Pub Date : 2022-08-31DOI: 10.22219/jrak.v12i2.21511
Khoiriyah Trianti, Yulis Nurul ‘Aini, Arif Luqman Hakim, Afifah Nur Millatina, Ludfi Djajanto
This study aims to determine the performance of Sharia Mutual Funds which is very useful for investors in making investment decisions in Sharia Mutual Funds. This research focuses on Fixed Income Sharia Mutual Funds. The research data were obtained from secondary published by the Indonesia Stock Exchange and Bareksa in the form of a report on Net Asset Value and the Rate of Return for the period 2018-2020. The data is analyzed using a risk and rate of return approach which aims to determine the performance of Fixed Income Sharia Mutual Funds. The results reveal that the performance of Fixed Income Sharia Mutual Funds with a risk approach, namely the least risky Fixed Income Sharia Mutual Funds in 2020. By using the rate of return approach, the findings shed a light on the highest Fixed Income Sharia Mutual Funds performance in 2019. Thus, it can be concluded that the performance of Fixed Income Sharia Mutual Funds based on a risk and return approach has a low risk and positive performance.
{"title":"Pengukuran Kinerja Reksa Dana Syariah Berbasis pada Risiko dan Tingkat Pengembalian","authors":"Khoiriyah Trianti, Yulis Nurul ‘Aini, Arif Luqman Hakim, Afifah Nur Millatina, Ludfi Djajanto","doi":"10.22219/jrak.v12i2.21511","DOIUrl":"https://doi.org/10.22219/jrak.v12i2.21511","url":null,"abstract":"This study aims to determine the performance of Sharia Mutual Funds which is very useful for investors in making investment decisions in Sharia Mutual Funds. This research focuses on Fixed Income Sharia Mutual Funds. The research data were obtained from secondary published by the Indonesia Stock Exchange and Bareksa in the form of a report on Net Asset Value and the Rate of Return for the period 2018-2020. The data is analyzed using a risk and rate of return approach which aims to determine the performance of Fixed Income Sharia Mutual Funds. The results reveal that the performance of Fixed Income Sharia Mutual Funds with a risk approach, namely the least risky Fixed Income Sharia Mutual Funds in 2020. By using the rate of return approach, the findings shed a light on the highest Fixed Income Sharia Mutual Funds performance in 2019. Thus, it can be concluded that the performance of Fixed Income Sharia Mutual Funds based on a risk and return approach has a low risk and positive performance.","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42390482","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 : 2022-08-31DOI: 10.22219/jrak.v12i2.21931
I. Zuhroh
This study to analyze the effect of internal components of Islamic banks and macroeconomics on the profitability of Islamic banks in Indonesia. The sample used includes 8 Full Fledge Islamic banking for the period 2011Q1–2019Q4. Data analysis used panel data regression between FEM and CEM based on Chow and LM tests. Several control variables used include financing quality (NPF), bank liquidity (FDR), exchange rate and economic growth (LGDP). The robust model was chosen for further analysis and the best model was obtained, namely FEM-cross section weight (EGLS). The results found that Islamic banks are increasingly complying with sharia regulations where the BI Rate does not affect the profitability of Islamic banks. Inflation has a negative effect, while the effect of CAR has a non-linear effect on profitability. All control variables have a significant effect on the profitability of Islamic banks. NPF and exchange rate have a negative effect while EG and FDR have a positive effect on profitability. The results of the FEM constant show that there are 2 Islamic banks that excellent in profit so that they can be a reference for other Islamic banks to increase profitability.
{"title":"Profitabilitas Bank Syariah Di Indonesia: Bagaimana Pengaruh Permodalan, Inflasi Dan Birate?","authors":"I. Zuhroh","doi":"10.22219/jrak.v12i2.21931","DOIUrl":"https://doi.org/10.22219/jrak.v12i2.21931","url":null,"abstract":"This study to analyze the effect of internal components of Islamic banks and macroeconomics on the profitability of Islamic banks in Indonesia. The sample used includes 8 Full Fledge Islamic banking for the period 2011Q1–2019Q4. Data analysis used panel data regression between FEM and CEM based on Chow and LM tests. Several control variables used include financing quality (NPF), bank liquidity (FDR), exchange rate and economic growth (LGDP). The robust model was chosen for further analysis and the best model was obtained, namely FEM-cross section weight (EGLS). The results found that Islamic banks are increasingly complying with sharia regulations where the BI Rate does not affect the profitability of Islamic banks. Inflation has a negative effect, while the effect of CAR has a non-linear effect on profitability. All control variables have a significant effect on the profitability of Islamic banks. NPF and exchange rate have a negative effect while EG and FDR have a positive effect on profitability. The results of the FEM constant show that there are 2 Islamic banks that excellent in profit so that they can be a reference for other Islamic banks to increase profitability.","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41666815","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 : 2022-08-31DOI: 10.22219/jrak.v12i2.21884
E. Wahyuni, Annida Utami Putri, Driana Leniwati
This study aims to find empirical evidence of the influence of Slippery Slope Framework that is measured by the trust in tax authorities and the influence of the power of tax authorities on taxpayer compliance during the covid-19 pandemic. The data were obtained from corporate taxpayers registered with Tax Service Office (KPP) Pratama Batu in November – December 2021. The sampling was determined by using purposive sampling technique and the research instrument used questionnaire technique. The data analysis method used is PLS-SEM with 47 corporate taxpayers as samples. The results show that the compliance of corporate taxpayers registered with KPP Batu during the Covid 19 pandemic was quite good, while the results of hypothesis testing is that the power of the tax authorities had a significant positive effect on taxpayer compliance, while trust in the tax authorities had no effect on taxpayer compliance.
{"title":"Kepatuhan Wajib Pajak Pada Masa Pandemi Covid 19: Ditinjau Dari Slippery Slope Framework","authors":"E. Wahyuni, Annida Utami Putri, Driana Leniwati","doi":"10.22219/jrak.v12i2.21884","DOIUrl":"https://doi.org/10.22219/jrak.v12i2.21884","url":null,"abstract":"This study aims to find empirical evidence of the influence of Slippery Slope Framework that is measured by the trust in tax authorities and the influence of the power of tax authorities on taxpayer compliance during the covid-19 pandemic. The data were obtained from corporate taxpayers registered with Tax Service Office (KPP) Pratama Batu in November – December 2021. The sampling was determined by using purposive sampling technique and the research instrument used questionnaire technique. The data analysis method used is PLS-SEM with 47 corporate taxpayers as samples. The results show that the compliance of corporate taxpayers registered with KPP Batu during the Covid 19 pandemic was quite good, while the results of hypothesis testing is that the power of the tax authorities had a significant positive effect on taxpayer compliance, while trust in the tax authorities had no effect on taxpayer compliance.","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47575215","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 : 2022-08-31DOI: 10.22219/jrak.v12i2.21791
Evi Rahmawati, Sari Sonita, Arif Wahyu Nur Kholid, Hafiez Sofyani
The study aims to examine the effect of the internal control systems as mediating variable in influencing competence of human resource on the quality of financial statement. This is quantitative study that used a questionnaire survey. The subject of this study is Local Government Organizations (LGO) located in Yogyakarta City. Hypotheses testing was conducted by employing Structural Equation Modelling-Partial Leas Square (SEM-PLS) technique. This study revealed that the competence of human resource and internal control system have positive effect on the quality of financial statement of LGOs. In addition, internal control system mediated the relationship between competence of human resource and the quality of Local Government Organizations financial statement. The implications of this study are the local government must maintain and improve the competence of human resources through education and training, thus the internal control system will be encouraged, and the quality of Local Government Organizations financial statement will enhance.
{"title":"Kompetensi Sumber Daya Manusia Dan Kualitas Laporan Keuangan Pemerintah Daerah: Peran Sistem Pengendalian Internal Sebagai Pemediasi","authors":"Evi Rahmawati, Sari Sonita, Arif Wahyu Nur Kholid, Hafiez Sofyani","doi":"10.22219/jrak.v12i2.21791","DOIUrl":"https://doi.org/10.22219/jrak.v12i2.21791","url":null,"abstract":"The study aims to examine the effect of the internal control systems as mediating variable in influencing competence of human resource on the quality of financial statement. This is quantitative study that used a questionnaire survey. The subject of this study is Local Government Organizations (LGO) located in Yogyakarta City. Hypotheses testing was conducted by employing Structural Equation Modelling-Partial Leas Square (SEM-PLS) technique. This study revealed that the competence of human resource and internal control system have positive effect on the quality of financial statement of LGOs. In addition, internal control system mediated the relationship between competence of human resource and the quality of Local Government Organizations financial statement. The implications of this study are the local government must maintain and improve the competence of human resources through education and training, thus the internal control system will be encouraged, and the quality of Local Government Organizations financial statement will enhance.","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47009117","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 : 2022-08-20DOI: 10.22219/jrak.v12i2.22143
B. Jatmiko, Berliana Sofia Haya, T. Utami
This study examines the role of public financial accountability and internal control implementation on the performance of value for money of Local Government Organizations (LGOs). This study also investigates the role of internal control on public financial accountability and the intervening role of public financial accountability. This study was conducted at the Yogyakarta City Government from October 1 to November 15, 2021, using a survey method. Questionnaire responses obtained were 121, coming from 30 LGOs. The partial least square (PLS) technique was then employed to test the hypotheses. The results revealed that the public financial accountability and internal control implementation were directly associated with the value for money performance of LGOs. Additionally, the internal control implementation was positively associated with public financial accountability, while the public financial accountability played a role as a partial intervening variable (p-value = 0.012). It was also found that the variable with the greatest significant effect on value for money performance was an internal control (p-value = 0.00). The results of this study provide critical practical implications to be considered by local governments to improve their value for money performance through strengthening accounting policy aspects.
{"title":"Enhancing Value For Money Performance In Local Government Organizations: The Role Of Public Financial Accountability And Internal Control","authors":"B. Jatmiko, Berliana Sofia Haya, T. Utami","doi":"10.22219/jrak.v12i2.22143","DOIUrl":"https://doi.org/10.22219/jrak.v12i2.22143","url":null,"abstract":"This study examines the role of public financial accountability and internal control implementation on the performance of value for money of Local Government Organizations (LGOs). This study also investigates the role of internal control on public financial accountability and the intervening role of public financial accountability. This study was conducted at the Yogyakarta City Government from October 1 to November 15, 2021, using a survey method. Questionnaire responses obtained were 121, coming from 30 LGOs. The partial least square (PLS) technique was then employed to test the hypotheses. The results revealed that the public financial accountability and internal control implementation were directly associated with the value for money performance of LGOs. Additionally, the internal control implementation was positively associated with public financial accountability, while the public financial accountability played a role as a partial intervening variable (p-value = 0.012). It was also found that the variable with the greatest significant effect on value for money performance was an internal control (p-value = 0.00). The results of this study provide critical practical implications to be considered by local governments to improve their value for money performance through strengthening accounting policy aspects.","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-08-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48519974","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}
The present study attempts to examine the effect of the God locus of control on ethical perceptions of accounting students and then further explore the psychological mechanism underlying this effect. We established a mediation and moderation model based on social cognitive theory and locus of control theory in which moral disengagement as mediator and love of money as moderator on the God locus of control and ethical perceptions. This study involved 324 participants through a series of online questionnaires. The moderated mediation analysis using Hayes's Macro Process demonstrated that the God locus control was negatively associated with moral disengagement and positively related to ethical perception. Moral disengagement is negatively associated with ethical perception and partially mediates the relationship between the God locus of control and ethical perception. As expected, the love of money plays an essential role as a boundary condition in the relationship between the God locus of control and ethical perceptions, but not for moral disengagement and ethical perceptions relationship. This study is the first empirical evidence to explore the role of the God locus of control on moral disengagement and ethical perceptions.
{"title":"Ethical Perceptions Of Accounting Students: The Role Of The God Locus Of Control, Moral Disengagement, And Love Of Money","authors":"Amelia Oktrivina, Achmadi Achmadi, Hendryadi Hendryadi","doi":"10.22219/jrak.v12i1.19877","DOIUrl":"https://doi.org/10.22219/jrak.v12i1.19877","url":null,"abstract":"The present study attempts to examine the effect of the God locus of control on ethical perceptions of accounting students and then further explore the psychological mechanism underlying this effect. We established a mediation and moderation model based on social cognitive theory and locus of control theory in which moral disengagement as mediator and love of money as moderator on the God locus of control and ethical perceptions. This study involved 324 participants through a series of online questionnaires. The moderated mediation analysis using Hayes's Macro Process demonstrated that the God locus control was negatively associated with moral disengagement and positively related to ethical perception. Moral disengagement is negatively associated with ethical perception and partially mediates the relationship between the God locus of control and ethical perception. As expected, the love of money plays an essential role as a boundary condition in the relationship between the God locus of control and ethical perceptions, but not for moral disengagement and ethical perceptions relationship. This study is the first empirical evidence to explore the role of the God locus of control on moral disengagement and ethical perceptions.","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45291991","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 : 2022-04-20DOI: 10.22219/jrak.v12i1.18731
Muhamad Fahminuddin Rosyid, Erwin Saraswati, Abdul Ghofar
This study aims to examine the effect of Corporate Social Responsibilty(CSR) disclosure and risk management on firm value with Good Corporate Governance(GCG) as a moderating variable. The research sample was conducted on mining companies listed on the Indonesia Stock Exchange for the 2015-2019 period of 27 companies with a total of 120 observed data . The data were analyzed by panel data regression processed with Stata 15 software. The results showed that CSR disclosure had a negative effect on firm value. Meanwhile, risk management has no effect on firm value. Furthermore, GCG as a moderating variable, proven to be able to streng then the relationship of CSR disclosure to firm value. However, GCG cannot be a moderating variable between risk management and firm value. Financial performance and firm size proved unable to be control variables in relation to the effect of CSR and risk management on firm value. The limitation of this research is that it is limited to mining companies listed on the IDX so that it can give different results if carried out in different industries. This research can contribute to the accounting literature related to firm value, especially with regard to CSR disclosure, risk management and GCG in companies in Indonesia.
{"title":"Firm Value: CSR Disclosure, Risk Management And Good Corporate Governance Dimensions","authors":"Muhamad Fahminuddin Rosyid, Erwin Saraswati, Abdul Ghofar","doi":"10.22219/jrak.v12i1.18731","DOIUrl":"https://doi.org/10.22219/jrak.v12i1.18731","url":null,"abstract":"This study aims to examine the effect of Corporate Social Responsibilty(CSR) disclosure and risk management on firm value with Good Corporate Governance(GCG) as a moderating variable. The research sample was conducted on mining companies listed on the Indonesia Stock Exchange for the 2015-2019 period of 27 companies with a total of 120 observed data . The data were analyzed by panel data regression processed with Stata 15 software. The results showed that CSR disclosure had a negative effect on firm value. Meanwhile, risk management has no effect on firm value. Furthermore, GCG as a moderating variable, proven to be able to streng then the relationship of CSR disclosure to firm value. However, GCG cannot be a moderating variable between risk management and firm value. Financial performance and firm size proved unable to be control variables in relation to the effect of CSR and risk management on firm value. The limitation of this research is that it is limited to mining companies listed on the IDX so that it can give different results if carried out in different industries. This research can contribute to the accounting literature related to firm value, especially with regard to CSR disclosure, risk management and GCG in companies in Indonesia.","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42271486","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 : 2022-04-20DOI: 10.22219/jrak.v12i1.15866
Bayu Pamungkas, Setu Setyawan
This study aims to examine the effect of conservatism and transfer pricing on tax avoidance. This study uses a tax shield that has a positive impact on tax aggressiveness as a tool for tax defense that produces interest expenditures as a taxable income deduction to assess tax avoidance activities. Sample determination in this study using purposive sampling method. The sample in this study consisted of 579 observations from 193 non-financial service sector companies on the Indonesia Stock Exchange in the period 2016-2018. Panel data estimation with Stata statistical test version 15 was used as the analysis method. The results show that conservatism and transfer pricing are not used as arguments for lowering tax burdens, but as a way of fulfilling corporate tax obligations. This research is potentially relevant to academics, researchers, and regulators. By examining the factors of conservatism and transfer pricing against tax avoidance can be taken into consideration in future policy making by regulators in this case the Director General of Taxes on the actions of companies that take advantage of loopholes in tax laws to minimize the tax burden with maximum profits.
{"title":"Conservatism And Transfer Pricing On Tax Avoidance: Tax Shelter Approach","authors":"Bayu Pamungkas, Setu Setyawan","doi":"10.22219/jrak.v12i1.15866","DOIUrl":"https://doi.org/10.22219/jrak.v12i1.15866","url":null,"abstract":"This study aims to examine the effect of conservatism and transfer pricing on tax avoidance. This study uses a tax shield that has a positive impact on tax aggressiveness as a tool for tax defense that produces interest expenditures as a taxable income deduction to assess tax avoidance activities. Sample determination in this study using purposive sampling method. The sample in this study consisted of 579 observations from 193 non-financial service sector companies on the Indonesia Stock Exchange in the period 2016-2018. Panel data estimation with Stata statistical test version 15 was used as the analysis method. The results show that conservatism and transfer pricing are not used as arguments for lowering tax burdens, but as a way of fulfilling corporate tax obligations. This research is potentially relevant to academics, researchers, and regulators. By examining the factors of conservatism and transfer pricing against tax avoidance can be taken into consideration in future policy making by regulators in this case the Director General of Taxes on the actions of companies that take advantage of loopholes in tax laws to minimize the tax burden with maximum profits. ","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49212922","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 : 2022-04-20DOI: 10.22219/jrak.v12i1.20367
Zahra, E. Saraswati, Syaiful Iqbal
This study aims to determine the effect of CEO Power and industry type on CSR disclosure. The population in this study are companies listed on the IDX during the 2017-2020 period. The research sample was determined by purposive sampling method. This research uses multiple regression analysis method. The results show that CEO Power of a large or strong company has more involvement in expanding or reducing the company's CSR disclosures. The results also show that the type of industry is not a strong character that has an influence on the company's CSR disclosure. CSR disclosure by the company is only one of the reports that function as a means of delivering information, whether used for legitimate acquisitions or as information for external and internal parties.
{"title":"Do CEO Power And Industry Type Affect The CSR Disclosure?","authors":"Zahra, E. Saraswati, Syaiful Iqbal","doi":"10.22219/jrak.v12i1.20367","DOIUrl":"https://doi.org/10.22219/jrak.v12i1.20367","url":null,"abstract":"This study aims to determine the effect of CEO Power and industry type on CSR disclosure. The population in this study are companies listed on the IDX during the 2017-2020 period. The research sample was determined by purposive sampling method. This research uses multiple regression analysis method. The results show that CEO Power of a large or strong company has more involvement in expanding or reducing the company's CSR disclosures. The results also show that the type of industry is not a strong character that has an influence on the company's CSR disclosure. CSR disclosure by the company is only one of the reports that function as a means of delivering information, whether used for legitimate acquisitions or as information for external and internal parties.","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49284881","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 : 2022-04-20DOI: 10.22219/jrak.v12i1.20605
Oka Septa Tinambunan, I. Januarti
The purpose of this study is to investigate the impact of fraud Pentagon theory on the detection of fraudulent financial reporting in the banking sector from 2015-2019. Independent variable is proxies from fraud pentagon theory which are financial target, financial stability, external pressure, ineffective of monitoring, changes in auditor, changes in directors, and frequent number of CEO’s pictures while dependent variable is fraudulent financial reporting. The population of this study is the entire banking sector listed on the Indonesia Stock Exchange since 2015-2019. Total sample used is 180 samples. The statistical technique used in this research is panel data with multiple regression analysis method with PLS (Partial Least Square) Smart PLS 3.0 software. The result this study shows financial stability and ineffective monitoring meeting have an effect in detecting indication of financial reporting. The results of this study can be used by users of financial statements as a reference in detecting indications of fraudulent financial reporting. The contribution of this research to stakeholders, including management and policy maker in terms of fraud detection as one of the pillars of an anti-fraud strategy using ratios from financial statements.
{"title":"Detection Of F-Score Model On Fraudulent Financial Reporting With Fraud Pentagon Theory","authors":"Oka Septa Tinambunan, I. Januarti","doi":"10.22219/jrak.v12i1.20605","DOIUrl":"https://doi.org/10.22219/jrak.v12i1.20605","url":null,"abstract":"The purpose of this study is to investigate the impact of fraud Pentagon theory on the detection of fraudulent financial reporting in the banking sector from 2015-2019. Independent variable is proxies from fraud pentagon theory which are financial target, financial stability, external pressure, ineffective of monitoring, changes in auditor, changes in directors, and frequent number of CEO’s pictures while dependent variable is fraudulent financial reporting. The population of this study is the entire banking sector listed on the Indonesia Stock Exchange since 2015-2019. Total sample used is 180 samples. The statistical technique used in this research is panel data with multiple regression analysis method with PLS (Partial Least Square) Smart PLS 3.0 software. The result this study shows financial stability and ineffective monitoring meeting have an effect in detecting indication of financial reporting. The results of this study can be used by users of financial statements as a reference in detecting indications of fraudulent financial reporting. The contribution of this research to stakeholders, including management and policy maker in terms of fraud detection as one of the pillars of an anti-fraud strategy using ratios from financial statements.","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47545472","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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