Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jurnal Dinamika Akuntansi
Devina Putri Indra Satata
Universitas Dian Nuswantoro
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
The Role of Institutional Ownership in Detecting Fraudulent Financial Reporting: Fraud Heptagon Model Analysis Devina Putri Indra Satata; Imang Dapit Pamungkas; Anna Sumaryati; Bambang Minarso
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 14, No 1 (2024): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.14.1.2024.37-47

Abstract

This study investigates the impact of seven factors: pressure, opportunity, rationalization, capability, arrogance, ignorance, and greed on Fraudulent Financial Reporting using the Fraud Heptagon model analysis, with Institutional Ownership and the Audit Committee as moderating variables. Focused on state-owned enterprises in Indonesia from 2018 to 2022, purposive sampling yielded 141 samples. Employing regression analysis through Warp PLS software version 8.0, results indicate that opportunity, capability, and ignorance negatively affect fraudulent financial reporting, suggesting potential mitigating roles. Conversely, pressure, rationalization, arrogance, and avarice positively impact Fraudulent Financial Reporting. Notably, institutional ownership moderates the correlation between Greed on fraudulent financial reporting. These findings contribute insight into the dynamics of Fraudulent Financial Reporting activity, emphasizing the need for a comprehensive understanding and strong control mechanisms to effectively prevent Fraudulent Financial Reporting.
Impact of Corporate Social Responsibility between Green Accounting and Sustainable Development Goals Imang Dapit Pamungkas; Muhammad Rafi Raihan; Devina Putri Indra Satata; Anggelica Yufa Kristianto
Jurnal Dinamika Akuntansi Vol. 16 No. 1 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v16i1.4051

Abstract

Purposes: This study aims to test and analyze the impact of CSR on SDGs, Green Accounting's link with SDGs, and CSR's moderating effect on this relationship. Next, it will test and analyze company value as a mediating variable in the relationship between Green Accounting and CSR. Methods: This study uses a quantitative approach. The data included in this study comprises secondary sources, including annual reports and sustainability reports of energy transportation and logistics companies that were listed on the IDX and maintained on corporate websites between 2017 and 2021. This research uses WarpPLS 7.0 software for hypothesis testing and analyzing statistical data. The population of this research is companies that contribute the most significant greenhouse gas emissions in Indonesia. Purposive sampling resulted in a total of 380 samples. Data was collected from annual and sustainability reports from 76 energy, transportation, and logistics companies listed on the Indonesia Stock Exchange (BEI) in 2017-2021. Data were processed and analyzed using WarpPLS 7.0 software. Findings: The results of this study show that green accounting has a positive effect on SDGs, and CSR has a significantly positive impact on SDGs. Furthermore, CSR can strengthen the influence of green accounting on the SDGs, and company value can mediate the relationship between green accounting and CSR. Novelty: This research contributes to placing CSR as a moderating variable in the relationship between green accounting and SDGs and placing company value as a mediating variable in the relationship between green accounting and CSR in energy transportation and logistics sector companies in Indonesia.
Co-Authors Anggelica Yufa Kristianto Anna Sumaryati Bambang Minarso, Bambang Imang Dapit Pamungkas Muhammad Rafi Raihan