scholarly journals PREDICTING FINANCIAL STATEMENTS CORPORATE FRAUD: BENEISH M-SCORE MODEL

2017 ◽  
Vol 14 (02) ◽  
pp. 92
Author(s):  
Hariri Hariri ◽  
Ayub Wijayati Sapta Pradana ◽  
Sri Luki Widjajanti
Keyword(s):  
Financial Statements ◽  
Public Accounting ◽  
Accounting Firms ◽  
Corporate Fraud ◽  
Analysis Techniques ◽  
Descriptive Research ◽  
Qualitative Descriptive ◽  
External Auditor ◽  
Score Model ◽  
Fraudulent Financial Statements

This research aims to detect fraudulent financial statements the financial statements of XYZ, PT in the period 2010-2013. This research is a qualitative descriptive research. Data collection techniques used are observation and documentation. Data analysis techniques used are data reduction, data presentation and conclusion with Beniesh M-Score Model. The results showed that the financial statements in the period 2010-2013 as a whole that Beniesh M-Score XYZ, PT reached -3.94 in 2010, 0.70 in 2011, -3.32 in 2012 and -2.38 in 2013, the overall Beniesh M-Score reached above -2.22 except in 2011. Beniesh M-Score Model indicates that the management has performed the practice of manipulating numbers on the financial statements conducted continuously in the period of 2010, 2012 and 2013. The authors suggest the regulation (tax office) and public accounting firms, namely that the regulators do a review/inspection directly on the company's assets that has been recorded in the financial statements and the external auditor who has been appointed to conduct an examination of the financial statements to be more independent and do detection of financial statements using ratio analysis.Keywords: Detection, Fraudulent Financial Statements, Beneish M-Score Model, Practice of Manipulation Number

scholarly journals Pengaruh Capital Adequacy Ratio (CAR), Return On Assets (ROA), dan Non Performing Financial (NPF) Terhadap Penyaluran Pembiayaan pada Bank Umum Syariah yang Terdaftar di Otoritas Jasa Keuangan (OJK) Periode Tahun 2012–2019

2021 ◽  
Vol 17 (1) ◽  
pp. 64-81
Author(s):  
Irma Citarayani ◽  
Melani Quintania ◽  
Dita Paramita Handayani
Keyword(s):  
Financial Statements ◽  
Manufacturing Companies ◽  
Public Accounting ◽  
Return On Assets ◽  
Accounting Firms ◽  
Purposive Sampling ◽  
External Auditors ◽  
External Auditor ◽  
Fraudulent Financial Statements

The purpose of this research is to see the effect of pentagon fraud that proxied by financial targets, nature of the industry, quality of external auditors, change of auditors, number of CEOs who frequently detect fraud in financial statements. Financial statement fraud in this study was measured using the proxies of Return on Assets, Receivables, selection of audit services at public accounting firms, changes in public accounting firms, changes in directors, and the number of CEO photos. The population in research study are use manufacturing companies who listed on the Indonesia Stock Exchange (BEI) in 2017-2019. This research uses a purposive sampling technique so, there are 48 financial reports from 25 manufacturing companies. The analytical method used in this research is multiple linear regression analysis with SPSS version 20. The results of this research indicate that financial targets, nature of industry, quality of external auditors and the number of CEOs who often don’t have a significant effect in the handling of fraudulent financial statements. Meanwhile, changes in auditors and changes in direction have a significant effect from pentagon fraud side on fraudulent financial statements. Tujuan penelitian ini adalah untuk melihat pengaruh fraud pentagon yang di proksikan dengan financial target, nature of industry, quality of external auditor, change of auditor, frequent number of CEO terhadap pendeteksian kecurangan (fraud) laporan keuangan. Kecurangan dalam Laporan Keuangan di penelitian ini diukur menggunakan proksi Return on Assets, Receivable, pemilihan jasa audit pada KAP, pergantian KAP, perubahan direksi, dan banyaknya foto CEO. Perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2017-2019 digunakan sebagai populasi dalam penelitian ini. Penelitian ini menggunakan teknik purposive sampling sehingga terdapat 48 laporan keuangan dari 25 perusahaan manufaktur. Analisis regresi linear berganda merupakan metode analisis yang digunakan dengan SPSS versi 20. Financial target, nature of industry, quality of external auditor dan frequent number of CEO tidak bepengaruh signfikan dalam mendeteksi adanya kecurangan dalam Laporan Keuangan dalam penelitian ini. Sedangkan, change of auditor dan change of direction berpengaruh signifikan dalam medeteksi kecurangan dalam laporan keuangan.

scholarly journals ANALISIS FRAUD PENTAGON TERHADAP KECURANGAN LAPORAN KEUANGAN PADA SEKTOR PERUSAHAN MANUFAKTUR YANG TERDAFTAR Di BURSA EFEK INDONESIA

2021 ◽  
Vol 3 (1) ◽  
pp. 153
Author(s):  
Delviana Dama Yanti
Keyword(s):  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Financial Statements ◽  
Manufacturing Companies ◽  
Public Accounting ◽  
Accounting Firms ◽  
External Auditors ◽  
Public Accounting Firms ◽  
Fraudulent Financial Statements

ABSTRACT The purpose of this research is see the effect of pentagon fraud proxied by financial targets, nature of the industry, quality of external auditors, change of auditors, number of CEOs who frequently detect fraud in financial statements. Financial statement fraud in this study was measured using the proxies of Return on Assets, Receivables, selection of audit services at public accounting firms, changes in public accounting firms, changes in directors, and the number of CEO photos. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2017-2019. This study uses a purposive sampling technique so, there are 48 financial reports from 25 manufacturing companies. The analytical method used is multiple linear regression analysis with SPSS version 20. The results of this study indicate that financial targets, nature of industry, quality of external auditors and the number of CEOs who often do not have a significant effect in the handling of fraudulent financial statements. Meanwhile, changes in auditors and changes in direction have a significant effect on fraudulent financial statements

Analisis Faktor Penyebab Krisis Akhlak Pada Anak Pesisir

Jurnal Anifa ◽  
2021 ◽  
Vol 1 (1) ◽  
pp. 59-74
Author(s):  
Isnaini Isnaini
Keyword(s):  
Data Analysis ◽  
Child Behaviour ◽  
Coastal Communities ◽  
Data Presentation ◽  
Analysis Techniques ◽  
Descriptive Research ◽  
Observation Methods ◽  
The Family ◽  
Child Education ◽  
Qualitative Descriptive

The pronunciation of inappropriate words to exemplify, thus rendering the child devoid of good manners and word-tours, and often against parenthood, is because her parents are unspoiled when she speaks disrespectful and also against parental sayings becomes a phenomenon often encountered in society particularly in coastal communities. Family is very important in child education. The problem formula in this study is (1) How is the behaviour of children in the family? (2) What kind of factors affects the child's crisis of morality in the family? The purpose of the study is (1) to find out how child behaviour in the family is. (2) to find out what factors affect the child's crisis of morality in the family. To answer the question the researcher used a type of qualitative descriptive research in his research. In data collection techniques, researchers use interview and observation methods. Then, data analysis techniques are data reduction, data presentation and conclusion withdrawal

scholarly journals Strategi Humas Universitas Negeri Makassar Dalam Meningkatkan Citra Positif Masyarakat

2019 ◽  
Vol 5 (2) ◽  
pp. 99
Author(s):  
Risma Niswaty ◽  
Sri Wulandari ◽  
Sirajuddin Saleh ◽  
Muh. Rizal S
Keyword(s):  
Data Analysis ◽  
Public Relations ◽  
Mutual Understanding ◽  
State University ◽  
Data Presentation ◽  
The Public ◽  
Analysis Techniques ◽  
Descriptive Research ◽  
Qualitative Descriptive ◽  
Using Data

This study aims to determine the public relations strategy of Makassar State University in increasing the positive image of Makassar State University in the community. To find out these objectives, the researchers used a type of qualitative descriptive research. The informants in this study were as many as five people using data collection techniques carried out through observation, interviews and documentation. Data obtained from research results are processed using data analysis techniques consisting of data reduction, data presentation and conclusion drawing. The results showed that Public Relations devised a strategy so that the function could run in accordance with the objectives of Makassar State University, among others, trying to create a conducive climate between institutions and the public in order to do persuasive and educative approaches to the public, trying to create two-way communication by disseminating information from institutions to public parties. educate and provide information, in order to create mutual understanding, respect, understanding and also strive to foster harmonious relations between organizations and various groups, both in and out relations to enhance cooperation. Public Relations seeks to socialize the Makassar State University mission to be accepted or received support from the public / public.

scholarly journals Perceptions of Educators, Accounting Students and Accountants Public Accountant against Ethics of Financial Statement Preparation (Studies at University and KAP in Semarang)

2021 ◽  
Vol 4 (1) ◽  
pp. 89-101
Author(s):  
Imam Prayogo ◽  
Teuku Afrizal
Keyword(s):  
Financial Statements ◽  
Financial Statement ◽  
Accounting Students ◽  
Survey Method ◽  
Analysis Tool ◽  
Validity And Reliability ◽  
Public Accounting ◽  
Accounting Firms ◽  
Public Accounting Firms ◽  
Public Accountant

This study aims to examine differences in perceptions between teaching accountants, accounting students, and accountants on the ethics of preparing financial statements. Ethical indicators for the preparation of financial statements are represented in earnings management, misstatements, disclosures, cost-benefits, and responsibilities. This research was conducted at universities and public accounting firms in Semarang. This research was conducted with a survey method of 70 respondents from teaching accountants, 75 accounting students, and 40 accountants respondents at universities and public accounting firms in Semarang. As an analysis tool, ANOVA is used for hypotheses H1, H2, H3, and H4. Before testing the hypothesis, first the validity and reliability tests are carried out for all the questionnaires that have been collected. Validity and reliability tests show that all data are valid and reliable. Then the questionnaire was tested by ANOVA and strengthened by the Independent Sample T Test. Anova results show that there are differences in perceptions between teaching accountants, accounting students and accountants. However, there was no difference in perceptions between teaching accountants and accountants. Therefore it can be concluded that there are differences in perceptions between teaching accountants, accounting students, and accountants on the ethics of preparing financial statements.

scholarly journals PELAKSANAAN HUMAS DALAM SOSIALISASI PROGRAM JAMINAN SOSIAL KETENAGAKERJAAN DI KANTOR BPJS KETENAGAKERJAAN PADANG

Jurnal Ecogen ◽  
2018 ◽  
Vol 1 (2) ◽  
pp. 308
Author(s):  
Sharly Yoenaz
Keyword(s):  
Social Security ◽  
Public Relations ◽  
Snowball Sampling ◽  
Model Data ◽  
Social Security Program ◽  
Analysis Techniques ◽  
Descriptive Research ◽  
Qualitative Descriptive ◽  
The Media

The implementation of public relations in the socialization of the labor social security program at the BPJS Ketenagakerjaan Padang has not been carried out optimally because the socialization carried out does not cover all BPJS Employment stakeholders and socialization media that are underutilized optimally. The purpose of this study was to determine the implementation of public relations in the socialization of the labor social security program at the BPJS Ketenagakerjaan Padang. The method used is Qualitative Descriptive Research. Determination of Informants in this study was carried out with Snowball Sampling Techniques. Data collection is done through Observation, Interview and Documentation, with Model Data Analysis Techniques of Miles and Huberman. The findings in this study indicate that (1) the socialization of the labor social security program is not carried out directly to workers; (2) the lack of awareness of employers registering workers in the BPJS Ketenagakerjaan Padang program; (3) the media for socialization of the labor social security program has not been used optimally.Keyword: Public Relations, Socialization, Employment Social Security

scholarly journals The Influence of Reputation of Public Accounting Firms on the Integrity of Financial Statements with Corporate Governance as the Moderating Variable

2018 ◽  
Vol 9 (3) ◽  
pp. 177-186 ◽  
Author(s):  
Nera Marinda Machdar ◽  
Dade Nurdiniah
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Institutional Ownership ◽  
Financial Statements ◽  
Financial Statement ◽  
Public Accounting ◽  
Accounting Firms ◽  
Accounting Firm ◽  
The Public ◽  
Public Accounting Firms

This research aimed to determine the effect of the reputation of the public accounting firm on the integrity of financial statements by including leverage and firm size as the control variables. This research also investigated the effects of corporate governance moderation that was proxied by the independent commissioner, institutional ownership, and audit committee in strengthening or weakening the reputation of the public accounting firms on the integrity of the financial statements. The population was manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2013-2015. The sample utilized the purposive sampling method and resulted in 34 manufacturing firms, so the total observations were 102 firms in all observed years. This research performed statistical data processing with EVIEWS 8. There are two main findings of this research. First, the reputation of public accounting firm affects the integrity of the financial statement. Second, corporate governance that utilizes the independent commissioners and institutional ownership strengthen the effect of the reputation of the public accounting firm on the integrity of the financial statement. However, corporate governance using audit committee weakens the reputation of the public accounting firm on the integrity of financial statements.

scholarly journals Pengaruh Keahlian Auditor dan Independensi terhadap Audit Judgment

2020 ◽  
Vol 2 (5) ◽  
pp. 741-751
Author(s):  
Elizabeth Sihombing ◽  
Valentine Siagian
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Quantitative Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Auditor Independence ◽  
Public Accounting ◽  
Accounting Firms ◽  
Analysis Techniques ◽  
Audit Judgment

This study aims to empirically test whether the auditor’s expertise and auditor independence affect audit judgment. The selected sample is fifty respondents with technical purposive sampling. We use a quantitative method, where data is obtained from auditors who work in public accounting firms in Jakarta. We use multiple linear regression analysis techniques with the SPSS program. We find that partially, either expertise of auditors and auditor independence has a positive and significant effect on audit judgment. F test has shown that simultaneously auditor expertise and auditor independence have a  positive and significant effect on audit judgment.

scholarly journals INDIGO DALAM NOVEL SUPERNOVA AKAR KARYA DEE LESTARI: KAJIAN PSIKOLOGI SASTRA

EDU-KATA ◽  
2020 ◽  
Vol 6 (2) ◽  
pp. 141-148
Author(s):  
Erna Rakhmawati
Keyword(s):  
Data Analysis ◽  
Text Analysis ◽  
Textual Analysis ◽  
Literary Works ◽  
Analysis Techniques ◽  
Descriptive Research ◽  
Qualitative Descriptive ◽  
The Subject

The background of this research is many indigo events in the community and many indigo literary works. Indigo research in the  “Indigo dalam Novel Supernova Akar Karya Dee Lestari:Tinjauan Psikologi Sastra,” first aims to find the description of the indigo abilities experienced by the characters, secodly to find the causes of indigo experienced by characters, and thirdly to find out the type of indigo experienced by characters in the Supernova Akar. The research includes qualitative descriptive research on data analysis techniques using textual analysis or text analysis. The subject of this study is a character in the Supernova Akar. The result of research that is narated by Dee lestari source are; 1)levitasi, 2) procegnition, 30 psicometri, 4) teleportasi, and 5) clayvoyance. Indigo causes experienced by characters in the Supernova Akar are; 1) a gift from God, 2) from offspring, and from training. The type of indigo experienced by characters in the Supernova Akar are; humanis and artis.

FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG GO PUBLIK DI BEI

2015 ◽  
Vol 11 (2) ◽  
pp. 117
Author(s):  
Astuti Yuli Setyani
Keyword(s):  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Test Results ◽  
Public Accounting ◽  
Variable Size ◽  
Accounting Firms ◽  
Accounting Firm ◽  
The Public

"> This study aims to examine empirically the effect of firm size, solvency, profitability, and thequality of public accounting firms (KAP) to the audit delay on manufacturing companieslisted in Indonesia Stock Exchange. This study focuses on companies listed on the IndonesiaStock Exchange. The data used are secondary data, the audited financial statements of 47companies listed in Indonesia Stock Exchange in 2009-2012. To test the hypothesis,performed multiple regression analysis that begins classic assumption test includingnormality, linearity, multicollinearity, heteroscedasticity and autocorrelation. The data usedhas met all the classical assumptions. Partial test results show that the variable size andvariable quality of the public accounting firm (KAP) that affect audit delay, while variablesolvency and profitability variable does not affect the audit delay.Keywords: audit delay, KAP, company’s size, profitability, solvency

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