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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Aplikasi Akuntansi Akurasi : Jurnal Studi Akuntansi dan Keuangan
Lorensa, Like
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Economics, Econometrics & Finance

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KEMAMPUAN ARTIFICIAL INTELLIGENCE TERHADAP PENDETEKSIAN FRAUD: STUDI LITERATUR Mawlidy, Ervian Ridho; Dio, Rieswandha; Lorensa, Like
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 7 No 1 (2024): Akurasi: Jurnal Studi Akuntansi dan Keuangan, June 2024
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v7i1.488

Abstract

This research aims to determine the role of artificial intelligence in detecting financial fraud in audits. The study was conducted by collecting 16 articles from reputable journals published between 2018-2024, which will be classified based on the methods used and the research results. The method used in this research is Systematic Literature Review (SLR), which is used to examine the results, methodologies, topics/themes, recommendations, and limitations of the published articles. The analysis results provide evidence that Artificial Intelligence (AI) has a positive impact on detecting financial fraud in audits. The forms of AI that have been implemented in companies are Artificial Neural Network (ANN) and Machine Learning. ANN is a model of a neural system inspired by human thinking processes. The use of ANN in detecting financial fraud can make a significant contribution to fraud prevention and detection efforts. Machine Learning is a technology capable of recognizing unusual patterns or anomalies that may indicate the possibility of fraud or manipulation in financial reports. Despite its potential benefits, the implementation of AI in audits is not without challenges. Privacy issues, data security, and ethical considerations surrounding the use of sensitive information are important factors that need to be addressed. Digital transformation involves not only technological influences but also changes in culture, operations, and business models
Keberagaman Gender Dewan Direksi Terhadap Kinerja Organisasi Prestiani, Tri Sangga; Mujtaba, Muhammad Irsyad Elfin; Primasatya, Rieswandha Dio; Lorensa, Like
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2257

Abstract

This research aims to identify patterns in studies related to gender diversity in the composition of boards of directors and its impact on company performance for the last 10 years. The research approach used is library research, utilizing data from the Scopus database with a total of 839 articles. Data analysis was conducted using VOSviewer software version 1.6.20. The data processing results indicate that research on gender diversity and company performance often uses keywords such as industrial performance, performance, corporate governance, firm performance, diversity, and gender diversity. Frequently cited documents discuss gender diversity in boards, corporate policies, corporate risks, climate change risks, CSR, ESGD, environmental performance, innovation, workplace diversity, demographics, inclusive leadership, big data usage, empowering leadership, employee performance, work engagement, creativity, decision making unit heterogeneity, gender awareness in academia, and emotional intelligence. Documents frequently cited together in the article reference lists include those related to women in board seats and their influence on corporate governance, Agency Theory, CSR, corporate reputation, Upper Echelons Theory, and external constraints on companies. This research has implications, especially for the academic community, in understanding future research agendas. Additionally, the findings can be considered in decision making processes related to board diversity based on previous research studies. This bibliometric study provides an overview of future research opportunities related to board diversity and organizational performance.
Faktor yang Berdampak kepada Harga Saham saat Pemulihan Ekonomi Nasional Covid-19 Labbaik, Muhamad; Mujtaba, Muhammad Irsyad Elfin; Primasatya, Rieswandha Dio; Lorensa, Like
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2293

Abstract

This study examines the relationship between ROA, ROE, EPS, CR, and NPM variables on stock prices after the Covid-19 pandemic. The research applies a quantitative method using secondary data. The data comes from Indonesian companies listed on the IDX for the period 2021-2022. The tests conducted include descriptive analysis and regression analysis. The financial data was sourced from the Osiris database provider. The results of this study show that the ROA variable has a significant impact on stock prices. The ROE variable does not have a significant impact, nor do the NPM, CR, and EPS variables. These findings can be useful for investors in gaining insights into the equity market in Indonesia. The limitation of this study is that it only uses five variables and focuses solely on the company's fundamental aspects. Other variables, such as non-accounting factors like the psychological aspect of Indonesian investors, could also be considered.
PENGARUH FAKTOR FUNDAMENTAL TERHADAP HARGA SAHAM PERUSAHAAN DI INDONESIA Wulandari, Marcelina; Lorensa, Like
Jurnal Aplikasi Akuntansi Vol 9 No 1 (2024): Jurnal Aplikasi Akuntansi, Oktober 2024
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v9i1.455

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memdampaki nilai saham pada institusi yang terdaftar di Bursa Efek Indonesia (BEI) dengan mempertimbangkan variabel Current Ratio (CR), Price Earning Ratio (PER), Net Profit Margin (NPM), Return On Aset (ROA), Overall Asset Turnover (TATO), dan Debt to Equity Ratio (DER). Populasi penelitian meliputi seluruh institusi yang terdaftar di BEI selama tahun 2013-2022. Teknik pemilihan sampel yang dipilih adalah purposive sampling, sehingga diperoleh sampel sejumlah 99 institusi dari total 825 institusi. Metode analisa data yang diterapkan adalah regresi data panel dengan memakai aplikasi Eviews Student Versi 12. Hasil uji hipotesis memberikan penjelasan bahwa PER, NPM, dan ROA memiliki dampak signifikan terhadap nilai saham, sedangkan CR, TATO, dan DER tidak memberikan penjelasan mengenai dampak signifikan terhadap nilai saham. Bagi perusahaan, hasil ini menyoroti pentingnya pengelolaan kinerja keuangan yang baik untuk menarik minat investor. Dari sisi kebijakan, regulator dapat mempertimbangkan hasil penelitian ini dalam merancang aturan dan regulasi yang mendukung transparansi dan kualitas pelaporan keuangan.
Co-Authors Dio, Rieswandha Labbaik, Muhamad Mawlidy, Ervian Ridho Mujtaba, Muhammad Irsyad Elfin Prestiani, Tri Sangga Primasatya, Rieswandha Dio Wulandari, Marcelina