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All Journal Jurnal Widya Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Cindy Permata Putri
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Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Industrial & Manufacturing Engineering Social Sciences

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Pengaruh Fraud Hexagon terhadap Kecurangan Laporan Keuangan pada Perusahaan Sektor Energi yang Terdaftar di ISSI Tahun 2019-2022 Cindy Permata Putri; Putri Syifa Amalia
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 10 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i10.3418

Abstract

This study aims to determine the effect of the fraud hexagon model, namely stimulus (pressure) proxied by financial stability, opportunity (opportunity) proxied by ineffective monitoring, rationalization (rationalization) proxied by change in auditor, capability (ability) proxied by change in director, ego ( arrogance) is proxied by the frequent number of CEO's picture, and collusion is proxied by state-owned enterprises in detecting potential fraud in financial statement. The sample of this study is energy sector companies listed on the Indonesian Sharia Stock Index (ISSI) in 2019-2022. This study uses secondary data, namely financial reports and annual reports. Based on the purposive sampling method, the number of companies sampled in this study was 27 companies out of a total of 34 companies registered and analyzed using multiple linear regression analysis using the SPSS 25 program. The results of this study found that the stimulus element proxied by financial stability had a significant effect on fraudulent  financial statements. Meanwhile, ineffective monitoring, change in auditor, change in director, frequent number of CEO's picture, and state-owned enterprises have no significant effect on fraudulent financial statement in energy sector companies registered with ISSI in 2019-2022.
PENGARUH KUALITAS PELAYANAN, KUALITAS PRODUK DAN HARGA TERHADAP MINAT BELI PELANGGAN PADA PRODUK DI INDOMARET MEDAN MARELAN Cindy Permata Putri; Yahya Tanjung
Jurnal Widya Vol. 5 No. 2 (2024): Vol 5 No 2 (2024)
Publisher : Akademi Manajemen Informatika dan Komputer Widyaloka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54593/awl.v5i2.402

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Kualitas Pelayanan, Kualitas Produk, danHarga berpengaruh positif dan signifikan terhadap minat beli pada produk di Indomaret. Penelitian inimenggunakan pendekatan deskriptif kuantitatif bertujuan untuk mengetahui hubungan dua variabelatau lebih. Populasi penelitian ini adalah konsumen yang berbelanja di Indomaret cabang MedanMarelan sebanyak 100 orang. Hasil penelitian secara parsial variabel Kualitas Pelayanan tidakmemiliki pengaruh positif dan signifikan terhadap minat beli pada produk di Indomaret cabang MedanMarelan. Secara parsial variabel Kualitas Produk memiliki pengaruh positif dan signifikan terhadapminat beli pada produk di Indomaret cabang Medan Marelan. Secara parsial variabel Harga memilikipengaruh negatif dan signifikan terhadap minat beli pada produk di Indomaret cabang MedanMarelan. Variabel Kualitas Pelayanan, Kualitas Produk dan Harga secara bersama-sama (simultan)memiliki pengaruh positif dan signifikan terhadap minat beli pada produk di Indomaret cabang MedanMarelan.
Co-Authors Putri Syifa Amalia Yahya Tanjung