EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis最新文献_第2页

Determinants of Financial Reporting Fraud in the Perspective of Fraud Hexagon 欺诈六边形视角下财务报告欺诈的决定因素

EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Pub Date : 2023-10-05 DOI: 10.37676/ekombis.v12i1.4875

Annisa Rachmawati, Surya Raharja

{"title":"Determinants of Financial Reporting Fraud in the Perspective of Fraud Hexagon","authors":"Annisa Rachmawati, Surya Raharja","doi":"10.37676/ekombis.v12i1.4875","DOIUrl":"https://doi.org/10.37676/ekombis.v12i1.4875","url":null,"abstract":"The purpose of this study is to detect fraud in financial statements using Fraud Hexagon analysis which includes stimulus proxied by financial stability and external pressure, opportunity proxied by effective monitoring and quality of external, rationalization proxied by change in auditors, capability proxied by change in directors, arrogance proxied by the size of CEO photos, and collusion proxied by cooperation between companies and govermemnt. This study uses the Beneish M-Score measurement to detect fraudulent financial statements. The sampling method is purposive sampling consisting of 51 companies that meet the criteria of 80 infrastructure, utility and transportation companies listed on the IDX for 2017-2022. The hypothesis in this study was tested using logistic regression analysis. The results of the study show that the variables of supervisory effectiveness, changes in directors, and cooperation between companies and the government have an influence on fraudulent financial statements. Meanwhile, the variables of financial stability, external pressure, quality of external auditors, changes in auditors, and CEO photo size have no effect on fraudulent financial statements.","PeriodicalId":505541,"journal":{"name":"EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis","volume":"16 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139323374","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 Influence Of Marketing Mix And Online Reviews On Purchasing Decisions Through Shopee E-Commerce In Medan Perjuangan Subdistrict 市场营销组合和在线评论对棉兰 Perjuangan 分区通过 Shopee 电子商务进行购买决策的影响

EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Pub Date : 2023-10-02 DOI: 10.37676/ekombis.v12i1.4922

Edward Alezandro Lbn. Raja, Maria Ayustina Doke Ria, Togu Harlen Lbn. Raja, K. Silaen, Adiwima Zebua

引用次数: 0

The Effect Of Profitability And Solvency On Income Smoothing With Good Corporate Governance As A Moderating Variable At Pt Bank Muamalat Indonesia In 2018-2022 2018-2022年印度尼西亚Pt Muamalat银行以良好公司治理为调节变量的盈利能力和偿付能力对收入平滑的影响

EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Pub Date : 2023-09-14 DOI: 10.37676/ekombis.v12i1.4833

Maulida Jam’ah, Andri Seomitra, Aqwa Naser Daulay

{"title":"The Effect Of Profitability And Solvency On Income Smoothing With Good Corporate Governance As A Moderating Variable At Pt Bank Muamalat Indonesia In 2018-2022","authors":"Maulida Jam’ah, Andri Seomitra, Aqwa Naser Daulay","doi":"10.37676/ekombis.v12i1.4833","DOIUrl":"https://doi.org/10.37676/ekombis.v12i1.4833","url":null,"abstract":"This research aims to determine the effect of profitability and solvency on income smoothing with good corporate governance as a moderating variable at PT Bank Muamalat Indonesia in 2018-2022. This type of research is quantitative research with the type of data using secondary data which is collected on the official website of PT Bank Muamalat Indonesia. The data analysis method uses SEM, namely PLS with the SmartPLS program to analyze Good Corporate Governance as a moderating variable which can strengthen or weaken the relationship between the independent variable and the dependent variable. The research results show that profitability has a positive effect on income smoothing, meaning that the higher the level of profitability, the higher the possibility of income smoothing. Solvency has a positive effect on income smoothing, meaning that the higher the level of solvency, the higher the possibility of income smoothing. GCG has a positive effect on income smoothing, meaning that the better corporate governance (GCG), the higher the possibility of income smoothing. GCG is able to moderate the influence of profitability on income smoothing with a positive influence, meaning that GCG is able to strengthen the relationship between profitability and income smoothing. GCG is able to moderate the influence of solvency on income smoothing, meaning that GCG is able to influence the relationship between solvency and income smoothing.","PeriodicalId":505541,"journal":{"name":"EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis","volume":"58 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-09-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139340183","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 INFLUENCE OF FINANCIAL INCLUSION AND FINANCIAL LITERACY ON FINANCIAL PERFORMANCE (Case Study Of Bank Sumut Syariah Panyabungan) 金融包容性和金融知识对金融业绩的影响（Sumut Syariah Panyabungan 银行案例研究）

EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Pub Date : 2023-09-14 DOI: 10.37676/ekombis.v12i1.4845

Ummi Itiah Nasution, K. K, N. Rahmani

{"title":"THE INFLUENCE OF FINANCIAL INCLUSION AND FINANCIAL LITERACY ON FINANCIAL PERFORMANCE (Case Study Of Bank Sumut Syariah Panyabungan)","authors":"Ummi Itiah Nasution, K. K, N. Rahmani","doi":"10.37676/ekombis.v12i1.4845","DOIUrl":"https://doi.org/10.37676/ekombis.v12i1.4845","url":null,"abstract":"The purpose of this research is to find out how the financial performance of Bank Sumut Syariah Panyabungan is influenced by financial inclusion and financial literacy. In this research a questionnaire was used as a data collection tool. All employees of Bank Sumut Syariah Panyabungan who were sampled in this study were the population. Thirteen workers were used to collect samples using a saturated sampling method (also known as total sampling). Validity test, reliability test, normality test, multicollinearity test, t test, f test, and r test are the data analysis methodologies used in this study. The research findings show that there is a relationship between financial inclusion and financial performance, with a sig value of 0.041 and tcount 2.256 > ttable 2.131, there is a relationship between financial literacy and financial performance, with a sig value of 0.026 and tcount 2.486 > ttable 2.131, and a potential relationship between inclusion finance with financial performance, with a sig value of 0.002 and fcount of 9.549. The research findings show that at Bank Sumut Syariah Panyabungan, financial inclusion and literacy both have an impact on financial performance.","PeriodicalId":505541,"journal":{"name":"EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis","volume":"29 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-09-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139340196","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