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All Journal Akrab Juara : Jurnal Ilmu-ilmu Sosial Journal of Applied Accounting And Business (JAAB) Prosiding Seminar Nasional Unimus
Dede Pramurza
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Humanities Biochemistry, Genetics & Molecular Biology Chemistry Economics, Econometrics & Finance Engineering Health Professions Medicine & Pharmacology Nursing Public Health

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Journal : Akrab Juara : Jurnal Ilmu-ilmu Sosial

 1 
ANALISIS PENGARUH FRAUD DIAMOND DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD PADA PERUSAHAANSUB SEKTOR FARMASI DI BURSA EFEK INDONESIA TAHUN 2013-2018 Dede Pramurza
Jurnal Akrab Juara Vol 6 No 1 (2020)
Publisher : Yayasan Akrab Pekanbaru

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Abstract

Penelitian ini bertujuan untuk mendapatkan bukti empiris tentang efektivitas dari fraud diamond yaitu pressure, opportunity, rasionalisasi dan capability dalam mendeteksi financial statement fraud. Variabel dari fraud diamond yang digunakan adalah tekanan dengan proxy financial target (ROA), opportunity dengan proxy ineffective monitoring, rasionalisasi dan capability. Dalam penelitian ini untuk mendeteksi kecurangan laporan keuangan menggunakan proksi manajemen laba sebagai variabel dependen. Populasi dalam penelitian ini adalah Perusahaan Sub Sektor Farmasi di Bursa Efek Indonesia Tahun 2013-2018. Jumlah sampel penelitian ini adalah 11 perusahaan. Analisis data hipotesis menggunakan regresi linier berganda. Hasil penelitian ini menunjukkan bahwa financial stability memiliki nilai signifikan 0,021 < 0,05 dan t-hitung < t-tabel atau -2.456 < 2,059 maka terdapat pengaruh financial stability terhadap Manajemen laba, Effective Monitoring memiliki nilai signifikan 0,049 < 0,05 dan t-hitung < t-tabel atau -2,066 < 2,059 maka terdapat pengaruh Effective Monitoring) terhadap manajemen laba. razionalitation memiliki nilai signifikan 0,365 > 0,05 dan t-hitung < t-tabel atau -0,923 < 2,059 maka tidak terdapat pengaruh yang signifikan antara razionalitation manajemen laba dan Capability memiliki nilai signifikan 0.126 > 0,05 dan t-hitung < t-tabel atau -1,584 < 2,059 maka tidak terdapat pengaruh yang signifikan antara capability manajemen laba sedangkan secara simultan memiliki nilai signifikan 0,062 > 0,05 dan diperkuat dengan F-hitung > F-tabel 2,576 < 2,74 yang berarti tidak terdapat pengaruh yang signifikan secara simultan antara financial stability, effective monitoring, rationalization dan capability dalam mendeteksi financial statement fraud pada Perusahaan Sub Sektor Farmasi di Bursa Efek Indonesia Tahun 2013-2018.
ANALISIS PERBANDINGAN KINERJA KEUANGAN PERUSAHAAN PROSPEKTOR DAN DEFENDER STUDI KASUS PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA(BEI) TAHUN 2015-2020 Dede Pramurza
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol 7 No 1 (2022): Februari
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58487/akrabjuara.v7i1.1769

Abstract

This study aims to determine how the comparison of the financial performance of the Prospector and Defender companies? The analytical tool used in this study is a moderated regression analysis with the help of statistical software version 25. The data source comes from the annual financial report. The data collection technique was carried out by library research techniques. The method used is a quantitative and qualitative method, namely both methods are used as observations involving numbers in the form of calculations and to analyze financial data in the company by using theories or concepts as a reference. Based on the research shows that from the results of calculations and data analysis, it can be concluded that the financial performance of the prospector is greater in value than the Defender company so that there are differences between the Prospector and Defender companies, where the Prospector is 4 ICBP companies. The factor value is 1358.92683 MYOR. The factor value is 31.93863 CEKA. ,06373 MLBI Factor Value -163.94748 and Defender 4 ULTJ Company Factor Value -181.1815 ROTI Factor Value -214,03104 STTP Factor Value with Factor Value -335,73858 Factor -377,2633 Value.
PENGARUH FAKTOR-FAKTOR FUNDAMENTAL DAN RESIKO SISTIMATIK TERHADAP HARGA SAHAM PADA PERUSAHAAN YANG TERDAFTAR PADA INDEKS LQ 45 TAHUN 2014-2018 Dede Pramurza; Dewi Ernita
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol 7 No 4 (2022): November
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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Abstract

This study aims to determine the effect of fundamental factors and systematic risk on stock prices with objects in companies listed on the LQ 45 index in 2014-2018. Fundamental factors are measured using Return On Assets (ROA), Return On Equity (ROE), Earning Per Share (EPS), Debt to Equity Ratio (DER) which have represented each company reporting account. While systematic risk is measured using stock beta. The samples used in this study were 21 companies listed on the LQ 45 index for 2014-2018 and the sample was taken using purvosive sampling. The results of the study found that the independent variables namely Return On Assets (ROA), Return On Equity (ROE) and Systematic Risk had no effect on stock prices while Earning Per Share (EPS), Debt to Equity Ratio (DER) had an influence. This study has an adjusted R-square value of 0.813 which indicates the ability of the independent variables in this study to include Return On Assets (ROA), Return On Equity (ROE), Earning Per Share (EPS), Debt to Equity Ratio (DER) and systematic risk. can explain the dependent variable of 81.3%, while the remaining 18.9% is explained by other variables that are not included in this research model. Companies need to pay attention to the ability to maintain the value of Return On Assets (ROA), Return On Equity (ROE) because this affects investors' considerations in investing
Co-Authors - Maryanto Abdallah, Zachari Ayu Esteka Sari Dewi Ernita Gampo Haryono