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All Journal Jurnal Mahasiswa Manajemen dan Akuntansi Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Risawati Risawati
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Akuntansi Keperilakuan Pada Akuntansi Sumber Daya Manusia dan Akuntansi Sosial Risawati Risawati
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 1 No. 4 (2023): Desember : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v1i4.325

Abstract

In the rapidly evolving landscape of global business entites, organizational effectiveness plays an increasingly crucial role. The success or failure of an organization is heavily dependent on the quality of human resources, recognized as the most vital organizational assets. This research aims to measure human resource accounting and explore the concept of behavioral accounting in two critical contexts: human resource accounting (HRA) and social accounting. The research method employed is qualitative, focusing on past and current phenomena. Findings indicate that, from a conventional accounting perspective, human resources have not been fully recognized as assets. Human resource accounting is a novel concept in financial accounting, requiring further research. This understanding emphasizes that employees are considered organizational assets through a cost or human value approach. The implication is the need for integrating behavioral dimensions in human resource management and social aspects in accounting decision-making to enhance organizational effectiveness holistically. This research is expected to contribute to the development of behavioral accounting theory and practice, providing insights into the role of accounting in social and human resource contexts.
Pengaruh Fraud Diamond terhadap Finansial Statement Fraud pada Perusahaan Farmasi di Bursa Efek Indonesia Tahun 2021-2023 Eliza Paskah Lestari Gunantoro; Risawati Risawati
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Oktober : JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v4i2.5125

Abstract

This research investigates the influence of the fraud diamond on financial statement fraud in pharmaceutical firms listed on the Indonesia Stock Exchange for the period 2021-2023. A purposive sampling method was used, resulting in a selection of 12 companies. The study relies on secondary data, which was gathered through documentation from the official website www.idx.co.id. To analyze the data, the research employs descriptive statistical analysis, classical assumption tests, determination tests, t-tests, and multiple linear regression analysis using SPSS 27 software. The findings reveal that the Nature of Industry significantly affects financial statement fraud, while other factors, including Financial Targets, Changes in Auditors, and Switches in Direction, do not have a significant impact on financial statement fraud. These results suggest that industry characteristics play a crucial role in shaping the likelihood of financial statement manipulation. Pharmaceutical companies with specific industry dynamics may face different pressures, which can influence their financial reporting practices. On the other hand, financial targets, auditor changes, and management changes do not appear to have a substantial direct impact, indicating that other factors not covered in the study might be influencing financial fraud behaviors. This study provides valuable insights for regulators, auditors, and stakeholders in the pharmaceutical sector to better understand the risk factors associated with financial statement fraud.
Co-Authors Eliza Paskah Lestari Gunantoro