This study aims to investigate the effect of net income volatility, other comprehensive income volatility, and comprehensive income volatility on idiosyncratic volatility. Also, this study includes derivative transactions as moderation variable in testing the equation model. The hypothesis test employed multiple linear regression. The sample in this study is all non-financial companies listed on the Indonesia Stock Exchange from 2012 to 2017. Data used in this study are panel data sourced from www.idx.co.id and www.finance.yahoo.com. The sample selection in this study used a purposive sampling method with a total sample of 246 observations. The results of this study indicate that comprehensive income volatility, net income volatility, and other comprehensive income volatility are not associated with idiosyncratic volatility. Based on the test results suggest that the interaction between derivative transactions and comprehensive income volatility, net income volatility, as well as other comprehensive income volatility, have a positive effect on idiosyncratic volatility.

The objective of this study was to obtain empirical evidence in which a fraud star, representing five contributing factors to fraud, influences asset misappropriation and that internal controls moderate the effect of fraud star with respect to asset misappropriation. The study used a descriptive research method with a quantitative approach. The primary data included 49 indicators distributed to 282 employees who were employed in 5 state-owned companies (BUMN) in Indonesia. The data collection was performed by using a purposive sampling method and analytical method of structural equation modeling (SEM), while partial least square (PLS) were used for data analysis. Based on the results, it showed that the causes commonly associated with fraud, namely pressure, opportunity, justification, and capability have a positive effect on asset misappropriation, while integrity and internal controls operate in the opposite way. It has also been found that internal controls do not undermine the influence of pressure, opportunity, justification, and capability with respect to asset misappropriation. Furthermore, it does not strengthen the influence of integrity on asset misappropriation.

Human resource ethics is needed for quality decision making. Thus, the ethics of quality human resources financial reporting is produced by good human resource ethics. The purpose of this study was to determine the effect of human resource ethics on financial reporting implications on good government governance. The unit of analysis in this study is the related sub-units in state-owned enterprises in Indonesia. The population of this study is 335 related sub-units in BUMN. Using SEM-LISREL as an analytical tool. Data was collected by questionnaire as a research instrument. Results have shown that financial reporting can be reflected through: (1) Responsibility, (2) accountability, (3) liability.

<p>Penelitian ini bertujuan untuk menganalisis pengaruh empat elemen dalam <em>Fraud Diamond</em> dalam mendeteksi terjadinya<em> Fraudulent financial Statemen</em>t dengan Kebijakan Anti Fraud sebagai variabel moderasi. <em>Fraud Diamond</em> terdiri dari elemen tekanan (<em>pressure</em>), kesempatan (<em>opportunity</em>), rasionalisasi (<em>rationalization</em>), dan kemampuan (<em>capability</em>). Variabel independen yang digunakan adalah<em> Financial </em>T<em>arget</em> dengan proksi ROA, <em>Ineffective Monitoring</em> dengan proksi jumlah komisaris independen (DBOUT), Rasionalisasi dengan proksi TATA, dan Capability dengan proksi perubahan direksi (DCHANGE). Sedangkan variabel dependen yang digunakan adalah <em>Fraudulent Financial Statement</em> yang diproksikan oleh Manajemen Laba. Penelitian ini menggunakan tehnik sampling <em>Purposive Sampling</em>, dengan ketentuan perusahaan perbankan yang telah <em>go public</em> dan terdaftar dalam Bursa Efek Indonesia (BEI) serta mempublikasikan laporan secara lengkap selama periode penelitian (2016-2018). Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi berganda. Berdasarkan penelitian ini diperoleh kesimpulan bahwa dari keempat variabel independen yang digunakan, hanya variabel rasionalisasi yang diproksikan oleh TATA yang berpengaruh positif terhadap <em>Fraudulent Financial Statement, </em>sedangkan variabel ROA, DBOUT dan DCHANGE tidak berpengaruh terhadap<em> Fraudulent Financial Statement</em>. Selain itu kebijakan anti fraud yang ada di perusahaan perbankan tidak dapat memperlemah pengaruh ROA, DBOUT, TATA, dan DCHANGE terhadap <em>Fraudulent Financial Statement.</em></p>

Penelitian ini bertujuan untuk mengetahui pengaruh analisa fraud pentagonterhadap kecurangan laporan keuangan menggunakan baneish model. Populasidalam penelitian ini adalah perusahaan tambang yang terdaftar di BEI padatahun 2015, 2016, dan 2017. Pengambilan sampel dilakukan denganmenggunakan purposive sampling. Hasil dari penelitian ini adalah yangberpengaruh signifikan terhadap laporan keuangan hanya pergantian ketuainternal auditor yang diproksikan dengan adanya pergantian ketua auditinternal selama periode pengamatan. Sedangkan yang tidak berpengaruhsignifikan terhadap kecurangan laporan keuangan adalah variabel efektifitaspengawasan, stabilitas keuangan, tekanan pihak eksternal, pergantian kebijakanakuntansi perusahaan, opini audit.