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All Journal Owner : Riset dan Jurnal Akuntansi IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Atma Jaya Accounting Reseach (AJAR) Al-Buhuts (e-journal) Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan
Muchriana Muchran
Universitas Muhammadiyah Makassar
Religion Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences Other

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Journal : Al-Buhuts (e-journal)

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Analisis Fraud Diamond Dalam Mendeteksi Finansial Statement Fraud pada Perusahaan Manufaktur di BEI Tahun 2018-2020 Muchriana Muchran; Sri Nengsi Eka; Asriani Hasan
Al-Buhuts Vol. 19 No. 1 (2023): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v19i1.2883

Abstract

This study aimed to identify the potential for fraudulent financial statements using fraud diamond analysis. Fraud Diamond was a concept that explains the factors that lead someone to commit fraud, namely pressure, opportunity, rationalization and ability. The pressure factor was determined based on financial stability, external pressures and financial goals. The opportunity factor was determined based on the nature of the industry and effective monitoring. Rationalization was supported by rationalization. Finally, capability was proxied by using capability. This study used revenue management to identify the potential for fraudulent financial statements. Management was measured using the F-Score indicator. A targeted sampling method was used in the sample selection in this study, with the sampling criteria being the financial statements of manufacturing companies listed on the Indonesian Stock Exchange (IDX) in 2018-2020. Based on these criteria, a sample of 11 companies was obtained during the three-year financial reporting period. This study was conducted using quantitative methods. The results showed that the variables financial stability, external pressures, financial goals, and type of industry had a significantly positive effect in detecting the potential for fraudulent accounts. The effective monitoring variable had no positive and significant effect in detecting fraudulent deals. Meanwhile, rationalization and skills did not have a significant negative impact on detecting the potential for fraudulent financial reports.
Pengaruh Aspek Manajemen Keuangan Daerah terhadap Transparansi Pengelolaan Keuangan Daerah Kabupaten Luwuk Timur Syarah Monika; Muchriana Muchran; Nasrullah Nasrullah
Al-Buhuts Vol. 19 No. 1 (2023): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v19i1.3525

Abstract

This study aims to examine whether the presentation of regional financial reports, accessibility of regional financial reports, and internal control affect the transparency of regional financial management in East Luwu Regency. This study used a type of quantitative research originating from primary and secondary data, by distributing questionnaires to all staff/employees at the East Luwu Regency BKAD office as many as 38 employees. The analytical methods used in this study are validity test, reliability test, classical assumption test, multiple linear regression analysis test, and hypothesis testing with the Coefficient of Determination Test (R2) and t test (Partial Test). The results of this study indicate that: 1) Presentation of regional financial reports has no positive and significant effect on the transparency of regional financial management. 2) The accessibility of regional financial reports has a positive and significant effect on the transparency of regional financial management. 3) Internal control has no positive and significant effect on the transparency of regional financial management.
Co-Authors Andi Jam’an Arizah, Ainun Asriani Hasan Eka Febrianti Fani Irawati Jaya, Asri Khalishah Ulfah Linda Arisanti Razak M. Fajrin A. Thaib Muryani Arsal Mutiara Fadillah Nasrullah Nasrullah Rika Ayudina Sri Nengsi Eka Syarah Monika