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All Journal Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis
Mega Andani
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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DETEKSI FINANCIAL STATEMENT FRAUD: PENGUJIAN FRAUD DIAMOND PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Rakhmi Ridhawati; Mega Andani; Mellani Yuliastina; Jadidah Jadidah
Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Vol 14 No 2 (2021): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.14 No.2 September 2021
Publisher : SEKOLAH TINGGI ILMU EKONOMI NASIONAL (STIENAS) BANJARMASIN

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Abstract

The purpose of this study was to prove and analyze Fraud Financial Statement Detection with Fraud Diamond Testing in Manufacturing corporations in the consumer goods industry sector listed on the IDX in the 2016-2018 period. This research used quantitative methods. The population of this study was manufacturing corporations in the consumer goods industry sector listed on the IDX in the 2016-2018 period. The sample of this study was 37 companies with a total of 111 data. The results of this study indicate that financial targets has no effect on financial statement fraud. External pressure has no effect on financial statement fraud. The nature of the industry has an effect the financial statement fraud. The ineffectiveness of supervision has no effect on financial statement fraud. The change of auditors has no effect on the financial statement fraud. Change of directors has no effect on financial statement fraud. Simultaneously, financial objectives, external pressures, the nature of the industry, ineffective supervision, turnover of auditors, and changes in directors has an impact on financial statement fraud.
PENGARUH PENGENDALIAN INTERNAL, KOMPENSASI DAN PERSONAL ATTITUDE TERHADAP FRAUD PADA PT REVIMA FITNESS INDONESIA Mega Andani; Indra Saputra; Iin Parlina
Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis Vol 16 No 1 (2023): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol 16. No.1 Maret 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Nasional (STIENAS) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53651/jdeb.v16i1.420

Abstract

This research aims to examine and analyze the effect of Internal Control, Compensation and Personal Attitude on Fraud at PT Revima Fitness Indonesia. The population of this research are all employees of PT Revima Fitness Indonesia. The research sample used saturated sampling of 36 people. Analysis using logistic regression. The results of the research show that Internal Control has an effect on Fraud at PT Revima Fitness Indonesia. Compensation has an effect on PT Revima Fitness Indonesia's fraud. Personal attitude influences PT Revima Fitness Indonesia's fraud. Internal Control, Compensation, Personal attitude towards PT Revima Fitness Indonesia fraud.
PENGARUH KUALITAS LABA, INCOME SMOOTHING, DAN FINANCIAL DISTRESS TERHADAP NILAI PERUSAHAAN Mega Andani; Indra Saputra
Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis Vol 16 No 2 (2023): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.16 No.2 September 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Nasional (STIENAS) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53651/jdeb.v16i2.446

Abstract

This purpose of this study was to found whether effect Profit Quality, Income Smoothing, and Financial Distress on Company Value (Empirical Study of Mining Companies Listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period). The sample drawn by purposive sampling and fulfill sample selection criteria. Methods of data analysis using multiple linear regression method. The results of the study show that the variable Earning Quality has an effect on Firm Value, while the Income Smoothing and Financial Distress variable has no effect on Firm Value. The results of simultaneous research on Profit Quality, Income Smoothing, and Financial Distress has an effect on Firm Value.
Co-Authors Iin Parlina Indra Saputra Indra Saputra Jadidah Jadidah Mellani Yuliastina Rakhmi Ridhawati