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All Journal Akuisisi : Jurnal Akuntansi International Journal of Trends in Accounting Research
Meldica Widya Ningrum
Universitas Negeri Semarang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analysis of BDS-Impacted Financial Performance: A Testing Direction for New Social Movement Theory Richatul Jannah; Fitrarena Widhi Rizkyana; Meilani Intan Pertiwi; Tiara Dwi Lestari; Akhila Fuji Safitri; Meldica Widya Ningrum
Akuisisi : Jurnal Akuntansi Vol. 21 No. 2 (2025)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v21i2.2459

Abstract

This study aims to analyze the impact of the BDS Movement on corporate financial performance using the New Social Movement Theory (NSMT) theoretical framework. By combining financial and theoretical aspects, this study is expected to contribute to an understanding of the complex relationship between business, social movements, and corporate financial performance. The BDS movement significantly impacted the performance of these four companies, both in terms of public perception, investor confidence, declining sales, and increased operational pressure. Companies with strong market diversification and risk management strategies, such as PT Fast Food Indonesia, Tbk and PT Unilever Indonesia, Tbk, were able to better weather the impact of the boycott, although they still experienced a decline in profits. On the other hand, PT MAP Boga Adiperkasa Tbk and PT Sarimelati Kencana Tbk showed greater vulnerability to the boycott due to their dependence on a more limited market segment. To survive in such a situation, a more flexible and proactive adaptation strategy is needed in the face of external pressures such as the boycott movement and unstable global economic conditions.
Analysis of Fraudulent Financial Statements Using the Perspective of Fraud Hexagon Theory Meldica Widya Ningrum; Nanik Sri Utaminingsih
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 7 No. 1 (2026): International Journal of Trends in Accounting Research (IJTAR), May 2026
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v7i1.1319

Abstract

This study aims to analyse the effect of the fraud hexagon theory, which includes financial stability, change in director, nature of industry, auditor changes, frequency of CEO pictures, and related party transactions on fraudulent financial statements. The population in this study are all mining sector companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. The sampling technique used was purposive, yielding a total of 154 units of analysis. This study uses secondary data with documentation techniques. The data were analysed using panel data regression in EViews 13. The results of this study indicate that the nature of the industry, the frequency of CEO photographs, and related-party transactions have a significant positive effect on fraudulent financial statements. Auditor changes have a significant negative effect on fraudulent financial statements. Neither financial stability nor a change in directors affects the issuance of fraudulent financial statements. This study uses the perspective of hexagon theory, with related party transactions and asset composition as proxies, both of which are still rarely researched. A sample of companies in the mining sector was selected because, according to ACFE 2024, the sector has experienced the largest fraud losses worldwide.
Co-Authors Akhila Fuji Safitri Meilani Intan Pertiwi Nanik Sri Utaminingsih Richatul Jannah Rizkyana, Fitrarena Widhi Tiara Dwi Lestari