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Duma Sitinjak, Norman
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Economics, Econometrics & Finance

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Pentagon Fraud Analysis of Fraud Financial Statement Actions: The Role of Family Ownership as Moderation Variable Abadi, Rosaria; Safriliana, Retna; Zuhroh, Diana; Chandrarin, Grahita; Duma Sitinjak, Norman
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 2 (2023): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v6i2.2815

Abstract

Financial statements will function optimally if presented with qualitative elements, including easy-to-understand, reliable, comparable, and relevant. In preventing any acts of misrepresentation of financial statements, it is necessary to encourage the ownership of family shares. The research method uses quantitative analysis using the Moderator Regression Analysis (MRA) model. The results of this study indicate that in the first hypothesis, it is suspected that there is an influence of Pressure on financial statements fraud. From the results of the T-test, it is known that the sig value is smaller than 0.05, which is 0.000. The t-count value is greater than the t-table (5.461>1.661). This study concludes that the pressure variable influences fraud. The variable financial statements of Family Ownership cannot strengthen the impact of Competence on fraudulent financial statements, and the variable family ownership cannot enhance the effect of arrogance on fraudulent financial statements.
Fiscal Decentralization and The Keynesian Multiplier: Evidence From Indonesian Regional Governments Anangga Diffia, Hendy; Harmono, Harmono; Duma Sitinjak, Norman; Zuhroh , Diana
Jurnal Akuntansi dan Perpajakan Vol. 11 No. 2 (2025): September 2025
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v11i2.15888

Abstract

Regional revenue components affect Economic Growth through different spending allocation mechanisms in Indonesia's fiscal decentralization system. This research analyze the transmission mechanism of Local Government Revenue, Transfer Revenue, and Other Legitimate Revenues to Economic Growth through the mediation of Operating Expenditure and Capital Expenditure in 38 regencies and cities in East Java Province for the period 2019-2023. The study uses a quantitative methodology with multiple linear regression analysis and path analysis on panel data consisting of 190 observations, with data sources from the Directorate General of Fiscal Balance and the Central Statistics Agency. The findings show that all revenue components have a direct negative effect on economic growth, confirming the Keynesian economic theory that government revenue mobilization creates a contractionary effect without proper spending allocation. Operating Expenditure shows a greater influence in stimulating economic growth than Capital Expenditure. Path analysis shows that Local Government Revenue and Transfer Revenue contribute positively to Economic Growth through the mediation of Operating Expenditure. The results of the study provide fundamental policy implications for optimizing the composition of regional spending in order to maximize the fiscal multiplier effect and increase the effectiveness of economic stimulus in regional development strategies.
Co-Authors Abadi, Rosaria Anangga Diffia, Hendy Diana Zuhroh Grahita Chandrarin Harmono, Harmono Retna Safriliana Zuhroh , Diana