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All Journal JAD: Jurnal Riset Akuntansi & Keuangan Dewantara RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Jurnal Ilmiah Raflesia Akuntansi Prosiding University Research Colloquium Innovative: Journal Of Social Science Research Amkop Management Accounting Review (AMAR) WIKUACITYA: Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi, Manajemen, Akuntansi
Cahyono, Ari Nugroho
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Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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Journal : Prosiding University Research Colloquium

 1 
The Impact of Corporate Governance and Capital Structure on the Financial Performance of Public Companies: Dampak Tata Kelola dan Struktur Modal terhadap Kinerja Keuangan Perusahaan BUMN yang Terdaftar di BEI Islamiyati, Dian; Cahyono, Ari Nugroho; Putri, Nia Rifanda
Prosiding University Research Colloquium Proceeding of The 18th University Research Colloquium 2023: Bidang Sosial, Ekonomi dan Psikologi
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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Abstract

The aim of this research is to examine the impact of governance and capital structure on company performance. The population of this research is state-owned companies listed on the Indonesian Stock Exchange during 2019-2022. The sample for this research consisted of 76 samples using the purposive sampling method. The results of hypothesis testing with Smart PLS show that corporate governance variables and capital structure variables have an effect on company performance.
Analysis of the Inspectorate's Role in Resolving Audit Findings Using the Fraud Triangle Concept: Analisis Peran Inspektorat Dalam Menyelesaikan Temuan Audit Menggunakan Konsep Fraud Triangle Cahyono, Ari Nugroho; Putri, Nia Rifanda; Islamiyati, Dian
Prosiding University Research Colloquium Proceeding of The 18th University Research Colloquium 2023: Bidang Sosial, Ekonomi dan Psikologi
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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Abstract

The function of the inspectorate as an internal auditor will be very important in detecting fraud and resolving fraud so that corruption can be prevented. This study aims to analyze the audit process carried out by the DIY Inspectorate in detecting fraud to resolve one of the audit findings and then analyze the case using the fraud triangle theory. The research was conducted at the DIY Inspectorate with a case finding on UPTD in 2017. The method used in this research is descriptive qualitative research with data collection techniques using interviews, and document analysis. In this study, the data validity test will use triangulation procedures, member cheking and data reliability. The first result of this study is that the DIY Inspectorate audit process begins with a routine inspection, then the auditor finds fraud through interviews with UPTD employees. The case is followed up by holding a case expose and formulating a solution to the case. The case was then resolved by the UPTD and the DIY Inspectorate. The second research result is a case analysis using the fraud triangle, case pressure because the vendor owner ordered employees not to pay the employment BPJS deposit. The opportunity occurred because the UPTD did not routinely check the employment BPJS payments of vendor employees. The rationalization in this case is that the vendor wants to get more profit than the employment BPJS money that should be paid.
Co-Authors Agung Wijanarko, Agung Bakri, Asri Ady Islamiyati, Dian Jarul Mustajirin LATIFAH Latifah Latifah Made Susilawati Makatita, Josephus Alberth Meilandri, Detti Nia Rifanda Putri Pardede, Mahadi Rahmawan, Arif Rifanda Putri, Nia Rioma , Muhammad Santoso, FahrulImam Usmany, Alfrin E. M. Usmany, Paul