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All Journal Jurnal PKM Manajemen Bisnis JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Journal of Accounting, Finance, Taxation, and Auditing (JAFTA)
Prita Karina Diandra
Universitas Pradita
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Fraud Theory dan Kepemilikan Manajerial Terhadap Fraudulent Financial Satetement Jasmine Eirene; Prita Karina Diandra
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 1 (2026): Februari 2026
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i1.6040

Abstract

This study aims to examine the influence of pressure, opportunity, rationalization, and managerial ownership on fraudulent financial statements, measured using the M-Score. Pressure is proxied by financial stability, opportunity by the nature of industry, and rationalization by TATA, which reflects the tendency for accrual-based manipulation. The study employs secondary data from companies in the energy and basic material sectors categorized as mining industries and listed on the Indonesia Stock Exchange (IDX) during the period 2022–2024. The research population consists of 72 companies, and the analysis is conducted using panel data regression with EViews 13. The results indicate that pressure, opportunity, and rationalization have a positive and significant effect on fraudulent financial statements. These findings suggest that unstable financial conditions, industry characteristics that create opportunities for manipulation, and aggressive accrual practices increase the likelihood of financial statement fraud. Meanwhile, managerial ownership shows no significant effect, implying that managerial shareholding is not sufficient to reduce the risk of fraud. This study contributes to the literature by highlighting the key drivers of fraudulent reporting and emphasizes the need for stronger governance mechanisms and fraud-risk oversight within mining companies that face high operational.  
Pengaruh Likuiditas, Profitabilitas dan Penerapan Tata Kelola terhadap Nilai Perusahaan Yovita Ariani; Prita Karina Diandra
Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) Vol. 6 No. 1 (2024)
Publisher : Magister Akuntansi FB-UK.Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jafta.v6i1.8154

Abstract

Peningkatan nilai perusahaan tidak terlepas dari kinerja keuangan perusahaan. Kinerja keuangan yang baik akan meningkatkan minat investor untuk melakukan investasi yang pada akhirnya permintaan saham perusahaan akan meningkat sehingga menaikan harga saham perusahaan dan meningkatkan nilai perusahaan. Penelitian ini menggunakan teori agensi yang mengambarkan hubungan antara manajemen sebagai agen dan investor sebagai principal. Manajemen diharapkan dapat meningkatkan mengelola aset perusahaan sehingga meningkatkan nilai perusahaan dan memberikan imbal balik kepada investor. Nilai perusahaan dalam penelitian ini diukur dengan menggunakan Tobin’Q yang merupakan variabel dependen. Nilai perusahaan dipengaruhi oleh berbagai faktor termasuk likuiditas, profitabilitas dan juga tata kelola perusahaan. Penelitian ini menggunakan variabel independen yaitu Current Ratio (CR) sebagai proksi dari likuiditas, Return On Asset (ROA) sebagai proksi dari profitabilitas dan rasio komisaris independent sebagai proksi dari tata kelola. Pengolahan data menggunakan E-Views 12 dengan model Random Effect Model (REM). Populasi penelitian adalah sektor industri properti, real estate dan konstruksi bangunan dengan periode penelitian adalah 2020-2022. Hasil penelitian menunjukan bahwa variabel independen tidak berpengaruh signifikan terhadap nilai perusahaan, hal ini dapat disebabkan oleh periode pengambilan sampel dalam penelitian ini yaitu dalam periode pandemi sehingga terdapat faktor lain selain dari kinerja keuangan maupun tata kelola yang digunakan oleh investor untuk menilai prospek dari perusahaan. Kata kunci: Nilai Perusahaan, Current Ratio, Return On Asset, Komisaris Independen
Peningkatan Kesadaran Lingkungan Mahasiswa melalui Edukasi Manajemen Pengelolaan Sampah di Tangerang Adryan Rachman; Prita Karina Diandra; Maulana Malik Muhammad
Jurnal PKM Manajemen Bisnis Vol. 6 No. 2 (2026): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v6i2.2096

Abstract

This community service activity aims to enhance students’ environmental awareness through field-based education on waste management integrated with managerial perspectives. The program is grounded in the increasing challenges of waste accumulation and the gap between environmental knowledge and actual behavior among students. It was conducted at the Environmental Education Depot in Tangerang, involving students from the Food and Beverage Management Program at Universitas Pradita. A participatory experiential learning approach was implemented, consisting of observation, educational sessions, interactive discussions, and hands-on waste sorting practices. This approach enables students to directly engage with real-world environmental issues, fostering deeper understanding and meaningful learning experiences. The results indicate a significant improvement in students’ comprehension of waste classification, processing systems, and sustainable environmental practices. In addition, there was a noticeable increase in environmental awareness and responsibility, reflected in students’ willingness to adopt proper waste management behaviors in their daily lives. From a managerial perspective, participants also developed an understanding of systematic waste management processes, including planning, organizing, implementation, and control. Overall, this program demonstrates that integrating experiential learning with managerial concepts is effective in strengthening environmental awareness, bridging the gap between theory and practice, and promoting sustainable behavior among students.
Co-Authors Adryan Rachman Jasmine Eirene Maulana Malik Muhammad Yovita Ariani