Pub Date : 2023-10-05DOI: 10.37676/ekombis.v12i1.4875
Annisa Rachmawati, Surya Raharja
The purpose of this study is to detect fraud in financial statements using Fraud Hexagon analysis which includes stimulus proxied by financial stability and external pressure, opportunity proxied by effective monitoring and quality of external, rationalization proxied by change in auditors, capability proxied by change in directors, arrogance proxied by the size of CEO photos, and collusion proxied by cooperation between companies and govermemnt. This study uses the Beneish M-Score measurement to detect fraudulent financial statements. The sampling method is purposive sampling consisting of 51 companies that meet the criteria of 80 infrastructure, utility and transportation companies listed on the IDX for 2017-2022. The hypothesis in this study was tested using logistic regression analysis. The results of the study show that the variables of supervisory effectiveness, changes in directors, and cooperation between companies and the government have an influence on fraudulent financial statements. Meanwhile, the variables of financial stability, external pressure, quality of external auditors, changes in auditors, and CEO photo size have no effect on fraudulent financial statements.
{"title":"Determinants of Financial Reporting Fraud in the Perspective of Fraud Hexagon","authors":"Annisa Rachmawati, Surya Raharja","doi":"10.37676/ekombis.v12i1.4875","DOIUrl":"https://doi.org/10.37676/ekombis.v12i1.4875","url":null,"abstract":"The purpose of this study is to detect fraud in financial statements using Fraud Hexagon analysis which includes stimulus proxied by financial stability and external pressure, opportunity proxied by effective monitoring and quality of external, rationalization proxied by change in auditors, capability proxied by change in directors, arrogance proxied by the size of CEO photos, and collusion proxied by cooperation between companies and govermemnt. This study uses the Beneish M-Score measurement to detect fraudulent financial statements. The sampling method is purposive sampling consisting of 51 companies that meet the criteria of 80 infrastructure, utility and transportation companies listed on the IDX for 2017-2022. The hypothesis in this study was tested using logistic regression analysis. The results of the study show that the variables of supervisory effectiveness, changes in directors, and cooperation between companies and the government have an influence on fraudulent financial statements. Meanwhile, the variables of financial stability, external pressure, quality of external auditors, changes in auditors, and CEO photo size have no effect on fraudulent financial statements.","PeriodicalId":505541,"journal":{"name":"EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis","volume":"16 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139323374","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-10-02DOI: 10.37676/ekombis.v12i1.4922
Edward Alezandro Lbn. Raja, Maria Ayustina Doke Ria, Togu Harlen Lbn. Raja, K. Silaen, Adiwima Zebua
The research findings indicated that the t-test results for the marketing mix variables showed a calculated t-value of 6,378 > the tabulated t-value of 1,984. This indicates that the marketing mix significantly influences purchasing decisions on the shopee e-commerce platform in the Medan Perjuangan Subdistrict. On the other hand, the t-test results for the online review variabel showed a calculated t-value of -3,384 < 1,984, suggesting that online reviews have an influence on purchasing decisions in shopee e-commerce, but the influence is not statistically significant in the Medan Perjuangan Subdistrict. Furthermore, the combined effect of marketing mix and online reviews, as indicated by the F-test (calculated F-value of 20,488 > tabulate F-value of 3.09), signifies a significant joint influence on purchasing decisions. The coefficient of determination (R2) test resulted in a value of 41.2%, indicating the proportion of variance explained by the model.
研究结果表明，营销组合变量的 t 检验结果显示，计算出的 t 值为 6,378 > 表中的 t 值为 1,984。这表明，市场营销组合对棉兰Perjuangan分区shopee电子商务平台上的购买决策有重大影响。另一方面，在线评论变量的 t 检验结果显示，计算 t 值为-3,384 < 1,984，这表明在线评论对 shopee 电子商务平台上的购买决策有影响，但在棉兰 Perjuangan 分区的影响并不显著。此外，F 检验（计算 F 值 20,488 > 表中 F 值 3.09）表明，营销组合和在线评论的综合效应对购买决策具有显著的共同影响。判定系数（R2）检验得出的数值为 41.2%，表明模型所解释的方差比例。
{"title":"The Influence Of Marketing Mix And Online Reviews On Purchasing Decisions Through Shopee E-Commerce In Medan Perjuangan Subdistrict","authors":"Edward Alezandro Lbn. Raja, Maria Ayustina Doke Ria, Togu Harlen Lbn. Raja, K. Silaen, Adiwima Zebua","doi":"10.37676/ekombis.v12i1.4922","DOIUrl":"https://doi.org/10.37676/ekombis.v12i1.4922","url":null,"abstract":"The research findings indicated that the t-test results for the marketing mix variables showed a calculated t-value of 6,378 > the tabulated t-value of 1,984. This indicates that the marketing mix significantly influences purchasing decisions on the shopee e-commerce platform in the Medan Perjuangan Subdistrict. On the other hand, the t-test results for the online review variabel showed a calculated t-value of -3,384 < 1,984, suggesting that online reviews have an influence on purchasing decisions in shopee e-commerce, but the influence is not statistically significant in the Medan Perjuangan Subdistrict. Furthermore, the combined effect of marketing mix and online reviews, as indicated by the F-test (calculated F-value of 20,488 > tabulate F-value of 3.09), signifies a significant joint influence on purchasing decisions. The coefficient of determination (R2) test resulted in a value of 41.2%, indicating the proportion of variance explained by the model.","PeriodicalId":505541,"journal":{"name":"EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis","volume":"33 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139324635","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-09-14DOI: 10.37676/ekombis.v12i1.4833
Maulida Jam’ah, Andri Seomitra, Aqwa Naser Daulay
This research aims to determine the effect of profitability and solvency on income smoothing with good corporate governance as a moderating variable at PT Bank Muamalat Indonesia in 2018-2022. This type of research is quantitative research with the type of data using secondary data which is collected on the official website of PT Bank Muamalat Indonesia. The data analysis method uses SEM, namely PLS with the SmartPLS program to analyze Good Corporate Governance as a moderating variable which can strengthen or weaken the relationship between the independent variable and the dependent variable. The research results show that profitability has a positive effect on income smoothing, meaning that the higher the level of profitability, the higher the possibility of income smoothing. Solvency has a positive effect on income smoothing, meaning that the higher the level of solvency, the higher the possibility of income smoothing. GCG has a positive effect on income smoothing, meaning that the better corporate governance (GCG), the higher the possibility of income smoothing. GCG is able to moderate the influence of profitability on income smoothing with a positive influence, meaning that GCG is able to strengthen the relationship between profitability and income smoothing. GCG is able to moderate the influence of solvency on income smoothing, meaning that GCG is able to influence the relationship between solvency and income smoothing.
{"title":"The Effect Of Profitability And Solvency On Income Smoothing With Good Corporate Governance As A Moderating Variable At Pt Bank Muamalat Indonesia In 2018-2022","authors":"Maulida Jam’ah, Andri Seomitra, Aqwa Naser Daulay","doi":"10.37676/ekombis.v12i1.4833","DOIUrl":"https://doi.org/10.37676/ekombis.v12i1.4833","url":null,"abstract":"This research aims to determine the effect of profitability and solvency on income smoothing with good corporate governance as a moderating variable at PT Bank Muamalat Indonesia in 2018-2022. This type of research is quantitative research with the type of data using secondary data which is collected on the official website of PT Bank Muamalat Indonesia. The data analysis method uses SEM, namely PLS with the SmartPLS program to analyze Good Corporate Governance as a moderating variable which can strengthen or weaken the relationship between the independent variable and the dependent variable. The research results show that profitability has a positive effect on income smoothing, meaning that the higher the level of profitability, the higher the possibility of income smoothing. Solvency has a positive effect on income smoothing, meaning that the higher the level of solvency, the higher the possibility of income smoothing. GCG has a positive effect on income smoothing, meaning that the better corporate governance (GCG), the higher the possibility of income smoothing. GCG is able to moderate the influence of profitability on income smoothing with a positive influence, meaning that GCG is able to strengthen the relationship between profitability and income smoothing. GCG is able to moderate the influence of solvency on income smoothing, meaning that GCG is able to influence the relationship between solvency and income smoothing.","PeriodicalId":505541,"journal":{"name":"EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis","volume":"58 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-09-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139340183","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-09-14DOI: 10.37676/ekombis.v12i1.4845
Ummi Itiah Nasution, K. K, N. Rahmani
The purpose of this research is to find out how the financial performance of Bank Sumut Syariah Panyabungan is influenced by financial inclusion and financial literacy. In this research a questionnaire was used as a data collection tool. All employees of Bank Sumut Syariah Panyabungan who were sampled in this study were the population. Thirteen workers were used to collect samples using a saturated sampling method (also known as total sampling). Validity test, reliability test, normality test, multicollinearity test, t test, f test, and r test are the data analysis methodologies used in this study. The research findings show that there is a relationship between financial inclusion and financial performance, with a sig value of 0.041 and tcount 2.256 > ttable 2.131, there is a relationship between financial literacy and financial performance, with a sig value of 0.026 and tcount 2.486 > ttable 2.131, and a potential relationship between inclusion finance with financial performance, with a sig value of 0.002 and fcount of 9.549. The research findings show that at Bank Sumut Syariah Panyabungan, financial inclusion and literacy both have an impact on financial performance.
{"title":"THE INFLUENCE OF FINANCIAL INCLUSION AND FINANCIAL LITERACY ON FINANCIAL PERFORMANCE (Case Study Of Bank Sumut Syariah Panyabungan)","authors":"Ummi Itiah Nasution, K. K, N. Rahmani","doi":"10.37676/ekombis.v12i1.4845","DOIUrl":"https://doi.org/10.37676/ekombis.v12i1.4845","url":null,"abstract":"The purpose of this research is to find out how the financial performance of Bank Sumut Syariah Panyabungan is influenced by financial inclusion and financial literacy. In this research a questionnaire was used as a data collection tool. All employees of Bank Sumut Syariah Panyabungan who were sampled in this study were the population. Thirteen workers were used to collect samples using a saturated sampling method (also known as total sampling). Validity test, reliability test, normality test, multicollinearity test, t test, f test, and r test are the data analysis methodologies used in this study. The research findings show that there is a relationship between financial inclusion and financial performance, with a sig value of 0.041 and tcount 2.256 > ttable 2.131, there is a relationship between financial literacy and financial performance, with a sig value of 0.026 and tcount 2.486 > ttable 2.131, and a potential relationship between inclusion finance with financial performance, with a sig value of 0.002 and fcount of 9.549. The research findings show that at Bank Sumut Syariah Panyabungan, financial inclusion and literacy both have an impact on financial performance.","PeriodicalId":505541,"journal":{"name":"EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis","volume":"29 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-09-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139340196","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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