Abstract:The financial statements are structured representation of the financial position shows the financial performance of an entity. On the other hand, the Financial Services Authority in Indonesia gave the sanction to capital market players for cheating Financial Statements. This shows that the financial statement fraud cases occurring in Indonesia are part of the failure of an audit conducted by the Public Accounting Firm (KAP). This study aims to examine the influence of fraud triangle in detecting fraudulent financial statements. The object of this study using the financial statements of companies listed on the Indonesia Stock Exchange in the 2012-2014 time period. This study uses 123 data samples are taken using purposive criteria. The data were analyzed using multiple linear regression analysis. The results showed that razionalization significant effect on the financial statements fraud. Meanwhile, the financial stability, external pressure, financial targets, the nature of the industry, ineffective monitoring did not significantly affect the financial statements fraud. This study contributes to the regulators to adopt measures to improve the quality of audits, especially in detecting fraud. Abstrak: Laporan keuangan merupakan penyajian terstruktur dari posisi keuangan yang menunjukkan kinerja keuangan suatu entitas. Di sisi lain, Otoritas Jasa Keuangan di Indonesia meberikan sanksi kepada pelaku pasar modal karena melakukan kecurangan Laporan Keuangan Hal ini menunjukkan bahwa kasus kecurangan laporan keuangan yang terjadi di Indonesia merupakan bagian dari kegagalan audit yang dilakukan oleh Kantor Akuntan Publik (KAP). Penelitian ini bertujuan untuk menguji pengaruh faktor fraud triangle dalam mendeteksi kecurangan suatu laporan keuangan. Objek penelitian ini menggunakan laporan keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada periode waktu 2012-2014. Penelitian ini menggunakan 123 data sampel yang diambil dengan metode purposive berdasarkan kriteria. Analisis data dilakukan dengan menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa razionalization berpengaruh signifikan terhadap kecurangan laporan keuangan. Sementara itu, financial stability yang, external pressure, financial targets, nature of industry, ineffective monitoring tidak berpengaruh signifikan terhadap kecurangan laporan keuangan. Penelitian ini memberikan kontribusi bagi regulator dalam menetapkan peraturan untuk meningkatkan kualitas audit terutama dalam mendeteksi kecurangan.Kata kunci: fraud triangle, kecurangan laporan keuangan, stabilitas keuangan, tekanan pihak luar, target keuangan, karakteristik industri, pengawasan, rasionalisasi
Financial statements are the results of financial reporting that can describe the results of an entity’s financial performance for a period. In other hand, it can cause managers in an entity to fraudulent financial reporting because they want to describe good financial performance. This proves that fraudu-lent financial reporting cases in Indonesia are a matter of weak internal control in an entity. This study aims to test fraud pentagon theory in de-tecting fraudulent financial reporting. The object of this research is testing on financial target, financial stability, external pressure, ineffective moni-toring, nature of industry, change in auditor, change in director, frequent number of CEO, political connection and company existence against fraud-ulent financial reporting of companies classified in the LQ45 index on the Indonesian Stock Exchange (IDX) during the period 2015-2017. This study uses 78 annual report data taken with proportional random sampling based on the number of proportions in each sector of the company. Data analysis using multiple regression analysis. The results of this study indicate that financial stability and frequent number of CEO can be used to detect fraudulent financial reporting. While, financial target, external pressure, ineffective monitoring, nature of industry, change in auditor, change in director, political connection and company existence cannot be used to de-tect fraudulent financial reporting.
Tujuan perusahaan didirikan ialah untuk menghasilkan laba dari kegiatan operasionalnya serta meningkatkan kesejahteraan pemegang saham dan menaikkan nilai perusahaan dimata investor, tujuan penelitian ini dilakukan adalah untuk mnguji dan menganalisa hubungan profitabilitais dan likuiditas terhadap nilai perusahaan serta kebijakan dividen sebagai memoderasinya. Sample penelitian berjumlah 72 data laporan keuangan berasal dari 18 perusahaan selama 4 periode yang diambil dengan teknik purposiive sampling. Teknik analisis data menggunakan PLS. Hasil penelitian menunjukan bahwa investor tertarik pada entitas bisnis yang dapat menciptakan laba dan mampu menjaga tingkat kemampuannya dalam membayar kewajiban saat ini sehingga mampu memberikan dampak pada nilai perusahaan, namun besaran dividen yang telah dibagikan tidak memberikan reaksi pada nilai perusahaan.
AbstrakTujuan dari riset ini adalah untuk menganalisis strategi pengelolaan bumdes di Desa Bungurasih serta menganalisis strategi yang diterapkan bumdes dalam meningkatkan pendapatan asli di Desa Bungurasih. BUMDes Rosa Bungur Mandiri adalah sebuah bumdes yang berlokasi di Desa Bungurasih serta telah aktif sejak tahun 2018. Jenis riset yang dipergunakan adalah riset deskriptif serta menggunakan metode kualitatif. Fokus riset ini adalah pengelolaan aset desa yang dikelola oleh BUMDes Rosa Bungur Mandiri. Proses pengumpulan data yang dipergunakan adalah studi lapangan (wawancara dan observasi) serta dokumen pendukung dari BUMDes Rosa Bungur Mandiri. Keyman yang digunakan dalam riset ini berjumlah 5 (lima) orang yang terdiri dari direktur BUMDes Rosa Bungur Mandiri, sekretaris BUMDes Rosa Bungur Mandiri, dan 3 orang pengelola unit usaha BUMDes Rosa Bungur Mandiri. Proses analisis yang dipergunakan adalah reduksi data, penyajian data, dan penarikan kesimpulan. Berdasarkan hasil riset dapat disimpulkan bahwa strategi yang diterapkan BUMDes Rosa Bungur Mandiri dapat dikatakan belum sepenuhnya optimal namun BUMDes Rosa Bungur Mandiri mampu menyumbang pendapatan asli di Desa Bungurasih dengan unit usaha yang dimiliki. Kata kunci: BUMDes, PADes, Pengelolaan Aset Desa, Strategi AbstractThe purpose of this research is to analyze the management strategy of bumdes in Bungurasih Village and to analyze the strategies applied by bumdes in increasing real income in Bungurasih Village. BUMDes Rosa Bungur Mandiri is a bumdes located in Bungurasih Village and has been active since 2018. The type of research used is descriptive research and qualitative methods. The focus of this research is the management of village assets managed by BUMDes Rosa Bungur Mandiri. The data collection process used was field studies (interviews and observations) and supporting documents from BUMDes Rosa Bungur Mandiri. The keyman used in this research amounted to 5 (five) people consisting of BUMDes Rosa Bungur Mandiri director, BUMDes Rosa Bungur Mandiri secretary, and 3 managers of the BUMDes Rosa Bungur Mandiri business unit. The analysis process used is data reduction, data presentation, and drawing conclusions. Based on the results of the research, it can be concluded that the strategy applied by BUMDes Rosa Bungur Mandiri can be said to have not been fully optimal, but BUMDes Rosa Bungur Mandiri is able to contribute the original income in Bungurasih Village with its business.Keywords: BUMDes, PADes, Management of village assets, Strategy
The current condition of the capital market is full of uncertainty, which can be seen from fluctuations in stock prices and Returns. The volatility of the company’s stock price can indicate that investors have not obtained optimal stock Returns. This study aims to examine the effect of profitability and Leverage on stock Returns in the coal mining sector listed on the IDX in 2017-2019. This research uses associative research with a quantitative approach. The population used is all coal mining sectors listed on the IDX in 2017-2019 and the sample is used for purposive sampling that is 16 companies. Secondary data is used by accessing the official IDX website then downloading the annual financial reports of the coal mining sector for 2017-2019. Multiple linear regression was used as analysis in this study with statistical software. The results of the study state that profitability and Leverage have no effect on stock Returns in the coal mining sector which is listed on the Indonesia Stock Exchange in 2017-2019. Keywords: Leverage, Profitabilitas, Return Saham
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