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All Journal JURNAL PENDIDIKAN MIPA Akuntansi: Jurnal Riset Ilmu Akuntansi
Dina Maryana
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Mathematics Social Sciences Other

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Pengaruh Return on Asset dan Related Party Transaction terhadap Fraudulent Financial Statement pada Perusahaan Konstruksi di Negara ASEAN Dina Maryana; Reni Oktavia
Akuntansi Vol. 2 No. 2 (2023): Juni : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i2.250

Abstract

This study aims to determine the effect of return on assets and related party transactions on fraudulent financial statements in construction sector companies listed on Stock Exchanges in ASEAN countries. The method in this study uses quantitative methods and data collection techniques, namely document analysis. The population in this study is a construction sector company listed on the Stock Exchange in ASEAN countries. Based on the research criteria, a sample of 120 companies was obtained. The data analysis technique used is descriptive statistical analysis, classical assumption test, multiple linear regression analysis, coefficient of determination, F test and t test. The results of the study show that return on assets has a positive effect on fraudulent financial statements. On the other hand, change in auditors and related party transactions have no effect on fraudulent financial statements. The coefficient of determination of 0.028 indicates the ability of ROA and RPT to explain changes in fraudulent financial statements of 2.8 percent, while the remaining 97.2 percent is explained by other factors.
Pengaruh Return on Asset dan Related Party Transaction terhadap Fraudulent Financial Statement pada Perusahaan Konstruksi di Negara ASEAN Dina Maryana; Reni Oktavia
Akuntansi Vol. 2 No. 2 (2023): Juni : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i2.250

Abstract

This study aims to determine the effect of return on assets and related party transactions on fraudulent financial statements in construction sector companies listed on Stock Exchanges in ASEAN countries. The method in this study uses quantitative methods and data collection techniques, namely document analysis. The population in this study is a construction sector company listed on the Stock Exchange in ASEAN countries. Based on the research criteria, a sample of 120 companies was obtained. The data analysis technique used is descriptive statistical analysis, classical assumption test, multiple linear regression analysis, coefficient of determination, F test and t test. The results of the study show that return on assets has a positive effect on fraudulent financial statements. On the other hand, change in auditors and related party transactions have no effect on fraudulent financial statements. The coefficient of determination of 0.028 indicates the ability of ROA and RPT to explain changes in fraudulent financial statements of 2.8 percent, while the remaining 97.2 percent is explained by other factors.
Pengembangan Media Web Google sites Terintegrasi Tiktok Menggunakan Creative Problem Solving untuk Meningkatkan Kemampuan Berpikir Kreatif Matematis Siswa Dina Maryana; Mujahidawati, Mujahidawati; Gugun Simatupang
JURNAL PENDIDIKAN MIPA Vol. 14 No. 1 (2024): JURNAL PENDIDIKAN MIPA
Publisher : Pusat Publikasi Ilmiah, STKIP Taman Siswa Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37630/jpm.v14i1.1511

Abstract

Kemampuan berpikir kreatif matematis siswa kelas VIII di SMPN 7 Muaro Jambi berada pada tingkat yang relatif rendah. Ini disebabkan beberapa faktor salah satunya media pembelajaran yang kurang memfasilitasi kemampuan berpikir kreatif matematis siswa. Upaya meningkatkan kemampuan berpikir kreatif matematis siswa dapat dilakukan melalui penggunaan media yang memfasilitasi kemampuan berpikir kreatif matematis siswa. Penelitian ini bertujuan mengetahui media Web Google sites terintegrasi Tiktok menggunakan model Creative Problem Solving untuk meningkatkan kemampuan berpikir kreatif matematis siswa melalui kevalidan, kepraktisan dan keefektifan. Penelitian ini menggunakan metode Research and Development dengan model ADDIE (Analysis, Design, Development, Implementation and Evaluation). Adapun hasil kevalidan materi sebesar 82,14% dengan kategori “sangat valid”, hasil kevalidan desain sebesar 82,35% dengan kategori “sangat valid”. Hasil kepraktisan oleh guru yakni 93,33% dengan kategori “sangat praktis”, sedangkan persentase hasil kepraktisan oleh siswa yakni sebesar 89,89% dengan kategori “sangat praktis”. Adapun hasil keefektifan angket respon siswa yakni sebesar 86,41% dengan kategori “sangat efektif”. Hasil perhitungan rata-rata nilai N-gain diperoleh sebesar 0,66 dengan kategori peningkatan “Sedang” dan persentase sebesar 66% dengan kategori “Cukup Efektif”. Oleh karena itu, dapat disimpulkan bahwa media Web Google sites terintegrasi Tiktok menggunakan model Creative Problem Solving dapat meningkatkan kemampuan berpikir kreatif matematis siswa.
Co-Authors Gugun Simatupang Mujahidawati, Mujahidawati Reni Oktavia