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All Journal Jurnal Revenue : Jurnal Ilmiah Akuntansi
Hartsetyo, Angelia Putri
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Economics, Econometrics & Finance

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DETERMINASI FRAUDULENT FINANCIAL REPORTING BERDASARKAN PERSPEKTIF FRAUD HEXAGON DAN UKURAN PERUSAHAAN Hartsetyo, Angelia Putri; Diandra, Prita Karina
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.655

Abstract

The fraud hexagon perspective and firm size are needed to detect fraud in financial reporting. The fraud hexagon consist of six elements, namely: pressure, opportunity, rationalization, capability, arrogance, and collusion. This study aims to detect fraudulent financial reporting using the fraud hexagon perspective and company size. The research sample used is property and real estate sector companies listed on the Indonesia Stock Exchange in the period 2020 to 2022. There are 54 research samples selected using purposive sampling technique. The analysis technique used is multiple linear regression analysis using the SPSS 26. The results of the study indicate that individually only the pressure variable with the proxy external pressure and the opportunity variable with the proxy nature of industry have influence on fraudulent financial reporting. While other variables, namely rationalization, capability, arrogance, collusion, and firm size have no influence on fraudulent financial reporting
IMPLEMENTATION REVENUE RECOGNITION OF PSAK 34 IN CONSTRUCTION COMPANIES Simon, Febryanti; Hartsetyo, Angelia Putri; Sudrajat, Kansa Dwi Putri Angelina
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 6 No. 1 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v6i1.907

Abstract

This study aims to determine the construction contract revenue recognition method used in heavy construction & civil engineering sub-sector companies and its application in accordance with PSAK No. 34. The research method used is descriptive qualitative method (deep analysis) with purposive sampling data collection technique. The results of this study indicate that in general, heavy construction & civil engineering sub-sector companies listed on the IDX have made revenue disclosures in accordance with PSAK No. 34, except for several companies that still have not disclosed their construction contract revenue recognition methods
Co-Authors Diandra, Prita Karina Simon, Febryanti Sudrajat, Kansa Dwi Putri Angelina