PENGARUH FRAUD HEXAGON THEORY TERHADAP KECURANGAN LAPORAN KEUANGAN (STUDI DI …

This study aims to measure and analyze the effect of fraud hexagon on financial statement fraud. The independent variables used in this study are financial stability, financial targets, external pressure, change in board directors, collusion, ineffective monitoring, change in auditors, total accrual ratio and arrogance. The method used in this study is a quantitative method with secondary data.…

INVESTIGASI PENGARUH FRAUD DIAMOND DALAM MENILAI KECURANGAN LAPORAN KEUANGAN …

ABSTRACT Investigation Of The Effect Of Diamond Fraud In Assessing Financial Statement Fraud In The Consumption Industry Sector Listed On The Indonesia Stock Exchange In 2017–2020 by: Febi Wiranti Utami This study aims to examine the ability of the Fraud Diamond Theory proposed by Wolfe and Hermanson (2004) to detect financial statement fraud. Meanwhile, there are four categories of Fraud Dia…

PENGARUH APLIKASI SISTEM INFORMASI MANAJEMEN DAERAH (SIMDA) TERHADAP KUALITAS…

Penelitian ini berjudul “Pengaruh Aplikasi Sistem Informasi Manajemen Daerah terhadap Kualitas Laporan Keuangan di Badan Pengelolaan Keuangan dan Aset Daerah Kabupaen Ogan Ilir”. Penelitian ini bertujuan untuk menganalis Pengaruh penerapan aplikasi SIMDA Keuangan terhadap Kualitas Laporan Keuangan di Badan Pengelolaan Keuangan dan Aset Daerah Kabupaten Ogan Ilir. Penelitian merupakan peneli…

RESPONSIVITAS OMBUDSMAN REPUBLIK INDONESIA PERWAKILAN SUMATERA SELATAN DALAM …

This research is entitled "Responsivity of the Ombudsman of the Republic of Indonesia Representative of South Sumatra in Handling Maladministration Reports". Responsiveness is the responsiveness and responsibility of public service providers to meet the needs of the community. Because the performance of public services is not optimal, so many people report about the performance of service provi…

KETENTUAN PIDANA KERUGIAN KEUANGAN NEGARA DALAM PUTUSAN NOMOR 05/Pid.Sus-TPK/…

This thesis examines the criminal provisions for state financial losses and the judge's legal considerations in imposing a criminal offense against perpetrators of corruption that causes state financial losses in Decision No.5/Pid.Sus-TPK/2021/PN.Plg The research method used is juridical research. normative by using a statutory approach and a case approach. The results of the study show that th…

PENGARUH INDEPENDENSI DAN BEBAN KERJA TERHADAP KEMAMPUAN AUDITOR DALAM MENDET…

This research was aimed to empirically examine the effect of independence and workload on the ability of auditors to detect fraud in the financial statements. This research used primary data which collected by distributing questionnaire to auditors who works at public accounting firms in Southern Sumatera Region and obtained 60 questionnare data. This research is a quatitative method and used m…

PENGARUH LAPORAN ARUS KAS, LABA BERSIH DAN ECONOMIC VALUE ADDED (EVA) TERHADA…

This study aims to analyze the effect of the Statement of Cash Flows, Net Income and Economic Value Added (EVA) on Stock Trading Volume of LQ-45 Group Companies on the Indonesia Stock Exchange 2016-2020. The sample in this study determines using the purposive sampling technique, where 27 companies meet the criteria, so 135 samples were used. This research analysis technique uses quantitative me…

LAPORAN HASIL PENGKAJIAN BIDANG HUKUM KEDOKTERAN

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vii, 94 hlm. ; 21 cm

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344.041 Lap l

PENOLAKAN LAPORAN PERTANGGUNGJAWABAN KEPALA DAERAH BERDASARKAN UNDANG-UNDANG …

ABSTRAK Judul Skripsi : “Penolakan Laporan Pertanggungjawaban Kepala Daerah Berdasarkan Undang-Undang Nomor 23 Tahun 2014 Tentang Pemerintah Daerah” Dalam penelitian tersebut penulis menemukan permasalahan berupa: 1. Bagaimana bentuk penolakan laporan pertanggung jawaban kepala daerah menurut undang-undang Nomor 23 Tahun 2014 Tentang Pemerintahan Daerah?; 2. Bagaimana Implikasi Hukum yang d…

PEDOMAN PRAKTIS MEMBUAT USULAN PENELITIAN

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127 hlm. ; 21 cm

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001.42 Sin p

KEFEKTIFAN PROSEDUR PEMBAYARAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 21 ATAS …

Income Tax Article 21, which is often referred to as Income Tax Article 21, is a tax on income, namely in the form of salaries, wages, honoraria, allowances, and other payments in whatever name and form in connection with a job or position, services, and activities carried out. by private persons. The purpose of this study was to see the procedure for payment and reporting of Article 21 income …

LAPORAN KEUANGAN PEMERINTAH: SUATU KAJIAN AKADEMIS

Edition

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ISBN/ISSN

979-458-914-4

Collation

ix, 344 p. ; 21 cm

Series Title

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Call Number

352 Reg l

KONSTRUKSI MEDIA PADA PEMBERITAAN PENANGANAN COVID-19 OLEH PEMERINTAH INDONES…

his study aims to analyze the frame used by the media in the Covid-19 coverage in Indonesia on the Detik.com news portal during March untill June 2020. The method used is framing method Zhongdang Pan and Gerald M. Kosicki that examines syntactic structure, scripts, thematic and rhetorical on a news. This research took 10 sample related to the handling of Covid-19 by the Indonesian government on…

PENGARUH AUDITOR SWITCHING, MASA JABATAN AUDIT, DAN FINANCIAL DISTRESS TERHAD…

This study aims to determine the effect of auditor switching, audit tenure, and financial distress on the integrity of financial statements before and during the pandemic. The subject of this research is the financial sector which is listed on the Indonesia Stock Exchange in 2019 and 2020. The method used in this research is a quantitative method. The population used in this study were companie…

BENTUK DAN GAYA PENULISAN Karya Tulis Ilmiah; Suatu Petunjuk Penulis untuk Sk…

Edition

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ISBN/ISSN

979-8398-26-2

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viii,193 hlm. ; 21 cm

Series Title

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Call Number

808.066 Aza b 1998

ANALISA PENGARUH PENGUKURAN AKUNTANSI TINGKAT HARGA UMUM DALAM MENILAI RELEVA…

This research aims to assess the relevance of company financial statements thar prepared using the General Price Level Accounting to taken the decisions on inflation periode. The results indicate that the financial statements of telecommunication dan construction company that has been adjusted based on General Price Level Accounting method is relevant and interpretative when taken the decisions…

ANALISIS PENGENDALIAN DAN PELAPORAN BIAYA KUALITAS PADA PENJUALAN DI PT. PUPU…

Pengendalian dan pelaporan biaya kualitas merupakan hal penting dalam menghadapi persaingan dunia bisnis saat ini. Peran pengendalian dan pelaporan biaya kualitas yaitu untuk menjaga dan mengarahkan kualitas produk perusahaan dibuat sesuai standar yang telah ditetapkan, memperbaiki dan mempermudah perencanaan, pengendalian dan pengambilan keputusan manajerial. Penelitian ini bertujuan untuk men…

PENGARUH PENYAJIAN LAPORAN KEUANGAN DAERAH DAN AKUNTABILITAS PENGELOLAAN KEUA…

This research, undertaken in Palembang, was aimed at identifying the influence of regional financial reports and management accountability, and their users. It was expected to give suggestions and help increased use of the information contained in there. The sample of this research consisted of extemal users that included regional house representatives, officers in inspectorate agencies, joumal…

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERTIMBANGAN AUDITOR INTERNAL DALAM …

This research examines the relationship factors into consideration auditing in detecting fraudulent financial reporing. Its analyst is based on respondent ’s answers obtained from 4 banks in Palembang. This research used 3 independent variables, namely the condition of entity, human resources molivation, and the attitude of management. The dependent variable is fraud detect. In this research,…

PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP KUALITAS PELAPORAN KEUANGAN PERU…

This research aims to acquire empirical evidence concerning the effect of the characteristics of the audit committee of the quality of financial reporting. This is the entire research population manufacturing companies listed on the Indonesia stock exchange in 2008-2010. Melhod the sample in this research is method pwposive sampling . Annlysis this research use of regression logistics with the …

FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN PADA PER…

Opini audit laporan keuangan adalah salah satu pertimbangan yang penting bagi investor dalam menentukan keputusan berinvestasi. Dalam suatu opini audit laporan keuangan yang baik (i\mqualified opinion), auditor harus mengemukakan bahwa laporan keuangan perusahaan telah diaudit sesuai dengan ketentuan Standar Akuntansi Keuangan dan dalam mengeluarkan opini audit suatu perusahaan perlu member…

ANALISIS PERBANDINGAN LAPORAN POSISI KEUANGAN SEBEBLUM DAN SESUDAH PENERAPAN …

Penelitian ini bertujuan untuk mengatahui perbandingan laporan posisi keuangan sebelum dan sesudah peneapan IFRS dan pengaruhnya terhadap kinerja keuangan. Teknik pengambilan sampel menggunakan purposive sampling dan memperoleh 8 perusahaan sebagai sampel untuk periode 2009-2012. Teknik analisis data menggunakan Statistik Inferensial Parametrik dan Regresi Linier Berganda. Hasil penelitian menu…

PENGARUH TINGKAT PENDIDIKAN, PENGALAMAN KERJA, DAN PELATIHAN YANG DIIKUTI STA…

Edition

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ISBN/ISSN

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Collation

xvii, 83 hlm.: Ilus., tab.; 29 cm

Series Title

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Call Number

T415462020

FRAUD DIAMOND DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN PERUSAHAAN (Studi …

Edition

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ISBN/ISSN

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Collation

xiv, 62 hlm. : ilus. ; 29 cm

Series Title

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Call Number

T445882021

PENERAPAN AKUNTABILITAS DAN TRANSPARANSI TERHADAP PELAPORAN KEUANGAN GEREJA S…

There are four interest in preparing an annual report of non-profit organizations: Accountability, Management, Transparency, and inter-generational balance. To analyze the accountability of an annual report should be compared with the generally accepted accounting standards. Especially for financial reporting of non-profit organization, was regulated in Pernyataan Standar Akuntansi No.45. Based…

PENGARUH STRUKTUR KEPEMILIKAN, KUALITAS AUDITOR DAN OPINI AUDIT TERHADAP KETE…

A timely financial reporting is important for its users. The Information from financial report must be relevant with prediction and decision, newly and not related to past period, so that information will not relevant if not timely. This research aimed to identify the factors that influenced timeliness of financial report which is using manufacturing company object registered in Indonesia Stock…

PENGARUH PENGETAHUAN MENDETEKSI KEKELIRUAN, ETIKA PROFESI DAN INDEPENDENSI TE…

Penelitian bertujuan untuk mendapatkan bukti empiris dan menganalisis pengaruh pengetahuan mendeteksi kekeliruan, etika profesi dan independensi terhadap pertimbangan tingkat materialitas. Jenis data yang digunakan dalam penelitian ini adalah data primer yang diperoleh dengan cara menyebarkan kuesioner. Responden dalam penelitian ini adalah auditor yang bekerja di Kantor Akuntan Publik di Sumat…

PENGARUH ELEMEN FRAUD PENTAGON TERHADAP KECURANGAN LAPORAN KEUANGAN PADA PERU…

This study aims to determine how the effect of fraud pentagon theory in detecting fraudulent financial statement. There are 5 (five) elements in the Fraud Pentagon Theory, namely pressure, opportunity, rationalization, capability/ability, and arrogance as independent variables. While the dependent variable is financial statement fraud. This study is a quantitative research with secondary data. …

PENGARUH SUSTAINABILITY REPORT DAN GOOD CORPORATE GOVERNANCE TERHADAP TAX AVO…

This research aims to test empirically the effect of sustainability report and good corporate governance using a proxy independent commissioner and audit committee on tax avoidance. The type of data used in this research is quantitative data sourced from secondary data, namely the annual report and sustainability report of the company. The population of this research is banking companies listed…

THE EFFECT OF FRAUD PENTAGON ON FINANCIAL STATEMENT FRAUD IN FINANCIAL SECTOR…

Fraud in the financial statement occurs when a company intentionally presents financial statements that are not true in order to deceive the users, particularly investors and creditors. This study aims to examine the effect of Fraud Pentagon theory in detecting fraudulent financial statements. The research population was all financial sector companies listed on the Indonesia Stock Exchange duri…