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All Journal Neo Journal of economy and social humanities Jurnal Ekonomi, Manajemen, Akuntansi
Gusdinda Ramadhanti Putri
Universitas Muhammadiyah Yogyakarta
Humanities Economics, Econometrics & Finance Social Sciences

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Hexagon Fraud Analysis dn Detecting Financial Fraudulent Statements on Manufacturing Companies in Indonesia Gusdinda Ramadhanti Putri; Erni Suryandari Fathamaningrum
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 4: Mei 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i4.3344

Abstract

This study aims to analyze the fraud hexagon model through the influence of Pressure, Capability, Opportunity, Rationalization, Arrogance, and Collusion on financial statement fraud in Indonesia. This study uses a logistic regression model using purposive sampling with data criteria for companies that have been listed on the Indonesia Stock Exchange (IDX) from 2019 to 2020, and the manufacturing company has complete data related to the variables needed during the research period from 2019 to 2020. The results showed that asset growth, ROA, changes in directors of manufacturing companies, and collution in Indonesia have a positive relationship with the incidence of manufacturing companies committing fraud. While other variables (LEV, DDout, Receivable, BKG, CPA, and COL) have no influence on the incidence of manufacturing companies committing fraud.
Evaluation of the Profitability Performance of Regional Development Banks Using Panel Regression: A Study on Four Provinces in Indonesia Gita Danupranata; Agus Tri Basuki; Gusdinda Ramadhanti Putri
Neo Journal of economy and social humanities Vol 4 No 1 (2025): Neo Journal of Economy and Social Humanities
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/nejesh.v4i1.289

Abstract

This study aims to analyse the influence of ROE, BOPO, NPL, LDR, NIM, and reserve requirement on profitability as measured by Return on Assets (ROA) in four Regional Development Banks (BPD) in Indonesia, namely BPD DKI Jakarta, BPD Central Java, BPD DIY, and BPD East Java during the period 2017Q1 to 2024Q4. The method used is panel data regression using the Common Effect Model (CEM), Fixed Effect Model (FEM), and Random Effect Model (REM) approaches. The results of the Chow test showed that FEM was better than CEM, while Hausman's test showed that FEM was also more accurate than REM. Thus, the best model used is the Fixed Effect Model. The results of the analysis showed that the variables ROE, NPL, LDR, NIM, and GWM had a positive and significant effect on ROA, while BOPO had a negative and significant effect. The NIM variable is the most dominant factor in increasing profitability, while BOPO is the main obstacle. These findings confirm the importance of operational efficiency and interest margin management in improving BPD's financial performance. This research provides implications for BPD management to focus more on cost control strategies and interest income optimization to increase profitability in a sustainable manner.
Co-Authors Agus Tri Basuki Danupranata, Gita Erni Suryandari Fathamaningrum