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All Journal J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi
Yana Mustika
Universitas Pertiwi
Humanities Economics, Econometrics & Finance Social Sciences

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Pengaruh Locus of Control dan Moralitas Individu dalam Pencegahan Kecurangan Hendrik Hendrik; Yana Mustika; Fitrawansyah Fitrawansyah
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 5: Agustus 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i5.4953

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh locus of control dan moralitas individu terhadap pencegahan kecurangan di PT Novialiano Husada. Locus of control merujuk pada keyakinan individu tentang sejauh mana mereka dapat mengendalikan peristiwa yang mempengaruhi hidup mereka. Sementara itu, moralitas individu adalah seperangkat prinsip etis yang membimbing perilaku seseorang. Data dikumpulkan melalui survei dengan responden dari perusahaan tersebut. Analisis menunjukkan bahwa baik locus of control yang internal maupun moralitas individu yang tinggi berperan signifikan dalam mengurangi kecenderungan kecurangan. Hasil penelitian menunjukkan bahwa locus of control berpengaruh positif terhadap pencegahan kecurangan, moralitas individu berpengaruh positif terhadap pencegahan kecurangann, dan locus of control dan moralitas individu secara bersama-sama berepngaruh positif terhadap pencegahan kecurangan.
Pengaruh Debt to Asset Ratio dan Total Asset Turnover Terhadap Return on Asset Perusahaan Makanan dan Minumam Yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022 Nike Rachma Muzdalifah; Fitrawansyah Fitrawansyah; Yana Mustika
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 5: Agustus 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i5.5010

Abstract

The purpose of this study is to find out how the variables Debt to Asset Ratio and Total Asset Turnover affect Return On Asset both partially and simultaneously on Food and Beverage Companies Listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. The population in this study is 36 companies. The sampling method used was the purposive sampling method with a sample number of 9 companies. The hypothesis test uses statistical tests, namely partial tests (T test) and simultaneous tests (F test). The results of the hypothesis test partially show that the Debt to Asset Ratio has a significant negative effect on Return on Asset, and Total Asset Turnover has a significant positive effect on Return on Asset. The results of the hypothesis test simultaneously show that Debt to Asset Ratio and Total Asset Turnover have an effect on Return on Asset.
Pengaruh Fraud Pentagon Dan Tingkat Suku Bunga Terhadap Kecurangan Laporan Keuangan Pada Perusahaan Consumer Cyclicals Yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022 Risna Maulani; Yana Mustika; Sopian Sopian
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.5149

Abstract

This study aims to analyze the effect of fraud pentagon and interest rate levels on financial statement fraud in consumer cyclical companies listed on the Indonesia Stock Exchange (IDX) in 2020-2022. Fraud pentagon, which consists of pressure, opportunity, rationalization, capability, and arrogance, is the main focus to see how each element affects the potential for fraud in the company's financial statements. Interest rates are also analyzed as external variables that can contribute to financial pressure and encourage fraudulent behavior. The method in this study uses quantitative analysis. This study uses a purposive sampling technique to select samples, so that 12 consumer cyclical companies were obtained with a research period from 2020-2022. The data analysis technique applied is multiple linear regression, with hypothesis testing using the T-test, F-test, and coefficient of determination, all carried out using SPSS software version 26. The results of this study indicate that, overall, the variables External Pressure, Nature of Industry, Change of Director, and interest rates have a significant effect on financial reporting fraud in consumer cyclical companies listed on the Indonesia Stock Exchange during the 2020-2022 period. However, a separate analysis shows that the variables Change in Auditor and Frequent Number of CEO's Picture (CEOPIC) do not show a significant effect on financial reporting fraud in these companies during the same period.
Pengaruh Moralitas Individu Dan Religiusitas Terhadap Kecenderungan Kecurangan Dalam Pengelolaan Dana Desa (Studi Pada Pemerintah Desa Di Kabupaten Karawang) Gani Sugani; Yana Mustika; Bella Puspita Audina
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.5447

Abstract

This study aims to analyze the influence of individual morality and religiosity on fraud tendency in the management of village funds. Village funds play a crucial role in the development and welfare of communities at the village level but are often vulnerable to fraudulent practices that can hinder these objectives. This research employs a quantitative approach with a survey method involving 55 respondents who are involved in the management of village funds in several regions. The results of the study show that individual morality and religiosity significantly influence the tendency to commit fraud in the management of village funds. Partially, individual morality has a significant positive effect with a t-value of 2.095 and a significance level of 0.041. Religiosity also has a significant positive effect with a t-value of 5.005 and a significance level of 0.000. The simultaneous test (F test) shows that individual morality and religiosity together have a significant effect on fraud tendency, with an F-value of 25.028 and a significance level of 0.000. The coefficient of determination (Adjusted R²) of 0.471 indicates that the variables of individual morality and religiosity can explain 47.1% of the variability in fraud tendency. The remaining 52.9% is influenced by other factors.
Pengaruh Bystander Effect Terhadap Kecurangan Penyajian Laporan Keuangan Dengan Whistleblowing System Sebagai Pemoderasi Angelin Alfa Cahya Tiara; Udin Saepudin; Yana Mustika
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.5466

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh Bystander Effect terhadap kecurangan penyajian laporan keuangan, pengaruh Whistleblowing System terhadap kecurangan penyajian laporan keuangan dan untuk mengetahui Whistleblowing System mampu memoderasi pengaruh Bystander Effect terhadap kecurangan penyajian laporan keuangan. Penelitian ini menggunakan data primer dengan cara menyebarkan kuesioner kepada karyawan yang bekerja pada divisi akuntansi di Kabupaten Karawang. Pengambilan sampel dilakukan dengan menggunakan metode pendekatan Accidental sampling. Penelitian ini menggunakan sampel sebanyak 41 responden. Metode analisis data yang digunakan dalam penelitian ini adalah Partial Least Square (PLS)-SEM dengan menggunakan alat analisis data SmartPLS 3.0. Hasil penelitian ini menunjukkan bahwa Bystander Effect berpengaruh positif terhadap kecurangan penyajian laporan keuangan, Whistleblowing System berpengaruh positif terhadap kecurangan penyajian laporan keuangan dan Whistleblowing System memperlemah pengaruh Bystander Effect terhadap kecurangan penyajian laporan keuangan.
Analisis Faktor-Faktor Kecurangan Mahasiswa Akuntansi Pada Pembelajaran Berbasi Daring Pada Mahasiswa Akuntansi Universitas Pertiwi Narmih Asyita; Yana Mustika; Siti Ayu Rosida
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.5511

Abstract

This study aims to analyze the factors of cheating of accounting students in online learning case studies on accounting students at Pertiwi University. The theoretical approach used is the Fraud Pentagon theory, which is an approach to fraud factors from the elements of pressure, opportunity, rationalization, competence, and arrogance. This study uses a quantitative method. The data used is primary data obtained through questionnaires. The population of this study is all students majoring in accounting at Pertiwi University. The sample in this study is 60 students majoring in accounting at Pertiwi University. The method used in this study is the census method or total sampling using a multiple linear regression model. The results of this study simultaneously show that the pentagon's cheating theory affects academic cheating behavior. This partly suggests that pressure, opportunity, rationalization, and arrogance influence academic cheating behavior. On the other hand, opportunity has no effect on academic cheating behavior in accounting students at Pertiwi University.
Pengaruh Fraud Pentagon Dan Integritas Mahasiswa Terhadap Kecurangan Akademik Studi Kasus Pada Mahasiswa Prodi Akuntansi Di Kabupaten Karawang Tikhah Chintia Rhamdhani; Yana Mustika; Symasul Bahri
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.5512

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh fraud pentagon dan integritas mahasiswa terhadap kecurangan akademik. Dalam penelitian ini, hipotesis yang diterima adalah faktor kesempatan, rasionalisasi, dan arogansi, yang menunjukkan adanya pengaruh signifikan terhadap kecenderungan mahasiswa untuk melakukan kecurangan akademik secara parsial. Sebaliknya, hipotesis yang ditolak adalah faktor tekanan, kemampuan, dan integritas, yang berarti faktor-faktor ini tidak menunjukkan pengaruh yang signifikan secara parsial. Namun, secara simultan variabel independen dalam penelitian ini berpengaruh siginifikan atau positif terhadap kecurangan akademik. Penelitian ini menggunakan metode pengambilan sampel aksidental dengan jumlah sampel yang representatif dan diolah menggunakan perangkat lunak SPSS versi 26. Penelitian ini memperoleh hasil berdasakan kuisioner data yang berhasil diambil sebanyak 78 responden. Hasil penelitian ini diharapkan dapat memberikan kontribusi dalam pemahaman tentang faktor-faktor yang mempengaruhi kecurangan akademik di kalangan mahasiswa dan membantu institusi pendidikan dalam merancang strategi untuk meminimalisir tindakan kecurangan di lingkungan akademik .
Co-Authors Angelin Alfa Cahya Tiara Bella Puspita Audina Fitrawansyah Fitrawansyah Gani Sugani Hendrik Hendrik Narmih Asyita Nike Rachma Muzdalifah Risna Maulani Siti Ayu Rosida Sopian Sopian Symasul Bahri Tikhah Chintia Rhamdhani Udin Saepudin