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All Journal Jurnal Paradigma Ekonomika
As’adi, As’adi
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Economics, Econometrics & Finance

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Pengaruh sistem pengendalian internal, ketaatan aturan dan kesesuaian kompensasi terhadap kecenderungan kecurangan akuntansi Himawan Wibisono, Sukarno; As’adi, As’adi; Mukoffi, Ahmad; Narsi, Yunita
Jurnal Paradigma Ekonomika Vol. 20 No. 2 (2025): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jpe.v20i2.44364

Abstract

The purpose of this study is to determine the influence of the internal control system, compliance with rules and the suitability of compensation on the tendency of accounting fraud in SOEs listed on the IDX partially. The research was conducted based on quantitative methods. The determination of this research sample uses the purposive sampling method so that a research sample of 6 SOEs listed on the IDX was obtained. This research data uses the financial statements of state-owned companies for the 2020-2024 period. The data analysis method used is multiple linear regression. The results of the study prove that the internal control system has a significant effect on the tendency of accounting fraud with t count = 4,574, compliance with rules has a significant effect on the tendency of accounting fraud with t count = 4,200 and the suitability of compensation has a significant effect on the tendency of accounting fraud with t count = 4,163. These results prove that the existence of an internal control system, compliance with rules and the suitability of compensation are able to reduce the tendency of accounting fraud in SOE companies
Kualitas laporan keuangan: pengaruh sistem pengendalian intern, audit internal dan good corporate governance pada perbankan di BEI Mukoffi, Ahmad; Risnanigsih, Risnanigsih; Junaidar Handayanto, Adrian; As’adi, As’adi
Jurnal Paradigma Ekonomika Vol. 20 No. 2 (2025): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jpe.v20i2.44365

Abstract

The purpose of this study is to determine the influence of internal control system, internal audit and good corporate governance on the quality of financial statements in banking companies listed on the IDX partially and simultaneously. The research was conducted based on quantitative methods. The determination of this research sample uses the purposive sampling method so that a research sample of 8 banking companies registered on the IDX was obtained. The data of this study uses the financial statements of banking companies for the 2020-2024 period. The data analysis method used is multiple linear regression. The results of the study prove that the internal control system has a significant effect on the quality of financial statements with t count = 4,726, internal audit has a significant effect on the quality of financial statements with t count = 3,970 and good corporate governance has a significant effect on the quality of financial statements with t count = 4,487. The results of the joint internal control system, internal audit and good corporate governance have a significant effect on the quality of financial statements in banking companies listed on the IDX with a value of F count (13,605). The importance of quality financial reports to help stakeholders in making economic decisions.
Co-Authors Ahmad Mukoffi, Ahmad Himawan Wibisono, Sukarno Junaidar Handayanto, Adrian Narsi, Yunita Risnanigsih, Risnanigsih