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All Journal TEKNOBIS : Jurnal Teknologi, Bisnis dan Pendidikan JURNAL AKADEMIK EKONOMI DAN MANAJEMEN
Dessy Naomy Andhiny Hutagalung
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Peran Audit Internal Dalam Mendeteksi Kecurangan Laporan Keuangan Aidah Raihana; Dessy Naomy Andhiny Hutagalung; Suryani; Rudi Sanjaya
TEKNOBIS : Jurnal Teknologi, Bisnis dan Pendidikan Vol. 2 No. 3 (2024): TEKNOBIS : Teknologi, Bisnis Dan Pendidikan
Publisher : Shofanah Media Berkah

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Abstract

Kecurangan dalam laporan keuangan merupakan masalah signifikan yang berdampak pada kepercayaan investor dan stabilitas ekonomi. Penelitian ini bertujuan melakukan tinjauan sistematis terhadap literatur yang membahas metode pendeteksian kecurangan laporan keuangan dan mengidentifikasi arah penelitian masa depan. Melalui analisis terhadap 229 artikel ilmiah periode 2010-2024, temuan menunjukkan bahwa pendekatan teknologi seperti machine learning dan analitik big data semakin populer dibanding metode tradisional seperti rasio keuangan dan akuntansi forensik. Faktor-faktor utama yang mendorong kecurangan mencakup tekanan eksternal, kelemahan pengendalian internal, dan rasionalisasi. Selain itu, budaya organisasi dan aspek psikologis individu turut memengaruhi praktik kecurangan. Studi ini merekomendasikan pengembangan model deteksi yang mengintegrasikan teknologi canggih dengan pendekatan tradisional, serta eksplorasi faktor budaya dan etika dalam mitigasi kecurangan. Kontribusi penelitian ini diharapkan dapat meningkatkan akurasi deteksi kecurangan dan mendukung penguatan sistem pelaporan keuangan yang lebih transparan di Indonesia.
HUBUNGAN INFLASI, PERTUMBUHAN LABA DAN UKURAN PERUSAHAAN TERHADAP RETURN SAHAM PADA PT GARUDA INDONESIA (PERSERO) TBK PERIODE 2013-2024 Dessy Naomy Andhiny Hutagalung; Yulian Bayu Ganar
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 3 No. 1 (2026): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN 
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v3i1.9274

Abstract

Abstract.  This study aims to analyze the effect of inflation, profit growth, and company size on stock returns of PT Garuda Indonesia (Persero) Tbk during the period 2013–2024. This study uses a quantitative approach with secondary data obtained from the company's financial statements and inflation data published by the Central Bureau of Statistics. The analysis method used is multiple linear regression. Hypothesis testing is carried out through the Pearson product moment test to determine the relationship between independent variables and the dependent variable. The results of the study indicate that inflation has no relationship with stock returns of PT Garuda Indonesia (Persero) Tbk as indicated by the calculated r value of 0.132 (<r table 0.5760). Profit growth also has no relationship with stock returns as indicated by the calculated r value of 0.143 (<r table 0.5760), which indicates that changes in company profits have not been a primary consideration for investors in determining the level of stock returns. And, the size of the company measured by total assets has no relationship to stock returns with a calculated r value of -0.111 (< t table 0.5760), so that the size of the company's assets does not directly reflect the company's ability to provide returns to investors.
Co-Authors Aidah Raihana Rudi Sanjaya SURYANI Yulian Bayu Ganar