The fraud diamond: element in detecting financial statement of fraud

The financial statement fraud is generally difficult to be detected, because of the various motivations behind the actions taken. The purpose of this research is to analyze the elements of fraud diamond in detecting financial statement fraud by looking at the influence of variables into a proxy of the elements of fraud diamond on financial statement fraud. The population of this research is the entire financial sector companies registered in BEI 2013-2017 period. Purposive sampling technique was used to determine sample research. The company elected to sample as many as 46 companies. The research method used is the method of multiple linear regression analysis. The results of the analysis of this study are pressure elements showing only financial target variables have positive effect on financial statement fraud. The opportunity element shows variable number for audit committees, independent commissioners and the number of audit committee meetings have negative affect. The rationalization element shows that the audit opinion variable has no effect on financial statement fraud. The capability element shows that the change of director’s variable has no effect on financial statement fraud.

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Kepemilikan Manajerial, Kepemilikan Institusional, Komisaris Independen, Komite Audit, dan Nilai Perusahaan

AFRE (Accounting and Financial Review) ◽

10.26905/afr.v3i2.3927 ◽

2021 ◽

Vol 3 (2) ◽

pp. 136-142

Author(s):

Hafidz Andra Bakhtiar ◽

Siti Nurlaela ◽

Kartika Hendra

Keyword(s):

Firm Value ◽

Audit Committee ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Audit Committees ◽

Managerial Ownership ◽

Company Value ◽

The Many

Competition between companies is getting tougher and more competitive because the cor-porate world is growing rapidly. Every company wants high company value, a company with high company value can increase shareholder prosperity. If the shareholders feel pros-perous, then the shareholders may be able to add value to their investment in the company. Good corporate governance (GCG) is one of the many factors that can affect corporate value. The purpose of this study was to examine the effect managerial ownership, institu-tional ownership, independent commissioners, and audit committees on firm value. The population used as the object of this research is the banking sub-sector listed on the Indone-sia Stock Exchange (IDX) in 2014-2018. The population of this study is 43 companies, this study was obtained by purposive sampling technique which then produced a sample of 25 companies the financial sector banking sub sector to be studied. The analysis technique used is multiple linear regression analysis. Based on data analysis and discussion it can be concluded that Managerial Ownership and Independent Commissioners do not affect the company's value. While the Institutional Ownership and Audit Committee affect the value of the company.DOI: https://doi.org/10.26905/afr.v3i2.3927

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Pengaruh Elemen Fraud Diamond Theory Terhadap Financial Statement Fraud

JURNAL EKSPLORASI AKUNTANSI ◽

10.24036/jea.v2i1.211 ◽

2020 ◽

Vol 2 (1) ◽

pp. 2263-2279

Author(s):

Ranti Tri Annisa ◽

Halmawati Halmawati

Keyword(s):

Regression Analysis ◽

Sampling Method ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Financial Statement ◽

Manufacturing Companies ◽

Financial Statement Fraud ◽

Analysis Techniques

The purpose of this study was to determinate the effect fraud diamond theory in financial statement fraud. The population in this study are manufacturing companies sector consumer goods industry listed on the Indonesia Stock Exchange in 2015-2018. The sampling technique used was purposive sampling method and obtained 112 samples. Data analysis using multiple linear regression analysis techniques and processed with IBM SPSS Statistics 25 software. The results showed that the financial target, ineffective monitoring, auditor report and changes in directors had a simultaneous effect on financial statement fraud. Partially, financial target affect financial statement fraud, while ineffective monitoring, auditor report and change of director do not affect the financial statement fraud.

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PENGARUH TRANSPARANSI PENGELOLAAN KEUANGAN DANA DESA DAN PEMBERDAYAAN MASYARAKAT TERHADAP KESEJAHTERAAN MASYARAKAT DESA SIDOHARJO

Kajian Bisnis STIE Widya Wiwaha ◽

10.32477/jkb.v28i1.376 ◽

2020 ◽

Vol 28 (1) ◽

pp. 35-50

Author(s):

Dewi Kusuma Wardani ◽

Ratih Ranika Putri Utami

Keyword(s):

Financial Management ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Community Empowerment ◽

Primary Data ◽

Community Members ◽

The People ◽

Quantitative Descriptive ◽

Positive Effect

This study aims to determine the effect of transparency in financial management of village funds and community empowerment on community welfare in Sidoharjo Village, Tepus District, Gunungkidul Regency. This research method uses quantitative descriptive methods and primary data using questionnaires. This study took a sample of residents who were divided into 11 hamlets in Sidoharjo Village, Tepus District, Gunung kidul Regency. The sampling technique is stratified random sampling. Data collection is done by distributing questionnaires directly to people’s homes, attending social gatherings and routine meetings held by community members. It aims to obtain more data from respondents directly. The number of questionnaires processed was 120 questionnaires. Data were analyzed using multiple linear regression analysis. The results of this study indicate that community empowerment has a positive effect on the welfare of the people of Sidoharjo Village, Tepus District, Gunungkidul Regency, while transparency in financial management of village funds does not affect the welfare of the community in Sidoharjo Village, Tepus District, Gunungkidul Regency.

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FRAUD TRIANGLE ANALYSES IN DETECTING FRAUDULENT FINANCIAL STATEMENT USING FRAUD SCORE MODEL

Journal of Business Economics ◽

10.35760/eb.2020.v25i1.2240 ◽

2020 ◽

Vol 25 (1) ◽

pp. 29-44

Author(s):

Mariati ◽

Emmy Indrayani

Keyword(s):

Financial Stability ◽

Linear Regression Analysis ◽

Financial Statements ◽

Multiple Linear Regression Analysis ◽

External Pressure ◽

Financial Statement ◽

Fraud Triangle ◽

Financial Statement Fraud ◽

Financial Condition ◽

Score Model

Company’s financial condition reflected in the financial statements. However, there are many loopholes in the financial statements which can become a chance for the management and certain parties to commit fraud on the financial statements. This study aims to detect financial statement fraud as measured using fraud score model that occurred in issuers entered into the LQ-45 index in 2014-2016 with the use of six independent variables are financial stability, external pressure, financial target, nature of industry, ineffective monitoring and rationalization. This study using 27 emiten of LQ-45 index during 2014-2016. However, there are some data outlier that shall be removed, thus sample results obtained 66 data from 25 companies. Multiple linear regression analysis were used in this study. The results showed that the financial stability variables (SATA), nature of industry (RECEIVBLE), ineffective monitoring (IND) and rationalization (ITRENDLB) proved to be influential or have the capability to detect financial statement fraud. While the external pressure variables (DER) and financial target (ROA) are not able to detect the existence of financial statement fraud. Simultaneously all variables in this study were able to detect significantly financial statement fraud.

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PENGARUH KUALITAS PELAYANAN, KUALITAS PRODUK DAN KEPERCAYAAN TERHADAP LOYALITAS PELANGGAN AROMANIA PARFUMERY DI KOTA BENGKULU

Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) ◽

10.36085/jam-ekis.v4i1.1381 ◽

2021 ◽

Vol 4 (1) ◽

Author(s):

Sri Ekowati ◽

Selamat Riyadi

Keyword(s):

Service Quality ◽

Product Quality ◽

Customer Loyalty ◽

Hypothesis Test ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Quality Product ◽

Using Data ◽

Positive Effect

ABSTRACTThis study aims to determine the effect of service quality, product quality and trust on customer loyalty aromania parfumery Bengkulu. This type of research is a survey research with a quantitative approach, the object of this research is the consumers in Aromania parfumery, which is precisely located on Jl. Kapuas Raya, Lingkar Barat, Kec. Gading Cempaka, Bengkulu City. with the sampling method, namely non-propability technique, namely insidential sampling technique. The number of respondents in this study were 105 people. The data collection method used a questionnaire. By using data analysis techniques using Multiple Linear Regression Analysis Test, and Hypothesis Test, namely test t and test f. The results of this study can be concluded that the variable service quality Aromania parfumery has a positive effect on customer loyalty, product quality has a positive effect on customer loyalty, and trust has a positive effect on customer loyalty.Keywords: Service Quality, Product Quality, Customer Trust and Loyalty.

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PENGARUH LITERASI KEUANGAN, PENDAPATAN SERTA MASA BEKERJA TERHADAP PERILAKU KEPUTUSAN INVESTASI

E-Jurnal Ekonomi dan Bisnis Universitas Udayana ◽

10.24843/eeb.2018.v07.i07.p04 ◽

2018 ◽

pp. 1867 ◽

Cited By ~ 1

Author(s):

IGA MERTHA DEWI ◽

Ida Bagus Anom Purbawangsa

Keyword(s):

Financial Literacy ◽

Investment Decision ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Decision Behavior ◽

Financial Conditions ◽

New Employee ◽

Long Time ◽

Positive Effect

Research respondents are employees of PT Bank Pembangunan Daerah Bali Branch Renon with a sample of 76 people. Sampling technique in this research use random sampling. Data were analyzed by using Multiple Linear Regression Analysis. The result of this indicate that financial literacy, income has a positive effect on investment decision behavior, but the work period positively has no effect on investment decision behavior. This is because in the banking industry, the entire new employee and who have been working long time get the training and obtain informations about financial developments and financial conditions that occur at this time. In the other words the undertanding of financial literacy and employee behavior is almost the same. Based on the results of statistical data, financial literacy variables have the most influence in determining the behavior of investment decisions compared to income. This explains that a good understanding of finance is a major factor in determining an invesment decisions.

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Pengaruh Gaya Hidup dan Kelompok Acuan terhadap Keputusan Pembelian Smartphone Merek Samsung Galaxy

BISMA (Bisnis dan Manajemen) ◽

10.26740/bisma.v6n2.p139-147 ◽

2018 ◽

Vol 6 (2) ◽

pp. 139

Author(s):

Bintang Jalasena Anoraga ◽

Sri Setyo Iriani

Keyword(s):

Linear Regression ◽

Multiple Linear Regression ◽

Reference Group ◽

Linear Regression Analysis ◽

Virtual Community ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Snowball Sampling ◽

Purchasing Decisions ◽

Positive Effect

Recently common phenomenon in all walks of life use smartphones, ranging from a young children to an adults. Samsung Galaxy Smartphone shows a magnificent display, there are a lot of choices they give to us, provide fairly complete applications, and it can reflects an up to date metropolitan lifestyle by using it. This research is a conclusive research. Sample who taken as many as 110 people with snowball sampling technique. Measuring instrument which used is enquette, as well as the the data analyzed with multiple linear regression. The research instrument that used was a questionnaire, and multiple linear regression analysis. This study shows the results, that there is a positive effect between lifestyle and reference group on purchasing decisions towards purchasing decisions Smartphone Samsung Galaxy simultaneously and the dominant effect is the lifestyle variables followed by variable virtual community.

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Pengaruh Komitmen Dan Kompetensi Terhadap Kinerja Karyawan Pada Karyawan PT. BPR Duta Bali

Jurnal Ilmiah Satyagraha ◽

10.47532/jis.v2i1.57 ◽

2020 ◽

Vol 2 (1) ◽

pp. 89-98

Author(s):

Bagus Nyoman Kusuma Putra ◽

I Wayan Gede Antok Setiawan Jodi ◽

I Ketut Merta

Keyword(s):

Regression Analysis ◽

Data Analysis ◽

Organizational Commitment ◽

Linear Regression ◽

Employee Performance ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Analysis Method ◽

Positive Effect

Organizational commitment is a level or awareness of a person to recognize the extent of an organization and is bound to its goals so as to accelerate the organization to achieve its objectives. Competence is knowledge, skills, and abilities that are mastered by someone who has become a part of him, so he can do cognitive, affective, and psychomotor behaviors as well as possible. Employee performance is the result of work in quality and quantity achieved by someone in carrying out their functions in accordance with the responsibilities given to him.The purpose of this study is to determine the effect of commitment and competence on employee performance at PT. BPR Duta Bali. The sampling technique used is a saturated sampling technique. The sample in this study was 40 employees. The data analysis method used is multiple linear regression analysis with the SPSS program. The results of the study state that the commitment variable has a positive effect on employee performance. Competency variables do not affect employee performance. Commitment and competency variables simultaneously have a positive and significant effect on employee performance

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PENGARUH RELATIONSHIP MARKETING DAN KUALITAS LAYANAN TERHADAP LOYALITAS NASABAH TABUNGAN SIKOCI PADA BANK NAGARI CABANG SIMPANG EMPAT

10.31219/osf.io/9tgse ◽

2020 ◽

Author(s):

Lola Satri ◽

Alfian

Keyword(s):

Regression Analysis ◽

Relationship Marketing ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Positive Influence ◽

Research Use ◽

Independent Variables ◽

Analysis Technique ◽

Positive Effect

This research has a purpose to know whether relationship marketing and service quality have positive influence to loyalty of customer of saving sikoci at Bank of Nagari branch of Simpang Empat either partially or simultaneously and know which variable is more dominant. The data collection techniques used in this study is a questionnaire. The sample used is 100 customer, with sampling technique using accidental sampling technique. Data analysis technique in this research use multiple linear regression analysis. The results obtained in this study are as follows: (1) Trust has positive effect (944) <(1,984) and not significant (0,348)> (0,05) to loyalty. (2)) Commitment has positive (8,218)> (1,984) and significant (0,000) <(0,05) effect on loyalty. (3) Tangibles has negative (-2,430)> (1,984) and significant (0,017) <(0,05) effect on loyalty. (4) Reliability negatively (-1.570) <(1,984) and insignificant 0, 120> 0.05 to loyalty. (5) Responsiveness has positive effect (5,922)> t table (1,984) and significant (0,000) <(0,05) to loyalty. (6) Warranty has positive effect (1,199) <(1,984) and insignificant 0, 234> 0,05 to loyalty. (7) Empathy has positive effect (186) <(1,984) and insignificant 0, 853> 0,05 to loyalty. From the value of Adjusted R Squere simultaneously produced 566. It means that 56.6% of loyalty variables are influenced by independent variables and the remaining 43.4% is influenced by othervariables.

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Pengaruh Kecerdasan Emosional Dan Ethical Sensitivity Terhadap Persepsi Etis Mahasiswa Sebagai Calon Akuntan

JURNAL EKSPLORASI AKUNTANSI ◽

10.24036/jea.v2i4.322 ◽

2020 ◽

Vol 2 (4) ◽

pp. 3840-3857

Author(s):

Ridho Irmas Ferdian ◽

Mayar Afriyenti

Keyword(s):

Emotional Intelligence ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Accounting Students ◽

Ethical Sensitivity ◽

Ethical Perceptions ◽

City College ◽

The Individual ◽

Positive Effect

This study wanted to determine the ethical perceptions of students from the individual side of accounting students at FE UNP, namely from the emotional intelligence and ethical sensitivity of students. The author makes students the object of research because an accountant's ethical perceptions can also be influenced by several factors. One of them is external factors, namely the environment. The environment affects the formation of a person's character so that it affects their behavior. This research is classified as a causative research. The population used in this study were accounting students at the Padang City College. Samples were taken using purposive stratified sampling technique. Where is the sampling by taking samples of people selected by the author according to specific characteristics and certain characters. The analysis used in this study is multiple linear regression analysis used in this study is to use the SPSS 21 computer program. . The results of this study are that emotional intelligence has a positive effect on students' ethical perceptions as prospective accountants and ethical sensitivity has a positive effect on students' ethical perceptions as prospective accountants.

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