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All Journal Jurnal Reviu Akuntansi dan Keuangan
Wiwit Hariyanto
Fakultas Bisnis Hukum dan Ilmu Sosial, Universitas Muhammadiyah Sidoarjo, Sidoarjo, Indonesia
Economics, Econometrics & Finance

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The Role Of Company Size As A Moderating Variable Against Financial Statement Fraud: The Beneish Model Perspective Sarwenda Biduri; Sigit Hermawan; Wiwit Hariyanto; Sriyono Sriyono; Cintya Devi Retno Ardianti
Jurnal Reviu Akuntansi dan Keuangan Vol. 13 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v13i1.25828

Abstract

Purpose: This study aims to prove the influence of External Pressure, Ineffective Monitoring, Quality of External Auditors, Changes in Auditors and Frequency of CEO Depictions and Company Size as a moderation of Fraud in a company's Financial Statements. Methodology/approach: In this study, researchers used a type of quantitative research. Purposive sampling was used as a technique in determining the sample for this study. The data used are company annual reports and the population in this study are companies engaged in the textile and garment manufacturing sub-sector for the 2017-2021 period with a total sample of 55. Findings: This study states that the variables Quality of External Auditors and Frequency of CEO Descriptions have an effect on fraudulent acts in reports financial statements, while the variables of Ineffective Oversight, External Pressure and Change of Auditor have no effect on fraudulent acts in financial statements. For the moderating variable in this study, company size is not able to moderate the relationship between ineffective monitoring and fraud in financial statements.  Practical implication: The theoretical implication of this research is to increase academic knowledge about the factors that cause fraudulent financial statements.
How Intellectual Capital Can Develop Innovation And Performance Of Accounting Study Program? Sigit Hermawan; Niko Fediyanto; Wiwit Hariyanto; Prasetyo Utomo; Amelia Nugraha Dini
Jurnal Reviu Akuntansi dan Keuangan Vol. 13 No. 3: Jurnal Reviu Akuntansi dan Keuangan (In Progress)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v13i3.26598

Abstract

Purpose: The purpose of this study is to explore the role of intellectual capital in developing innovation and performance of accounting study programs in Indonesia Methodology/approach: This type of research is qualitatively interpretive. Because the researcher understands the meaning contained in the interpretation of key informants. Findings: Human Capital is a key factor for intellectual capital to develop innovation and performance of accounting study programs.  IC, both integrated and individually, plays a role in improving the performance of IAPS 4.0-based study programs Practical implications: The results of this research can be used by the head of the accounting study program in achieving superior accreditation based on IAPS 4.0, namely by utilizing the role of intellectual capital in developing innovation and performance. Originality/value: The originality of this research is to explore the intellectual capital component associated with the innovation component and the performance component of the IAPS 4.0-based accounting study program. This research also explores basic theories such as role theory, human capital theory, and the resources-based theory. 
Co-Authors Amelia Nugraha Dini Cintya Devi Retno Ardianti Niko Fediyanto Prasetyo Utomo Sarwenda Biduri Sigit Hermawan Sriyono Sriyono