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All Journal Jurnal Akuntansi dan Keuangan (JAK) Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB)
Ayu Dwiny Octary
FEB UNILA
Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Gratifikasi Pasca Reformasi di Indonesia Syaharani Noer Fathia; Rona Majidah; Ayu Dwiny Octary
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 1 No 3 (2022): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v1i3.37

Abstract

Corruption in Indonesia has become a phenomenon that poses many threats to the country's economic system (Fauzan, et al., 2012). In the Indonesian state administration system, at least acts of corruption have penetrated various executive, legislative, and judicial institutions. The crime of corruption committed within the government will continue to be an obstacle in the implementation of development and people's prosperity. The purpose of writing this article is to find out and understand how far the implementation of Indonesian governance is in relation to corruption. The conclusion obtained from this paper is that good governance has not been fully implemented in Indonesia, but if you look at the trend of government assessment indicators, there are changes in the positive direction, meaning that efforts to realize good governance will soon be achieved. Corruption in Indonesia has become a phenomenon that poses many threats to the country's economic system (Fauzan, et al., 2012). In the Indonesian state administration system, at least acts of corruption have penetrated various executive, legislative, and judicial institutions. The crime of corruption committed within the government will continue to be an obstacle in the implementation of development and people's prosperity. The purpose of writing this article is to find out and understand how far the implementation of Indonesian governance is in relation to corruption. The conclusion obtained from this paper is that good governance has not been fully implemented in Indonesia, but if you look at the trend of government assessment indicators, there are changes in the positive direction, meaning that efforts to realize good governance will soon be achieved.
PENGARUH KOMPETENSI DAN TEKANAN FINANSIAL TERHADAP KECENDERUNGAN KECURANGAN LAPORAN KEUANGAN Reni Oktavia; Liza Alvia; Ayu Dwiny Octary
Jurnal Akuntansi dan Keuangan (JAK) Vol 28 No 2 (2023): JAK Volume 28 No 2 Tahun 2023
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v28i2.1966

Abstract

Fraud atau kecurangan adalah tindakan dan menipu guna memperoleh keuntungan pribadi. Fraud dalam laporan keuangan merupakan masalah dalam organisasi yang menurunkan kepercayaan pihak yang berkepentingan seperti pemilik perusahaan atau calon investor terhadap keandalan dan objektivitas laporan keuangan. Penelitian ini memiliki tujuan untuk mengetahui apakah kompetensi dan tekanan finansial berpengaruh terhadap kecenderungan terjadinya kecurangan laporan keuangan. Variabel independen penelitan ini adalah kompetensi yang diproksikan oleh pergantian serta tekanan finansial yang diproksikan oleh nilai Return on Assets, sedangkan variabel dependen penelitian ini adalah kecurangan laporan keuangan yang diukur menggunakan Dechow F-Score. Populasi penelitian ini adalah perusahaan BUMN Non-Keuangan yang terdaftar di BEI dengan 91 sampel penelitian. Data penelitian ini diolah dengan analisis regresi logistik menggunakan aplikasi IBM SPSS 26. Penelitian ini diharapkan dapat memberikan kontribusi sebagai saran dan masukan kepada pemerintah dan perusahaan agar dapat mencegah terjadinya kecurangan laporan keuangan.
Co-Authors Liza Alvia Reni Oktavia Rona Majidah Syaharani Noer Fathia