Tata Kelola Korporasi Dalam Mendeteksi Kecurangan Laporan Keuangan

Syamsudin, Syamsudin; Imronudin, Imronudin; Utomo, Sasongko Tri; Prakoso, Sajiwo Tri; Praswati, Aflit Nuryulia

doi:10.23917/dayasaing.v19i1.5109

Cited by 8 publications

(14 citation statements)

References 0 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…The model of good corporate governance (GCG) is an alternative to reduce the risk of fraud (Nadia et al, 2018). If GCG is applied consistently by involving all elements in the entity, it will be very effective in preventing fraud (Syamsudin et al, 2017).…”

Section: Agency Theory and Governancementioning

confidence: 99%

“…Internal control and supervision is one of the ways in the GCG method (KNKG, 2012), where it is known that internal control is a system that can reduce the risk of fraud (IIA, 2017). Several researchers have concluded that the concept of GCG has an important role in fraud prevention efforts, because in every principle in GCG there is a function to prevent fraud (Nadia et al, 2018;Syamsudin et al, 2017), or it can be said that the implementation of GCG is an effective tool in mitigating fraud (Zulaikha and Hadiprajitno, 2016). This shows that there is a correlation between GCG and fraud.…”

Section: Agency Theory and Governancementioning

confidence: 99%

See 1 more Smart Citation

Factors Influencing the Occurrence of Fraud : Employee Perceptions in the HG Business Group

Sianipar

2022

ajb

View full text Add to dashboard Cite

Fraud is an endless problem in the business world, a lot of research has been done to find out about fraud. This research is also to examine the factors as independent variables that affect the occurrence of fraud. The factors used are factors that exist in the general triangle theory, but for the elements of each factor it is different from several previous studies. This research was conducted in a business group that has geographically distant working areas, and the selected sample is also spread over each working area of the business group. The research method used is quantitative. In this research, it is known that the factors tested are not all significant in influencing employees to commit fraud. An interesting finding is the negative influence of the "Justification" variable on the causes of fraud, in addition to the insignificant "Opportunity" variable in influencing the occurrence of fraud. This research is expected to contribute to management in designing a supervisory model in companies whose operations are not located in one location. The implication of this research to the organization is that there are other factors other than the three factors that can influence the occurrence of fraud

show abstract

Section: Agency Theory and Governancementioning

confidence: 99%

Section: Agency Theory and Governancementioning

confidence: 99%

Factors Influencing the Occurrence of Fraud : Employee Perceptions in the HG Business Group

Sianipar

2022

ajb

View full text Add to dashboard Cite

show abstract

“…Large companies have large assets, sales, sophisticated information systems, good employee skills, many products, and ownership structures that allow fraudulent practices (Huri and Syofyan, 2019). Therefore, large companies face great pressure as one of the most powerful factors in committing fraudulent acts (Syamsudin et al, 2017).…”

Section: The Effect Of Size On Fraud In Sharia Banksmentioning

confidence: 99%

The Influence Of Sharia Compliance, Bank Size And Complexity On Fraud In Sharaia Banks

Bahri

Hasanah

Bayinah

2022

Al-Amwal : Jurnal Ekonomi Dan Perbankan Syari'ah

View full text Add to dashboard Cite

This research aimed to analyse the influence of Sharia compliance, size, and complexities on fraud in Sharia Banking. The method applied in this study was quantitatively associated. The research design is based on an associative quantitative approach. Data were collected during the Sharia banking period from to 2015-2019. The data analysis was completed using a panel information regression approach and processed using the Eviews 9 application. In this study, the compliance rate of Sharia banks was measured using the profit-sharing ratio (PSR), Islamic investment ratio (IIR), and Islamic income ratio (IsIR). Size is measured using the logarithm of natural (Ln) total assets and complexities are measured using the square root of the number of offices inside Sharia banks. The object of this analysis is Sharia banking in Indonesia. Sampling was performed using a specific purposive sampling procedure to obtain data from nine Syariah Banking from to 2015-2019. The results of this study indicate that Sharia compliance (PSR, IIR, and IsIR), size, and complexity simultaneously have a significant effect on fraud in Sharia banks with probability levels of 0.0002 and 0.0237. In part, size and complexity have significantly positive effects on fraud. Sharia banks have probability levels of 0.1056, 0.7866, and 0.3817 for compliance (PSR, IIR, and IsIR, respectively).

show abstract

“…Pihak asing dapat mempengaruhi manajemen untuk menerapkan teknologi dan tata kelola yang lebih baik sehingga kesalahan dalam penyajian laporan keuangan dapat diminimalisir. Dan kualitas dari informasi yang tersaji dalam laporan keuangandapat ditingkatkan (Syamsudin et al, 2017). Sehingga, dengan adanya kepemilikan asing dalam suatu perusahaan dapat mempengaruhi tingkat efisiensi investasi menjadi lebih baik dengan peningkatan terhadap kualitas informasi laporan keuangan melalui transparansi dan pengawasan.…”

Section: Simpulanunclassified

Kepemilikan Asing Memoderasi Pengaruh Kualitas Laporan Keuangan dan Efisiensi Investasi

Meitari

Astika

2021

E-Jurnal Akuntansi

View full text Add to dashboard Cite

Mining company is part of the industrial sector, need large capital and also work on long-term projects. Mining company need to use their capital efficiently so that company can obtain maximum income from operational activities. To realize that, mining company need to concern on factors that affect investment efficiency. The purpose of this study examines the influence of the quality of financial reporting and foreign ownership on investment efficiency. The sample was obtained by purposive sampling method from 42 mining companies listed on the Indonesia Stock Exchange (IDX) and found 45 samples of observation from 2014-2016. Based on the analysis using simple linear regression and moderate regression analysis shows that the quality of financial reporting has a positive effect on investment efficiency and foreign ownership has a role to strengthen the influence of the quality of financial reporting on investment efficiency. Keywords: Investment Efficiency; The Quality Of Financial Reporting; Foreign Ownership.

show abstract

Tata Kelola Korporasi Dalam Mendeteksi Kecurangan Laporan Keuangan

Abstract: The purpose of this study was

Cited by 8 publications

References 0 publications

Factors Influencing the Occurrence of Fraud : Employee Perceptions in the HG Business Group

Factors Influencing the Occurrence of Fraud : Employee Perceptions in the HG Business Group

The Influence Of Sharia Compliance, Bank Size And Complexity On Fraud In Sharaia Banks

Kepemilikan Asing Memoderasi Pengaruh Kualitas Laporan Keuangan dan Efisiensi Investasi

Contact Info

Product

Resources

About