Determinan Fraudulent Financial Reporting Dengan Mekanisme Corporate Governance Sebagai Variabel Moderasi

Retnoningtyas, Sofiani; Tarmizi, M Irfan

doi:10.36080/jak.v11i2.1963

Cited by 2 publications

(2 citation statements)

References 15 publications

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“…This results also confirm Rotter & Mulry (1965) statement that the individuals with an internal locus of control will maximize their skills, abilities, and effort to determine and gain what they wants in life. The intention to gain what they wants on their life (married goal : samawa and living in accordance of Islamic values) determined individu to a execution of such a behavior Ajzen (1991), This results confirmed the previous research conduct by (Retnoningtyas et al, 2022;Riyadi, 2016;Suhakim & Arisudhana, 2017).…”

Section: Type Of Individual Personality: Internal Locus Of Controlsupporting

confidence: 88%

The Hidden Meaning of Household Accounting Implementation Among Moslem Accountants

Pandu Probowati,

Chariri,

Isgiyarta

2023

Jurnal Akeu

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The purpose of this study was to find the hidden meaning of the implementation of household accounting among moslem accountant. This research using qualitative interpretive method -case study with primary data acquisition techniques using observation and direct interview. This research founds that the implementation of household accounting is motivated by the the goal of marriage namely, samawa. While the the mental accounting concept, the type of internal locus of control and Islamic religious values creates spiritual intelligency and awareness for running the household away from waste and irrational spending. The implementation of household accounting creates mutual trust among husband and wife because there is no financial related activities hiden. Another findings of this research is the form of financial report among informants are varies based on each unique condition of the household, the simplest form is using book-based financial records while the more modern ones use spreadsheets.

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Section: Type Of Individual Personality: Internal Locus Of Controlsupporting

confidence: 88%

The Hidden Meaning of Household Accounting Implementation Among Moslem Accountants

Pandu Probowati,

Chariri,

Isgiyarta

2023

Jurnal Akeu

View full text Add to dashboard Cite

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“…(Aprilia, 2017;Ayem et al, 2022;Fajri et al, 2023;Nurhasanah et al, 2022;Pamungkas & Sukma, 2022;Prakoso, 2022;Raditya & Iskak, 2022;Rifaldi & Indrabudiman, 2022) Rasionalisasi (Khuluqi & Napisah, 2022;Melati et al, 2020;Nizarudin et al, 2023;Rizkiawan, 2022). (Retnoningtyas & Tarmizi, 2022;Riandani & Rahmawati, 2019…”

Section: Penelitian Terdahulumentioning

confidence: 99%

Moderasi Komite Audit Sebagai Peredam Kecurangan Pelaporan Keuangan

Dwianto,

Puspitasari,

Setiawati

2024

Owner

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Financial statement manipulation is a form of fraud that can lead to losses in a company's performance. This study aims to assess the influence of factors in detecting fraudulent corporate financial statements. The research focuses on manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 to 2021. The dependent variable used in this study is fraudulent financial reporting. The independent variables include pressure (comprising financial targets, financial stability, and external pressure), opportunity (comprising ineffective supervision and industry nature), rationalization (comprising auditor turnover and rationalization), competence (measured by director turnover), and arrogance (measured by the frequency of CEO photo appearances). Additionally, the Audit Committee is used as a moderating variable. The test results indicate that financial targets have a significant negative impact on fraudulent financial reporting, while financial stability has a significant positive influence. However, external pressure, ineffective supervision, industry nature, auditor turnover, rationalization, director turnover, and the frequency of CEO photo appearances do not significantly affect fraudulent financial reporting. The implications of this research highlight the importance for companies to carefully monitor and manage their financial targets to avoid fraudulent practices in financial reporting. Furthermore, the role of the Audit Committee in overseeing financial statements needs to be strengthened to mitigate the risk of fraud. The research methodology employed in this study involves panel data regression analysis to examine the influence of the mentioned variables on fraudulent financial reporting.

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Determinan Fraudulent Financial Reporting Dengan Mekanisme Corporate Governance Sebagai Variabel Moderasi

Cited by 2 publications

References 15 publications

The Hidden Meaning of Household Accounting Implementation Among Moslem Accountants

The Hidden Meaning of Household Accounting Implementation Among Moslem Accountants

Moderasi Komite Audit Sebagai Peredam Kecurangan Pelaporan Keuangan

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