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Nominal: Barometer Riset Akuntansi dan Manajemen
Published by Universitas Negeri Yogyakarta
ISSN : 23032065     EISSN : 25025430     DOI : 10.21831
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 276 Documents
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Pengaruh New Fraud Diamond dan Spesialisasi Industri Auditor Terhadap Kecurangan Laporan Keuangan Sukmana, Fedora Azalia Dwiputri; Fitriani, Indah; Widaningsih, Mimin
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 14 No. 2 (2025): Nominal September 2025
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v14i2.83940

Abstract

This study aims to determine the effect of the new fraud diamond and auditor industry specialization on financial statement fraud in health sector companies listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling so that 21 companies listed on the IDX in 2020-2023 were obtained. The analysis in this study used logistic regression analysis. The results show that the nature of industry and sales history have a positive and significant effect on financial statement fraud. Meanwhile, financial stability, earnings management, earnings growth, and director change have a positive but insignificant effect. External pressure, financial target, ineffective monitoring, and auditor industry specialization have a negative and insignificant effect. Overall, the New Fraud Diamond has no proven effect on financial statement fraud, and auditor industry specialization has no effect on the ability to detect fraud. The implication of this study shows that companies should monitor industry traits and high sales growth as manipulation risk factors, while investors should consider sales growth and healthcare industry characteristics before investing. Keywords: New Fraud Diamond, Auditor Industry Specialization, Fraudulent Financial Reporting, Healthcare Industry ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh new fraud diamond dan spesialisasi industri auditor terhadap kecurangan laporan keuangan pada perusahaan sektor kesehatan yang terdaftar di Bursa Efek Indonesia. Teknik pengambilan sampel yang digunakan adalah purposive sampling sehingga diperoleh 21 perusahaan yang terdaftar di BEI pada tahun 2020-2023. Adapun analisis pada penelitian ini menggunakan analisis regresi logistik. Hasil penelitian menunjukkan bahwa nature of industry dan history of sales berpengaruh positif dan signifikan terhadap kecurangan laporan keuangan. Sedangkan financial stability, manajemen laba, pertumbuhan laba, dan perubahan direksi berpengaruh positif namun tidak signifikan. External pressure, financial target, ineffective monitoring, dan spesialisasi industri auditor berpengaruh negatif dan tidak signifikan. Secara keseluruhan, New Fraud Diamond tidak terbukti berpengaruh terhadap kecurangan laporan keuangan, dan spesialisasi industri auditor tidak berpengaruh terhadap kemampuan medeteksi kecurangan. Implikasi penelitian ini menunjukkan bahwa perusahaan perlu mengawasi karakteristik industri dan pertumbuhan penjualan tinggi sebagai faktor risiko manipulasi laporan keuangan, serta investor dapat mempertimbangkan kondisi pertunbuhan penjualan dan memahami karakteristik industri kesehatan sebelum berinvestasi. Kata Kunci: New Fraud Diamond, Spesialisasi Industri Auditor, Kecurangan Laporan Keuangan, Industri Kesehatan
Pengaruh Independensi, Integritas, Profesionalisme, Struktur dan Pemahaman Standar Audit terhadap Kompetensi Calon Auditor Maria Cita Verene Gunadi; Kawedar, Warsito
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 14 No. 2 (2025): Nominal September 2025
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v14i2.85547

Abstract

This study analyzes the influence of independence, integrity, professionalism, audit structure, and understanding of auditing standards on the competence of accounting students as prospective auditors. The research sample consisted of 340 undergraduate accounting students from an A-accredited university in Semarang who had completed the auditing course. A quantitative approach was used by distributing an online questionnaire via Google Forms. The results show that audit structure and understanding of auditing standards have a positive and significant effect on student competence. Conversely, independence, integrity, and professionalism do not show a significant effect. These findings highlight the importance of mastering audit structure and standards in shaping competent auditors, although ethical values remain essential to be instilled. Keywords: Independence, Integrity, Professionalism, Audit Structure, Auditing Standards, Audit Competence  ABSTRAK Penelitian ini menganalisis pengaruh independensi, integritas, profesionalisme, struktur audit, dan pemahaman standar audit terhadap kompetensi mahasiswa akuntansi sebagai calon auditor. Sampel penelitian terdiri dari 340 mahasiswa S-1 akuntansi dari universitas berakreditasi A di Semarang yang telah menempuh mata kuliah audit. Penelitian menggunakan pendekatan kuantitatif melalui penyebaran kuesioner daring via Google Form. Hasil menunjukkan bahwa struktur audit dan pemahaman standar audit berpengaruh positif dan signifikan terhadap kompetensi mahasiswa. Sebaliknya, independensi, integritas, dan profesionalisme tidak menunjukkan pengaruh signifikan. Temuan ini menegaskan pentingnya pemahaman struktur dan standar audit dalam membentuk auditor yang kompeten, meskipun nilai-nilai etika tetap perlu ditanamkan.  Kata Kunci: Independensi, Integritas, Profesionalisme, Struktur Audit, Standar Audit, Kompetensi Audit
Pengaruh Kepemilikan Manajerial, Dewan Komisaris Independen, Komite Audit, Leverage dan Profitabilitas Terhadap Pengungkapan Sustainable Development Goals (SDGs) Purwitasari, Oktavia; Sriyono
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 14 No. 2 (2025): Nominal September 2025
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v14i2.87284

Abstract

This study aims to examine the effect of Managerial Ownership, Independent Board of Commissioners, Audit Committee, Leverage, and Profitability on the disclosure of Sustainable Development Goals (SDGs) in financial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The data used are secondary data obtained from annual reports and sustainability reports. The research sample was selected using purposive sampling, resulting in a total of 371 observational data. The analysis was conducted using multiple linear regression. The results show that the Audit Committee has a significant negative effect on SDGs disclosure and leverage has a significant positive effect on SDGs disclosure, while Managerial Ownership, Independent Board of Commissioners, and Profitability have no significant effect on SDGs disclosure in financial sector companies listed on the IDX. The implications of this research result in policy formulation, where the research results can strengthen the argument for the need for more detailed and measurable SDGs disclosure standards, so that they do not stop at merely normative narratives. Keywords: Managerial Ownership, Independent Board of Commissioners, Audit Committee, Leverage, Profitability, Sustainable Development Goals ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh Kepemilikan Manajerial, Dewan Komisaris Independen, Komite Audit, Leverage, dan Profitabilitas terhadap pengungkapan Sustainable Development Goals (SDGs) pada perusahaan sektor keuangan yang terdaftar di BEI selama periode 2021-2024. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan tahunan dan laporan keberlanjutan. Sampel penelitian dipilih menggunakan metode purposive sampling, dengan total 371 data observasi. Analisis dilakukan menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa Komite Audit berpengaruh negatif signifikan terhadap SDGs dan Leverage berpengaruh positif terhadap pengungkapan SDGs, sedangkan Kepemilikan Manajerial, Dewan Komisaris Independen, dan Profitabilitas tidak berpengaruh signifikan pada perusahaan sektor keuangan di BEI. Implikasi hasil penelitian ini dalam perumusan kebijakan, dimana hasil penelitian dapat memperkuat argumentasi perlunya standar pengungkapan SDGs yang lebih rinci dan terukur, sehingga tidak berhenti pada narasi normatif semata. Kata Kunci: Kepemilikan Manajerial, Dewan Komisaris Independen, Komite Audit, Profitabilitas Leverage, Tujuan Pembangunan Berkelanjutan
The Effect of Family Ownership Concentration and Sustainability Reporting: Does Corporate Governance Matter? Rohma, Frida Fanani; Bullah, Habi; Chamalinda , Khy’sh Nusri Leapatra; Zulfatillah, Auliya
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 14 No. 2 (2025): Nominal September 2025
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v14i2.87872

Abstract

This research investigates the effect of family ownership concentration and sustainability reporting. Besides, this study also identifies the moderating role of corporate governance on the relationship between those two variables. This study uses a quantitative method using banking industry data listed on the Indonesia Stock Exchange with a total sample during the observation period of 65 data. The existence of special provisions regarding sustainable disclosure makes the banking industry quite representative to be used as a research sample. The results of the study show that the family ownership structure tends to minimize sustainable reporting. Interestingly, most industries in Indonesia are dominated by families, which has the potential to become one of the barriers to foreign investment. The findings of this study indicate that the existence of corporate governance can weaken the influence of family ownership concentration on sustainable reporting. The existence of good governance can be a filter for the negative impact of the concentration of family ownership on sustainable reporting. Keywords: Ownership Structure, Governance, Sustainability Reporting, Families, Opacity  ABSTRAK Penelitian ini mengkaji pengaruh konsentrasi kepemilikan keluarga terhadap pelaporan keberlanjutan. Selain itu, penelitian ini juga mengidentifikasi peran moderasi tata kelola perusahaan terhadap hubungan kedua variabel tersebut. Penelitian ini menggunakan metode kuantitatif dengan menggunakan data industri perbankan yang terdaftar di Bursa Efek Indonesia with a total sample during the observation period of 65 data. Adanya ketentuan khusus mengenai pengungkapan berkelanjutan menjadikan industri perbankan cukup representatif untuk dijadikan sampel penelitian. Hasil penelitian menunjukkan bahwa struktur kepemilikan keluarga cenderung meminimalisir pelaporan berkelanjutan. Menariknya, sebagian besar industri di Indonesia didominasi oleh keluarga, yang berpotensi menjadi salah satu hambatan investasi asing. Temuan penelitian ini menunjukkan bahwa keberadaan tata kelola perusahaan dapat memperlemah pengaruh konsentrasi kepemilikan keluarga terhadap pelaporan berkelanjutan. Keberadaan tata kelola yang baik dapat menjadi penyaring dampak negatif konsentrasi kepemilikan keluarga terhadap pelaporan berkelanjutan. Kata Kunci: Struktur Kepemilikan, Tata kelola, Pelaporan Berkelanjutan, Keluarga, Ketertutupan
The Role of Firm Size, Leverage, and Governance in Earnings Management: A Comparative Study of IDX and BRVM Cisse, Mohamed; Priantinah, Denies
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 14 No. 2 (2025): Nominal September 2025
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v14i2.74606

Abstract

This research aimed to comparatively analyze the influence of key corporate governance mechanisms on earnings management in the consumer goods industry across two distinct markets: the Bourse Régionale des Valeurs Mobilières (BRVM) and the Indonesia Stock Exchange (IDX) during the 2019-2022 period. The study employed simple linear regression to analyze the data. The results indicate a notable divergence in the impact of these governance variables between the two exchanges. For IDX-listed companies, a statistically significant relationship was observed exclusively between leverage and earnings management. The remaining variables, company size, independent board of commissioners, audit quality, and managerial ownership, did not exhibit a significant influence. Conversely, the analysis of BRVM-listed firms showed that company size and managerial ownership were significant predictors of earnings management, whereas leverage, the independent board of commissioners, and audit quality were not. Keywords: Earnings Management, Company Size, Leverage, Corporate Governance Mechanisms ABSTRAK Penelitian ini bertujuan membandingkan dampak mekanisme tata kelola, termasuk Ukuran Perusahaan, Leverage, Dewan Komisaris Independen, Kualitas Audit, dan Kepemilikan Manajemen, terhadap Manajemen Laba di Industri Barang Konsumen yang terdaftar di BRVM dan IDX dari tahun 2019-2022. Analisis regresi linear sederhana digunakan sebagai Teknik analisis data penelitian ini. Hasil penelitian menunjukkan perbedaan yang signifikan antara BRVM dan IDX terkait pengaruh mekanisme tata kelola korporat terhadap Manajemen Laba. Di IDX, Leverage secara signifikan mempengaruhi Manajemen Laba. Selanjutnya, Ukuran Perusahaan, Dewan Komisaris Independen, Kualitas Audit, dan Kepemilikan Manajerial tidak signifikan. Selanjutnya, pada perusahaan yang terdaftar pada BRVM , Ukuran Perusahaan dan Kepemilikan Manajerial secara individual menunjukkan pengaruh signifikan terhadap Manajemen Laba. Namun, Leverage, Dewan Komisaris Independen, dan Kualitas Audit tidak menunjukkan pengaruh signifikan terhadap Manajemen Laba. Kata Kunci: Manajemen Laba, Ukuran Perusahaan, Leverage, Mekanisme Tata Kelola Perusahaan
The Effect of Economic, Environmental, and Social Aspects on Manufacturing Companies’ Financial Performance in Indonesia Ramadhan, Muhammad; Ermaya, Husnah Nur Laela
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 14 No. 2 (2025): Nominal September 2025
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v14i2.82911

Abstract

The purpose of this study is to examine the influence of economic, environmental, and social aspects of sustainability reports on the financial performance of manufacturing companies in Indonesia for the period 2021-2023. The sample in this study consisted of 70 companies listed on the Indonesia Stock Exchange for the period 2021-2023 and was obtained using a purposive sampling method. The analysis was conducted using Panel Data Regression. This study found that economic and social aspects had no effect on financial performance, and environmental aspects had a negative effect on financial performance. The implication of this study is that manufacturing companies need to reconsider the use of sustainability reports as a short-term strategy to improve financial performance, and policymakers need to review regulations so that sustainability reports become not only a formal obligation but also a strategic tool that helps manufacturing companies improve financial performance in the future. Keywords: Financial Performance, Economic Aspect, Social Aspect, Environmental Aspect ABSTRAK Tujuan dari penelitian ini adalah untuk menguji pengaruh aspek ekonomi, lingkungan, dan sosial dari laporan keberlanjutan terhadap kinerja keuangan perusahaan manufaktur di Indonesia untuk periode 2021-2023. Sampel dalam penelitian ini terdiri dari 70 perusahaan yang terdaftar di Bursa Efek Indonesia untuk periode 2021-2023 dan diperoleh menggunakan metode purposive sampling. Analisis dilakukan menggunakan Regresi Data Panel. Penelitian ini menemukan bahwa aspek ekonomi dan sosial tidak berpengaruh terhadap kinerja keuangan, dan aspek lingkungan berpengaruh negatif terhadap kinerja keuangan. Implikasi dari penelitian ini adalah perusahaan manufaktur perlu mempertimbangkan kembali penggunaan laporan keberlanjutan sebagai strategi jangka pendek untuk meningkatkan kinerja keuangan, dan pembuat kebijakan perlu meninjau kembali peraturan sehingga laporan keberlanjutan tidak hanya menjadi kewajiban formal tetapi juga alat strategis yang membantu perusahaan manufaktur meningkatkan kinerja keuangan di masa mendatang.  Kata Kunci: Kinerja Keuangan, Aspek Ekonomi, Aspek Sosial, Aspek Lingkungan

Page 28 of 28 | Total Record : 276

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