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Journal : Economics and Digital Business Review

Pengaruh Fraud Hexagon Model Terhadap Financial Statements Fraud Daffa Ulhaq; Rina Trisnawati
Economics and Digital Business Review Vol. 4 No. 2 (2023): February - July
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v4i2.854

Abstract

Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh Fraud Hexagon dalam mendeteksi kecurangan laporan keuangan. variabel yang digunakan untuk mengukur Fraud Hexagon adalah financial stability, financial target, nature of industry, ineffective monitoring, changing in auditor, change in board director, CEO’s picture, political connection. Metode yang digunakan dalam penelitian ini adalah metode penelitian kuantitatif. Jumlah sampel dalam penelitian ini sebanyak 32 perusahaan selama 5 periode, berjumlah 109 pada perusahaan BUMN yang terdaftar di BEI tahun 2018-2022, data yang diperoleh dengan menggunakan metode purposive sampling. Teknik analisis dalam penelitian ini menggunakan analisis regresi logistik dengan menggunakan SPSS 25. Hasil analisis menunjukkan bahwa, financial stability, financial target, ineffective monitoring, changing in auditor, change in board director, CEO’s picture, political connection tidak mempunyai pengaruh terhadap kecurangan laporan keuangan, sedangkan nature of industry berpengaruh terhadap kecurangan laporan keuangan.
Determinan Koefisien Respon Laba (Earnings Response Coefficient-ERC) pada Perusahaan Manufaktur Sektor Industri Makanan dan Minuman yang Terdaftar di BEI Tahun 2018-2022 Prasetyo Panji Pramudya; Rina Trisnawati
Economics and Digital Business Review Vol. 5 No. 1 (2024): Agustus - January
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i1.966

Abstract

Profit information significantly impacts corporate performance, serving as the primary focus for viewers of financial reports. Companies frequently encounter factors that impact their responses to the disclosure of earnings information. The objective of this study is to assess the impact of company growth, leverage, information asymmetry, systematic risk, and dividend payout ratio on the profit response coefficient of manufacturing companies in the food and beverage sector that are listed on the BEI from 2018 to 2022. The sample was selected using a purposive selection strategy, yielding a total of 17 companies and 71 data observations. Data testing employs the utilization of several techniques in multiple regression analysis. The research findings indicate that variables such as corporate growth, leverage, systematic risk, and dividend payout ratio have no impact on the earnings response coefficient. The variable of information asymmetry affects the coefficient of earnings response.
Co-Authors - Wiyadi Aflit Nuryulia Praswati Ahmad Mardalis, Ahmad Andy Dwi Bayu Bawono Anggun Siska Putri Utami ANINDA AYU UTAMA Anis Nur Wulandari Arief Budhi Dharma Aryanti, Rahmi Bika Juwanto Chuzaimah Chuzaimah Daffa Ulhaq Dewi Pramesti Kusumaningrum Diana, Ulfi Dika Mardova Agustin Dzikriya Syukriyana Ecclisia Sulistyowati Edy Priyono Effendi, R.Y. Eko Sugiyanto Elfa Retta Kiky Rosanna Dewi Eny Kusumawati ENY KUSUMAWATI Eny Kusumawati Erma Setiawati Erma Setyowati Erna Widyanti Eskasari Putri Eskasari Putri Evi Dewi Kusumawati Fatchan Achyani Fatchan Ahyani Happy Purbasari Hasna Isnabella Hepy Adityarini, Hepy Ilham Nuryana Fatchan Ilham Nuryana Fatchan, Ilham Nuryana Indah Permata Dewi Indah Permata Dewi Ismi Nur Halimah Junifa Wijinurtini Puspita Sari Kholifah Rizkia Syahfitri Khotimah, Laillatul Laillatul Khotimah Lutfi Refia Anandarin Lykna Indrawati Maharani Maharani Marceolla Suryana Mardayaningrum Mardayaningrum Mardayaningrum, Mardayaningrum Meliana Rahmawati Mulato, Febry Yuni Nashirotun Nisa Nurharjanti Nashirotun Nisa Nurharjanti Nikano Ridho Handoko Utomo Ninda Asmi Wardani Nisa Nafisa Sholikhah Noer Sasongko Nono Wibisono Nono Wibisono Noormawanti, Noormawanti Nur Amalina Nur Amalina Nur Ismiyati Fauziah Nur Ulifiati Petrus Dala Wolo Prasetyo Panji Pramudya Purbasari, Happy Rania Hasna Kumalasari Rifani Nasrullah Irmanidar Riffo Erlina Ristina Fauzia Bastiarso Putri Rohmah, Sholikhah Nur Safari Dwi Wardati Salma Alfian Dita Salma Fauziyah Sana Salsabila Sarbini Sarbini Setyowati, Erma Sholikhah Nur Rohmah Sonia Murti Sri Fitriani Sri Fitriani, Sri Sulistyowati, Ecclisia Ulfi Diana Ulifiati, Nur Utomo, Nikano Ridho Handoko Ventama Aniesta Andinia W Wiyadi Wi yadi Widia Senalasari Wiyadi Wiyadi Wiyadi Wiyadi Wolo, Petrus Dala Zona Nevada