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All Journal Akuntansi'45 Kajian Ekonomi dan Akuntansi Terapan
Salsabila Alya Maharany
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Economics, Econometrics & Finance Other

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The Impact of Companies not Implementing Corporate Social Responsibility on Financial Performace : Literature Review Salsabila Alya Maharany; Sofinatus Solikhah; Hwihanus Hwihanus
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3363

Abstract

This research was conducted to determine the impact of the influence of Corporate Social Responsibility (CSR) on financial performance in several countries. This research was conducted with the aim of comparing the results of research on the influence of corporate social responsibility on financial performance in various countries and industries. The method used in this research is meta-analysis using qualitative methods in the form of international journals from several countries including India, China, Thailand, United States Kingdom. The results showed that CSR does not always provide consistent results. This study concludes that although Corporate Social Responsibility (CSR) on financial performance has a positive correlation, it is still considered trivial by companies in various countries.
Pengaruh Fraud Triangle terhadap Kecurangan Laporan Keuangan Salsabila Alya Maharany; Sofinatus Solikhah; Arfenita Cahyaningrum; Tries Ellia Sandari
Kajian Ekonomi dan Akuntansi Terapan Vol. 2 No. 2 (2025): Kajian Ekonomi dan Akuntansi Terapan (KEAT)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/keat.v2i2.1261

Abstract

This study aims to analyze how the elements of the Fraud Triangle, namely pressure, opportunity, and rationalization, influence the occurrence of financial statement fraud. Using a qualitative method with a descriptive approach and secondary data sources from relevant literature published in 2020–2025, this study examines various previous research findings related to the application of the Fraud Triangle theory in the industrial sector in Indonesia and internationally. The study results indicate that pressure, especially in the form of high financial targets and external pressure, is the dominant factor that triggers management to manipulate reports. Meanwhile, opportunity does not always have a significant impact on fraud due to the presence of effective internal control systems and external supervision. Rationalization has been proven to also drive fraudulent actions through moral justification by the perpetrators. This study concludes that the Fraud Triangle remains a relevant conceptual framework in understanding and detecting potential financial statement fraud, as well as providing implications for improving corporate governance and control systems.
Co-Authors Arfenita Cahyaningrum Hwihanus Hwihanus Sofinatus Solikhah Tries Ellia Sandari