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All Journal International Journal of Economic, Technology and Social Sciences (Injects)
Jihen Ginting
Universitas Negeri Medan
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Public Health Social Sciences

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FRAUD DETECTION ANALYSIS OF PRESENTATION OF FINANCIAL STATEMENTS OF PROPERTY AND REAL ESTATE COMPANIES ON THE INDONESIA STOCK EXCHANGE, 2018-2019 Surbakti Karo karo; Jihen Ginting; Jumiadi AW; Yesica Sinulingga
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 2 No. 2 (2021): October 2021
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (912.821 KB) | DOI: 10.53695/injects.v2i2.455

Abstract

The aim of this research was to test the effects of fraud diamond on fraudulent financial statement. The samples of this research is property and real estate companies listed on Indonesia Stock Exchange (IDX) in 2017 to 2018 periods. The number of companies were 40 companies with 2 years observation. Based on purposive sampling method, sample total is 80. The data analysis methods used logistic regressions. Data were collected using a secondary data in the form of annual report that were downloaded from www.idx.co.id. The method of data analysis used in this study was logistic regression using SPSS 26.0 . The results of these research indicate thatfinancial stability, external pressure, financial target, nature of industry ratio, audit opinion and director change has no significant impact on fraudulent financial statement (Beneish M-Score) with 0.649, 0.142, 0.658, 0.750, 0.999 and 0.545 significant value.
Influence of Profit Sharing Funds and Regional Financial Performance in the Previous Year on the Allocation of Capital Expenditures in Provincial Governments in Indonesia in 2016 – 2020 Choms Gary Ganda Tua Sibarani; Jihen Ginting; Vivi Afriliani; Nasrullah Hidayat
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 3 No. 2 (2022): October 2022
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (628.312 KB) | DOI: 10.53695/injects.v3i2.796

Abstract

This research is aimed at testing the influence of revenue sharing funds, the previous year's ratio of local independence, the previous year's effectiveness, the previous year's expenditure harmony toward capital expenditure allocation in the provincial government in Indonesia in 2016-2020. The data used in this research is secondary data which is obtained from access to financial reports from the website www.djpk.depkeu.go.id. Analysis of the data in this research using a quantitative approach with statistical descriptive tests, classic assumption tests, multiple regression analysis and hypothesis testing was helped by SPSS 22. The results of this research indicate that the revenue sharing fund variable has no effect on capital expenditure with a significant value of 0.055> 0.05. An independent variable independence ratio from the previous year affects capital expenditure allocation in a negative direction with a significant value of 0.017<0.05. The higher the independence ratio, the lower the capital expenditure allocation. The previous year's effectiveness variable did not affect the allocation of capital expenditure with a significant value of 0.224> 0.05. An independent variable expenditure harmony ratio from previous year affects capital expenditure allocation in a negative direction with a significant value of 0.000<0.05. And simultaneously revenue sharing fund, financial independence of the previous year, the effectiveness of the previous year.
Co-Authors Choms Gary Ganda Tua Sibarani Jumiadi AW Nasrullah Hidayat Surbakti Karo karo Vivi Afriliani Yesica Sinulingga