This study was aimed to prove the research hypothesis that there are effects of financial ratios, which consist of profitability, leverage, and liquidity on the financial statements fraud risk, and the quality of auditors are able to moderate the relationship between financial ratios to financial statements fraud. This study uses a population of manufacturing companies that publish their financial statements on the Indonesian Stock Exchange in 2016-2017 will also be summarized and inferred. This study uses purposive sampling so that the study sample amounted to 275 firm years. The dependent variable uses the financial statements fraud risk with the proxy Dechow F-score. The independent variable in this study consisted of profitability with ROA ratio, leverage using the calculation of the ratio of total liabilities to total assets, and liquidity using the calculation of the ratio of total current assets to current liabilities. The moderating variable in this study is auditor quality as a moderating variable with a dummy variable. The Hypothesis test conducted is using moderated regression analysis (MRA). The results of this study indicate that the financial statements fraud risk is influenced by financial liquidity ratios, while financial ratios of profitability and leverage have not been proven to affect financial report fraud. This study provides a contribution by providing evidence that the quality of auditors can suppress fraudulent actions on financial statements with low profitability. This research provides information to regulators to pay more attention to companies that experience liquidity problems, and become input for regulators to make rules that improve the quality of auditors.
This study aims to show that the non-positive paradigm, namely interpretive, critical and postmodernist, is scientific research. The technique used in this research is literature study by collecting literature either through journals, articles, news, books, and websites related to scholarship in a non-positive paradigm, namely interpretive, critical and postmodernist. The results show that there are several opinions that state non-scientific research methods are unstructured, subjectivity, can be accounted for, but the truth is subjective, differences with journalistic work, escape from statistics, and accounting originates from mathematics. Some of the previous statements can be countered by proving that the non-positive paradigm is scientific. In addition, there are several scientific criteria that are fulfilled by the non-positive paradigm, namely the purpose of scientific thinking, namely obtaining in-depth information, scientific truth with relevant methods and systems and using deductive / inductive analysis methods. There are several main problems that become criticisms in non-positive research, namely validity and validity, as well as research structure. In making it happen, it is done by testing the validity of the data in qualitative research. In the research structure, the interpretive, critical and postmodernist paradigm already has many examples of procedures, structures and methods so that we can use these examples to model and structure our research and perform data validation and reliability so that the results become scientific. The limitation of this research is that there are several sources of information that researchers need but not in the literature review.
The purpose of this study is to examine the differences in the value of the financial distress of manufacturing companies before and after the Covid-19 pandemic, as well as to examine the determinants that affect the financial distress of manufacturing companies before and after the Covid-19 pandemic. This study is a quantitative study with the population in this study namely manufacturing companies in Indonesia. The sample is 1005 Firm Years in manufacturing companies in Indonesia. These Manufacturing Companies were taken from 2016-2021, but we divided the sample into 2 categories, namely 2016-2019, namely in the pre-pandemic period as many as 653 firm years, and during the pandemic as many as 352 firm years. The dependent variable used in this study is financial distress, measured by the O-Score Model. Furthermore, the independent variables are profitability using ROA, liquidity using the current ratio, and leverage using the Debt to Assets Ratio. The test results show no difference between the financial distress of manufacturing companies in Indonesia before and during the pandemic. During the pandemic, financial ratios became more considered in predicting financial distress than before the pandemic. The role of profitability is a factor that impacts financial distress is more impactful in the pre-pandemic period. The role of liquidity being a factor that impacts financial distress is more impactful during the pandemic. Leverage can also be a good indicator in predicting financial distress both in the pre-pandemic and during the pandemic.
The purpose of this study is to analyze the urgency of implementing sustainability reports that supports Sustainable Development Goals (SDGs) at the higher education level. This research uses a qualitative descriptive method with the literature study and case study approaches. Data from the literature study were taken from various sources, i.e., research articles, books, websites, and other scientific references. Primary data from the case study were sourced from the results of the survey and interview at one of the state universities in Indonesia. The data processing and analysis include data reduction, data presentation, and conclusion making. Results showed that various organizations have produced sustainability reports regularly. This finding implied that for higher education institutions (especially the university service agencies and legal entity for state universities), the regular publishing of sustainability reports is a manifestation of the transparency of organizational actions towards the environment and society and that it could be a good example for other organizations. Therefore, higher education institutions can have a significant role as the main pillar to support the implementation of SDGs programs in all sectors in Indonesia.
Abstrak: Tim pengabdian Universitas Negeri Malang melakukan observasi pada Desa Duwet Krajan Kabupaten Malang dan ditemukan suatu fakta bahwa UMKM disana masih kurang memahami media sosial dan pemasaran digital. Dengan demikian maka pelaku usaha disana tidak berkembang, dengan demikian akan dilakukan sosialisasi terhadap kondisi tersebut. Tujuan kegiatan pengambdian ini adalah semakin memperluas pasar dari UMKM di desa Duwet Krajan. Metode pada pengabdian ini adalah penyuluhan dengan tahapan yaitu perencanaan, pelaksanaan dan evaluasi. Kegiatan ini dilaksanakan pada Balai Desa di Desa Duwet Krajan pada tanggal 23 November 2021 dengan peserta yaitu pelaku UMKM. Hasil dari pelaksanaan diperoleh bahwa pengaplikasian media sosial dan marketplace dalam pemasaran usaha memberikan manfaat, antara lain: memperluas jangkauan pasar usaha, mempermudah peningkatan penjualan, dapat melakukan analisa perkembangan bisnis, meminimalisir pengeluaran biaya untuk pemasaran, meningkatkan pendapatan usaha, usaha lebih kompetitif, dan teknik pemasaran yang lebih variatif, dengan demikian semakin banyak pemahaman yang didapatkan oleh pelaku UMKM, dan pengabdian ini akan dilanjutkan dengan pendampingan secara khusus.Abstract: The Malang State University service team made observations in Duwet Krajan Village, Malang Regency and found a fact that MSMEs there still did not understand social media and digital marketing. Thus, the business actors there will not develop, thus socialization will be carried out on these conditions. The purpose of this service activity is to further expand the market of MSMEs in Duwet Krajan village. The method in this service is counseling with stages, namely planning, implementation and evaluation. This activity was carried out at the Duwet Krajan Village Hall on November 23, 2021 with participants, namely MSME actors. The results of the implementation show that the application of social media and marketplaces in business marketing provides benefits, including: expanding the reach of the business market, facilitating increased sales, being able to analyze business developments, minimizing costs for marketing, increasing business income, making businesses more competitive, and technical more varied marketing, thus more understanding will be obtained by MSME actors, and this service will be continued with special assistance.
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