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ANALISIS FRAUD HEXAGON TERHADAP FINANCIAL STATEMENT FRAUD PADA PERUSAHAAN SEKTOR INFRASTRUKTUR, UTILITAS DAN TRANSPORTASI HEXAGON FRAUD分析了基础设施、公用事业和运输部门的财务报表
IF 2.1 4区 管理学
Abacus-A Journal of Accounting Finance and Business Studies Pub Date : 2022-01-28 DOI: 10.47153/afs21.2702022
Herlina Nadziliyah, Niken Savitri Primasari
{"title":"ANALISIS FRAUD HEXAGON TERHADAP FINANCIAL STATEMENT FRAUD PADA PERUSAHAAN SEKTOR INFRASTRUKTUR, UTILITAS DAN TRANSPORTASI","authors":"Herlina Nadziliyah, Niken Savitri Primasari","doi":"10.47153/afs21.2702022","DOIUrl":"https://doi.org/10.47153/afs21.2702022","url":null,"abstract":"Financial statement fraud is a discrepancy between the application of accounting principles and the preparation of financial statements with the aim of deceiving and deceiving users of financial statements. The approach taken to identify the factors that influence financial statement fraud, one of which is the fraud hexagon model. There are six factors in the fraud hexagon, namely Stimulus which will be represented by financial targets, Ability will be represented by a change of director, Collusion will be represented by political connections, Opportunity will be represented by the quality of external auditors, Rationalization will be represented by audit opinion and Ego is represented by many photos CEO. This study aims to analyze the effect of the fraud hexagon on fraudulent financial statements in infrastructure, utility and transportation sector companies listed on the Indonesia Stock Exchange in 2015-2019. Detection of the possibility of fraudulent financial statements is measured by the F-Score model. This study uses a purposive sampling technique with a sample of 25 companies and 125 data on annual reports and financial statements. The results showed that financial targets, the quality of external auditors, and the number of CEO photos had no effect on financial statement fraud, while the change of directors had a negative and significant effect on financial statement fraud, political connections had a positive and significant effect on financial statement fraud. Audit opinion has a negative and significant effect on financial statement fraud.","PeriodicalId":47285,"journal":{"name":"Abacus-A Journal of Accounting Finance and Business Studies","volume":null,"pages":null},"PeriodicalIF":2.1,"publicationDate":"2022-01-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83275872","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 4
MEKANISME CORPORATE GOVERNANCE DAN KINERJA KEUANGAN TERHADAP SUSTAINABILITY REPORTING 公司治理和财务绩效报告
IF 2.1 4区 管理学
Abacus-A Journal of Accounting Finance and Business Studies Pub Date : 2022-01-28 DOI: 10.47153/afs21.3172022
D. Fathonah
{"title":"MEKANISME CORPORATE GOVERNANCE DAN KINERJA KEUANGAN TERHADAP SUSTAINABILITY REPORTING","authors":"D. Fathonah","doi":"10.47153/afs21.3172022","DOIUrl":"https://doi.org/10.47153/afs21.3172022","url":null,"abstract":"This study aims to analyze the effect of the board of commissioners, audit \u0000committee, foreign ownership, family ownership, institutional ownership, and \u0000financial performance using proxies of profitability on sustainability reporting in \u0000Indonesian group business companies listed on the IDX for the 2018-2019 period. \u0000The sample in this study were 28 Indonesian business group companies listed \u0000on the IDX for the 2018-2019 period. Thus, there are 56 observational data. The \u0000sampling technique used was purposive sampling. The analysis used in this \u0000research is panel data regression analysis with the help of the Eviwes 10 \u0000application. Based on data analysis carried out by panel data regression analysis, it showsthat the independent variables of the board of commissioners and family ownership have a negative effect on the disclosure of sustainability reporting in group business companies in Indonesia. Meanwhile, the results for the audit committee variables, foreign ownership, institutional ownership, and profitability did not affect the sustainability reporting disclosures in the Indonesian group business companies \u0000","PeriodicalId":47285,"journal":{"name":"Abacus-A Journal of Accounting Finance and Business Studies","volume":null,"pages":null},"PeriodicalIF":2.1,"publicationDate":"2022-01-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76674495","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
The Effect of Dialect Sharing on Corporate Cash Holdings in China 方言共享对中国企业现金持有的影响
IF 2.1 4区 管理学
Abacus-A Journal of Accounting Finance and Business Studies Pub Date : 2021-11-22 DOI: 10.1111/abac.12247
Guoqiang Hu, J. Xiao, Yuhan Zhen
{"title":"The Effect of Dialect Sharing on Corporate Cash Holdings in China","authors":"Guoqiang Hu, J. Xiao, Yuhan Zhen","doi":"10.1111/abac.12247","DOIUrl":"https://doi.org/10.1111/abac.12247","url":null,"abstract":"","PeriodicalId":47285,"journal":{"name":"Abacus-A Journal of Accounting Finance and Business Studies","volume":null,"pages":null},"PeriodicalIF":2.1,"publicationDate":"2021-11-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85352343","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 7
Corporate Innovation and Disclosure Strategy 企业创新与信息披露策略
IF 2.1 4区 管理学
Abacus-A Journal of Accounting Finance and Business Studies Pub Date : 2021-11-10 DOI: 10.1111/abac.12248
Zheyuan Zhang, Huiying Wu, S. Ying, Jiaxing You
{"title":"Corporate Innovation and Disclosure Strategy","authors":"Zheyuan Zhang, Huiying Wu, S. Ying, Jiaxing You","doi":"10.1111/abac.12248","DOIUrl":"https://doi.org/10.1111/abac.12248","url":null,"abstract":"","PeriodicalId":47285,"journal":{"name":"Abacus-A Journal of Accounting Finance and Business Studies","volume":null,"pages":null},"PeriodicalIF":2.1,"publicationDate":"2021-11-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87850137","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Regulation‐induced Disclosures: Evidence of Information Overload? 监管诱导的信息披露:信息过载的证据?
IF 2.1 4区 管理学
Abacus-A Journal of Accounting Finance and Business Studies Pub Date : 2021-11-09 DOI: 10.1111/abac.12246
Joost Impink, M. Paananen, A. Renders
{"title":"Regulation‐induced Disclosures: Evidence of Information Overload?","authors":"Joost Impink, M. Paananen, A. Renders","doi":"10.1111/abac.12246","DOIUrl":"https://doi.org/10.1111/abac.12246","url":null,"abstract":"","PeriodicalId":47285,"journal":{"name":"Abacus-A Journal of Accounting Finance and Business Studies","volume":null,"pages":null},"PeriodicalIF":2.1,"publicationDate":"2021-11-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83185729","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
Firm Characteristics and Capital Structure 企业特征与资本结构
IF 2.1 4区 管理学
Abacus-A Journal of Accounting Finance and Business Studies Pub Date : 2021-10-31 DOI: 10.47153/AFS14.2612021
Devi Anjar
{"title":"Firm Characteristics and Capital Structure","authors":"Devi Anjar","doi":"10.47153/AFS14.2612021","DOIUrl":"https://doi.org/10.47153/AFS14.2612021","url":null,"abstract":"This research is aimed to determine the effect of the profitability, company size,  growth and taxes on the infrastructure, utilities, and transportation sector companies’capital structure which are registered in the Bursa Efek Indonesia. The dependent variable on this research is capital structure while the independent variables on this research are profitability, company size, and growth. \u0000The data used in this research is secondary data which is taken from the company’s annual financial report. Meanwhile, the population of this research is infrastructure, utilities, and transportation sector companies which are registered in the Bursa  Efek Indonesia. The sampling technique used is purposive sampling method within the final sample of 186 companies have been obtained. The analysis technique used is panel data regression analysis by using Eviews 10 program. \u0000The result shows that profitability and company size give negative effect toward capital structure. Meanwhile, growth have no effect toward capital structure.","PeriodicalId":47285,"journal":{"name":"Abacus-A Journal of Accounting Finance and Business Studies","volume":null,"pages":null},"PeriodicalIF":2.1,"publicationDate":"2021-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89666351","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
THE EFFECT OF PARTICIPATORY BUDGETING, INFORMATION ASYMETRICITY ON THE SLACK BUDGET AND THEIR IMPACT ON COMPANY PERFORMANCE LEVEL 参与式预算、信息不对称对松弛预算的影响及其对公司绩效水平的影响
IF 2.1 4区 管理学
Abacus-A Journal of Accounting Finance and Business Studies Pub Date : 2021-10-29 DOI: 10.47153/AFS14.1942021
S. Sabirin
{"title":"THE EFFECT OF PARTICIPATORY BUDGETING, INFORMATION ASYMETRICITY ON THE SLACK BUDGET AND THEIR IMPACT ON COMPANY PERFORMANCE LEVEL","authors":"S. Sabirin","doi":"10.47153/AFS14.1942021","DOIUrl":"https://doi.org/10.47153/AFS14.1942021","url":null,"abstract":"This study aims to analyze the effect of participatory budgeting variables and information asymmetry on budgetary slack, and to analyze the effect of participatory budgeting and information asymmetry variables on company performance through budgetary slack. This research is causal (causal research). The study population is all offices of PT Angkasa Pura II (Persero) in Indonesia. The sample consists of a number of members selected from the population. The sampling technique used in this study is non probability sampling, that is total sampling. In this research a descriptive statistical analysis will be performed using path analysis. The results showed that Participatory Budgeting and Information Asymmetry had a significant positive effect on budgetary slack as well as on company performance. The Slcak budget has a significant positive effect on company performance. However, the Budgetary Slack in this research model did not succeed in mediating the relationship between Participatory Budgeting and Information Asymmetry on company performance.","PeriodicalId":47285,"journal":{"name":"Abacus-A Journal of Accounting Finance and Business Studies","volume":null,"pages":null},"PeriodicalIF":2.1,"publicationDate":"2021-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78433279","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","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, Multiplier Equity, Keputusan Investasi dan Kebijakan Dividen terhadap Profitabilitas dengan Ukuran Perusahaan sebagai Variabel Moderating (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di ISSI Periode 2016-2020) 流动性、多变均衡器、投资决策和股息政策对企业规模为中度变量的盈利能力的影响(在ISSI中注册的制造企业案例研究)
IF 2.1 4区 管理学
Abacus-A Journal of Accounting Finance and Business Studies Pub Date : 2021-10-29 DOI: 10.47153/AFS14.2502021
N. Muthohharoh
{"title":"Pengaruh Likuiditas, Multiplier Equity, Keputusan Investasi dan Kebijakan Dividen terhadap Profitabilitas dengan Ukuran Perusahaan sebagai Variabel Moderating (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di ISSI Periode 2016-2020)","authors":"N. Muthohharoh","doi":"10.47153/AFS14.2502021","DOIUrl":"https://doi.org/10.47153/AFS14.2502021","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui keterkaitan likuiditas, multiplier equity, keputusan investasi, dan kebijakan dividen terhadap profitabilitas dengan ukuran perusahaan sebagai variabel moderating. Penelitian ini merupakan penelitian kuantitatif deskriptif. Data diperoleh dari perusahaan manufaktur yang terdaftar di ISSI periode 2016-2020. Populasi yang diperoleh sebanyak 76 perusahaan. Sampel yang digunakan dalam penelitian ini sebanyak 22 perusahaan dengan metode purposive sampling. Alat analisis yang digunakan yaitu regresi linier berganda dan Moderated Regression Analysis (MRA). Alat pengolah data menggunakan eviews 10. Hasil penelitian ini menunjukkan bahwa keputusan investasi berkaitan positif dan signifikan terhadap profitabilitas sedangkan likuiditas, multiplier equity, dan kebijakan dividen tidak berpengaruh terhadap profitabilitas. Ukuran perusahaan sanggup memoderasi keputusan investasi terhadap profitabilitas namun tidak dapat memoderasi profitabilitas, likuiditas, multiplier equity, dan kebijakan dividen terhadap profitabilitas.","PeriodicalId":47285,"journal":{"name":"Abacus-A Journal of Accounting Finance and Business Studies","volume":null,"pages":null},"PeriodicalIF":2.1,"publicationDate":"2021-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78476731","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 3
Financial Ratio Analysis for PT XL AXIATA Tbk PT XL AXIATA Tbk的财务比率分析
IF 2.1 4区 管理学
Abacus-A Journal of Accounting Finance and Business Studies Pub Date : 2021-10-29 DOI: 10.47153/afs14.1962021
Evi Grediani
{"title":"Financial Ratio Analysis for PT XL AXIATA Tbk","authors":"Evi Grediani","doi":"10.47153/afs14.1962021","DOIUrl":"https://doi.org/10.47153/afs14.1962021","url":null,"abstract":"This study aims to determine the performance of financial statements and  health level PT XL Axiata Tbk. This study also  investigates based on the ratio of profitability, liquidity, activity and solvency from the 2015-2020 period. The company's soundness assessment method uses the Altman Z-Score method. The results of the study of profitability ratios indicate that the performance of financial statements is not very good because it is not optimal in generating profits. The liquidity ratio shows that the performance of the financial statements is not very good in meeting its current liabilities. The activity ratio shows that the company's financial statement performance is less effective in utilizing the asset turnover ratio and its working capital but has been maximized in collecting receivables from customers. The solvency ratio shows poor financial statement performance because the company's financial risk is very large but the company is able to pay interest expense when it matures. The results of the analysis of the Altman Z-Score method show that the company's health level is in a vulnerable state and has a high risk of bankruptcy","PeriodicalId":47285,"journal":{"name":"Abacus-A Journal of Accounting Finance and Business Studies","volume":null,"pages":null},"PeriodicalIF":2.1,"publicationDate":"2021-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86697193","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
Pengaruh Kurs terhadap Inflasi dan Harga Saham: Studi Kasus di Bank BTN 货币对通货膨胀和股价的影响:BTN银行案例研究
IF 2.1 4区 管理学
Abacus-A Journal of Accounting Finance and Business Studies Pub Date : 2021-10-29 DOI: 10.47153/AFS14.2052021
Cahya Cahya
{"title":"Pengaruh Kurs terhadap Inflasi dan Harga Saham: Studi Kasus di Bank BTN","authors":"Cahya Cahya","doi":"10.47153/AFS14.2052021","DOIUrl":"https://doi.org/10.47153/AFS14.2052021","url":null,"abstract":"This study aims to determine the effect of the exchange rate and inflation on the stock price of Bank BTN. This study uses quantitative methods. The population in this study is Bank BTN because this research is a case study. The choice of Bank BTN was due to the lack of research on exchange rates, inflation, and related stock prices. This study uses data from Bank BTN's financial statements obtained from the IDX.co.id page. This study uses the period from the third quarter of 2010 to the second quarter of 2020. This study uses linear regression analysis because it uses one independent variable and two dependent variables. The independent variable in this study is the exchange rate. The dependent variables in this study are inflation and stock prices. The results showed that the exchange rate had a significant positive effect on inflation and stock prices of Bank BTN. The results of this study can be used as a reference for making stock purchase decisions, especially at Bank BTN. An overview of further research is also presented here.","PeriodicalId":47285,"journal":{"name":"Abacus-A Journal of Accounting Finance and Business Studies","volume":null,"pages":null},"PeriodicalIF":2.1,"publicationDate":"2021-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86481154","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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