Penelitian ini bertujuan untuk menguji pengaruh fraud pentagon dalam mendeteksi kemungkinan terjadinya kecurangan laporan keuangan pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016 sampai 2018. Data diperoleh dari laporan tahunan yang terdapat pada website BEI dan website perusahaan. Penelitian ini merupakan penelitian kuantitatif dan menggunakan analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa target keuangan, sifat industri, dan pergantian auditor memiliki pengaruh positif signifikan terhadap kecurangan laporan keuangan. Namun stabilitas keuangan, tekanan eksternal, ketidakefektifan pengawasan, rasionalisasi, pergantian direksi, dan jumlah foto CEO tidak berpengaruh pada kecurangan laporan keuangan.
<p><strong><em>ABSTRACT:</em></strong><em> </em><em>The phenomenon of fraud occurring in the management of educational funds became one of the ideas of the emergence of this study, in particular linked to university funds</em><em>. </em><em>The purpose of this research is</em><em> to describe fraudulent actions that can occur in student organizations. This research is also conducted to see the potential of whistleblowing for fraud prevention and whistleblowing model that can be applied to student organizations. This is a research in the form of descriptive qualitative which exposure of real conditions that occur in the object of research</em><em>.</em><em> </em><em>This research data is in the form of primary data obtained from interviews with members of Student Affairs Faculty of Economics and Business Faculty of </em><em>“X”</em><em> University and with field observation. Analytical techniques used through three concurrent activities, namely data reduction, data presentation and conclusion. The results of this study indicate the fraudulent actions that can occur in student organizations related to the misuse of assets and manipulation of reports made by student organizations. There is a potential whistleblowing in student organizations that can serve as a prevention of fraudulent acts and whistleblowing models that can be applied to student organizations is anonymous where the identity of whistleblowers is not disclosed</em><em>.</em><em></em></p><p><em> </em></p><p><strong><em>Keyword</em></strong><em> : </em><em>fraudulent</em><em>, fraud prevention, student organizations, whistleblowing potential, </em></p><p><em> whistleblowing models</em></p><p> </p><p><strong>ABSTRAK:</strong> Fenomena kecurangan yang terjadi dalam pengelolaan dana pendidikan menjadi salah satu ide munculnya penelitian ini, khususnya dikaitkan dengan dana universitas. Penelitian ini dilakukan dengan maksud untuk mendeskripsikan tindakan – tindakan kecurangan yang dapat terjadi dalam organisasi mahasiswa serta melihat potensi <em>whistleblowing </em>sebagai sarana pencegahan kecurangan, serta model <em>whistleblowing </em>yang dapat diterapkan pada organisasi mahasiswa. Penelitian ini merupakan penelitian dalam bentuk deskriptif kualitatif yang berupa pemaparan kondisi nyata yang terjadi di objek penelitian. Data penelitian berupa data primer yang diperoleh dari hasil wawancara dengan anggota Lembaga Kemahasiswaan Fakultas Ekonomika dan Bisnis Universitas X, ditambah dengan hasil observasi lapangan. Teknik analisis yang digunakan melalui tiga alur kegiatan yang dilakukan bersamaan, yaitu reduksi data, penyajian data dan penarikan kesimpulan. Hasil penelitian ini menunjukkan bahwa terdapat tindakan-tindakan kecurangan dalam pengelolaan dana kemahasiswaan yang terjadi di organisasi mahasiswa. Kecurangan ini tergolong dalam penyalahgunaan aset dan manipulasi laporan keuangan yang dibuat oleh organisasi mahasiswa. Selain itu, terdapat potensi terjadinya <em>whistleblowing </em>di organisasi mahasiswa yang dapat dijadikan sebagai sarana pencegahan tindakan kecurangan, karena pada dasarnya kecurangan akan menyebabkan kerugian organisasi. Model <em>whistleblowing </em>yang dapat diterapkan pada organisasi mahasiswa adalah <em>anonymous</em>, model ini merupakan bentuk <em>whistleblowing</em> yang tidak mengungkapkan identitas dari pelapor atau <em>whistleblower</em>.</p><p> </p><p><strong>Kata kunci</strong>: model <em>whistleblowing</em>, organisasi mahasiswa, potensi <em>whistleblowing, </em>pencegahan kecurangan, tindakan kecurangan</p><pre> </pre>
The pouring of large and increasing annual village funds ia apparently not in line with good village financial management. Evidenced by the discovery of misappropriation of village funds that occur with a lot of fund misuse is quite large. This studi aims to look at the role of local wisdom to reduce the risk of corruption/corruption at each stage of village fund management in Lerep Village, Ungaran Barat, Semarang Regency, Central Java. The research is a qualitative descriptive study with a phenomenological approach. The data source in this study is primary data obtained through in-depth interviews and documentation. Data analysis techniques used are data reduction, data presentation, and drawing conclusions. The result and discussion in this research show that there is no potential for corruption in the village fund management cycle because traditional values are a form of local wisdom in Lerep Village, where these positive values can reduce the risk of corruption. The local wisdom values in Lerep Village are derived from the traditions that are routinely carried out in Lerep Village namely the tradition of iriban, merti bumi/kadeso desa, and sadranan.
This research purpose to analyze the stages of village financial management according to Permendagri 113 of 2014 with the stages of village fund management in the Banyuanyar Boyolali Village by using the application of Siskeudes. This research is a qualitative descriptive study. Data acquired by interviews and documentation. Qualitative analysis method used are data reduction, triangulation, data presentation and conclusion.The results and discussion of this research indicate that the stages of village financial management Permendagri 113 of 2014 with the stages of village funds management starting from the stages of planning, implementation, administration, reporting and accountability through the application of Siskeudes (Version V1.2.RI.0.6) in Banyuanyar is well implemented. Although there are differences in the implementation of accountability, that do not inputting process accountability reports by the application of Siskeudes, but only to complete the attachments needed as evidence in reporting accountability, but does not affect the process of village fund management Banyuanyar Application of Siskeudes can be monitoring of village financial management, seen from all input of village fund management in Banyuanyar by the application of Siskeudes online by information on place, time and date in real time and directly connected with Boyolali Regency server.
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