on construction sector companies listed on the IDX, while the Financial Targets, Rationalization, and Capability did not affect the Financial Fraud statement on construction sector companies listed on the IDX. The research also shows that the audit committee as a moderator is not able to moderate the influence of the Nature of Industry and Capability on Financial Statement Fraud. whereas the Audit Committee as a moderator weakens the relationship of the Financial Targets to the Financial Statement Fraud, then the Audit Committee as a moderator can strengthen the relationship of the Rationalization of the Financial Statement Fraud.
PERFORMANCE ANALYSIS OF SHARIA BANKING IN INDONESIA AND MALAYSIA USING THE SHARIA MAQASHID INDEX CONCEPT (Comparative Study on Sharia Banking in Indonesia and Malaysia 2015-2019 Period) Rianto; M. Fahruddin; Ameilia Damayanti; Tia Ichwani
INQUISITIVE : International Journal of Economic Vol 2 No 2 (2022): June
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/inquisitive.v2i2.3552

Abstract

Abstract: This study aimed to know whether or not there are significant differences between Indonesian’s and Malaysian’s Sharia banks and analyze the performance based on the concept of Maqashid Syariah using SMI (Sharia Maqashid Index) Value. This study is used data from financial report and annual report which were provided by each Islamic Bank sample. The whole samples is consist of 6 Sharia banks in Indonesia and 9 Sharia banks in Malaysia using purposive sampling methods. The total observation is 75 during five years period (2015-2019). The analytical method in this study is Descriptive Test, Normality Test, Homogeneity Test, and Different Test. Based on the results of the study, it can be concluded that the highest-ranking performance of Sharia banking in Indonesia is achieved by BTPN Syariah and the highest-ranking performance of Sharia banking in Malaysia is achieved by CIMB Islamic Bank Berhad. The result of this study showed that SMI Values in Indonesian’s Sharia banking were significantly different to Malaysia’s Sharia banking. Keywords: Maqashid Sharia, Banking Performance, Sharia Banking, Sharia Maqashid Index, Indonesia, Malaysia
Co-Authors Ameilia Damayanti Lisdawati M. Fahruddin Muhammad Irfan Patriandari Tia Ichwani