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All Journal Proceeding of International Conference on Entrepreneurship (IConEnt) Proceeding of International Conference on Global Innovation and Trends in Economy
Tanggor Sihombing
Faculty of Economics and Business, Universitas Pelita Harapan, Tangerang
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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THE EFFECT OF THE FRAUD TRIANGLE IN FINANCIAL STATEMENT DETECTION OF FRAUD ON TRANSPORTATION COMPANIES Tanggor Sihombing; Febry Aditya Nugroho
Proceeding of International Conference on Entrepreneurship (IConEnt) Vol 2 (2022): Proceeding of 2nd International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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Abstract

This research was done to analyze the role of the fraud triangle theory in detecting the occurrence of financial statement fraud of transportation companies listed on S&P Capital IQ and Bursa Efek Indonesia from 2018 through 2020 from 2018 through 2020. The variables tested in this research are financial stability pressure, excessive pressure, personal financial need, financial target, ineffective control, and rationalization. This research uses 162 data from 54 transportation companies on S&P Capital IQ and Bursa Efek Indonesia. The test was done using Stata version 16. It showsed that financial stability pressure, personal financial need, financial target, and independent rationalization variables positively affect the occurrence of financial statement fraud. In contrast, excessive pressure and ineffective control of independent variables hurt the occurrence of financial statement fraud.
Analysis of the Effect of Good Corporate Governance Mechanism, Size, and Audit Quality on the Acceptance of Going Concern Audit Opinions Tanggor Sihombing; Nahda Annisa Rafael
Proceeding of International Conference on Global Innovation and Trend in Economics Vol. 4 (2022): Proceeding of The 4th International Conference on Global Innovation and Trends in Eco
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Pelita Harapan

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This researh aims to analyze the influence the effect of independent commissioner, managerial ownership, institusional ownership, audit quality, size and audit committee on the acceptance of going concern opinion on real estate companies that have been listed on S&P Capital in 2016-2020. The population used in this reseach are all real estate companies listed on www.capitaliq.com in the five year period, bertween 2016-2020 with 23 companies. The sampling method used in this reseach is using purposive sampling method to obtain 115 sample. The data analysis method used in this reseach is logistic regression. The results of this study explain that independent commissioners, company size and audit committee effect on the acceptance of going concern audit opinions, while managerial ownership, institutional ownership and audit quality not affect the acceptance of going concern audit opinions.
Co-Authors Febry Aditya Nugroho Nahda Annisa Rafael