Jurnal Kajian Akuntansi dan Auditing

DETEKSI FRAUDULENT FINANCIAL REPORTING MENGGUNAKAN FRAUD PENTAGON

Runi Anjeli — 2024-11-06

This study aims to provide empirical evidence on the effect of fraud pentagon in detecting fraudulent financial reporting empirical study on State-Owned Enterprises listed on the Indonesia Stock Exchange in 2019-2022. The sampling technique used purposive sampling with a final sample of 21 companies. This study uses a panel data regression model with e-views 12. The results of the study show that financial targets have a significant positive effect on fraudulent financial reporting, while external pressure has a significant negative effect. Financial stability, institutional ownership, ineffective monitoring, auditor quality, and change in auditor do not show a significant effect. Changes in directors and frequent number of CEO's pictures also do not have a significant effect. Practically, companies are advised to focus on managing financial targets and external pressure to reduce the risk of inaccurate financial reporting. From an academic perspective, this study enriches the literature by highlighting the important role of financial targets and external pressure, and encouraging further research on other factors that influence fraudulent financial reporting. The results of this study are expected to deepen the understanding of fraudulent financial reporting predictions.

FAKTOR-FAKTOR YANG MEMPENGARUHI KELEMAHAN SISTEM PENGENDALIAN INTERNAL PEMERINTAH

Siti Latifah El Husna M — 2024-11-06

This research aims to examine the influence of regional complexity, regional government size, economic growth, capital expenditure, local original income, on the weaknesses of the government's internal control system in districts/cities in Riau province in 2013-2022. The population in this study consists of Regencies/Cities in the Riau province from 2013 to 2022, totaling 12 regencies/cities with a 10-year observation period, resulting in a population count of 120. The sampling technique used in this research is purposive sampling, with a total of 33 samples obtained. The sampling was determined in advance based on criteria, the samples taken were districts/cities in Riau Province that did not obtain an Unqualified Opinion (WTP) from the Financial Audit Agency (BPK) in 2013-2022. The data analysis method used in this research employs multiple regression analysis, utilizing the SPSS data processing software version 26. The results of this study indicate that regional complexity, the size of local government, economic growth, and local revenue have an influence on the weaknesses of the internal control system of the government. Capital expenditure does not affect the weaknesses of the internal control system of the government.

ANALISIS FRAUDULENT FINANCIAL REPORTING PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI DALAM PERSFEKTIF FRAUD HEXAGON

novitasari i gusti ayu novitasari — 2024-11-06

Fraudulent financial reporting (FFR) is a fraudulent practice carried out by company management in presenting misleading financial information. FFR practices can harm various stakeholders, such as investors, regulators, and the overall capital market. The aim of this study is to analyze the influence of stimulus, Opportunity, rationalization, Capability, ego, and collusion on the level of risk of fraudulent financial reporting in mining sector on the IDX. The research employs a quantitative method with a population mining sector listed on the IDX during the period 2019-2023. A sample of 110 companies was selected using purposive sampling technique. Data were collected through the analysis of financial statements published on the companies' websites or the IDX website. Data analysis was conducted using logistic regression to identify the relationship between independent variables (stimulus, Opportunity, rationalization, Capability, ego, collusion) and the dependent variable fraudulent financial reporting. The results of the analysis indicate that there is a significant relationship between factors such as stimulus, Opportunity and rationalization with fraudulent financial reporting in mining sector on the IDX. Meanwhile, Opportunity has no significant effect on Fraudulent Financial Reporting. Thus, there is an indication that the company has carried out effective supervision so that it is not able to influence the opportunities for fraud to occur.

PENGARUH PREDIKSI KEBAGKRUTAN MODEL ALTMAN Z-SCORE DAN ZMIJEWSKI X-SCORE TERHADAP HARGA SAHAM

Eti Muliati — 2024-11-06

Every company has the goal of continuing to carry out its operational activities well, so that it can survive and optimize its profits. However, there are several companies that experience problems that cause operational activities to be hampered, resulting in a continuous decline in profits or losses, which ultimately results in them being threatened with bankruptcy. This research aims to determine the influence of the Altman Z-Score and Zmijewski X-Score bankruptcy prediction models on stock prices. The samples used in this research were transportation subsector companies listed on the Indonesia Stock Exchange from 2018-2022, with the number of samples used being 6 companies obtained using purposive sampling techniques. The data analysis techniques used are the classical assumption test, multiple linear regression test, correlation coefficient and determination coefficient test, t test and f test. The research results show that the Altman Z-Score model's bankruptcy prediction has a partially significant influence on stock prices. The Zmijewski X-score model has a partially significant influence on stock prices. There is a significant influence simultaneously on the prediction of failure of the Altman Z-Score and Zmijewski X-Score models on the share prices of transportation subsector companies listed on the Indonesia Stock Exchange.