The purpose of this study was to analyze the effect of Pressure, Capability, Rationalization, Opportunity, Arogance/Ego and Collusion on the potential for fraudlent financial reporting. The research sample is State-Owned Enterprises (BUMN) listed on the Indonesia Stok Exchange for the 2016-2019 period. By using the purposive sampling method, 86 samples were obtained. Multiple Linear Regression was used to analyze the data. The novelty in this study is the use of fraud hexagon theory has not been widely used because it is a renewable theory developed by Vousinas in 2019. Besides, ihe measurment of the collusion variabel in this study used multyple independen Commissioners with other position where no has used this measurement in measuring the potential for fraudlent financial reporting.The results showed that pressure, Capanility and Ego influace the potential for fraudlent financial reporting, while Rationalization, Opportunity adn Collusion did not influance. Tujuan penelitian ini untuk menganalisis pengaruh Tekanan, Kemampuan, Rasionalisasi, Peluang, Ego dan Kolusi terhadap potensi Kecurangan Pelaporan Keuangan. Sampel penelitan adalah Badan Usaha Milik Negara (BUMN) yang terdaftar di Bursa Efek Indonesia periode 2016-2019. Total sampel yang digunakan 86 dengan menggunakan metode purposive sampling. Metode analisis menggunakan Regresi Linear Berganda. Terdapat kebaruan dalam penelitian ini dimana fraud hexagon dalam mendeteksi potensi kecurangan pelaoporan keuangan belum banyak digunakan karena teori ini merupakan teori terbarukan yang dikembangan Vousinas tahun 2019. Selain itu pengukuran variabel kolusi dalam penelitian ini menggunakan rangkap jabatan Dewan Komisaris Independen dinama pengukuran ini belum ada yang mengunakan dalam mengukur potensi kecurangan laporan keuangan. Hasil penelitian menunjukan Tekanan, Kemampuan dan Ego berpengaruh terhadap potensi kecurangan pelaporan keuangan, sedangkan Rasionalisasi, Peluang dan Kolusi tidak berpengaruh terhadap potensi kecurangan pelpaoran keuanganDOI: https://doi.org/10.26905/afr.v4i1.5957

This research aims to know the influence of EPS, ROI and EVA against the stock return company automotive in indonesia stock exchange (idx) period of 2014 – 2017. This type of research using quantitative (Eksplanatory Research). The population of the research was a manufacturing company in particular the automotive industry by using purposive sampling methods, where there are sample amounted to 12 companies. Research data is secondary data obtained from annual report of manufacturing companies in particular the automotive industry from the year 2014-2017. Data analysis techniques using multiple linear regression. The results of this study indicate that the variable EPS, ROI and EVA simultaneously has effect significantly to stock return. While partially EPS positive effect significantly to stock return, ROI positive effect significantly to stock return but EVA has not positive effect significant against stock return.

This research was conducted to test the effect of audit quality on earnings quality. Its observed data consisted of 116 annual data of manufacturing companies listed in the Indonesia Stock Exchange within 2011-2014. The proxies of audit quality are auditor size, audit tenure and audit specialization. The earnings quality was formed from the attributes of accrual quality, persistence, predictability, and income smoothing. The analysis techniques for this research involved (1) an confirmatory factor analysis to form the earnings quality and (2) multiple regression analysis to test the effect of the auditor size, audit tenure and audit specialization on earnings quality. Analysis results showed that earnings quality is formed by the attributes of persistence and predictability. Research results showed that auditor size and audit tenure have effect on earning quality, while audit specialization do not.

Kurangnya pelatihan dan tidak ada teknologi tepat guna yang berdampak pada pemberdayaan pengrajin batik. Masalahnya adalah bagaimana pengaruh pelatihan dan teknologi tepat guna bagi pemberdayaan pengrajin batik?. Desain penelitian menggunakan penelitian survei dengan sampel dan kuesioner sebagai sarana pengumpulan data. Manajer dan pengrajin batik yang melaksanakan pelatihan dan penerapan teknologi tepat guna adalah 32 orang sebagai sampel sehingga penelitian ini merupakan penelitian sensus. Hasil dari penelitian ini adalah pelatihan dan teknologi yang tepat untuk mempengaruhi pemberdayaan perajin batik melalui kegiatan kelompok batik dan dilatih melalui program pemberdayaan batik dan penerapan teknologi tepat guna sehingga dapat meningkatkan kuantitas produksi dan kualitas produk.

The increase in the number of creative industry entrepreneurs on the scale of UMKMs in Indonesia must be supported by several factors so that these businesses can develop. These factors range from business conditions, environment, facilities, and infrastructure, to technology. In terms of the use of technology, UMKM business actors can use it in various fields including the procurement of raw materials, the production process to the marketing and promotion stages of the products produced. This analysis aims to determine the weight the importance of the criteria to create an element of UMKM sales volume. In addition, it also helps UMKM actors in making decisions in choosing and using which alternative best suits their needs. Based on the results of the analysis of this study, it can be concluded that alternative social media is a priority criterion in increasing the sales volume of UMKM actors. Based on the overall average weight value, the alternative for social media is to expand the market by increasing the intensity of promotions with various social media. Such as WhatsApp Business, Instagram, Facebook, YouTube, and others to increase product sales for UMKM actors.