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Fraud Diamond Analysis In Fraudulent Financial Statement Detection Using Beneish M-Score Beneish M-Score在欺诈财务报表检测中的欺诈钻石分析
Jurnal Riset Akuntansi Terpadu Pub Date : 2021-10-28 DOI: 10.35448/JRAT.V14I2.12694
Meri Kristianti, Carmel Meiden
{"title":"Fraud Diamond Analysis In Fraudulent Financial Statement Detection Using Beneish M-Score","authors":"Meri Kristianti, Carmel Meiden","doi":"10.35448/JRAT.V14I2.12694","DOIUrl":"https://doi.org/10.35448/JRAT.V14I2.12694","url":null,"abstract":"Companies, especially go public companies, tend to want to display financial statements that look healthy and profitable to attract the attention of investors and potential investors . Therefore, sometimes companies commit fraud in financial statements to fulfill these objectives. This study was conducted to empirically test whether the fraud diamond element has an effect on the possibility of fraudulent financial statements in manufacturing sector companies listed on the Indonesia Stock Exchange in 2017-2019 with the Beneish M-Score as a proxy for the dependent variable. There are 120 total samples obtained by purposive sampling method with analytical techniques using descriptive statistical tests and logistic regression tests. The results of this study indicate that the nature of industry and rationalization variables have a positive and significant effect on the possibility of fraudulent financial statements, but for the variables of financial stability, external pressure, personal financial need, financial target, ineffective monitoring and capability, it is not proven to have a significant effect on the possibility of fraudulent financial statements.","PeriodicalId":33377,"journal":{"name":"Jurnal Riset Akuntansi Terpadu","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-10-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48799907","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}
引用次数: 0
Swot Analysis on Business Development of BUMG Tumbar Jaya, Tumpok Barat, Matang Kuli District, North Aceh Regency 北亚齐省马唐库里区Tumpok Barat, BUMG Tumbar Jaya的业务发展Swot分析
Jurnal Riset Akuntansi Terpadu Pub Date : 2021-10-28 DOI: 10.35448/JRAT.V14I2.12427
Husni Kamal, Dabella Yunia
{"title":"Swot Analysis on Business Development of BUMG Tumbar Jaya, Tumpok Barat, Matang Kuli District, North Aceh Regency","authors":"Husni Kamal, Dabella Yunia","doi":"10.35448/JRAT.V14I2.12427","DOIUrl":"https://doi.org/10.35448/JRAT.V14I2.12427","url":null,"abstract":"BUMG is one of the forces that can encourage the creation of economic improvement for Villagers based on the variety of potentials owned and BUMG administrators must be able to manage and develop businesses by looking at existing opportunities and understanding the demand from the community. This research aims to analyze how business development in BUMG Tumbar Jaya. This type of research uses qualitative by direct interview with the headman of Tumpok Barat village and BUMG administrators. The SWOT method used to analyze the data. The conclusion of this research is that BUMG Tumbar Jaya has become a bridge for farmers who lack capital in their business by cooperating with local agricultural shops and should be able to set up their own agricultural stores so that profits become fully owned by Village and need government support to improve human resources in terms of business management and good financial report making.","PeriodicalId":33377,"journal":{"name":"Jurnal Riset Akuntansi Terpadu","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-10-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45137828","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}
引用次数: 0
Application of Management Accounting System at indonesian Startup Companies 管理会计制度在印尼创业公司的应用
Jurnal Riset Akuntansi Terpadu Pub Date : 2021-10-28 DOI: 10.35448/JRAT.V14I2.12708
Edward Fazri, Galih Fajar Muttaqin
{"title":"Application of Management Accounting System at indonesian Startup Companies","authors":"Edward Fazri, Galih Fajar Muttaqin","doi":"10.35448/JRAT.V14I2.12708","DOIUrl":"https://doi.org/10.35448/JRAT.V14I2.12708","url":null,"abstract":"This research was conducted on Indonesian startup companies. This study examines the effect of innovation on the management accounting system, the effect of the management accounting system on financial performance and examines the mediating effect of the management accounting system on the effect of innovation on financial performance. This study involved 42 Indonesian startup companies domiciled in Jabodetabek. Questionnaires were distributed to sample companies to obtain the required data and processed using smart PLS 2.0. The results of this study are that there is a significant positive effect of innovation on the management accounting system, there is a significant positive effect of the management accounting system and there is evidence that the management accounting system has a mediating effect that strengthens the influence of innovation on financial performance.","PeriodicalId":33377,"journal":{"name":"Jurnal Riset Akuntansi Terpadu","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-10-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45561039","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}
引用次数: 0
The Effect of Internal Control Unit And Implementation of Internal Control on The Achievement Good University Governance 内部控制单元与内部控制实施对高校良好治理绩效的影响
Jurnal Riset Akuntansi Terpadu Pub Date : 2021-10-28 DOI: 10.35448/jrat.v14i2.10804
Roni Budianto, Rama Komara Putra, Windu Mulyasari
{"title":"The Effect of Internal Control Unit And Implementation of Internal Control on The Achievement Good University Governance","authors":"Roni Budianto, Rama Komara Putra, Windu Mulyasari","doi":"10.35448/jrat.v14i2.10804","DOIUrl":"https://doi.org/10.35448/jrat.v14i2.10804","url":null,"abstract":"This study aims to determine the influence of the role of the internal supervision unit and the application of internal control towards the achievement of good university governance. Respondents in this study were 85 auditors who worked in the Internal Control Unit at State Universities in the Jakarta, Bogor, Depok, Tangerang, and Serang areas. This study uses primary data and questionnaires to obtain information from respondents using the purposive sampling method. SmartPLS version 3 was used in this study to analyze research consisting of descriptive statistics and hypothesis testing. The results. The results of this study indicate that the role of the internal control unit and the implementation of internal controls have a positive and significant effect on achieving good university governance.","PeriodicalId":33377,"journal":{"name":"Jurnal Riset Akuntansi Terpadu","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-10-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48567500","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}
引用次数: 1
Capital structure, company size, and Company value: test significance Moderate model 资本结构、公司规模、公司价值:检验显著性
Jurnal Riset Akuntansi Terpadu Pub Date : 2021-10-28 DOI: 10.35448/JRAT.V14I2.12428
Akhmadi Akhmadi, Wawan Ichwanudin, Uyun Uyun
{"title":"Capital structure, company size, and Company value: test significance Moderate model","authors":"Akhmadi Akhmadi, Wawan Ichwanudin, Uyun Uyun","doi":"10.35448/JRAT.V14I2.12428","DOIUrl":"https://doi.org/10.35448/JRAT.V14I2.12428","url":null,"abstract":"This research at in vestigate wether the capital structure to the firm value by firm size as moderating variable in the LQ 45 Company listed in Indonesia Stock Exchanged period 2013-2017. In this research, firm value is measured by price to book value, capital structure is measured by debt to equity ratio, and firm size is measured by the natural logarithm of total assets. The population used 73 companies in this research is the entire of LQ 45 companies listed in Indonesia Stock Exchanged period 2013-2017. The research sample amounted to 30 companies and sampling used purposive sampling. The data analysis tool used in this research is moderated regression analysis (MRA). The result of this research showed that : capital structure (DER) is positive significant impact on the firm value, but firm size can't effect as moderating variabel.","PeriodicalId":33377,"journal":{"name":"Jurnal Riset Akuntansi Terpadu","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-10-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43657438","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}
引用次数: 0
The Comparative Analysis of Business Applications for MSMEs based on Android (Case Study on Buku Kas and Buku Warung Applications) 基于Android的中小微企业商业应用的比较分析（以Buku Kas和Buku Warung应用为例）
Jurnal Riset Akuntansi Terpadu Pub Date : 2021-10-28 DOI: 10.35448/JRAT.V14I2.12279
A. Septiana, Yeni Priatnasari, Dewi Kartika
{"title":"The Comparative Analysis of Business Applications for MSMEs based on Android (Case Study on Buku Kas and Buku Warung Applications)","authors":"A. Septiana, Yeni Priatnasari, Dewi Kartika","doi":"10.35448/JRAT.V14I2.12279","DOIUrl":"https://doi.org/10.35448/JRAT.V14I2.12279","url":null,"abstract":"The purpose of this research was to compare the Android-based MSME financial bookkeeping application based on the criteria for a quality accounting application. The used data collection were observation, questionnaires and literature study. The data analysis technique used was descriptive quantitative and comparative analysis. The results of the analysis of each application show that Buku Kas  and  Buku Warung applications have different completeness. The results of the analysis of the research show that in a comparative assessment by respondents from the questionnaire obtained the results that Buku Kas application get a total score of 2.845 while Buku Warung application get a total score of 2.764. The total score shows that 51% of respondents prefer Buku Kas application as an Android-based MSME financial bookkeeping application compared to Buku Warung  application. The conclusion is that there is Buku Kas application has better criteria as an MSME financial bookkeeping application than Buku Warung application.","PeriodicalId":33377,"journal":{"name":"Jurnal Riset Akuntansi Terpadu","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-10-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46450824","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}
引用次数: 0
Does the Dividend Policy, Liquidity, Activity and Leverage Increases Corporate Value? (Evidence on the Jakarta Islamic Index) 股息政策、流动性、活动和杠杆是否会增加公司价值？（雅加达伊斯兰指数的证据）
Jurnal Riset Akuntansi Terpadu Pub Date : 2021-10-28 DOI: 10.35448/JRAT.V14I2.10388
Idil Rakhmat Susanto, Ismail Badollahi, W. Wahyuni, N. Nurhidayah
{"title":"Does the Dividend Policy, Liquidity, Activity and Leverage Increases Corporate Value? (Evidence on the Jakarta Islamic Index)","authors":"Idil Rakhmat Susanto, Ismail Badollahi, W. Wahyuni, N. Nurhidayah","doi":"10.35448/JRAT.V14I2.10388","DOIUrl":"https://doi.org/10.35448/JRAT.V14I2.10388","url":null,"abstract":"This study aims to examine the effect of dividend policy, liquidity, activity, and leverage on companies listed on the Jakarta Islamic Index. The sample used is a balanced data panel in 16 manufacturing companies from 2014 to 2018. This study uses multivariate analysis with a random effect model as a testing model for the research sample. The results show that dividend and liquidity policies are able to increase firm value, this shows that companies with good dividend policies and benefits for various parties can have a positive impact on increasing corporate value as well as good liquidity which will certainly be a positive signal for investors and have a good impact company. Activity and Leverage have no effect on Firm Value, this is also evidence that inefficient activities will have an impact on poor company productivity, and very high leverage can also be a negative signal for investors because the company will be seen only in debt to carry out its activities","PeriodicalId":33377,"journal":{"name":"Jurnal Riset Akuntansi Terpadu","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-10-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47711775","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}
引用次数: 0
The Characteristics of Auditee and Audit Report Lag 被审计单位特征与审计报告滞后
Jurnal Riset Akuntansi Terpadu Pub Date : 2021-03-28 DOI: 10.35448/JRAT.V14I1.10385
Dodik Juliardi Iksan
{"title":"The Characteristics of Auditee and Audit Report Lag","authors":"Dodik Juliardi Iksan","doi":"10.35448/JRAT.V14I1.10385","DOIUrl":"https://doi.org/10.35448/JRAT.V14I1.10385","url":null,"abstract":"Abstract The purposes of this study was to examine the effect of auditee characteristics as reflected by ROE, company size, DER and PAF’s (Public Accounting Firm) reputation on Audit Report Lag. Companies engaged in Real Estate and Property listed on the Indonesia Stock Exchange for the period 2011-2014 are used in this study. This sector was chosen because many investors are interested in investing in the real estate and property sector. The purposive sampling method was chosen as the basis for determining the sample so that a sample of 39 companies was obtained. The type of data in this study is quantitative data derived from secondary data in the form of financial reports and auditor reports which can be obtained from the page www.idx.co.id or the Indonesia Capital Market Directory (ICMD). SPSS 21 software was used to analyze research data. The results showed that ROE and company size had a significant negative effect on Audit Report Lag. DER has no effect on Audit Report Lag, while PAF's reputation has a positive effect on Audit Report Lag","PeriodicalId":33377,"journal":{"name":"Jurnal Riset Akuntansi Terpadu","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-03-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44644624","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}
引用次数: 2
The Perception of MSME in Tegal City on Readiness Towards MSME’S Digitalization in The New Normal Era 法律城市中小微企业对新常态下中小微企业数字化准备的认知
Jurnal Riset Akuntansi Terpadu Pub Date : 2021-03-28 DOI: 10.35448/JRAT.V14I1.10399
I. Farida, Aryanto Aryanto
{"title":"The Perception of MSME in Tegal City on Readiness Towards MSME’S Digitalization in The New Normal Era","authors":"I. Farida, Aryanto Aryanto","doi":"10.35448/JRAT.V14I1.10399","DOIUrl":"https://doi.org/10.35448/JRAT.V14I1.10399","url":null,"abstract":"The Covid-19 pandemic caused a crisis in all fields, this pandemic had a wide impact on the business world at all levels, MSMEs were the hardest hit. Data from the Ministry of Cooperatives and MSMEs, totaling 163,713 MSMEs, were affected by the Covid-19 pandemic. The Ministry of Cooperatives and SMEs has set a digitization target of 10 million MSMEs by 2020. The existence of this digitalization opportunity has not been optimally utilized by MSME players. Of the approximately 64 million MSME population in Indonesia, only 13% are connected to the digital ecosystem (Kominfo.co.id, 2020). There are 930 UMKM players in Tegal City from a total of 1940 UMKM recorded by the Cooperative Office. Of the number of MSMEs, some were able to survive and some had to close their businesses in the end. This is because some MSME players have not digitized their business. Perceptions of usefulness, perceived ease of use, and HR competence are factors that also influence MSME actors to readiness in implementing digitalization of their business. The purpose of this study was to determine the effect of perceived usefulness, perceived ease of use, and HR competence on the readiness of MSMEs towards business digitization in the new normal era. The results of this study indicate that the perceived usefulness variable has no effect on the readiness of MSMEs towards digitalization, while the variables of perceived ease of use and HR competencies have an effect on the readiness of MSMEs towards digitization.","PeriodicalId":33377,"journal":{"name":"Jurnal Riset Akuntansi Terpadu","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-03-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45407326","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}
引用次数: 0
The Effect of Debt to Equity Ratio, Return On Assets and Inflation on Stock Prices of Oil and Gas Mining Companies 2014-2019 2014-2019年石油和天然气开采公司的负债权益比、资产回报率和通货膨胀对股价的影响
Jurnal Riset Akuntansi Terpadu Pub Date : 2021-03-28 DOI: 10.35448/JRAT.V14I1.10405
M. Amaliah, G. S. Manda
{"title":"The Effect of Debt to Equity Ratio, Return On Assets and Inflation on Stock Prices of Oil and Gas Mining Companies 2014-2019","authors":"M. Amaliah, G. S. Manda","doi":"10.35448/JRAT.V14I1.10405","DOIUrl":"https://doi.org/10.35448/JRAT.V14I1.10405","url":null,"abstract":"This study aims to examine the effect of the variable Debt to Equity Ratio, Return On Assets, and Inflation on the Stock Price of oil and gas mining companies. The population in this study were 9 companies that are members of the oil and gas mining sub-sector in 2014-2019. While the sample used is 6 companies using purposive sampling technique. This research also uses secondary data, multiple linear regression analysis, descriptive statistics, classical assumption test, partial test, simultaneous test and R square test of determination. The results obtained state that DER, ROA, inflation partially or simultaneously these three variables have no effect on stock prices.","PeriodicalId":33377,"journal":{"name":"Jurnal Riset Akuntansi Terpadu","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-03-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47733734","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}
引用次数: 3
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