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INDONESIA
Jurnal Ekonomi Manajemen Bisnis dan Akuntansi
Published by PT. Altaf Publishing Corp
ISSN : -     EISSN : 30633796     DOI : https://doi.org/10.70895/jemba
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ekonomi Manajemen Bisnis dan Akuntansi (JEMBA) published since July 2024 by publisher PT. Altaf Publishing Corp. Contains articles taken from research in the fields of Accounting, Economics and Business Management, published twice in January and July. Accounting: Financial Accounting Public Sector Accounting Management Accounting Auditing Corporate Governance Ethics and Professionalism Corporate Finance Accounting Education Capital Market Information System Sustainability Reporting Economics: Macroeconomics Microeconomics Urban economy Property appraisal Islamic economists Banking financial institutions Management: Human Resource Management Financial Management Marketing Management Strategic Management Organizational Behaviour Operations Management Change Management Entrepreneurship E-Business Supply Chain Management Logistic Management
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 22 Documents
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Analisis of Indications of Financial Statement Fraud: A Fraud Hexagon Approach Astuti Anggraini; Einde Evana; Tri Joko Prasetyo
Jurnal Ekonomi Manajemen Bisnis dan Akuntansi Vol. 2 No. 1 (2025): (July) Jurnal Ekonomi Manajemen Bisnis dan Akuntansi
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/jemba.v2i1.74

Abstract

Financial statement fraud remains prevalent in Indonesia, particularly within the financial sector. This study aims to evaluate the influence of the six elements of the Fraud Hexagon theory on the occurrence of fraudulent financial reporting among companies in the financial industry. These six elements are operationalized through the following proxy variables: stimulus (financial stability), opportunity (ineffective monitoring), rationalization (auditor change), capability (director change), ego (arrogance), and collusion (whistleblowing system). The study population comprises all companies listed on the Indonesia Stock Exchange that were involved in financial statement fraud between 2019 and 2023. Using a purposive sampling method, the final sample consisted of 100 data points from 20 companies. Data analysis involved logistic regression, model fit testing, and both multivariate and univariate hypothesis testing. The results indicate that the variables opportunity, rationalization, and collusion significantly influence the likelihood of financial statement fraud, while stimulus, capability, and ego do not exhibit a statistically significant effect.
CEO Characteristics and Their Impact on Financial Distress: Evidence from Indonesia’s State-Owned Non-Financial Enterprises Adien Husnun Nabila; Fitra Dharma; Liza Alvia
Jurnal Ekonomi Manajemen Bisnis dan Akuntansi Vol. 2 No. 1 (2025): (July) Jurnal Ekonomi Manajemen Bisnis dan Akuntansi
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/jemba.v2i1.75

Abstract

Company performance can be influenced by internal managerial factors, particularly the characteristics of the Chief Executive Officer (CEO), including age, gender, educational background, experience, and CEO duality. Guided by the Upper Echelon Theory, this study aims to examine the effect of CEO characteristics on financial distress in non-financial state-owned enterprises (SOEs) in Indonesia. The research population includes SOEs listed on the Indonesia Stock Exchange from 2020 to 2024. Using purposive sampling, 95 firm-year observations were selected and analyzed using multiple linear regression. The results reveal that CEO gender, education, and duality have a significant positive effect on financial distress, while CEO age and experience do not have a statistically significant impact. These findings suggest that leadership attributes, especially CEO structure and educational attainment, are important determinants in mitigating or exacerbating a firm's financial vulnerability. The study provides insights for policymakers and boards of commissioners in improving CEO appointment criteria to enhance the financial sustainability of SOEs.

Page 3 of 3 | Total Record : 22

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