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All Journal JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Jurnal Ilmiah Ekonomi Terpadu
Hastuti, Cut Sri Firman
Unknown Affiliation
Economics, Econometrics & Finance

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Pengaruh Fraud Triangle Terhadap Kecurangan Laporan Keuangan Pada Perusahaan Perbankan di Bursa Efek Indonesia Anista, Yesi; Vonna, Sari Maulida; Risnafitri, Hafizhah; Amri, Abrar; Hastuti, Cut Sri Firman
JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal) Vol 10 No 03 (2025): JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal)
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v10i03.47697

Abstract

This study aims to examine the effect of the fraud triangle on fraudulent financial statements in banking companies listed on the Indonesia Stock Exchange in 2020 - 2024This study uses the Beneish M-Score to calculate financial statement fraud. The population in this study were Banking companies listed on the IDX used purposive sampling method so that a sample of 10 companies was obtained with 5 years of observation with 50 observations. The analysis technique used in this research is logistic regression model. The results showed that financial stability, external pressure, personal financial need and auditor change had no effect on fraudulent financial statements while ineffective monitoring had an effect on fraudulent financial statements. This study provides evidence that strict supervision by the OJK and BI is an important factor that weakens the relevance of several fraud triangle indicators, thus enriching the literature that regulatory effectiveness can modify the relationship between the fraud triangle and fraud. Keywords: Beneish M-Score, financial statement fraud, fraud triangle.
Pengaruh Suku Bunga Bank Indonesia dan Inflasi kepada Return On Aset (ROA) pada Bank Syariah di indonesia Fikri, Ihsanul; Amri, Abrar; Mahdani, Rimal; Hastuti, Cut Sri Firman; Fatmayanti, Fatmayanti
Jurnal Ilmiah Ekonomi Terpadu (Jimetera) Vol 5, No 1 (2025): JURNAL ILMIAH EKONOMI TERPADU
Publisher : Universitas Teuku Umar

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Abstract

This study analyzes the impact of Bank Indonesia's interest rate and inflation on Return On Assets (ROA) at Islamic Banks in Indonesia from 2019 to 2023. Although Islamic Banks do not use an interest-based system, interest rates and inflation can still influence their performance, particularly in terms of financing and fund distribution. The research method employed is descriptive quantitative analysis with multiple linear regression. The results indicate that both interest rates and inflation, either individually or together, have a significant positive impact on the ROA of Islamic Banks.
Co-Authors Abrar Amri Anista, Yesi Fatmayanti, Fatmayanti Fikri, Ihsanul Rimal Mahdani Risnafitri, Hafizhah VONNA, SARI MAULIDA