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p-Index From 2020 - 2025
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This Author published in this journals
All Journal International Journal Management and Economic (IJME)
Windy Atmawardani Rachman
Gunadarma University
Economics, Econometrics & Finance

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THE EFFECT OF FRAUD DIAMOND ON FRAUDULENT FINANCIAL STATEMENTS IN FOOD AND BEVERAGE SUB-SECTOR COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE Ari Kharisma; Windy Atmawardani Rachman
International Journal Management and Economic Vol. 3 No. 1 (2024): January: International Journal Management and Economic
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijme.v3i1.1174

Abstract

The research aimed to analyse the effect of fraud diamond components on the occurrence of fraudulent financial statements in food and beverage subsector companies listed on the Indonesia Stock Exchange (BEI). The components of fraud diamond which include as financial stability, ineffective monitoring, change in auditors, and change in directors were independent variables that were suspected to affect the fraudulent financial statement in the company. Population in this research was all financial statements of food and beverage companies listed on the Indonesia stock exchange which have been audited and published. Samples were financial statements of food and beverage companies period 2021-2022 taken through purposive sampling as many as nineteen companies. The sampling technique in this research was purposive sampling. The data analysis used is descriptive statistics, classic assumption tests using the normality test, autocorrelation test, multicollinearity test and heteroscedasticity test, multiple linear regression analysis, and hypothesis testing using the partial test (t) and simultaneous test (f). The partial results of the research are that the variables financial stability, ineffective monitoring, change in auditor, and change in director have no effect on fraudulent financial statements. The results of the research simultaneously show that the variables financial stability, ineffective monitoring, change in auditor, and change in director have no effect on financial statement fraud.
ANALYSIS OF PRE AND POST MERGER FINANCIAL RATIO AT PT INDOSAT OOREDOO HUTCHISON TBK Windy Atmawardani Rachman
International Journal Management and Economic Vol. 4 No. 1 (2025): January: International Journal Management and Economic
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijme.v4i1.1911

Abstract

This study aims to determine the company's financial performance before the merger in 2020-2021 and after the merger in 2022-2023. This study uses quantitative data. The data source used is secondary data. The secondary data used is the Financial Report from the official website of PT Indosat Ooredoo Hutchinson Tbk. The results of the analysis in this study based on the liquidity ratio, Solvability ratio, profitability ratio, and activity ratio are the company's financial performance before and after the merger is in the poor criteria because the average ratio calculation is below the industry standard.
Co-Authors Ari Kharisma