Garuda - Garba Rujukan Digital

PENGARUH FRAUD DIAMOND DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD Puspitadewi, Esterine; Sormin, Partogian
Jurnal Akuntansi Vol 12 No 2 (2018): Jurnal Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (573.822 KB)

This study aimed to examine the effect of fraud diamond which is consists of four elements to the financial statement fraud proxied with earnings management. This study examines the pressure variables by the proxy financial target (ROA), opportunity variables by proxy ineffective monitoring (KOIN), rationalization variables by proxy total asset accruals (TATA), and capability variables by proxy changes of director (PESI). The data of the research from annual reports of manufacturing company listed on the Stock Exchange during the period 2014 â 2016. This study uses purposive sampling to select a representative sampling and the collected data analysis using multiple linear regression analysis. The results showed that the variable rationalization as measured by total asset accruals significant to financial statement fraud. While, the variable of opportunity, pressure, and capability have no effect on financial statement fraud.

PENGARUH FRAUD DIAMOND DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD Sormin, Partogian; Puspitadewi, Esterine
Jurnal Akuntansi Vol 12 No 2 (2018): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

This study aimed to examine the effect of fraud diamond which is consists of four elements to the financial statement fraud proxied with earnings management. This study examines the pressure variables by the proxy financial target (ROA), opportunity variables by proxy ineffective monitoring (KOIN), rationalization variables by proxy total asset accruals (TATA), and capability variables by proxy changes of director (PESI). The data of the research from annual reports of manufacturing company listed on the Stock Exchange during the period 2014 – 2016. This study uses purposive sampling to select a representative sampling and the collected data analysis using multiple linear regression analysis. The results showed that the variable rationalization as measured by total asset accruals significant to financial statement fraud. While, the variable of opportunity, pressure, and capability have no effect on financial statement fraud.

PENGARUH FRAUD DIAMOND DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD Esterine Puspitadewi; Partogian Sormin
Jurnal Akuntansi Vol 12 No 2 (2018): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

This study aimed to examine the effect of fraud diamond which is consists of four elements to the financial statement fraud proxied with earnings management. This study examines the pressure variables by the proxy financial target (ROA), opportunity variables by proxy ineffective monitoring (KOIN), rationalization variables by proxy total asset accruals (TATA), and capability variables by proxy changes of director (PESI). The data of the research from annual reports of manufacturing company listed on the Stock Exchange during the period 2014 – 2016. This study uses purposive sampling to select a representative sampling and the collected data analysis using multiple linear regression analysis. The results showed that the variable rationalization as measured by total asset accruals significant to financial statement fraud. While, the variable of opportunity, pressure, and capability have no effect on financial statement fraud.

PENGARUH INDEPENDENSI, KOMPETENSI DAN PROFESIONALISME AUDITOR INTERNAL TERHADAP KEMAMPUAN MENDETEKSI KECURANGAN (Studi Kasus Pada Bank Panin, Bank CIMB Niaga, dan Bank Nationalnobu Jessica Puji Astuti; Partogian Sormin
Jurnal Akuntansi Vol 13 No 2 (2019): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

This study to examine the effect of independency, competency, and professionalism of internal auditor towards the ability to detects fraud. This study used purposive sampling method, and the sampling of this research are 98 internal auditor from Panin Bank, CIMB Niaga Bank, and Nationalnobu Bank.. The data were collected through questionnaire or survey methods. The analysis technique is multiple regression. The results show that partially independency, and professionalism of internal auditor has no significant effect towards the ability to detects fraud. While the competency has partial positive significant effect towards the ability to detects fraud. Simultaneously, independency, competency, and professionalism have significant effect toward the ability to detects fraud.

Computer Anxiety and Computer Attitude in Increasing Staffs’ Interest in Using the System through Perceived Usefulness and Perceived Ease of Use Hantono Yang; Thomas Sumarsan Goh; Partogian Sormin
Quantitative Economics and Management Studies Vol. 3 No. 3 (2022)
Publisher : PT Mattawang Mediatama Solution

Nowadays information technology has developed rapidly therefore the need for Information Technology (IT) has become an essential for every organization, especially in carrying out activities so that an accounting information system implemented properly, can produce reliable financial information for the company. The use of technology in information systems in running a business should consider the usability and convenience of its users so that the system becomes effective. The purpose of this study was to analyze the effects of Computer Anxiety and Computer Attitude in terms of aspects in increasing employees’ interest in operating the system through perceived usefulness and perceived ease of use. The research was conducted on employees in the company in Medan city. The number of research samples were 200 respondents selected by non-probability sampling method. Data was collected by using a questionnaire via google form and literature studies supporting this research. The method used in this study were the Structural Equation Model (SEM) using Partial Least Square (PLS) version 3.0. PLS consists of external relationships (outer model) and internal relationships (inner model), cross loading > 0.7, Composite Reliability, Convergent Validity, Exploratory Factor Analysis (EFA) and Confirmatory Factor Analysis (CFA). Based on the results of the analysis, it was found that computer anxiety had no effect on interest, while Computer Attitude, Perceived Usefulness, Perceived Ease of Use had an effect on interest

PENGARUH FRAUD PENTAGON DAN CORPORATE GOVERNANCE TERHADAP FINANCIAL STATEMENT FRAUD BENEISH MODEL Vicky Yuvin; Partogian Sormin
Jurnal Kontemporer Akuntansi Volume 2, No. 1, Maret 2022
Publisher : Fakultas Ekonomi Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jka.v2i1.18124

This study aims to obtain evidence related to the effect of fraud pentagon theory and corporate governance on financial statement fraud. This study is conducted by selecting a sample of a manufacturing company which is listed on the Indonesia Stock Exchange in year 2014 – 2018. The samples obtained are 450 data. The independent variable in this study is the fraud pentagon which are consist of pressure, opportunity, rationalization, competence, arrogance also corporate governance variables. This study uses multiple linear regression analysis and is processed by using IBM SPSS 22 software. The result of this study partially indicates that pressure, opportunity, rationalization, arrogance and corporate governance variables have no positive effect on financial statement fraud. While the competence variabel has a positive effect on financial statement fraud.

PENGARUH FRAUD PENTAGON DAN CORPORATE GOVERNANCE TERHADAP FINANCIAL STATEMENT FRAUD BENEISH MODEL Vicky Yuvin; Partogian Sormin
Jurnal Kontemporer Akuntansi Volume 2, No. 1, Maret 2022
Publisher : Fakultas Ekonomi Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jka.v2i1.18124

This study aims to obtain evidence related to the effect of fraud pentagon theory and corporate governance on financial statement fraud. This study is conducted by selecting a sample of a manufacturing company which is listed on the Indonesia Stock Exchange in year 2014 – 2018. The samples obtained are 450 data. The independent variable in this study is the fraud pentagon which are consist of pressure, opportunity, rationalization, competence, arrogance also corporate governance variables. This study uses multiple linear regression analysis and is processed by using IBM SPSS 22 software. The result of this study partially indicates that pressure, opportunity, rationalization, arrogance and corporate governance variables have no positive effect on financial statement fraud. While the competence variabel has a positive effect on financial statement fraud.

THE EFFECT OF BUSINESS RISK, LIQUIDITY, SOLVENCY AND CASH CONVERSION CYCLE ON PROFITABILITY Partogian Sormin; Shelly Yolanda
Proceeding National Conference Business, Management, and Accounting (NCBMA) 6th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar

The core objective of this research is to determine the effect of business risk, liquidity, solvency and cash conversion cycle on the profitability of companies in the consumer goods industry. The study variables measured were: business risk, liquidity, solvency and cash conversion cycle. The source of the data collected from this study is secondary data which is in the form of financial statements of companies listed on the IDX for the 2014-2020 period. The research sampling method used purposive sampling which was processed using the SPSS version. The results of the study found that business risk, liquidity, solvency and cash conversion cycle have a simultaneous effect on company profitability. The results of the hypothesis test found that business risk has no positive effect on profitability, liquidity has no positive effect on profitability, solvency has a positive effect on profitability and the cash conversion cycle has a positive effect on profitability. Thus this study is able to provide positive and relevant information for stakeholders in predicting profitability through independent variables as predictors.

FINANCIAL PERFORMANCE, MACRO ECONOMICS, AND FIRM VALUE WITH CAPITAL STRUCTURE AS MODERATING VARIABLE Partogian Sormin; Mulyadi Noto Soetardjo; Tasya Salfira
Proceeding National Conference Business, Management, and Accounting (NCBMA) 6th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar

The objective of this study is to figure out what firm worth is meant for by monetary execution and macroeconomic elements. Companies in the non-cyclical consumer goods industry that were listed on the Indonesia Stock Exchange between 2016 and 2020 were the focus of this study. Multiple regression analysis and purposeful sampling were utilized for the data analysis. Macroeconomics and monetary execution are the free factors in this examination. Financial performance is assessed using indicators like leverage, dividend payments, and profit margin. Macroeconomic metrics include inflation, interest rates, and the gross domestic product. The study's findings demonstrate that firm value is affected simultaneously by macroeconomics and financial performance. After that, leverage can make a company's value more proportional to its gross profit margin and dividend payments. Firm value is unaffected by gross domestic product, interest rates, or inflation, despite the fact that financial performance has a positive impact. This study used leverage as a moderating variable, and the results were able to strengthen the connection between firm value and dividend payout. The novelty or distinction between this study and previous ones is as follows: Leverage was typically used as an independent variable by previous researchers. Partners will find this encouraging news.

Determinan Nilai Perusahaan dengan Tata Kelola Perusahaan sebagai Moderasi pada Perusahaan Manufaktur di Indonesia Sormin, Partogian; Chaya, Aurrelia Shereen
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Penelitian ini bertujuan untuk mengevaluasi pengaruh investment opportunity set (IOS) yang diproksikan oleh MVBVA, kebijakan dividen oleh DPR, keputusan investasi oleh PER, dan political connection menggunakan variabel dummy terhadap firm value oleh PBV dan good corporate governance (GCG) sebagai variabel moderator. Sampel penelitian terdiri dari perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada 2018-2021 dan diekstraksi dari S&P Capital IQ. Data diolah menggunakan software SPSS Statistics IBM v.26 dengan metode purposive sampling. Analisis regresi linier berganda digunakan sebagai teknik analisis dalam penelitian ini. Hasil penelitian menunjukkan bahwa (1) peluang investasi yang ditetapkan berpengaruh positif terhadap nilai perusahaan (2) kebijakan dividen berpengaruh negatif terhadap nilai perusahaan (3) keputusan investasi berpengaruh positif terhadap nilai perusahaan (4) hubungan politik berpengaruh positif terhadap nilai perusahaan (5) tata kelola perusahaan yang baik tidak berpengaruh terhadap peluang investasi secara keseluruhan dengan nilai perusahaan (6) tata kelola perusahaan yang baik tidak berpengaruh pada kebijakan dividen dengan nilai perusahaan (7) perusahaan yang baik Tata kelola tidak berpengaruh pada keputusan investasi dengan nilai perusahaan (8) Tata kelola perusahaan yang baik tidak berpengaruh pada hubungan politik dengan nilai perusahaan.

Title

Found 15 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 15 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 15 Documents
Search