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Journal : International Journal of Economics, Business and Accounting Research (IJEBAR)

DETECTING FRAUDULENT OF FINANCIAL STATEMENTS USING FRAUD S.C.O.R.E MODEL AND FINANCIAL DISTRESS Andrew Andrew; Candy Candy; Robin Robin
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 1 (2022): IJEBAR
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i4.4394

Abstract

The problem of fraud in financial statements is a global problem that has crossed borders of time and country. This research was created to prevent fraud by detecting financial statements listed on the Indonesia Stock Exchange (IDX). The fraud detection tools used in this research are F-S.C.O.R.E and Financial Distress. S.C.O.R.E stands for Stimulus, Capability, Opportunity, Rationalization, and Ego, which are supporting variables in detecting fraud. The research results show that Stimulus, Capability, and Financial Distress effectively detect fraud. Fraud detection in the research concluded that companies that have strong indications of committing fraud are companies categorized in industrials in the IDX Industrial Classification.
HERDING BEHAVIOR OF INDONESIA INVESTOR: ROLE OF PERSONALITY TRAITS AND MOTIVATION FACTORS Candy Candy; Indra Novita
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 2 (2021): IJEBAR, VOL. 05 ISSUE 02, JUNE 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i2.2465

Abstract

This study aimed to determine the relationship between personality traits and motivation factors that causes herding behavior among individual investors in Indonesia. Personality traits included compliant, aggressive, and detached, while motivation factors used the cognitive ability, social factors, and emotional factors. This study's research method uses an online survey by distributing questionnaires to the stock investor in Indonesia. There were 460 questionnaires collected from the distribution of 1,534 sets of the questionnaire, and there were also 52 sets of the questionnaire are incompleted—the collected sets of data analyzed by using multiple regression. This study indicates that a compliant and aggressive personality has a significant positive effect on herding behavior. Meanwhile, a detached personality has a significant negative effect on herding behavior. Apart from that, the motivational factors that comprise cognitive ability, social factors, and emotional factors also significantly affected herding behavior.