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All Journal International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS)
Abdillah Arif Nasution
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Economics, Econometrics & Finance

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ANALYSIS OF FRAUD TRIANGLE FACTORS AND FINANCIAL DISTRESS THAT INFLUENCE FINANCIAL STATEMENT FRAUD IN REAL ESTATE COMPANIES LISTED ON THE IDX Vahrunnisa Purba; Abdillah Arif Nasution; Narumondang Bulan Siregar
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 3 (2025): June
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i3.3266

Abstract

This study aims to determine the influence of fraud triangle factors including financial stability, external pressure, opportunity and rationalization and financial distress on financial statement fraud in Real Estate companies listed on the IDX in 2018 - 2022. The study was conducted based on the 2022 ACFE report that financial statement fraud has the highest average loss of any type of fraud and it is known that the Real Estate industry is the industry that experiences the most average losses from fraud. The sampling technique used was purposive sampling with a sample of 33 companies during 5 years of observation so that the total number of observation samples was 165. The analysis technique used was regression analysis on quantitative data with panel data on Eviews software version 13. The results of the study indicate that opportunity and financial distress have a positive effect on financial statement fraud and rationalization has a negative effect on financial statement fraud. While financial stability and external pressure do not affect financial statement fraud.
ANALYSIS OF FACTORS INFLUENCING FINANCIAL PERFORMANCE OF FOOD AND BEVERAGE COMPANIES LISTED ON THE IDX IN 2022-2024 Restauli Simarmata; Iskandar Muda; Abdillah Arif Nasution
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 4 (2025): August
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i4.3635

Abstract

This study investigates the factors influencing financial performance in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during 2022–2024. As the food and beverage sub-sector plays a pivotal role in economic development and contributes significantly to Indonesia’s GDP and export value, understanding the financial determinants is crucial. Using agency theory as a framework, this research analyzes the impact of four financial ratios Current Ratio (CR), Debt to Equity Ratio (DER), Total Asset Turnover (TAT), and Net Profit Margin (NPM) face off Return on Assets (ROA). The study applies a quantitative approach with panel data regression and utilizes secondary data from annual reports of 71 food and beverage companies over three years. Fixed Effect Model (FEM) was selected as the best fit based on Chow and Hausman tests. The results reveal that DER and NPM significantly affect ROA, where DER negatively impacts financial performance, while NPM has a strong positive influence. In contrast, CR and TAT do not exhibit statistically significant effects on ROA. These findings suggest that capital structure and profitability management play essential roles in enhancing corporate performance, while liquidity and asset utilization require further strategic alignment to improve outcomes in this sector.
THE INFLUENCE OF THE PRESENTATION OF FINANCIAL REPORTS, THE COMPETENCE OF THE APPARATUS AND THE GOVERNMENT'S INTERNAL CONTROL SYSTEM ON ACCOUNTABILITY VILLAGE FINANCIAL MANAGEMENT IN MUARA BATU SUB-DISTRICT NORTHERN ACEH DISTRICT Nurul Mizna Sukma; Abdillah Arif Nasution; Amlys Syahputra Silalahi
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 4 (2024): August
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i4.1832

Abstract

This study aims to determine and analyze the effect of the presentation of financial reports, the competence of the apparatus and the government's internal control system on the accountability of village financial management in Muara Batu District, North Aceh Regency. This research is associative research and the type of data used is quantitative data. The population in this study were village officials in Muara Batu District, North Aceh Regency. The number of samples in this study amounted to 104 village officials in Muara Batu District, North Aceh Regency. The data analysis technique in this study used multiple linear regression. The results of this study indicate that the presentation of financial reports has a positive and significant effect on the accountability of village financial management in Muara Batu District, North Aceh Regency, apparatus competence has no effect on the accountability of village financial management in Muara Batu District, North Aceh Regency, and the government internal control system has a positive and significant effect on the accountability of village financial management in Muara Batu District, North Aceh Regency.
THE EFFECT OF FINANCIAL PERFORMANCE ON COMPANY VALUE WITH GOOD CORPORATE GOVERNANCE AS A MODERATING VARIABLE IN THE COMPANY FOOD AND BEVERAGE COMPANIES LISTED ON THE IDX IN 2020 – 2024 Melani Tanjung; Abdillah Arif Nasution; Keulana Erwin
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 5 (2025): October (ON-PROGRESS)
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i5.4250

Abstract

This study aims to analyze the effect of financial performance on firm value with Good Corporate Governance (GCG) as a moderating variable. Financial performance is measured using Return on Assets (ROA) and Return on Equity (ROE), while firm value is measured through Price to Book Value (PBV). GCG in this study is proxied by two main indicators, namely managerial ownership and institutional ownership. The objects of the study are food and beverage subsector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Data were obtained from annual financial reports officially published through the website [www.idx.co.id]( http://www.idx.co.id ). This study uses a quantitative method with an explanatory approach. The sample was selected using a purposive sampling technique which resulted in 16 companies as samples, with a total of 80 annual observations. Data analysis was conducted using panel data regression and Moderated Regression Analysis (MRA) using EViews 12 software. Classical assumption tests were conducted to ensure model validity, including tests for normality, multicollinearity, heteroscedasticity, and autocorrelation. The results showed that ROA had a significant positive effect on firm value, while ROE had no significant effect. The findings also showed that managerial ownership moderated the relationship between ROE and firm value, but not ROA. Conversely, institutional ownership was shown to moderate the relationship between ROA and firm value, but not ROE. These results emphasize the importance of GCG in strengthening the effectiveness of financial performance towards creating corporate value. Therefore, companies need to improve strategic ownership structures as part of good governance practices. This research provides practical implications for investors, management, and stakeholders in optimizing corporate value sustainably.
Co-Authors Amlys Syahputra Silalahi Iskandar Muda Keulana Erwin Melani Tanjung Nurul Mizna Sukma Restauli Simarmata Siregar, Narumondang Bulan Vahrunnisa Purba