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All Journal Jurnal Ilmiah Raflesia Akuntansi METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Tri Dharma Sipayung
Unknown Affiliation
Economics, Econometrics & Finance

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Pengaruh Teori Fraud Dalam Mendeteksi Kecenderungan Kecurangan Pengelolaan Dana Desa Dengan Religiusitas Sebagai Variabel Moderasi Pada Desa Di Kecamatan Lumban Julu Kabupaten Toba Grace Debora Manurung; Duma Megaria Elisabeth; Tri Dharma Sipayung
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 2 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v11i2.1125

Abstract

This research aims to determine the influence of fraud theory in detecting fraud and misappropriation of foreign funds with religiosity as a variable in the mode of income in Lumban Julu Sub-district, Toba Regency. This type of research is quantitative research using primary data. The population in this research is all village government officials and the sample uses a saturated sample, namely Village Heads, Village Heads, Affairs Heads, Section Heads, Hamlet Heads, in Villages in Lumban Julu District (12 Villages), 80 respondents. The data analysis technique used in this research is descriptive statistics. Primary data quality testing was carried out by conducting validity and reliability tests, classical assumption tests, multiple linear regression tests, hypothesis tests and moderation regression tests using the SPSS 26 application. The results of this research individually showed that pressure had no influence on Fraud Fraud Fraud Management of Government Funds. Opportunities have a negative and significant influence on the risk of fraud in the management of foreign funds. Rationalization has a positive and significant influence on the risk of fraud in the management of foreign funds. Religiosity cannot moderate the relationship between Right, Opportunity, Rationalization and the Risk of Fraud, Management of Foreign Funds
The Effect of Market Value and BID–ASK Spread on Stock Holding Period in LQ45 Companies Listed on the Indonesia Stock Exchange for the 2021–2024 Period Hutagalung, Itce; Arison Nainggolan; Tri Dharma Sipayung; Wesly Andri Simanjuntak
METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Vol 10 No 1 (2026): METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/jsika.Vol10No1.pp42-52

Abstract

This study aims to determine whether market value and bid-ask spread affect the holding period. The population of this study consists of LQ 45 companies listed on the Indonesia Stock Exchange for the period 2021-2024. The population includes 45 companies with the same sample that meets the criteria. The technique used is purposive sampling. The data analysis technique used is multiple linear regression. The results of the study show that partially, the independent variable market value has a significant effect on the stock holding period. The bid-ask spread does not have a significant effect on the stock holding period. Furthermore, simultaneous testing proves that market value and bid-ask spread have a significant effect on the stock holding period. In the coefficient of determination test, it was found that the variables market value and bid-ask spread can explain 83.6% of the holding period variable, while the remaining 16.4% is influenced by other variables outside the research model.
Co-Authors Arison Nainggolan Duma Megaria Elisabeth Grace Debora Manurung Hutagalung, Itce Wesly Andri Simanjuntak