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All Journal Jurnal Akuntansi Community Development Journal: Jurnal Pengabdian Masyarakat Quantitative Economics and Management Studies Jurnal Kontemporer Akuntansi Proceeding National Conference Business, Management, and Accounting (NCBMA) Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Proceeding of International Conference on Entrepreneurship (IConEnt)

Sormin, Partogian

Universitas Pelita Harapan

Author-ID : 857765

Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Mathematics Public Health Social Sciences

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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

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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.

Co-Authors Andoko Andoko, Andoko Arifin Arifin Chaya, Aurrelia Shereen Esterine Puspitadewi Goh, Thomas Sumarsan HAN TONO HANTONO Hanna Hanna Jessica Puji Astuti Lusmaida, Herlina Manona, Claudia Cindy Mulyadi Noto Soetardjo Naibaho, Edward Puspitadewi, Esterine Shelly Yolanda Tasya Salfira Vicky Yuvin Yenni Yenni

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