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This Author published in this journals
All Journal International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Liza Widya Hasyim
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Energy Social Sciences Other

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DETECTING FINANCIAL REPORT FRAUD WITH PENTAGON FRAUD ANALYSIS Liza Widya Hasyim; Sujoko Waluyo
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 9 (2025): AUGUST
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i9.1017

Abstract

The Pentagon Fraud Theory identifies five elements that drive fraudulent behavior: pressure, opportunity, rationalization, competence, and arrogance, but their empirical relevance may vary across industries. This study aims to examine the influence of these five elements, proxied by Return on Assets, Total Receivables Ratio, Total Accrual Ratio, Director Change, and dualism of positions, on Financial Statement Fraud in banking sector companies on the Indonesia Stock Exchange. The research design used is a causal relationship study with a quantitative approach. The sample in this study was 56 trading sector companies listed on the IDX from 2021 to 2023. The type of data used in this study is secondary data. And the data analysis technique uses multiple linear regression analysis conducted with the help of Eviews software. The results in this study indicate that not all Pentagon Fraud elements are relevant in detecting financial statement fraud, highlighting the importance of a contextual and industry-specific approach in refining fraud risk assessment and contributing to the development of a more nuanced application of the Pentagon Fraud Theory in empirical research.
ANALYSIS OF INTERNAL CONTROL SYSTEM OF RECEIVABLES AT PT. PUTRADUTA BUANASENTOSA INDOARSIP MEDAN Liza Widya Hasyim; Khairah Fiddarain
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 3 (2025): FEBRUARY
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i3.707

Abstract

The level of effectiveness of the accounting information system can be measured based on the level of ease of use of the information system and the accuracy of the information presented in the company environment. The aim of this research is to analyze the level of effectiveness of the accounting information system for controlling receivables using the method of measuring the level of effectiveness using the Dean J. Champion formula. The results of calculating the effectiveness of accounting information system indicators produce a value of 42%, accounting information system components 48%, and accounts receivable control 50%. This shows that the accounting information system at PT. Putraduta Buanasentosa Indoarsip Medan is less effective so there needs to be a better system update and evaluation of receivables control within the company.
Co-Authors Anggi Pratiwi Sitoirus Bestari Endayana Dewi Sundari Dewi Sundari Tanjung Dini Vientiany Ilfi Rahmi Putri Khairah Fiddarain Muallif Masyhuri Muhammad Luthfi Rangga Salam Riny Viri Insy Sinaga Sujoko Waluyo Suriana Syafrizal, Rodi