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All Journal ETERNAL(english, teaching, learning, and Research Journal) Jurnal Studi Manajemen dan Bisnis JELL (Journal of English Language Learning) Academic Journal Perspective : Education, Language, and Literature Jurnal Ekonomi Transekonomika : Akuntansi, Bisnis dan Keuangan Academic Journal Perspective : Education, Language, and Literature INJURITY: Journal of Interdisciplinary Studies International Journal of Multilingual Education and Applied Linguistics Papanda Journal of English Education
Haris Budiana
Universitas Swadaya Gunung Jati
Arts Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Audit Committee as a Moderation Variable of Fraud Triangle Effect on Fraudulent Statement Ahmad Al Ghiffari; Abdul Muhshi Atilla; Abdul Haris
Interdiciplinary Journal and Hummanity (INJURITY) Vol. 3 No. 3 (2024): INJURITY: Journal of Interdisciplinary Studies.
Publisher : Pusat Publikasi Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58631/injurity.v3i3.191

Abstract

One of the indicators of a company's achievement is the presentation of financial reports. It becomes a problem that is detrimental to the state and the company itself while the company modifies its financial reports to attract investors. This research is aimed at exploring the relationship between fraud triangle theory (stimulus/stability, opportunity, rationalization) which influences financial report fraud (f-score) with audit committee moderation variables which are still inconsistent, as well as reminding investors to be more careful in investing funds. Additionally, it aims to caution investors to be more careful in investing their funds. A total of 165 manufacturing sector companies listed on the Indonesia Stock Exchange in the 2019-2022 research period were used as the population and sample data was obtained using a purposive sampling technique of 52 units (208 observation data) in this research. The research data analysis method is processed in the SmartPLS application in processing sample data. Testing the validity of the research model was carried out using convergent validity & discriminant validity and research hypothesis testing was used by bootstrapping. The research results showed that only the stimulus/stability variable had significant implications for fraudulent statements. However, the opportunity and rationalization variables have no influence and are not significant. Then the audit committee as a moderating variable succeeded in strengthening the influence of opportunity on fraudulent statements. Meanwhile, the audit committee has not been able to strengthen or weaken the relationship between stimulus/stability and rationalization variables in the tendency for fraudulent financial statements to occur.
PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG DAN PERPUTARAN MODAL KERJA TERHADAP RETURN ON ASSETS (ROA) PADA PERUSAHAAN SUB SEKTOR PROPERTY & REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2018 Nurhana Dhea Parlina; Abdul Haris; Benny Dheyyanto; Siti Marwa Maylan
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 2 No. 4 (2022): July 2022
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v2i4.153

Abstract

The economic growth rate in 2018 has remained flat in the area of 5% because people's purchasing power has not increased significantly. In early April 2018, this highlighted the performance of four issuers that reported a reduction in profits, with some declines to 98% year on year (YoY). This study aims to determine the effect of Cash Turnover, Accounts Receivable Turnover, and Working Capital Turnover on Return on Assets simultaneously in property & real estate sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2018 period. The type of research used is associative which aims to determine the relationship between two or more variables that are causal. Determination of the sample using purposive sampling method in order to obtain a sample of 9 companies with an observation period of 5 years. This data processing uses IBM SPSS Version 23. The data analysis technique uses multiple linear regression. The findings revealed that simultaneously the cash turnover variable, receivable turnover variable and working capital turnover variable had a significant and significant effect on return on assets.
Co-Authors -, Dwiniasih Abdul Muhshi Atilla Ahmad Al Ghiffari Ariq Nurfauzan Benny Dheyyanto Dev Anand Erwin Budianto Faisal Zachrie Mahmud Mahmud Mahmud Mahmud Maisa Maisa Maiya Liza Nurhana Dhea Parlina Nurul Fatimah Siti Fatimah Nurjanah Siti Marwa Maylan Widi Astuti