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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Students´ Journal of Accounting and Banking SEIKO : Journal of Management & Business Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL PENDIDIKAN TAMBUSAI PROFICIO: Jurnal Pengabdian Masyarakat Jurnal Akuntansi Dan Bisnis Indonesia (JABISI)
Arief Himmawan Dwi Nugroho
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Humanities Computer Science & IT Economics, Econometrics & Finance Education Social Sciences Other

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Journal : SEIKO : Journal of Management

 1 
Mendeteksi Fraud Pentagon Terhadap Fraudulent Financial Reporting Menggunakan Model Beneish M-score pada Perusahaan Manufaktur Ajeng Widyaningsih; Arief Himmawan Dwi Nugroho
SEIKO : Journal of Management & Business Vol 5, No 2 (2022): July - December
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v5i2.2309

Abstract

Abstrak Penelitian ini menguji pengaruh target keuangan, stabilitas keuangan, tekanan eksternal, pengawasan yang tidak efektif, sifat industri, pergantian auditor, opini audit, pergantian direksi, dewan komisaris independen, dan frekuensi foto CEO terhadap kecurangan pelaporan keuangan. Populasi yangHdigunakan adalah perusahaan manufakturHyang telah terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2020. Teknik pengumpulan data yang digunakan dalam penelitian ini menggunakan metode purposive sampling dengan sampel sebanyak 41 perusahaan. Hasil penelitian ini menunjukkan bahwa targetHkeuangan dan opini audit berpengaruhinegatif signifikan terhadap kecurangan pelaporan keuangan. Stabilitas keuangan, tekanan eksternal, pengawasanHyang tidak efektif, sifat industri, pergantian auditor, pergantian direksi, dewan komisaris independen, dan frekuensi foto CEO tidak berpengaruhiterhadap kecurangan pelaporan keuangan. Kata Kunci: Kecurangan Pelaporan Keuangan, Target Keuangan Abstract This study examines the effect of financial targets, financial stability, external pressure, ineffective monitoring, nature of the industry, change in auditor, audit opinion, change of directors, independent board of commissioners, and frequent number of CEO’s picture on fraudulent financial reporting. The populationHused is a manufacturing companyIthat has been listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. The data collection technique used in this study used a purposive sampling method with a sample of 41 companies. The results of this study indicate that financial targets and audit opinions have a significant negative effect on fraudulent financial reporting. Financial stability, external pressure, ineffective monitoring, nature of the industry, change in auditor, change of directors, independent board of commissioners, and frequent number of CEO’s picture have no effect on fraudulent financial reporting. Keywords: Fraudulent Financial Reporting, Financial Target
Mendeteksi Kecurangan Pelaporan Keuangan Dengan Fraud Pentagon Studi Empiris Perusahaan BUMN Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2019-2021 Handariyatul Mustagfiroh; Arief Himmawan Dwi Nugroho
SEIKO : Journal of Management & Business Vol 6, No 1 (2023): January - Juny
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i1.3666

Abstract

This study aims to examine the effect of Pentagon Fraud on Fraudulent Financial Reporting Detection. The subjects in this study are state-owned enterprises (BUMN) listed on the Indonesia Stock Exchange (IDX) with a research period of 2019-2021. The sample in this study used a purposive sampling technique with a total of 41 state-owned companies. The analysis technique in this study used Partial Least Square (PLS) with the SmartPLS 4.0.8.7 tool. This study obtained the results that (1) Financial Stability has an effect on the Detection of Fraudulent Financial Reporting, (2) Ineffective Monitoring has no effect on the Detection of Fraudulent Financial Reporting, (3) Change in CEO has an effect on the Detection of Fraudulent Financial Reporting, (4) Frequent Number of CEO's Pictures have no effect on Fraudulent Financial Reporting Detection, (5) Change of Director has effect on Fraudulent Financial Reporting Detection, (6) Change in Auditor has effect on Fraudulent Financial Reporting Detection, (7) External Pressure has effect on Fraudulent Financial Reporting Detection, (8) Nature of Industry has no effect on Detection of Fraudulent Financial Reporting, (9) Financial Target has effect on Detection of Fraudulent Financial Reporting, (10) Total Accrual Ratio has no effect on Detection of Fraudulent Financial Reporting Keywords: Fraud; Fraud Pentagon; Fraudulent Financial Reporting.
Co-Authors 08.05.52.0032 Stevani Septiana Intan Prabandari 08.05.52.0158 Meilisa Nur Fitriyani 09.05.52.0036 Wulandari Noviani Wijayanti 09.05.52.0107 Yulia Wijayanti 09.05.52.0146 Sulistyowati 09.05.52.0180 Suhartini 10.05.52.0081 Mentari Ratna Sari 10.05.52.0131 Ria Nathasia Agus Budi Hartono Ajeng Widyaningsih Almira Nadia Calista Aprih Santoso Ardiani Ika Sulistyawati Bambang Sutedjo Gusmao, Cristino Handariyatul Mustagfiroh Illyasa, Nizar Putra, Harmanda Berima Salsabiila Zaeninaa Vani Amilia Dewi, 13.05.52.0133 Vani Amilia Dewi, 13.05.52.0133 Wanadica Putri, Rizky Asmarani