Abstract:Laporan keuangan palsu sekarang ditempatkan di bawah pengawasan publik yang lebih besar menyusul bertambahnya perusahaan yang kolaps karena kecurangan manajemen dengan kerugian rata-rata sebesar 5% dari pendapatan (ACFE, 2014). Usaha kecil dan menengah juga terancam oleh kegiatan penipuan dan statistik menunjukkan bahwa perusahaan dengan karyawan kurang dari 100 orang mengalami lebih banyak kasus penipuan daripada perusahaan yang lebih besar (ACFE, 2008). Sebagian besar perusahaan industri tekstil di Indonesia… Show more
“…Ketiga faktor tersebut dikenal juga dengan fraud triangle. Iswanaji (2018) mengemukakan bahwa kecurangan-kecurangan yang dilakukan pada laporan keuangan merupakan suatu kesengajaan jika ditilik dari sudut pandang akuntansi. (Islamiyah dkk., 2020).…”
The purpose of this study is to find empirical evidence regarding the effect of competence, morality, integrity, internal control and organizational culture on the fraud prevention in allocation of village funds. The sample in this study are obtained from 148 respondents from village officials in Denpasar. Multiple regression analysis is used to answer the hypothesis in this study. The results of the study find that competence, morality, internal control and organizational culture has a positive effect on fraud prevention. This finding indicates that village officials have responsibilities and want to apply the good village governance principles, transparent, and accountable. Integrity was not able to minimize the occurrence of fraud. The allocation of village funds has a vulnerability in its allocation in infrastructure development in the village. This study uses organizational culture as novelty because there are few articles that examine the allocation of village funds with organizational culture. For further research is expected to examine the characteristics of village heads that can affect the level of fraud prevention in village funds. The village head as the user of village funds is expected to be transparent and responsible in the allocation of village funds.
“…Ketiga faktor tersebut dikenal juga dengan fraud triangle. Iswanaji (2018) mengemukakan bahwa kecurangan-kecurangan yang dilakukan pada laporan keuangan merupakan suatu kesengajaan jika ditilik dari sudut pandang akuntansi. (Islamiyah dkk., 2020).…”
The purpose of this study is to find empirical evidence regarding the effect of competence, morality, integrity, internal control and organizational culture on the fraud prevention in allocation of village funds. The sample in this study are obtained from 148 respondents from village officials in Denpasar. Multiple regression analysis is used to answer the hypothesis in this study. The results of the study find that competence, morality, internal control and organizational culture has a positive effect on fraud prevention. This finding indicates that village officials have responsibilities and want to apply the good village governance principles, transparent, and accountable. Integrity was not able to minimize the occurrence of fraud. The allocation of village funds has a vulnerability in its allocation in infrastructure development in the village. This study uses organizational culture as novelty because there are few articles that examine the allocation of village funds with organizational culture. For further research is expected to examine the characteristics of village heads that can affect the level of fraud prevention in village funds. The village head as the user of village funds is expected to be transparent and responsible in the allocation of village funds.
“…The greater the level of profitability will show good management performance. In managing the company and increasing the company's prosperity (Iswanaji, 2018). A very high DAR will reduce the company's profitability because it increases the usual interest and risk of default, but if the DAR increases properly it will help the company's operational funding capability in order to increase profitability.…”
Section: Effect Of Dar On Profitability (Partially)mentioning
This study aims to analyze the effect of structure on profitability and its implications for financial performance at PT. BRI Syariah Tbk period 2016- 2018. The population in this study is in the form of 36 financial statements. The sample in this study is the 2016-2018 financial statements. Hypothesis testing in this study using multiple linear regression. Simultaneously, DER and DAR have a significant and significant effect on profitability. Simultaneously DER and DAR affect financial performance. The coefficient of determination obtained by 42.5% indicates that DER and DAR have the ability to explain profitability, while the remaining 57.5% is explained by variables not examined in this study. The coefficient of determination obtained is 73.1% indicating that DER and DAR have the ability to explain financial performance, while the remaining 26.9% is explained by variables not examined in this study and a coefficient of determination of 57.4% indicates that profitability has the ability to explains financial performance, while the remaining 42.6% is explained by variables not examined in thisstudy.
“…Untuk tingkat manipulasi laporan keuangan diketahui bahwa tidak terdapat pengaruh yang signifikan terhadap kinerja pasar perusahaan. Hasil ini mengindikasikan bahwa para pelaku pasar sektor pertambangan di periode pengamatan 2017 sampai 2019 tidak menggunakan informasi ini dalam menentukan keputusan pembelian saham, padahal di beberapa penelitian terdahulu sebagian besar menyimpulkan bahwa M Score model sebagai proksi dari tingkat manipulasi laporan keuangan mampu mendeteksi kecurangan dalam laporan keuangan perusahaanperusahaan (Tarjo dan Herawati, 2015;Repousis, 2016;Talab et al, 2017;Iswanaji, 2018;dan Hugo, 2019). Para pelaku pasar sektor pertambangan menggunakan indikator lain dalam menilai kinerja pasar perusahaan seperti ROA, PBV, PER atau bahkan menggunakan analisis teknikal dalam penilaiannya.…”
Section: Pembahasanunclassified
“…Selain kualitas laba, tingkat manipulasi laporan keuangan juga dapat membuat penilaian perusahaan terlihat menjadi baik dengan jalan mempengaruhi angka-angka di laporan keuangan sehingga tampak bagus kinerja perusahaan (Tarjo dan Herawati, 2015;Talab et al, 2017;Iswanaji, 2018;dan Hugo, 2019). Investor yang rasional seharusnya tidak menyukai manipulasi laporan keuangan yang dilakukan dalam perusahaan.…”
This study aims to prove empirically whether the earnings quality and the level of financial statement manipulation have an effect on the company market value. The study used sample of 3 years from 2017 to 2019. Using the multiple linear regression method, it was found that the quality of earnings has a negative effect on the market value of the company and is contrary to previous theory and research. Meanwhile, the level of financial statement manipulation has no effect on the company's market value. These results indicate that the quality of earnings and the degree of manipulation of financial statements are not the main information used by capital market players in determining their investment choices. Capital market players prefer other methods of analysis in determining their investment options.
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