Pendeteksian Laporan Keuangan Melalui Faktor Resiko, Tekanan Dan Peluang (Berdasarkan Press Release Ojk 2008-2012)

Nugraha, Noval Dwi Aditya; Henny, Deliza

doi:10.25105/jat.v2i1.4830

Cited by 13 publications

(8 citation statements)

References 1 publication

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“…The occurrence of pressure from external parties can also indicate the risk of fraudulent financial statement happening in that company (Mukhtaruddin et al 2020). When the company have high amount of debt, then the credit risk is also high (Nugraha and Henny 2015). Higher risk could make higher possibilities fraudulent financial reporting occurred.…”

Section: External Pressure and Fraudulent Financial Reportingmentioning

confidence: 99%

Factors that affect Fraudulent Financial Reporting

Setiawan

Trisnawati

2022

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The objective of this research is to obtain empirical evidence of the influence of factors that can affect fraudulent financial reporting. Those factors are financial targets, financial stability, external pressure, institutional ownership, number of audit committee members, ineffective monitoring, nature of industry, external auditor quality, the change of auditor, auditor’s opinion, change of directors, proportion of independent commissioner, and numbers of CEO’s picture. The variables used on this research if from fraud pentagon theory perspective. This research’s population is manufacturing companies listed in Indonesia Stock Exchange (IDX) from 2017 to 2020. The sample of this research is selected by using purposive sampling based on several criteria. This research uses 302 data from 101 listed manufacturing companies as the sample. The method used for analyzing and testing the data on this research is by multiple regression to see the influence between independent variables and fraudulent financial reporting. The result of this research shows that financial targets, nature of industry, and auditor’s opinion have significant influence on fraudulent financial reporting. In contrast, financial stability, external pressure, institutional ownership, number of audit committee members, ineffective monitoring, external auditor quality, the change of auditor, change of directors, proportion of independent commissioner, and numbers of CEO’s picture have no significant value to fraudulent financial reporting.

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Section: External Pressure and Fraudulent Financial Reportingmentioning

confidence: 99%

Factors that affect Fraudulent Financial Reporting

Setiawan

Trisnawati

2022

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“…As for accounting crimes, there are no books or academic literature that specifically use this term. Crimes involving accounting science are often referred to as financial scandals or accounting scandals (Nugraha and Henny, 2015).…”

Section: Discussionmentioning

confidence: 99%

Untitled

2018

RJOAS

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Systematic risk is a risk that cannot be avoided and eliminated by diversification, the fluctuation of this risk is influenced by macroeconomic factors. This study aims to analyze the effect of Degree of Economic Leverage (DEL), Degree of Operating Leverage (DOL), and Degree of Financial Leverage (DFL) on the property and agriculture sector in Indonesia. In this study, researcher used secondary data; those are weekly common stock return and weekly market return published by Indonesia Stock Exchange, for determining beta coefficients. Subsequently, sales, EBIT, EAT, and annual inflation are utilized to calculate DEL, DOL, and DFL. Samples were taken by using purposive sampling and sample selection criteria. This research used panel data regression analysis using E-views 9. The result of this research showed that (1) partially, only the variable DEL and DFL that influence significantly to systematic risks of stock on a property sector and (2) partially, only the variable DEL and DOL that influence significantly to systematic risks of stock on sector of agriculture. Therefore, investors should invest in property sector companies that have a low value of DEL, DOL, and DFL to minimize systematic risk of stocks. And in the agriculture sector companies investors should invest in companies that have a high value of DEL, DOL, and DFL to minimize the systematic risk of stocks. KEY WORDS Systematic risk, economic leverage, operating leverage, financial leverage, property, agriculture.above the DOL variable has a positive effect or is directly s. DOL variable has a probability value of 0.1256 with a coefficient value of 0.00827. These results indicate that every increase in 1 unit of DOL, so that the systematic risk of all issuers in the model will increase by 0.00827 units.coefficient are in accordance with the theory and hypothesis proposed in DOL has a positive effect on the same conditions as the Karuniandari ( 2006), Kartini and Nevsi Rizki Herine Tjun (2009) which showed a positive relationship between DOL and systematic risk on issuers of manufacturing and mining sub-This finding indicates that the DOL value can increase the value of stocks systematic risk in the property sector companies, which is marked by a positive but insignificant DOL Grifin and Dugan (2003). This finding indicates that EBIT changes because sales changes cannot explain systematic ted because a small change in the level of sales does not that can be seen in The increase in the level of sales in property sector companies is not proportional Based on Table 3 above the DFL variable has a positive effect on the real level of 5% r is directly proportional to stocks systematic risk. DFL variable has a probability value of 0.0013 with a coefficient value of 0.00961. These results indicate that for every increase in 1 e model rise by 0.00961 units.

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“…Penyimpangan pada laporan keuangan mengakibatkan informasi didalam laporan keuangan menjadi tidak relevan dan menyebabkan pengguna laporan keuangan kurang tepat dalam mengambil keputusan. Perusahaan ketika menyajikan informasi yang tidak relevan, maka informasi keuangan tersebut tidak dapat dijadikan dasar untuk pengambilan keputusan ekonomi, karena hasil analisis yang dilakukan tidak sesuai (Rahmanti & Daljono, 2013).…”

Section: Pendahuluanunclassified

Pengaruh Leverage, Tekanan Eksternal, Dan Stabilitas Keuangan Terhadap Kecurangan Laporan Keuangan

Uly Natasya,

Kuntadi

2023

JCS

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Kecurangan Laporan Keuangan adalah pengungkapan yang disengaja dengan maksud menipu para pemakai laporan keuangan. Penelitian ini bertujuan untuk menganalisis pengaruh leverage, tekanan eksternal dan stabilitas keuangan terhadap kecurangan laporan keuangan. Penelitian ini menggunakan metode kualitatif, Riset terdahulu atau riset yang relevan penting dalam suatu riset atau artikel ilmiah. Riset terdahulu atau riset yang relevan untuk memperkuat teori dalam fenomena hubungan atau pengaruh antar variable. Artikel ini menganalisa faktor-faktor yang memengaruhi kecurangan laporan keuangan, meliputi: pengaruh leverage, tekanan eksternal dan stabilitas keuangan. Tujuan artikel ini untuk membangun hipotesis pengaruh antar variabel untuk riset selanjutnya. Hasil artikel literature review ini adalah: 1) Leverage berpengaruh terhadap kecurangan laporan keuangan; 2) Tekanan eksternal berpengaruh terhadap kecurangan laporan keuangan; 3) stabilitas keuangan berpengaruh terhadap kecurangan laporan keuangan

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Pendeteksian Laporan Keuangan Melalui Faktor Resiko, Tekanan Dan Peluang (Berdasarkan Press Release Ojk 2008-2012)

Cited by 13 publications

References 1 publication

Factors that affect Fraudulent Financial Reporting

Factors that affect Fraudulent Financial Reporting

Untitled

Pengaruh Leverage, Tekanan Eksternal, Dan Stabilitas Keuangan Terhadap Kecurangan Laporan Keuangan

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