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All Journal Journal of Contemporary Accounting JEBD
Nurhuda. N
Universitas Bung Hatta
Economics, Econometrics & Finance Engineering

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The effect of financial stability, financial targets and rationalization on financial statements fraud Meihendri; Yunilma; Dandes Rifa; Nurhuda; Irda; Siti Maharani Tasrif
Journal of Contemporary Accounting Volume 4 Issue 3, 2022
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol4.iss3.art4

Abstract

This study aims to empirically investigate the impact of financial stability, financial targets, and rationalization on instances of financial statement fraud in State-Owned Enterprises operating in the financial services and insurance sector listed on the Indonesia Stock Exchange from 2016 to 2021. The research is motivated by alleged incidents of financial statement manipulation, particularly the practice of window dressing, observed in various financial corporations during 2015 and 2016. The study utilizes secondary data collected from a sample of 14 companies observed over a six-year timeframe. The sample selection employed a purposive sampling technique, and data analysis involved conducting multiple linear regression analysis using the SPSS version 25 software. The findings indicate that financial targets and rationalization have a significant impact on instances of financial statement fraud, while financial stability does not demonstrate a comparable influence.
Analisis Faktor Faktor Yang Mempengaruhi Belanja Modal Dengan Pertumbuhan Ekonomi Sebagai Variabel Moderasi Nurhuda. N
Jurnal Ekonomi dan Bisnis Digital Vol. 1 No. 3 (2023): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jebd.v1i3.653

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU), dan Sisa Lebih Perhitungan Anggaran (SiLPA) terhadap Belanja Modal yang dimoderasi oleh Pertumbuhan Ekonomi (PE) pada Kabupaten dan Kota di Provinsi Sumatera Barat. Sampel penelitian ini diambil dengan menggunakan metode total sampling dengan jumlah 57 sampel yang diperoleh dari laporan realisasi APBD Provinsi Sumatera Barat tahun 2019-2021 dan menggunakan alat analisis Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa variabel Pendapatan Asli Daerah (PAD) tidak berpengaruh terhadap Belanja Modal, sedangkan Dana Alokasi Umum (DAU) dan Sisa Lebih Perhitungan Anggaran (SiLPA) berpengaruh terhadap Belanja Modal. Hasil penelitian juga membuktikan bahwa Pertumbuhan Ekonomi mampu memoderasi hubungan antara Sisa Lebih Pembiayaan Anggaran dengan Belanja Modal, artinya Variabel Pertumbuhan Ekonomi sebagai variabel moderating mampu memoderasi pengaruh Sisa Lebih Pembiayaan Anggaran terhadap Belanja Modal.
Co-Authors Dandes Rifa Irda Irda Meihendri, Meihendri Siti Maharani Tasrif Yunilma Yunilma