<span class="fontstyle0">This study aims to examine the factors that influence the behavior of academic fraud by students in the faculty of economics by using diamond fraud dimensions consisting of pressure, opportunity, rationalization and capabilities at the University of Trisakti environment. This study is using purposive sampling method and convenience sampling, purposive sampling is the selection of the sample taken not random, so that later on only samples that are necessary are to be tested, while convenience sampling means is easy with a qualititative approach that ultimately result in quantitative. The independent variables in this study is Fraud Diamond and the dependent variable is academic fraud by students in faculty of economics. Data was obtained through questionnaires with Likert scale. Statistical method in use is multiple linear regression with the help of SPSS 20 software. The results of this study indicate that students academic fraud behavior is influenced by the dimensions of the economic faculty of diamond fraud.</span>
<p><em>The research aims to detect financial statement fraud by means of Fraud Pentagon, with Audit Committee as a moderating variable. Variables applied in this research are a dependent variable in form of Financial Statement Fraud, an independent variable in form of Fraud Pentagon consisting of Pressure, Opportunity, Rationalization, Competence or Capability and, Arrogance factors, and Audit Committee as a moderating variable. Meanwhile, this research analyzes 49 manufacturing companies listed on Indonesia Stock Exchange (IDX) during 2016-2018 as the research sample and conducts 149 observations by means of a purposive sampling method. The research finds out that Pressure, Opportunity, and Rationalization determine Financial Statement Fraud with respect to the existence or inexistence of moderation by the size of Audit Committee. Other factors (i.e., Capability and Arrogance) most likely are insignificant to Financial Statement Fraud. This research suggests that the corporate management should cautiously take into account the Pressure factor measured by financial stability, the Opportunity factor measured by effective monitoring, and the Rationalization factor measured by change in auditor. Those three aspects are highly significant to Financial Statement Fraud. Besides, the corporate management should also enhance the effectiveness of Audit Committee because this variable is able to magnify the effect of Pressure, Opportunity, and Rationalization factors on Financial Statement Fraud.</em></p>
<p><em>The purpose of this study is to determine the effect of corporate social responsibility disclosure, good corporate governance, dan financial performance towards firm value. Samples were selected using purposive sampling method and acquired 120 companies. Testing the hypothesis in this study is done by using multiple linear regression analysis. This study obtains results that corporate social responsibility disclosure, good corporate governance, and financial performance simultaneously has positive and significant effect on firm value. Good corporate governance proxied with managerial ownership partially has positive and significant effect on firm value, whereas Corporate social responsibility disclosure, Good corporate governance proxied with institutional ownership, proportion of independent board of commissioners, size of board of directors, size of committe, and Financial performance partially don’t have significant effect on firm value.</em></p>
Tujuan penelitian ini adalah untuk memperoleh bukti empiris mengenai faktor-faktor yang mempengaruhi kecurangan laporan keuangan dengan governance and culture sebagai variabel pemoderasi. Faktor-faktor pemicu kecurangan laporan keuangan menggunakan Fraud Hexagon Model (Vousinas, 2019) yang terdiri dari stimulus, opportunity, capability, rationalization, ego dan collusion. Penelitian ini menggunakan unit analisis perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia dengan periode penelitian tahun 2014-2020. Hasil pengambilan sampel dengan menggunakan teknik purposive sampling diperoleh 231 data observasi. Hasil pengujian data empiris menunjukkan bahwa opportunity berpengaruh positif terhadap kecurangan laporan keuangan baik pada saat tidak dimoderasi maupun dimoderasi oleh governance and culture. Governance and culture memperlemah pengaruh opportunity terhadap kecurangan laporan keuangan. Namun variabel lain berupa pressure, rationalization, capability, ego/arrogance dan collusion tidak berpengaruh terhadap kecurangan laporan keuangan.
The purpose of this study is to obtain empirical evidence regarding the factors that influence financial statement fraud with governance and culture as moderation variables. Factors triggering financial statement fraud using the Fraud Hexagon Model (Vousinas, 2019) which consists of stimulus, opportunity, capability, rationalization, ego and collusion. This research uses the analysis unit of banking sector companies listed on the Indonesia Stock Exchange with a research period of 2014-2020. The results of sampling using purposive sampling techniques obtained 231 observation data. The results of empirical data testing showed that opportunity had a positive effect on financial statement fraud both when it was not moderated or moderated by governance and culture. Governance and culture weakens the influence of opportunities on financial statement fraud. But other variables in the form of pressure, rationalization, capability, ego / arrogance and collusion have no effect on financial statement fraud
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