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All Journal West Science Accounting and Finance
Trinandari Prasetyo Nugrahanti
Departement Master of Accounting, Graduate School, IKPIA Perbanas Institute Jakarta
Economics, Econometrics & Finance

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The Effect of Diamond Fraud on Financial Statement Fraud With Beneish M-Score on Manufacturing Companies Muhammad Nurfajri; Trinandari Prasetyo Nugrahanti
West Science Accounting and Finance Vol. 2 No. 01 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i01.862

Abstract

This study aims to analyze the effect of fraud diamond proxied by pressure, opportunity, rationalization and capability on the effect of fraud that occurs in the company's financial statements with audit committee moderation. The research method was conducted using quantitative research with 240 samples taken in manufacturing in the 2017-2019 period. The type of data used is secondary data. The data analysis used is the Beneish Ratio Index, which is then included in a model, the Beneish M-Score Model using four methods calculated in the Receivables Index (DSRI), Gross Margin Index (GMI), Asset Quality Index (AQI), Sales Growth Index (SGI). The results of this study indicate that based on the Beneish M-Score, that financial targets affect financial statement fraud, ineffective monitoring has no effect on financial statements, change in auditor has no effect on financial statement fraud, change in director has no effect on financial statement fraud, the audit committee is able to strengthen the effect of financial targets on financial statement fraud, the audit committee is unable to strengthen the effect of ineffective monitoring on financial statement fraud, the audit committee is able to strengthen the effect of change in auditor on financial statement fraud and the audit committee is unable to strengthen the effect of change in director on financial statement fraud.
Analysis of the Impact of the Implementation of PSAK 73 on Leases on Financial Performance in Transportation & Logistics sub-sector companies listed on the Indonesia Stock Exchange in 2020-2022 with DER as a Moderating Variable Fitriyani Fitriyani; Trinandari Prasetyo Nugrahanti
West Science Accounting and Finance Vol. 2 No. 02 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i02.1008

Abstract

Growing business and economic activities cause the level of industrial competition to be more competitive. This study aims to analyze the impact of the implementation of PSAK 73 on leases on the financial performance of companies in the transportation & logistics sub-sector listed on the Indonesia Stock Exchange during the period of 2017 - 2022. PSAK 73 was introduced as an accounting standard that regulates the recognition, measurement, and disclosure of rental transactions, which can affect a company's financial statements. The research used is quantitative with a descriptive analysis method by looking at the impact of the implementation of PSAK 73 on the financial performance of companies in the transportation & logistics sub-sector. The data used is sourced from the company's published financial statements listed on the Indonesia Stock Exchange. The results of this study are expected to provide a better understanding of the impact of the implementation of PSAK 73 on the financial performance of companies in the transportation & logistics sub-sector, as well as provide input for practitioners and regulators in facing the implementation of new accounting standards. The results of this study concluded that liability recognition has an effect on financial performance, asset recognition has no effect on financial performance, equity recognition has no effect on financial performance, debt to equity ratio strengthens liability recognition to financial performance, debt to equity ratio strengthens asset recognition Debt to Equity Ratio weakens Equity Recognition to Financial Performance.
Co-Authors Fitriyani Fitriyani Muhammad Nurfajri