The purpose of this research is to examine the effect of the fraud pentagon elements, which consist of pressure, opportunity, rationalization, competence, and arrogance toward the occurrence of fraudulent financial statements with the audit committee as a moderating variable on property and real estate companies that listed in Indonesia Stock Exchange for the period of 2015 - 2019. This research used 145 data from property and real estate companies listed in the Indonesian Stock Exchange with a sample selection method based on purposive sampling. The hypothesis analysis was tested using multiple linear regression analysis which is operated by Eviews 9 and Microsoft Excel 2019. The result of this research states that variable financial targets have a positive effect on fraudulent financial statements and the audit committee is able to moderate the effect of financial targets towards the fraudulent financial statement, while there is no effect of ineffective monitoring, change in an audit firm, CEO’s education, and majority ownerships toward fraudulent financial statement and audit committee is not able to moderate the effect of ineffective monitoring, change in an audit firm, CEO’s education, and majority ownerships toward the fraudulent financial statement.
This research examine about the effect of profitability, financial distress, and leverage toward audit going concern opinion on manufacturing companies listed on the Indonesia Stock Exchange in the 2017-2019 period. This research used purposive sampling technique, there are 30 companies after filtered. Hence there are 90 samples used in this research for three years. The data was analyzed with logistic regression analysis that run by Statistical Product and Service Solution 25 for windows and Microsoft Excel 2016. Based on the analysis results, revealed that profitability and leverage have no significant effect, while financial distress has significant effect toward audit going concern opinion. Implication from the study is that auditor need to consider other things than just profitability, financial distress, and leverage. There are many other factors to be considered for auditor to not issue going concern.
Managing the talent of an organization's workforce effectively and efficiently, including developing and planning succession and employee self-development as much as possible, is the goal of talent management. One of the problems in the SME sector is that the utilization of talent has not been carried out optimally. The purpose of the study was to analyze the development of human resources (HR) in the SME sector in the city of Bandung. The research method used is descriptive qualitative and data collection through interviews and library studies. The study results show that talent management has become a basic need for SMEs so that they can and continue to grow in adapting to changes in the business environment. The utilization of information technology can be one of the talents that must be developed to operate competitively.
This study aims to investigate the rise of rampant fraudulent behavior committed by officials of government entities and explore the development of fraud detection performed by the Audit Board of Indonesia (BPK RI) in Indonesia. This study has three objectives. First, it investigates how officials of government entities in Indonesia committed fraud. Second, it aims to discover the role and performance of BPK in preventing fraud. Third, it aims to recognize the development of audit findings as a result of identified fraud and the contribution made by BPK in detecting fraud in government entities. This study was based on the analysis of study literature and other secondary data sources. This study has identified that the primary role and responsibility of BPK is to detect fraud that will cause material adverse impacts on the government's financial statements. Ergo, disregarding fraud will undermine BPK's reputation and lead to distrust in the quality of external audit findings. Based on the study results, the author suggests that auditors should further sharpen the audit process by providing sufficient evidence and executing audit standards accordingly during the audit process to provide better opinions and recommendations for fraud eradication. In addition, the insights drawn from this study can be used to develop other research instruments (e.g., questionnaires or interviews) to disclose empirical evidence on fraud detection in government entities throughout Indonesia.
Digital literacy is a real effort activity to communicate, relate, thinking, and other else by utilizing digital media. It’s being admitted that building the digital literacy is not an instant thing. Moreover, for MSME preneurs who generally less educated and newbie in using internet technology, of course limiting their space and opportunities to adapt the digitization of business processes during the new normal because of the Covid-19 pandemic. The purpose of this community service activity is to provide counseling/training and practice to the activity’s partners regarding aspects of data security and control in order to build adequate digital literacy for MSME preneurs, especially the culinary industry. The activity‘s partner is the owner of Restaurant "Seafood67 & Soto Lamongan". The results of the survey and discussions with partners provide the identified problems that the owner of the restaurant has experienced hacking of the merchant application account in marketing their products; and often experience difficulties in recording financial transactions. The counseling/training activity took place for two days in April 2021 using the lecture, question-and-answer method and the practice of security supervision and transaction data control using an Android-based application. This activity also involves students from the PPAk of FEB UNTAR, who generally have experience from the world of work and are intended to be able to contribute in providing solutions to problems/facts in society. In addition, the participation of PPAk’ students also had a positive impact on the accreditation of the study program. The activity resulted the fact that MSME preneurs became increasingly aware of the importance of digital literacy. The outcome of this community service activity is in the form of academic paper presented in the proceedings of scientific meetings.Literasi digital merupakan upaya nyata berkomunikasi; berelasi; berpikir, dan semua aktivitas dengan memanfaatkan media digital. Kita akui bersama bahwa membangun keliterasian digital bukanlah hal yang bersifat instan. Dan bagi pelaku UMKM yang umumnya berpendidikan rendah dan gagap menggunakan teknologi internet, tentunya membatasi ruang dan peluang mereka untuk beradaptasi terhadap digitalisasi proses bisnis pada masa normal baru sebagai akibat dari pandemi Covid-19. Tujuan dari kegiatan ini ini adalah mengadakan penyuluhan/pelatihan dan praktek kepada mitra mengenai aspek keamanan dan pengendalian data demi membangun literasi digital yang memadai bagi pelaku UMKM khususnya sektor industri kuliner.Mitra pada periode ini adalah Rumah Makan “Seafood67 & Soto Lamongan”. Hasil survey maupun diskusi dengan mitra memberikan gambaran bahwa pemilik rumah makan tersebut pernah mengalami peretasan akun aplikasi merchant yang menjadi partner dalam pemasaran produknya; serta sering mengalami kendala aplikasi umtuk pencatatan transaksi keuangan. Kegiatan penyuluhan/pelatihan berlangsung selama dua hari pada bulan April 2021 dengan menggunakan metode ceramah, tanya-jawab dan juga praktek pengawasan keamanan dan pengendalian data transaksi menggunakan aplikasi berbasis android. Kegiatan PKM ini juga melibatkan mahasiswa dari Prodi PPAk FEB UNTAR, yang umumnya telah memiliki pengalaman dari dunia kerja dan dimaksudkan untuk mampu berkontribusi dalam memberikan solusi terhadap masalah riil/fakta di masyarakat. Selain itu keikutsertaan mahasiswa prodi PPAk juga berdampak positif terhadap akreditasi prodi PPAk FEB Untar. Hasil dari PKM ini dirasakan manfaatnya oleh mitra yang semakin sadar akan pentingnya literasi digital.PKM ini juga menghasilkan luaran berupa artikel ilmiah untuk keperluan publikasi pada prosiding pertemuan ilmiah.
The use of strategic management accounting is important in modern business management. For this reason, this study aims to examine whether historical business performance, owner-management characteristics, and innovation culture are the key factors influencing MSME owner-management in Palembang City in the use of strategic management accounting techniques in their companies. Using a sample of 114 (76 per cent) respondents from MSME entrepreneurs in the city of Palembang, the research hypothesis was tested using structural equation modeling (SEM) and partial least squares (PLS) analysis with Warp PLS software version 5.0. The results of the study found that historical business performance, owner-management characteristics, and innovation culture had a positive effect on the level of use of strategic management accounting techniques in MSME management in Palembang City.
Semakin maraknya kasus fraudulent financial statement membuat penelitian dengan topik ini menjadi penting untuk menganalisis penyebab dan alasan terjadinya fraudulent financial statement. Penelitian ini bertujuan untuk menganalisis pengaruh dari fraud pentagon yang terdiri dari tekanan, kesempatan, rasionalisasi, kemampuan dan arogansi terhadap Fraudulent Financial Statement dengan Corporate Governance sebagai variabel pemoderasi. Metode penelitian yang digunakan dalam penelitian ini adalah analisis regresi berganda menggunakan alat uji Eviews 9.0. Populasi penelitian adalah perusahaan mannufaktur sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2014-2018 dengan total sampel 130 perusahaan. Penelitian ini menunjukkan bahwa tekanan, kesempatan, kemampuan dan arogansi tidak berpengaruh signifikan terhadap fraudulent financial statement sedangkan rasionalisasi berpengaruh positif dan signifikan terhadap fraudulent financial statement. Corporate governance dalam penelitian ini juga tidak memperlemah pengaruh dari fraud pentagon terhadap fraudulent financial statement.
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