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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Ekonomi, Akutansi dan Manajemen Nusantara
Muhammad Zulvan Dwi Hatmoko
Universitas Nusa Putra
Automotive Engineering Biochemistry, Genetics & Molecular Biology Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Industrial & Manufacturing Engineering Other

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The Effect of the Fraud Pentagon on Fraudulent Financial Statements and Their Impact on Funding Decisions Nur Hidayah Kusumaningrum Fadhilah; Muhammad Zulvan Dwi Hatmoko; Meutia Riany; Ucu Tuti Alawiyah; Khairul Mujahidi
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i1.5054

Abstract

The purpose of this study is to test whether financial targets, ineffective monitoring, change in auditors, change in directors, frequent number of CEO's pictures affect fraudulent financial statements and their impact on funding decisions in all non-financial companies listed on the Indonesia Stock Exchange (IDX) and sanctioned by OJK for violating regulation No. VIII.G.7 from 2010 to 2021. The data used in this study are secondary data derived from financial reports published by the company. A total of 54 companies became the population in the study. The sample selection in this study used a purposive sampling technique with certain criteria and 9 companies were selected as research samples. The data analysis technique in this study is using panel data regression with the help of Eviews software version 12. The results of this study indicate that simultaneously financial targets, ineffective monitoring, change in auditors, change in directors and frequent number of CEO's pictures have no effect on fraudulent financial statements in all companies listed on the Indonesia Stock Exchange (IDX) from 2010 to 2021. Furthermore, fraudulent financial statements affect funding decisions. Partially, financial targets, changes in directors, and frequent numbers of CEO's pictures have no significant effect on fraudulent financial statements. Meanwhile, change in auditor and ineffective monitoring have a negative and significant effect on fraudulent financial statements in all companies listed on the Indonesia Stock Exchange (IDX) from 2010 to 2021.
The Effect Of The Fraud Pentagon On Fraudulent Financial Statements And Their Impact On Investment Decisions Meutia Riany; Parassela Pangestu Primadiva; Muhammad Zulvan Dwi Hatmoko; Nur Hidayah Kusumaningrum Fadhilah; Khairul Mujahidi
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 3 (2024): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i3.6099

Abstract

The purpose of this study is to test whether financial targets, ineffective monitoring, change in auditor, change in director, frequent number of CEO's pictures affect fraudulent financial statements and their impact on investment decisions in all non-financial companies listed on the Indonesia Stock Exchange (IDX) and sanctioned by OJK for violating regulation No. VIII.G.7 from 2010 to 2021. The data used in this study are secondary data derived from financial reports published by the company. A total of 54 companies became the population in the study. The sample selection in this study used a purposive sampling technique with certain criteria and 9 companies were selected as research samples. The data analysis technique in this study is using panel data regression with the help of Eviews software version 12. The results of this study indicate that, simultaneously, financial target, ineffective monitoring, change in auditor, change in director and frequent number of CEO's picture have no effect on fraudulent financial statements. Furthermore, fraudulent financial statements have no effect on investment decisions. Partially financial targets, change in director, and frequent number of CEO's picture have no significant effect on fraudulent financial statements. Meanwhile, change in auditor and ineffective monitoring have a negative and significant effect on fraudulent financial statements.
Optimalisasi Audit Persediaan melalui Standardisasi Prosedur Stock Opname pada Kantor Akuntan Publik XYZ Widia Mukaromah; Muhammad Zulvan Dwi Hatmoko
Jurnal Ekonomi, Akutansi dan Manajemen Nusantara Vol. 5 No. 1.1 (2026): SPECIAL ISSUE — AUGUST 2026
Publisher : Utiliti Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jeama.v5i1.1.678

Abstract

Akurasi persediaan merupakan variabel krusial dalam laporan keuangan yang rentan terhadap risiko salah saji material. Namun, audit persediaan sering kali menghadapi kendala efektivitas akibat kelemahan sistem internal klien. Penelitian ini bertujuan untuk mengevaluasi kesesuaian prosedur stock opname pada Kantor Akuntan Publik (KAP) XYZ dengan Standar Audit (SA) 501 serta mengidentifikasi faktor penghambat kualitas bukti audit yang dihasilkan. Penelitian kualitatif ini menggunakan desain studi kasus dengan teknik pengumpulan data melalui observasi partisipatif dalam kegiatan stock opname, wawancara mendalam dengan senior auditor, dan dokumentasi kertas kerja audit. Temuan menunjukkan bahwa KAP XYZ telah menjalankan prosedur inti meliputi inspeksi fisik, validasi sampel, dan rekonsiliasi data. Namun, pelaksanaan tidak berjalan optimal karena ditemukan selisih antara fisik dan buku yang dipicu oleh pengendalian internal klien yang lemah, ketiadaan SOP tertulis, serta sistem pencatatan yang masih manual. Meskipun prosedur audit telah mematuhi SA 501, kualitas hasil audit sangat bergantung pada integritas sistem klien. Implikasinya, KAP perlu mendorong standardisasi SOP dan digitalisasi sistem persediaan klien guna meminimalkan risiko salah saji material dan meningkatkan efisiensi proses verifikasi fisik.
Co-Authors Khairul Mujahidi Meutia Riany Nur Hidayah K Fadhilah Parassela Pangestu Primadiva Ucu Tuti Alawiyah Widia Mukaromah