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All Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Fauzan
Universitas Muhammadiyah Surakarta
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Analisis Prediksi Financial Distress Menggunakan Model Grover (G-Score) dengan Menerapkan Mekanisme Good Corporate Governance di Indonesia Aisya Shalsha Anggraini; Fauzan
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 2 (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.v7i2.7012

Abstract

Financial distress is an indication that a company’s finances are not healthy but are still some distance from bankruptcy. Companies can indentify financial problems earlier as a foundation for internal assessment and communication. One of the causes of financial distress is the state of corporate governance. The purpose of this research is to determine the effect of good corporate governance, as proxile by managerial ownership, institutional ownership, an independt board of commissioners, audit committee, and managerial agency costs, on financial distress, as calculated using the Grover (G-Score), in consumer goods industry companies listed on the Indonesia Stock Exchange from 2021 to 2023. The sampling technique uses the purposive sampling method and 60 consumer goods industry companies mer the criteria with 180 data used as research samples. The analytical method used in this research is multiple linear regression analysis using SPSS Version 25. The result showed that Managerial Agency Costs has a significant effect on Financial Distress with the Grover approach. Meanwhile, Managerial Ownership, Institutional Ownership, Independent Board of Commissioners, Audit Committee do not have a signifcicant effect on Financial Distress with the Grover approach.
Pengaruh Fraud Hexagon Terhadap Kecurangan Laporan Keuangan: Studi Empiris Perusahaan Sektor Finansial Non Bank yang Terdaftar di Bursa Efek Indonesia Tahun Periode 2021-2023 Rishnu Andi; Fauzan
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 4 (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.v7i4.7591

Abstract

This study aims to analyze the effect of Fraud Hexagon on financial statement fraud in non-bank financial sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. This study uses a quantitative method with secondary data from the company's annual report. The sample was determined using a purposive sampling technique based on certain criteria. The dependent variable in this study is financial statement fraud as measured by the F-Score, while the independent variables consist of stimulus, capability, opportunity, rationalization, ego, and collusion. The data were analyzed using multiple linear regression with SPSS software. The results showed that stimulus, opportunity, and ego had an effect on financial statement fraud, while capability, rationalization, and collusion had no effect. These results indicate that financial pressure, opportunities in the industry, and CEO ego characteristics can increase the risk of financial statement manipulation. Therefore, companies need to strengthen supervision and regulation to reduce the risk of fraud, especially in conditions of financial instability and weak governance.
Pengaruh Good Corporate Governance, Ukuran Perusahaan dan Leverage Terhadap Kinerja Keuangan Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia (BEI) Laisya Anindita Athifah; Fauzan
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 7 (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.v7i7.9184

Abstract

Financial performance reflects a company's ability to generate profits efficiently and sustainably. The mining sector is considered a high-risk industry that requires the optimal financial management. This study aims is to analyze the effect of Good Corporate Governance (GCG), firm size, and leverage on the financial performance of mining companies that listed on the Indonesia Stock Exchange during the 2020–2023 period. The research employs a quantitative approach with descriptive and verificative methods to describe the observed phenomena and test causal relationships between the variables. Secondary data were obtained from the annual reports of 24 mining companies and analyzed using multiple linear regression. The results show that Good Corporate Governance (GCG), that measured by institutional ownership, independent commissioners, and audit committees, has no significant effect on financial performance. In contrast, firm size and leverage have a significant positive effect, as indicated by a significance level of 0.000 for both variables.
Co-Authors Aisya Shalsha Anggraini Laisya Anindita Athifah Rishnu Andi