scholarly journals Analisis F-Score untuk Pendeteksian Window Dressing dengan Moderasi Manajemen Laba dan Cash Holding

2021 ◽  
Vol 31 (5) ◽  
pp. 1189
Author(s):  
Niken Savitri Primasari ◽  
Endah Tri Wahyuningtyas
Keyword(s):  
Financial Statements ◽  
Earning Management ◽  
Cash Holding ◽  
Financial Report ◽  
Window Dressing ◽  
Fraudulent Financial Statements

Aims to detect financial statements and possibility of window dressing practices with Earning Management and Cash Holding as moderation that will lead to the fraudulent financial statements. The research samples are non-bank companies with  DER value more than 2.00 and included in the kompas 100 index. The final result, indicated no companies conduct window dressing practices of their Performa Past Financial although there are several indicates Manajemen Laba concludes moderation for reduces F-Score that representing the Fraudulent Financial Report. Keywords: Cash Holding; Earning Management; Fraudulent Financial Report; Window Dressing.

scholarly journals PENGARUH FRAUD PENTAGON TERHADAP FRAUDULENT FINANCIAL STATEMENTS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2017

2019 ◽  
Vol 6 (1) ◽  
pp. 141
Author(s):  
Mega Indah Lestari ◽  
Deliza Henny
Keyword(s):  
Financial Stability ◽  
Sampling Method ◽  
Annual Report ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Financial Statements ◽  
Analysis Method ◽  
Financial Report ◽  
Fraudulent Financial Statements

<p><em>The Objective of this research is to analyze the factors of financial report fraud with pentagon fraud analysis. This research uses six independent variables which is pressure used financial target and financial stability as proxy, opportunity with proxy  ineffective monitoring, rationalization with change in auditor as proxy, capability with proxy of CEO’s education, and arrogance with proxy frequent number of CEO’s picture, while the dependent variable is fraudulent financial statements proxied by restatement of financial statements. </em><em>This research uses secondary data that is financial report and annual report. The sample of this study is 110 samples from financial statements of financial companies listed in the Indonesia Stock Exchange (BEI) during the 2015-2017 period. Sampling technique used is purposive sampling method. The method of analysis in this study uses logistic regression analysis method.</em><em>The results of this research shows that the financial stability variable and ineffective monitoring are significant in detecting fraudulent financial statements. While financial targets variable, auditor’s change variable, CEO’s education variable, and frequent number of CEO’s picture are not significant in detecting fraudulent financial statements.</em></p>

scholarly journals Fraud Pentagon in The Act of Cheating Financial Statements With The M-Score Method

2021 ◽  
Vol 3 (1) ◽  
pp. 36-45
Author(s):  
Adi Susilo ◽  
Endang Masitoh ◽  
Suhendro Suhendro
Keyword(s):  
Quantitative Research ◽  
Stock Exchange ◽  
Financial Statements ◽  
Variable Pressure ◽  
Toll Roads ◽  
Financial Report ◽  
Service Companies ◽  
Score Method ◽  
Sample Count ◽  
Fraudulent Financial Statements

Fraudulent financial statements include a number of ways of doing, to benefit from others by mis-presenting material in financial statements. The purpose of this research is to test and lysis influence pressure, opportunity, rationalization, competence, and arrogance on the financial statements of transportation, toll roads, airports and ports listed on the Indonesia Stock Exchange (IDX) period 2015-2018, with a sample count of 52 where data collection is carried out by purposive sampling method. This type of quantitative research with case studies, data analysis method uses logistics regression analysis with spss program version 17. The results showed arrogance had an effect on financial report fraud while variable pressure, opportunity, rationalization, and competence had no effect on financial report fraud. Further research can increase the number of research samples so that the results of the research can represent all service companies.

ANALISIS MANAJEMEN LABA DI SEKITAR (SEBELUM, SAAT DAN SESUDAH) PENERBITAN OBLIGASI PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK JAKARTA (BEJ)

2006 ◽  
Vol 5 (1) ◽  
Author(s):  
Risa Watti
Keyword(s):  
Empirical Evidence ◽  
Stock Exchange ◽  
T Test ◽  
Earning Management ◽  
Financial Report ◽  
Paired Sample ◽  
Window Dressing ◽  
Normality Test ◽  
Before And After ◽  
Kolmogorov Smirnov

The purpose of this research is to obtain the empirical evidence of the company which has already issued the obligation. Whether that such company issues the obligation manipulates its earnings (or conducting "the window dressing") in order to perform the financial report of the client (or the prospective obligation seller) seems more profitable and excellent. The data results front the research, taken from the company which issues the obligation and has been listed at Jakarta Stock Exchange (BEJ) or the company which is 'go public', by picking up the data during the obligation issuance, and also the period of time within two years before and after the issuance. Whether during that period of time, the financial report ofthet company is exactly appropriate or has been manipulated by the client.The data is analysed by using “normality test" (one sample kolmogorov smirnov) if the parameter'uses 'paired sample T-test ± > 0,005 and if non parameter uses whitney U ranks Wilcoxon rank sum W-test ± < 0,005. As a result, showing that not all companies which issue the obligation manipulate the earnings or make up their financial report. It has been proved, in this research there is no'management of earnings' before the obligation issuance as well as the changing profits after the issuance. Thus we conclude, there is no ‘management earning' during the obligation issuance. Therefore, the investor or the prospective investor is not necessarily anxious about theirfinancial report when is reported by the management side to Jakarta Stock Exchange (BEJ) due to the appropiateness of its financial report involving the earning management.

scholarly journals MOTIVASI BONUS PLAN DALAM FRAUDELENT FINANCIAL STATEMENT

2020 ◽  
Vol 11 (1) ◽  
Author(s):  
MF. Arrozi Adhikara
Keyword(s):  
Earnings Management ◽  
Stock Exchange ◽  
Financial Statements ◽  
External Pressure ◽  
Financial Statement ◽  
Earning Management ◽  
Negative Effect ◽  
Fraudulent Financial Statements ◽  
Positive Effect ◽  
Bonus Plan

This study to examine the elements of fraud in the Pentagon fraud theory indetecting fraudulent financial statements. Fraud pentagon is proxied by six variables consisting of two elements of pressure (financial target and external pressure), one variable from element opportunity (ineffective monitoring), one variable from element rationalization (change in auditor), one variable from capability element (change in directors) ), and one variable from the arrogance element (number of CEO's pictures) hypothesized to affect fraudulent financial statements. F-Score is used to determine the fraudulent financial statement with bonus plan based earnings management as an intervening variable. This study with a sample of 35 companies was selected using a purposive sampling method from delisting companies in the Indonesia Stock Exchange in 20092016. Hypothesis testing uses a path analysis to test the Effects of Pressure, Opportunity, Rationalization, Competence, and Arrogance Against the Fraudulent Financial Statement with Earning Management Based on Bonus Plans as Intervening Variables on Companies Delisting on the Indonesia Stock Exchange 2009-2016.The results showed that ROA, DER, RKI had a positive effect on earnings management. While earnings management has a negative effect on fraudulent financial statements. DER and CEO have a negative effect on fraudulent financial statements and CPA has a positive effect on fraudulent financial statements. Keywords : fraudulent financial statement, pressure, opportunity,  rationalization, competence, arrogance, earning management, bonus plan

scholarly journals Pengaruh Kepemilikan Manajerial dan Dewan Direksi terhadap Kinerja Keuangan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia 2013-2017

2019 ◽  
Author(s):  
Julastari ◽  
Aminar Sutra Dewi
Keyword(s):  
Financial Performance ◽  
Board Of Directors ◽  
Secondary Data ◽  
Financial Statements ◽  
Managerial Ownership ◽  
Financial Report ◽  
Panel Data Regression ◽  
Data Regression ◽  
The Board Of Directors ◽  
Fraudulent Financial Statements

The composition of managerial ownership can contribute effectively to the results of the process of preparing a quality financial report or the possibility of avoiding fraudulent financial statements. This study aims to determine the effect of Managerial Ownership, Board of Directors, and the influence of Corporate Financial Performance. The sample used was financial sector companies in 2013-2017 totaling 19 samples. The type of data used was secondary data. The hypothesis in this study was tested using panel data regression. The results of hypothesis testing indicate that Managerial Ownership has a negative and not significant effect on Financial Performance (ROA), the Board of Directors has a positive and significant influence on the company's Financial Performance (ROA)

scholarly journals HUBUNGAN KAUSAL ANTARA KEPEMILIKAN MANAJERIAL, DEWAN DIREKSI DAN KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

2019 ◽  
Author(s):  
Julastari ◽  
Aminar Sutra Dewi
Keyword(s):  
Financial Performance ◽  
Board Of Directors ◽  
Secondary Data ◽  
Financial Statements ◽  
Managerial Ownership ◽  
Financial Report ◽  
Panel Data Regression ◽  
Data Regression ◽  
The Board Of Directors ◽  
Fraudulent Financial Statements

The composition of managerial ownership can contribute effectively to the results of the process of preparing a quality financial report or the possibility of avoiding fraudulent financial statements. Thisstudy aims to determine the effect of Managerial Ownership, Board of Directors, and the influence ofCorporate Financial Performance. The sample used was financial sector companies in 2013-2017totaling 19 samples. The type of data used was secondary data. The hypothesis in this study was testedusing panel data regression. The results of hypothesis testing indicate that Managerial Ownership has anegative and not significant effect on Financial Performance (ROA), the Board of Directors has apositive and significant influence on the company's Financial Performance (ROA)

scholarly journals The Effect of Financial Ratios in Detecting Fraudulent Company Listed on The Indonesia Stock Exchange

2020 ◽  
Vol 4 (2) ◽  
pp. 39
Author(s):  
Serly Serly ◽  
Eddy Eddy
Keyword(s):  
Stock Exchange ◽  
Sampling Technique ◽  
Financial Statements ◽  
Financial Ratios ◽  
Period Range ◽  
Financial Report ◽  
Asset Misappropriation ◽  
Independent Variable ◽  
Turn Over ◽  
Fraudulent Financial Statements

Financial statements are means used by entities to communicate financially related circumstances to interested parties both related to the entity's internal and external entities. There are various types of fraud occur in the companies. Types of fraud cases that often occur are asset misappropriation and fraudulent financial statements. Asset Misappropriation is the kind of  act of fraud committed by using or taking company property for personal gain. Fraudulent financial statements are defined as fraudulent actions committed by the manager of the company which in the form of material misstatement in the financial report for the purpose to attract the investor. The fraud can be financial or non-financial. This study is meant to examine the effect of financial ratios in detecting fraudulent financial statements. The independent variable used in this study consisted of 5 variables: leverage, profitability, asset composition, liquidity and capital turn over. This study used the financial statements listed on the Indonesia Stock Exchange (IDX) as samples. The sampling technique used in this study was purposive sampling. The period range of the financial statements used in this study is 2014-2018 or the range of 5 years. Collected data are then tested via SPSS software.

Corporate Governance and Fraudulent Financial Statements in Indonesia’s Local Government

2017 ◽  
Vol 1 (1) ◽  
pp. 63-73
Author(s):  
Halim Dedy Perdana ◽  
Sri Suranta ◽  
Santoso Tri Hananto ◽  
Christiyaningsih Budiwati
Keyword(s):  
Corporate Governance ◽  
Local Government ◽  
Financial Statements ◽  
Fraudulent Financial Statements

DETERMINAN TIMELINESS OF FINANCIAL REPORTING PADA INDUSTRI MANUFAKTUR INDONESIA

2017 ◽  
Vol 2 (1) ◽  
pp. 73
Author(s):  
Mohamad Zulman Hakim
Keyword(s):  
Financial Reporting ◽  
Manufacturing Industry ◽  
Sampling Method ◽  
Stock Exchange ◽  
Financial Statements ◽  
Company Size ◽  
Return On Assets ◽  
Financial Report ◽  
Independent Variables ◽  
Equity Ratio

This study aims to prove empirically the factors that affect the Timeliness of Financial Reporting. These factors are Return on Assets (ROA), Debt to Equity Ratio (DER), Company Size and Auditor Opinion as Independent Variables and Timeliness of Financial Statements as Dependent Variables.The population of this study is the Manufacturing Industry listed on the Indonesia Stock Exchange period 2012-2014. The sample was determined by purposive sampling method and 66 companies were obtained. The data used are obtained from the published company financial report. The method of analysis used is logistic regression at 5% significance level.Empirical study shows that ROA has significant effect on Timeliness of Financial Reporting. DER, Company Size and Auditor Opinion have no significant effect on Timeliness of Financial Reporting. Keywords:    ROA, DER, Company Size, Auditor Opinion, Timeliness of Financial Reporting

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