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All Journal JAATB Journal of Accounting and Auditing
Wulandari Marbun, Aisyah
Unknown Affiliation
Humanities Economics, Econometrics & Finance Social Sciences

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Overview Of Fraudulent Behaviour At PT. Advantage SCM Wulandari Marbun, Aisyah; Satria Fernando, Jordi
Journal of Accounting and Auditing Vol. 1 No. 3 (2025): April 2025
Publisher : Yayasan Az Zukhruf Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65440/nyhg9832

Abstract

Abstract Purpose – Aims to obtain evidence regarding the effect of the whistleblowing system and financial pressure on fraud with good corporate governance as a moderating variable.Design/methodology/approach – This research uses a quantitative type, this research was conducted using a questionnaire distributed to employees of PT Advantage SCM, namely 250 questionnaires distributed via social media. Each questionnaire contains 49 questions for respondents to answer. From the distribution of respondents, 190 respondents answered. To get the results of this study, researchers used SmartPLS version 3.0. Findings – The results of this study found that the whistleblowing system has a negative effect on fraud and is not significant, financial pressure has a positive and insignificant effect on fraud, good corporate governance strengthens the whistleblowing system against fraud and good corporate governance strengthens financial pressure against fraud. Research limitations/implications – The limitation in this study is the response of the respondents, some employees who have been contacted are difficult to take the time to fill out the questionnaire within the specified time period.
Factors That Influence Share Prices In The Food And Beverages Subsector Listed On IDX 2021-2024 Wulandari Marbun, Aisyah; Santosa, Maliki Heru; Safitri, Khoirun Nuranisa
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 3 No 2 (2025): February 2025
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jaatb.v4i1.646

Abstract

Purpose – This study aims to determine the effect of Profitability, Good Corporate Governance, Corporate Social Responsibility and Leverage on Share Price. Design/methodology/approach – This research uses quantitative data, the sample in this study is subsector food and beverages which are listed on Indonesia Stock Exchange in the period 2021-2024 as many as 40 companies selected through purposive sampling method. The analysis technique used is multiple linear regression analysis with E-views 9 as software. Findings – The results of this study indicate that the Profitability variable is not significant on Share Price, Good Corporate Governance is not significant on Share Price, Corporate Social Responsibility is significant on Share Price and Leverage is not significant on Share Price Research limitations/implications – This study only has several limitations that should be considered when interpreting the result. Sample size is limited to the subsector food and beverages and this research year only during 2021-2024
Co-Authors Maliki Heru Santosa, Maliki Heru Safitri, Khoirun Nuranisa Satria Fernando, Jordi