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All Journal STRATEGIC Research In Management and Accounting (RIMA)
Sopian Sopian
PKN STAN
Economics, Econometrics & Finance Education Social Sciences

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Pengaruh Waktu Pemasukan Dokumen, Jumlah Partisipan, dan Tingkat Inflasi terhadap Persentase Hasil Tender pada Kementerian Keuangan Bagas Johantri; Sopian Sopian; R Sukmono
Strategic : Jurnal Pendidikan Manajemen Bisnis Vol 22, No 1 (2022): Strategic
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/strategic.v22i1.45662

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh waktu pemasukan dokumen, jumlah partisipan, dan tingkat inflasi terhadap persentase hasil tender pengadaan pekerjaan konstruksi pada Kementerian Keuangan. Penelitian ini menggunakan 230 data tender pada kurung waktu 2019 s.d 2021 yang diperoleh dari situs Layanan Pengadaan Secara Elektronik (LPSE) Kementerian Keuangan. Berdasarkan analisis regresi linier berganda diperoleh hasil bahwa waktu pemasukan dokumen tidak berpengaruh signifikan terhadap persentase hasil tender. Jumlah partisipan dan tingkat inflasi berpengaruh signifikan terhadap persentase hasil tender. Jumlah partisipan tender berpengaruh negatif terhadap persentase hasil tender sedangkan tingkat inflasi berpengaruh positif. Penelitian ini juga menunjukkan bahwa variabel-variabel tersebut berpengaruh secara simultan terhadap persentase hasil tender. Nilai koefisien determinasi (R-Square) penelitian ini adalah sebesar 0,681. Hasil penelitian ini secara praktis dapat membantu Pejabat Pembuat Komitmen (PPK) dan Kuasa Pengguna Anggaran (KPA) dalam memperkirakan hasil tender dan membuat alternatif kebijakan optimalisasi belanja pemerintah.
FRAUD DIAMOND FOR DETECTION OF FINANCIAL STATEMENT MISREPRESENTATION IN THE MANUFACTURING INDUSTRY Rizqi Ayu Mentari; Sopian Sopian
Research In Management and Accounting (RIMA) Vol 5, No 2 (2022): December
Publisher : Faculty of Business, Widya Mandala Surabaya Catholic University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v5i2.4005

Abstract

This research was conducted to obtain empirical evidence regarding fraud, primarily due to fraud in financial reports based on the fraud diamond theory. This study tested six independent variables; financial stability, external pressure, financial targets, effective monitoring, rationalization, and capability. P-Score Model is used to detect potential fraudulent financial statements. The objects studied were 103 manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019 with 515 annual reports. The results of this study indicate that only two variables have an effect in detecting fraud in financial statements. The variables that have a significant effect are financial stability as proxied by the ratio of changes in assets and financial targets as proxied by the ratio of return on assets (ROA). Other variables represented by external pressure, effective monitoring, rationalization, and capability did not affect the detection of potential fraudulent financial statements. These findings may benefit auditors in predicting fraud in financial statements, considering the fraud diamond environment. 
Co-Authors Bagas Johantri R Sukmono Rizqi Ayu Mentari