Financial statement fraud is an omission or intentional misstatement of a certain amount or disclosure in financial reporting to deceive users of financial statements. This study aims to determine the effect of financial stability, financial targets, supervisory effectiveness, and collusion on financial statement fraud. The population in this study were all BUMN companies listed on the Indonesi…
Fraud is an unlawful act and deed that commonly occurs in an organization or company. The purpose of this study is to see how the influence of materialism, organizational culture, materialism moderated by religiosity and organizational culture moderated by religiosity on the tendency of fraud in ASN Pekanbaru City Government. The population in this study was the State Civil Apparatus (ASN) in t…
Generally, every company publishes its financial statements according to specific reporting periods. According to PSAK No. 1, financial statements are a structured presentation of an entity's financial position and performance. They must present accurate and truthful information without any fraudulent activity, ensuring that no party is harmed and that users can rely on these statements for dec…
Financial statement fraud according to the American Institute of Certified Public Accountants (AICPA-2002) is an oversight or planned activity that results in the presentation of annual financial statements not being in accordance with the real conditions. This research aims to test and analyze the influence of financial stability, leverage, ineffective monitoring and change of auditors on indi…
This research aims to determine the influence of profitability variables, company size, independent commissioners, and audit opinion on the timeliness of financial reporting in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (BEI) from 2020 to 2022. This research method uses quantitative methods. by using secondary data in the form of financial reports found on the…
This research aims to analyze: (1) the influence of machiavellianism on the ethical perceptions of accounting students, (2) the influence of love of money on the ethical perceptions of accounting students, (3) the influence of religiosity on the ethical perceptions of accounting students, (4) the influence of idealism on the ethical perceptions of students accountant. The population in this stu…
Sustainability reporting is the practice of measuring, disclosing and accountability efforts for organizational performance in achieving sustainable development goals to stakeholders, both internal and external. On this basis, this research is based on the understanding that sustainability reporting is a form of business responsibility that is oriented towards fulfilling public expectations reg…
This research aims to empirically test the influence of Independent Commissioners and Foreign Ownership on the Sustainability Report (Empirical Study of Infrastructure, Utilities and Transportation Sub-Sector Companies listed on the Indonesia Stock Exchange 2020-2022). The population of this research includes all Infrastructure, Utilities and Transportation Sub-Sector companies listed on the In…
This study aims to determine the effect of: Economic Value Added (EVA) on Stock Return in companies that are members of the LQ-45 Index on the Indonesia Stock Exchange for the 2020-2023 period, Market Value Added (MVA) on Stock Return in companies that are members of the LQ-45 Index on the Indonesia Stock Exchange for the 2020-2023 period, Operating Cash Flow on Stock Return in companies that a…
Ahmad Tarmizi, NIM: 2010247504.The Influence of Due Professional Care, Time Budget Pressure, and Engagement Quality Review on Audit Quality and Organizational Ethical Culture as Moderating Variables (Empirical Study at Public Accounting Firms in the Central Sumatra Region). Supervised by Rita Anugerah and Andreas. Stakeholders, including the public, have great trust in the auditor profession, …
FADHILLAH OCTA VIOLA RANTI, NIM. 2110247698, Determinants Influencing Performance with Organizational Culture as a Moderating Variable, Supervised by Nasrizal and Nur Azlina. Based on the 2019 Health Profile report of Indonesia from the Ministry of Health Data and Information Center, it was found that the performance of Community Health Centers (Puskesmas) in Indonesia is still not optimal. I…
RIRIN ADYUS, NIM. 1910247717, Analysis Of Macroeconomic Factors And Company Performance On Stock Prices In Indonesia, Supervised and proctoring by Emrinaldi Nur DP and Novita Indrawati. Share prices are an attractive investment for many people, therefore this research was conducted to provide investors with an overview and additional considerations regarding what factors can influence shares …
This research aims to examine the influence of the use of information technology, organizational commitment, leadership style and community participation on accountability in village financial management. This research uses quantitative methods. The population in this study was 242 villages in Kampar Regency. The sampling method in this research uses non-probability sampling using purposive sam…
This research aims to examine the influence of financial rewards, job market considerations, work environment, social values and professional recognition on students' interest in becoming auditors at KAP (empirical study of undergraduate accounting students at Riau University). The population in this study included all Bachelor of Accounting students at Riau University, namely 340 students. Th…
The profession of a public accountant is considered a prestigious career option and an ideal goal for accounting graduates. However, there are several considerations that accounting students take into account when choosing their desired career path. This study aims to analyze the impact of adversity intelligence, gender understanding, work environment, and job market considerations on accountin…
This research aims to analyze the faktors that influence the quality of local government financial reports consisting of human resource competency, internal control systems, organizational commitment and the use of information technology on the quality of local government financial reports in the Tanah Datar Regency OPD. This research is research quantitative. The population in this study was a…
There is a lot of fraud that harms an organization, especially the Regional Apparatus Organization. One form of fraud that often occurs is corruption, therefore fraud must be prevented through fraud prevention. A fraud can be prevented in several ways, including improving the internal control system, increasing the integrity, independence, and professionalism of the State Civil Apparatus. Fraud…
This research aims to examine the influence of institutional ownership, profitability, leverage and company size on tax avoidance in manufacturing companies. The population in this study are manufacturing companies in the daily goods industry sector listed on the Indonesia Stock Exchange from 2019 to 2022. The sample in this study, which was determined based on certain characteristics, was 39 c…
The integrity of financial statements is the quality of information that ensures that the information is reasonably free from errors and biases and honestly presents what is intended to be stated (Statement of Financial Accounting Concepts (SFAC) No. 2). This research aims to test and analyze whether the influence of audit committees, independent commissioners, institutional ownership and Intel…
ABSTRACT This study aims to empirically prove the effect of pressure, opportunity, rationalization, ability and materiality factors on the detection of financial statement fraud in infrastructure sector companies listed on the IDX in 2019- 2022. The study population was 62 infrastructure sector companies. The sample collection technique used purposive sampling technique so that a total sample …