Garuda - Garba Rujukan Digital

DETECTION OF FINANCIAL STATEMENT FRAUD: STUDY IN INDONESIA BANKING AND ENERGY SECTOR COMPANIES Santini, Gilang Jelita; Maha Putra, Donny
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 3 (2024): IJEBAR, VOL. 8, ISSUE 3, September 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i3.13797

Fraud potential in financial statements often occurs. For this reason, this study identifies aspects that cause financial statement fraud (FOFS), including financial targets (FTs), total accruals, and total assets (TATAs), and the industries' nature (NOIs) in the banking and energy sector companies in Indonesia. The data sample is the financial and annual reports of 122 banking and energy companies. The purposive sampling is used for the selection of the data. The analysis uses different test analysis methods and panel data regression tests. The results prove that FTs prove to be a strong predictor of FOFS in banking companies, while in energy companies it is not proven. Furthermore, TATAs have not been proven to affect FOFS in companies in both sectors. Meanwhile, NOIs have a negative effect on FOFS. The implication is for the banking sector, the potential for FOFS is more due to the disclosure of high Return on assets (ROA) and low-income ratios. In contrast, in the energy sector, companies are strongly influenced only by low-income ratios.

Big Data Analytics Skills for Future Accountants Maha Putra, Donny; Aribarahmani, Rufina
Riset Akuntansi dan Keuangan Indonesia Vol. 10 No. 1 (2025): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v10i1.8711

Big data analytics technology has changed the landscape of the labour market, including in the field of accounting. This study examines the influence of hard and soft skills of big data analytics on three dimensions of employability: human capital, individual attributes, and career development in accounting students. The method used was quantitative, with a questionnaire survey on 286 accounting students, which was analyzed using Structural Equation Modeling (SEM) through SmartPLS 4.0. Hypothesis tests were carried out to determine the influence of hard skills and soft skills on each dimension of employability. The study results show that hard and soft skills have a positive and significant effect on human capital and career development. However, only soft skills have a significant effect on individual attributes, while hard skills do not show a significant effect on this dimension. These results support the theory of job market signalling, in which technical and non-technical skills serve as signals for employers. The originality of this research lies in testing the combination of hard skills and soft skills of big data analytics in the context of accounting student employability, which has not been widely discussed before.

DETECTION OF FINANCIAL STATEMENT FRAUD: STUDY IN INDONESIA BANKING AND ENERGY SECTOR COMPANIES Santini, Gilang Jelita; Maha Putra, Donny
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8 No 3 (2024): IJEBAR, VOL. 8, ISSUE 3, September 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i3.13797

Fraud potential in financial statements often occurs. For this reason, this study identifies aspects that cause financial statement fraud (FOFS), including financial targets (FTs), total accruals, and total assets (TATAs), and the industries' nature (NOIs) in the banking and energy sector companies in Indonesia. The data sample is the financial and annual reports of 122 banking and energy companies. The purposive sampling is used for the selection of the data. The analysis uses different test analysis methods and panel data regression tests. The results prove that FTs prove to be a strong predictor of FOFS in banking companies, while in energy companies it is not proven. Furthermore, TATAs have not been proven to affect FOFS in companies in both sectors. Meanwhile, NOIs have a negative effect on FOFS. The implication is for the banking sector, the potential for FOFS is more due to the disclosure of high Return on assets (ROA) and low-income ratios. In contrast, in the energy sector, companies are strongly influenced only by low-income ratios.

Operating Cash Flow Prediction: A Comparative Study of Earnings and Accruals Wasalwa, Wanda; Maha Putra, Donny
Accounting Analysis Journal Vol. 13 No. 3 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v13i3.13001

Purpose: Accurate cash flow prediction is crucial for effective financial management in companies, facilitating informed strategic decisions related to investment, financing, and working capital management. This study investigates the comparative effectiveness of historical income-based and accrual-based models in predicting short-term cash flows. Method: Using data from Bloomberg Terminal on 155 manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2011 and 2021, regression analysis was employed to examine the predictive power of both models, with cash flow as the dependent variable and historical income or accruals as the independent variable. Findings: The findings reveal that the historical income-based model, with an R² value of 0.6809, significantly outperforms the accrual-based model in predicting short-term cash flows. This study suggests that historical income data provides more relevant and reliable information for forecasting future cash flows. Novelty: The study uniquely contributes by comparing the predictive effectiveness of historical income-based and accrual-based models, specifically in the Indonesian manufacturing sector, an area underexplored in current literature..

Title

Found 4 Documents
Search

Abstract

Abstract

Abstract

Abstract

Title Search

Found 4 Documents Search

Abstract

Abstract

Abstract

Abstract

Title

Found 4 Documents
Search