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JAD : Jurnal Riset Akuntansi & Keuangan Dewantara最新文献

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PENGARUH ELEMEN FRAUD PENTAGON TERHADAP DETEKSI KECURANGAN LAPORAN KEUANGAN 五边形欺诈要素对财务报表欺诈侦查的影响
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Pub Date : 2024-01-30 DOI: 10.26533/jad.v6i2.1189
Suaidah Yuniep Mujati, W. Laily
{"title":"PENGARUH ELEMEN FRAUD PENTAGON TERHADAP DETEKSI KECURANGAN LAPORAN KEUANGAN","authors":"Suaidah Yuniep Mujati, W. Laily","doi":"10.26533/jad.v6i2.1189","DOIUrl":"https://doi.org/10.26533/jad.v6i2.1189","url":null,"abstract":"This research aims to examine the influence of the fraud pentagon on fraudulent financial reports in startup companies listed on the Indonesia Stock Exchange. This research uses quantitative methods. The data collection used was purposive sampling from 8 startup companies listed on the IDX for the 2019-2023 period with a 5 year financial reporting period. Hypothesis testing was carried out using multiple linear regression using SPSS 29. The results of this study show that financial stability, ineffective supervision, change of auditor, change of director and CEO image have no effect on financial statement fraud","PeriodicalId":443047,"journal":{"name":"JAD : Jurnal Riset Akuntansi & Keuangan Dewantara","volume":"160 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140484349","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
Analisis Sistem Pengendalian Internal Menunjang Akuntabilitas Dalam Meminimalisir Kecurangan
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Pub Date : 2021-12-31 DOI: 10.26533/JAD.V3I2.704
Rachyu Purbowati, N. Nurhayati
{"title":"Analisis Sistem Pengendalian Internal Menunjang Akuntabilitas Dalam Meminimalisir Kecurangan","authors":"Rachyu Purbowati, N. Nurhayati","doi":"10.26533/JAD.V3I2.704","DOIUrl":"https://doi.org/10.26533/JAD.V3I2.704","url":null,"abstract":"The purpose of this study is to Know the Implementation of Internal Control Systems in Supporting Accountability in Minimizing Cheating at KPRI-Bahagia. This research is a descriptive qualitative study. The method of data collection is done using the method of observation, interviews and documentation. The data analysis technique is done through four stages, namely through data collection, data reduction, data presentation and conclusion drawing. The results showed that the internal control system was able to support accountability in minimizing fraud, both with steps to improve and develop the KPRI-Bahagia internal control system.","PeriodicalId":443047,"journal":{"name":"JAD : Jurnal Riset Akuntansi & Keuangan Dewantara","volume":"43 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126681325","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
Faktor-Faktor Yang Mempengaruhi Kinerja Keuangan Pada Perusahaan Restoran, Hotel dan Pariwisata 影响餐馆、酒店和旅游绩效的因素
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Pub Date : 2021-12-28 DOI: 10.26533/jad.v4i2.894
Rina Suprina, Heny Ratnaningtyas, Nurbaeti Nurbaeti, Fetty Asmaniati
{"title":"Faktor-Faktor Yang Mempengaruhi Kinerja Keuangan Pada Perusahaan Restoran, Hotel dan Pariwisata","authors":"Rina Suprina, Heny Ratnaningtyas, Nurbaeti Nurbaeti, Fetty Asmaniati","doi":"10.26533/jad.v4i2.894","DOIUrl":"https://doi.org/10.26533/jad.v4i2.894","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui pengaruh good corporate governance, ukuran perusahaan dan arus kas bebas terhadap kinerja keuangan perusahaan tahun 2017-2020. Sampel berjumlah 18 perusahaan restoran, hotel dan pariwisata yang terdaftar di Bursa Efek Indonesia. Metode yang digunakan dalam penelitian ini adalah analisis regresi berganda. Hasil penelitian menunjukkan bahwa secara parsial good corporate governance, arus kas bebas dan ukuran perusahaan berpengaruh signifikan terhadap kinerja keuangan. Penerapan good corporate governance yang baik mampu mendorong penggunaan aset perusahaan secara efektif dan meningkatkan kemampuan perusahaan untuk memperoleh laba bersih. Perusahaan dengan aset besar dapat menggunakan sumber daya yang besar, sehingga perusahaan dapat berinvestasi dengan mudah dan juga dapat memenuhi permintaan produk. Arus kas bebas yang besar memungkinkan manajemen untuk mengelola biaya keagenan, alokasi sumber daya yang efisien dan investasi yang benar-benar menghasilkan laba bersih yang sangat tinggi.","PeriodicalId":443047,"journal":{"name":"JAD : Jurnal Riset Akuntansi & Keuangan Dewantara","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134326777","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
Etika Akuntansi Dalam Pelaporan Keuangan Gereja Katolik Redemptor Mundi Surabaya 天主教神父芒迪泗水的会计报告伦理道德
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Pub Date : 2021-12-28 DOI: 10.26533/jad.v4i2.889
V. D. Setyawati, Yuliana Sri Purbiyati
{"title":"Etika Akuntansi Dalam Pelaporan Keuangan Gereja Katolik Redemptor Mundi Surabaya","authors":"V. D. Setyawati, Yuliana Sri Purbiyati","doi":"10.26533/jad.v4i2.889","DOIUrl":"https://doi.org/10.26533/jad.v4i2.889","url":null,"abstract":"Paroki dalam Gereja Katolik sebagai entitas nirlaba dipengaruhi oleh faktor teologis yang mungkin mempengaruhi perilaku individu-individu di dalamnya. Konteks penelitian ini adalah menganalisis bagaimana etika bidang akuntansi yang berpengaruh terhadap pengelolaan keuangan paroki, khususnya di Paroki Redemptor Mundi Surabaya. Penelitian ini dilakukan sebagai kelanjutan dari penelitian sebelumnya, dengan mengacu pada roadmap penelitian, yang berkaitan dengan akuntabilitas keuangan sektor publik. Penelitian ini menggunakan pendekatan kualitatif dengan metode etnografi. Hasil dari penelitian etika akuntansi dalam pelaporan keuangan ini membahas adanya kepatuhan terhadap hierarki gereja katolik yang berdampak pada lemahnya pelaksanaan etika akuntansi, dikarenakan pastor paroki dari gereja katolik ini menjadi pengaruh yang sangat dominan dalam pelaporan keuangan.","PeriodicalId":443047,"journal":{"name":"JAD : Jurnal Riset Akuntansi & Keuangan Dewantara","volume":"81 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131224311","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
Optimalisasi Program Corporate Social Responsibility pada Kinerja Keuangan dan Kinerja Sosial 财务和社会表现方面企业社会责任计划的优化
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Pub Date : 2021-12-25 DOI: 10.26533/jad.v4i2.892
Erni Widajanti
{"title":"Optimalisasi Program Corporate Social Responsibility pada Kinerja Keuangan dan Kinerja Sosial","authors":"Erni Widajanti","doi":"10.26533/jad.v4i2.892","DOIUrl":"https://doi.org/10.26533/jad.v4i2.892","url":null,"abstract":"Salah satu tanggang jawab sosial perusahaan terhadap masyarakat adalah ikut serta berpartisipasi untuk menyelesaikan masalah sosial masyarakat, khususnya disekitar wilayah perusahaan sebagaimana konsep Corporate Social Responsibility (CSR). Sebagai konsekuensi dari konsep CSR ini, kinerja perusahaan saat ini tidak lagi dinilai dari kinerja keuangannya saja, tetapi juga kinerja sosialnya. Penelitian ini bertujuan untuk mengeksplorasi implementasi CSR PT TASPEN dalam kaitannya dengan kinerja perusahaan dan kinerja sosial melalui Program Kmitraan dan Bina Lingkungan (PKBL). Jenis penelitian adalah studi kasus dan data yang digunakan adalah data sekunder berupa laporan tahunan PT TASPEN periode 2016-2018. Hasil penelitian menunjukkan bahwa pelaksanaan program PKBL dan CSR PT TASPEN berpengaruh positif terhadap kinerja keuangan dan kinerja sosial perusahaan.","PeriodicalId":443047,"journal":{"name":"JAD : Jurnal Riset Akuntansi & Keuangan Dewantara","volume":"94 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115183084","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
Kinerja Keuangan Dan Mekanisme Good Corporate Governance Pada Perusahaan Farmasi 良好的财务表现和制药公司治理机制
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Pub Date : 2021-12-24 DOI: 10.26533/jad.v4i2.887
Yuniep Mujati Suaidah, Oktafiya Ayu Setyoningrum
{"title":"Kinerja Keuangan Dan Mekanisme Good Corporate Governance Pada Perusahaan Farmasi","authors":"Yuniep Mujati Suaidah, Oktafiya Ayu Setyoningrum","doi":"10.26533/jad.v4i2.887","DOIUrl":"https://doi.org/10.26533/jad.v4i2.887","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui pengarug Good Corporate Governance ( GCG) yang menggunakan proxy Proporsi komisaris independen, Komite Audit, Dewan Direksi, dan kepemilikan institusional terhadap kinerja keuangan pada perusahaan farmasi yang terdaftar di BEI. Populasi yang digunakan dalam penelitian adalah perusahaan farmasi yang terdaftar di BEI pada tahun 2016-2020. Pemilihan sampel menggunakan metode purposive sampling dengan jumlah 8 (delapan) perusahaan farmasi selama tahun 2016-2020. Jenis data sekunder berupa laporan keuangan tahunan yang dipublikasikan. Teknik analisis data adalah analisis regresi linier berganda dengan menggunakan program SPSS. Dari hasil penelitian ditemukan bahwa: Proporsi komisaris independen, Dewan Direksi dan Kopemilikan Institutional tidak berpengaruh siginifikan terhadap kinerja keuangan sedangkan Komite Audit berpengaruh terhadap kinerja keuangan.","PeriodicalId":443047,"journal":{"name":"JAD : Jurnal Riset Akuntansi & Keuangan Dewantara","volume":"305 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116255707","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
Pengaruh Good Corporate Governance, Financial Distress Dan Ukuran Perusahaan Terhadap Manajemen Laba 良好的公司治理、财务压力和企业规模对利润管理的影响
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Pub Date : 2021-02-22 DOI: 10.26533/JAD.V4I1.737
Hadi Sucipto, Umi Zulfa
{"title":"Pengaruh Good Corporate Governance, Financial Distress Dan Ukuran Perusahaan Terhadap Manajemen Laba","authors":"Hadi Sucipto, Umi Zulfa","doi":"10.26533/JAD.V4I1.737","DOIUrl":"https://doi.org/10.26533/JAD.V4I1.737","url":null,"abstract":"This study aims to determine the effect of Good Corporate Governance, Financial Distress and Company Size on earnings management calculated using discretionary accruals. This type of research is a quantitative description research. This research uses purposive sampling method as a method of selecting samples. The population in this study were all 10 pharmaceutical companies listed on the Indonesia Stock Exchange (BEI). Based on predetermined criteria, there are 7 companies with an observation period of 5 years from 2015-2019. Hypothesis testing in this study uses multiple regression analysis techniques. The results of this study indicate that Good Corporate Governance has no significant effect on earnings management, financial distress has no significant effect on earnings management and firm size has no significant effect on earnings management.","PeriodicalId":443047,"journal":{"name":"JAD : Jurnal Riset Akuntansi & Keuangan Dewantara","volume":"168 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-02-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134151735","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: 9
Pengaruh Kinerja Perusahaan Dan Laverage Terhadap Manajemen Laba Di Bank Umum Syariah Indonesia 公司和Laverage对印尼伊斯兰银行利润管理的影响
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Pub Date : 2021-02-02 DOI: 10.26533/JAD.V4I1.734
Iqbal Firmani, Slamet Haryono
{"title":"Pengaruh Kinerja Perusahaan Dan Laverage Terhadap Manajemen Laba Di Bank Umum Syariah Indonesia","authors":"Iqbal Firmani, Slamet Haryono","doi":"10.26533/JAD.V4I1.734","DOIUrl":"https://doi.org/10.26533/JAD.V4I1.734","url":null,"abstract":"This study aims to analyze earning management in sharia commercial banks in Indonesia (priode 2015-2019), while the method of earningt management analysis used is Modified Jones Model. Through Random Sampling technique, 8 sharia commercial banks (BUS) are used as sempel, the banks are: BNI Syariah, BRI Syariah, Mandiri Syariah, BCA Syariah, BTPN Syariah, Bank Muamalat, Bank Mega Syariah and Bank Syariah Bukopin. The results of the Modified Jones Model profit management account show that the majority of Sharia commercial banks tend to make profit management by reducing the value of their profits. Through the regression panel data conducted analysis of the influence of company performance and leverage on profit management, regression results through t-tests showed that the company's performance and laverage did not have a significant influence on earning management.","PeriodicalId":443047,"journal":{"name":"JAD : Jurnal Riset Akuntansi & Keuangan Dewantara","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-02-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127168064","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
Pengaruh Likuiditas, Cash Flow Dan Pertumbuhan Penjualan Terhadap Profitabilitas Pada Perusahaan Pertanian 流动性、现金流动和销售增长对企业盈利能力的影响
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Pub Date : 2020-12-19 DOI: 10.26533/JAD.V3I2.698
Stevie Marthin Jordan Timothy Gultom, Fiska Sriwahyuni, Cindy Laura, Ike Rukmana Sari
{"title":"Pengaruh Likuiditas, Cash Flow Dan Pertumbuhan Penjualan Terhadap Profitabilitas Pada Perusahaan Pertanian","authors":"Stevie Marthin Jordan Timothy Gultom, Fiska Sriwahyuni, Cindy Laura, Ike Rukmana Sari","doi":"10.26533/JAD.V3I2.698","DOIUrl":"https://doi.org/10.26533/JAD.V3I2.698","url":null,"abstract":"This study aims to determine whether liquidity, cash flow and sales growth affect profitability. This study uses a quantitative approach, causal and deductive relationsh ips. The population of this research is 20 agricultural companies. To get the sample used purposive sampling technique so that the number of samples that meet the criteria of 8 companies with a period of 6 years. Data analysis methods used are multiple linear regression analysis, classic assumption test and hypothesis test. The results showed that liquidity, cash flow and sales growth had a significant effect on profitability of agricultural companies listed on the Indonesia Stock Exchange in the 2013-2018 period, but partially liquidity had a positive effect on profitability, cash flow and sales growth did not affect profitability. Based on the coefficient of determination test, it can be seen the influence of the studied variables is 20.5%, the rest is influenced by other variables not examined, that is, 79.5%.","PeriodicalId":443047,"journal":{"name":"JAD : Jurnal Riset Akuntansi & Keuangan Dewantara","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132526500","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
Penggunaan Laba, Arus Kas Dan Leverage Dalam Memprediksi Financial Distress
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Pub Date : 2020-12-08 DOI: 10.26533/JAD.V3I2.694
N. Suprihatin, Margita Giftilora
{"title":"Penggunaan Laba, Arus Kas Dan Leverage Dalam Memprediksi Financial Distress","authors":"N. Suprihatin, Margita Giftilora","doi":"10.26533/JAD.V3I2.694","DOIUrl":"https://doi.org/10.26533/JAD.V3I2.694","url":null,"abstract":"Abstract \u0000This study aims to determine the factors that can affect financial distress in food and beverage companies listed on the Indonesia Stock Exchange in 2014-2018. The factors used are the size of the hood and financial distress.This type of research is an associative causal research with an ex post facto approach. Samples were taken using purposive sampling technique. A sample of 34 companies from 168 food and beverage companies listed on the Indonesia Stock Exchange in 2014-2018, so that the analyzed research data amounted to 170. The data analysis techniques used were descriptive statistics and logistic regression.The results of this study indicate that (1) Profit has no significant effect on predicting financial distress conditions. (2) Cash flow has no effect in predicting financial distress conditions. (3) Leverage has no effect in predicting financial distress conditions. And simultaneously this study states that earnings, cash flow and leverage do not affect predicting financial distress.","PeriodicalId":443047,"journal":{"name":"JAD : Jurnal Riset Akuntansi & Keuangan Dewantara","volume":"45 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130185228","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: 6
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