This study aims to obtain an empirical evidence about detection of the financial statement fraud accordance with the fraud diamond theory perspective that developed by Wolfe and Hermanson (2004). Proxy of independent variable that is the fraud diamond theory with four fraud risk factor is the factor of pressure proxied by leverage ratio, while the factor of opportunity was proxied by asset composition ratio, the factor of rationalization was proxied by audit quality, and the factor of capability proxied by percentage of director with accounting and finance education background, respectively. The samples that used in this study were 534 manufacturing companies that were listed in Indonesia Stock Exchange (IDX) in the period of 2013 until 2017. Secondary data were used in the form of annual reports of every companies. Hypothesis testing in this study was conducted by using logistic regression analyses with SPSS 20 software. The results of this study showed that variables such as pressure (proxied by leverage ratio), opportunity (proxied by asset composition ratio), and rationalization (proxied by audit quality) could be used to predict the financial statement fraud.
The type of research used in this study is a qualitative descriptive type. The research location in this research is the Manyar Gresik Police. Data collection techniques were carried out by interview, observation and documentation. The results of the study indicate that the role of the Police Chief in resolving minor crimes in penal settlement is to carry out inherent supervision by monitoring, observing and checking the implementation of tasks so that they run according to plans and applicable regulations.
ABSTRAKKebudayaan Indonesia dewasa kini semakin berkurang. Masyarakat Indonesia, semakin terpengaruh oleh kebudayaan luar melalui perkembangan teknologi yang semakin canggih. Salah satunya adalah kebudayaan berupa cerita legenda yang berkembang di daerah masing -masing, sehingga menjadi ironis ketika anak zaman sekarang tidak mengetahui bahkan tidak peduli akan budayanya sendiri. Salah satu cerita legenda yang berkembang yaitu "Gunung Tugel" yang berasal dari daerah boyolali, yang kental menceritakan tentang kearifan dan keramahan budaya.Media edukasi yang saat ini digemari oleh masyarakat umum salah satunya adalah film animasi. Film animasi "Legenda Gunung Tugel" dibuat dengan metode rigging bone dan cell shading dengan model 2 Dimensi, yang memiliki durasi waktu 18 menit 54 detik, dengan spesikasi ekstensi .mp4, resolusi video 1280x720, dan frame rate 24 fps. Dalam pembuatan film tersebut, menggunakan software Moho Anime Studio untuk membuat animasi, kemudian Adobe Illustrator, CorelDraw, dan Photoshop, untuk membuat modelling, serta Adobe After Effect untuk proses editing video.Berdasarkan pengkajian kuisioner yang telah dilakukan terhadap 41 responden, dapat diketahui bahwa sebanyak 79% menilai bahwa film animasi "Legenda Gunung Tugel" bernilai baik dalam aspek desain model karakter. Adapun untuk aspek yang lainnya, seperti audio sebanyak 85% menarik. Aspek visual effect, sebanyak 76% menarik, dan aspek environment bernilai baik sebesar77%
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
customersupport@researchsolutions.com
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.