2 10 17 https://repository.horizon.ac.id/files/original/0f2011af6ca261737ce4c145cb5ed89d.pdf 5a6602aa9957cd3a8be46b1d2582d9b8 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol. 4 No. 6 (2024) Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Determinants of Fraudulent Financial Statements Using an Approach Fraud Hexagon Subject The topic of the resource Fraud, Fraud Hexagon, Fraudulent FinancialStatement Description An account of the resource There are 239 cases of fraud in Indonesia with a percentage of cases of financial statement fraud of 9.2%, so this research aims to develop methods for preventing and detecting financial statement fraud are needed. The theory used is the latest theory, namely the fraud hexagon. This research is quantitative. This research is a hypothesis testing research which aims to test hypotheses and explain phenomena in the form of relationships between variables in the research, namely the fraudulent financial statement variable as the dependent variable and the elements in the fraud hexagon, namely pressure, opportunity, rationalization, capability, arrogance and collusion as independent variables. The novelty of this research is this research added a moderating variable which is exposures. The primary data used was taken directly using a questionnaire distributed to practitioners in thefinance, accounting and internal audit departments in the state-owned enterprises in services industry from Nov 3rd 2023 until Dec 2nd 2023 with 139 respondents used. This research has 7 hypotheseses with 6 of them are every elements in fraud hexagon has positive effect to fraudulent financial statements, and the 7th hypotheses is exposures moderates in weaken the influence of the variables in fraud hexagon to fraudulent financial statement. The results of this research is pressure, capability, collusion, opportunity, and arrogance has positive significant effect in fraudulent financial statement, as for rationalization has no significant effect in fraudulent financial statement. Exposures can moderate elements in fraud hexagon in weaken their influence in fraudulent financial statement Creator An entity primarily responsible for making the resource Hana Azhari1,Lenggogeni Lenggogeni2 Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/2244/1500 Publisher An entity responsible for making the resource available Trisakti University, Date A point or period of time associated with an event in the lifecycle of the resource 01 February 2024 Contributor An entity responsible for making contributions to the resource Hana Azhari1,Lenggogeni Lenggogeni2 Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Text https://repository.horizon.ac.id/files/original/eb7216579353b1eadae569820d42a29d.pdf b6c839740691fd1cdb6b37e4b3957139 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol. 4 No. 6 (2024) Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource The Influence of Organizational Culture and the Role of Internal Audit on Fraud Prevention Subject The topic of the resource Organizational Culture, Internal Audit, Internal Control, Fraud Prevention, Systematic Literature Review Description An account of the resource The rise of fraud or fraud that occurs in organizations can cause losses to the organization so that the organization is difficult to develop, so there is a need for awareness of the importance of fraud prevention to minimize losses due to fraud. This article aims to examine and review research related to the factors that influence fraud prevention, namely organizational culture and the role of internal audit. This literature review also has the aim of developing hypotheses about the influence between variables to be used in further research. The results of this research article conclude that organizational culture, and the role of internal audit have a positive effect on fraud prevention. This indicates that the better the organizational culture and internal audit, the better the implementation of fraud prevention in the organization Creator An entity primarily responsible for making the resource Josua Panatap Soehaditama Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/2212/1499 Publisher An entity responsible for making the resource available Institut Keuangan Perbankan dan Informatika Asia Perbanas Date A point or period of time associated with an event in the lifecycle of the resource 01 February 2024 Contributor An entity responsible for making contributions to the resource Josua Panatap Soehaditama Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Text https://repository.horizon.ac.id/files/original/0148b577a0b969b83938bb640b0578d8.pdf d16240646a599a79e958e3069922d132 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol. 4 No. 6 (2024) Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Analysis of Green Accounting andGood Corporate Governance with Internal Audit Quality as a Moderating Variable on the Sustainability of Agribusiness Companies Listed on the Indonesian Stock Exchange in 2020-2022 Subject The topic of the resource Good Corporate Governance,Green Accounting,Internal Audit Quality, Sustainability Description An account of the resource This study aims to determine and obtain empirical evidence about the effect of the Green Accounting mechanism, Good Corporate Governance with Internal Audit Quality on the disclosure of Sustainability of agribusiness companies listed on the Indonesia Stock Exchange in 2020-2022. The Internal Audit Quality mechanism is assessed through education and training, experience in public accounting firms, and the application of the whistle blowing system. The Good Corporate Governance mechanism is assessed through managerial ownership, institutional ownership, and independent commissioners. Green Accounting measurement is based on the Public Disclosure Program for Environmental Compliance (PROPER) which is seen from the company's annual report and sustainability report. The samples that became the object of this research were all agribusiness companies listed on the Indonesia Stock Exchange in 2020-2022 by meeting the predetermined criteria. The total research sample for three years of observation was 132 samples, using purposive sampling method. Data analysis was carried out using multiple linear regression methods. The results of this study indicate that Green Accounting have an effect on Sustainability Diclosure and Good Corporate Governance with Internal Audit Quality doesn’t have an effect on Sustainability disclosure Creator An entity primarily responsible for making the resource Gempar Rosady1, LenggogeniLenggogeni2, Harti Budi Yanti Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/2206/1498 Publisher An entity responsible for making the resource available Universitas Trisakti Date A point or period of time associated with an event in the lifecycle of the resource 01 February 2024 Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Text https://repository.horizon.ac.id/files/original/dd020f0c8ffc5770f7c1b7684486b5b5.pdf ef9e2da2c65daec8603976a8dbcf82f9 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol. 4 No. 6 (2024) Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Analysis of Budget Participation and Human Resource Competency and its Influence on Budget Absorptionwith Organizational Commitment as aModerating Variable Subject The topic of the resource Budget Participation, HR Competency, Organizational Commitment, Budget Absorption Description An account of the resource Budget absorption is the process of implementing everything that has been planned and budgeted by a public organization in realizing community welfare. This research was conducted at the Riau Regional Police with the aim of testing and analyzing 1) the effect of budget participation on budget absorption; 2) the influence ofhuman resource competency on budget absorption; 3) the role of organizational commitment moderating the relationship between budget participation and budget absorption and 4) the role of organizational commitment moderating the relationship between human resource competence and budget absorption. The population in this study were 55 Satker/Satwil in the Riau Regional Police. The sample used was a census technique, because the entire population was sampled, namely 55 Satker/Satwil with a total of 220 respondents. The data collection technique in this research is by using a questionnaire. This research uses the Partial Least Square (PLS) method by processing data and drawing conclusions using the SmartPLS version 3.0 program. The research results show that 1)budget participation influences budget absorption in the Riau Regional Police. 2) Human resource competency influences budget absorption at the Riau Regional Police. 3) Organizational commitment moderates the influence of budget participation on budget absorption in the Riau Regional Police. 4) Organizational commitment moderates the influence of HR competency on budget absorption in the Riau Regional Police Creator An entity primarily responsible for making the resource Suarni Norawati1*,SeprinaldiSeprinaldi2,RahmawatiRahmawati Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/2249/1490 Publisher An entity responsible for making the resource available Sekolah Tinggi Ilmu Ekonomi Bangkinang Date A point or period of time associated with an event in the lifecycle of the resource 29January 2024 Contributor An entity responsible for making contributions to the resource Suarni Norawati Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Text https://repository.horizon.ac.id/files/original/de6065547fdd005e836b80c652978e6c.pdf 383bd912a7b9e5cb74e52b977611cc70 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol. 4 No. 6 (2024) Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource The Relationship between Share Prices and Company Image on Decisions to Selection of Share Issuers Listed on the Indonesian Stock Exchange Subject The topic of the resource Decision on Selection of Stock Issuers, Share Prices, Company Image Description An account of the resource This research aims to build hypotheses regarding the relationship between variables, which can later be used for further research within the scope of financial management. The writing method in this research is qualitative (library research), where the data comes from previous research. Online media, such as Google Scholar, Publish or Perish, and other academic media, are also used to obtain previous research data. The results of this research are: 1) Share prices are related to the decision to select share issuers listed on the Indonesia Stock Exchange, where share prices not only represent the market value of the company's performance and future but also play an important role in investor decision making; and 2) Company image is related to the decision to select share issuers listed on the Indonesia Stock Exchange, where companies with a good image and reputation are believed to have lower risks so that they can increase investor confidence in their sustainability and long-term success. Creator An entity primarily responsible for making the resource Wirawan Widjanarko1*, Dewi Puspaningtyas Faeni2, Bayu Seno Pitoyo3, Milda Handayani Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/2210/1486 Publisher An entity responsible for making the resource available Universitas Bhayangkara Jakarta Raya Date A point or period of time associated with an event in the lifecycle of the resource 29January 2024 Contributor An entity responsible for making contributions to the resource Wirawan Widjanarko Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Text https://repository.horizon.ac.id/files/original/f6e148e4bd853cfb040525412eba7d4a.pdf 220661907f0a2360bbc8edbd127d77d3 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol. 4 No. 6 (2024) Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource TheEffectofRecurrent DeficienciesinPCAOBInspections on AuditQualitywithintheBigFourAuditFirmsinSouthAfrica Subject The topic of the resource Audit Quality, Auditor Ethics and Independence, Financial Statement Audit, Internal Control Over Financial Reporting Audit, PCAOB Inspection Deficiencies Description An account of the resource The research aims to examine PCAOB inspection deficiencies' impact on audit qualityinSouthAfrica'sBigFour,highlightingchallengesinmaintaininghighstandardsacross Financial Statements (FS), Internal Control Over Financial Reporting audits (ICFR), Auditor Ethics, Professional Conduct, and Due Professional Care. The study analyzes South African BigFourfirms'auditworkanditsimpactonauditquality,focusingonfourPCAOBinspection deficiencies: FS and (ICFR) audits, Auditor Ethics/Independence, Professional Conduct, and Due Professional Care and Scepticism. The study used a mixed-method (qualitative and quantitative) case study approach. A self-administered questionnaire was used to collect primarydata.Secondarydatawascollectedfromexistingliteratureandinspectionreports.The test results indicate that the identified deficiencies significantly influence audit quality, establishing a strong connection between these deficiencies and the audit quality of Big Four firms. Thefindings suggest that recurrent deficienciesin PCAOBinspections havea negative effect on audit quality within the Big Four Audit Firms in South Africa, concluding that deficiencies in these variables (Integrated Audits of FS and ICFR, Auditor Ethics and Independence, Professional Misconduct, and Due Professional Care and Professional Scepticism) can adversely affect the overall audit quality of the Big Four firms Creator An entity primarily responsible for making the resource JosephKingsleyBadu1,JoboDubihlela2 Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/2118/1491 Publisher An entity responsible for making the resource available UniversityofTechnology Date A point or period of time associated with an event in the lifecycle of the resource 26January2024 Contributor An entity responsible for making contributions to the resource 221489347@mycput.ac.za Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Text https://repository.horizon.ac.id/files/original/3143cdd06f23690bb52e08cd8d551009.pdf c4da3c87c470756f7fb669cf6c512d5a Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol. 4 No. 6 (2024) Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Accuracy Analysis of Financial Distress Prediction Models for Companies on the IDX WatchlistBoard in2020-2022 Period Subject The topic of the resource Financial Distress, WatchlistBoard IDX, Altman, Grover,Zmijewski, Springate Description An account of the resource The research aims to examine the accuracy level of the Altman, Grover, Zmijewski, and Springatefinancial distress prediction models, to determine the most accurate financial distress prediction model in analyzing companies on the IDX WatchlistBoard criteria 5 or 8 between 2020 and 2022. Thisstudyemploysaquantitativemethodwithdescriptiveanalyticaltechniques. Data testingutilizestheKruskal-WallisOne-Way ANOVAtestduetothecomparisonofmorethantwopredictionmodelsandthenon-normaldistributionofthedata. A totalof44samples,purposivelyselectedfromthepopulationof55listedissuerswithintheDPK-BEI, wereused. TheresearchfindingsrevealnosignificantdifferencesintheaccuracyamongtheAltman,Grover,Zmijewski,andSpringatemodels.Thisisevidencedbytheaccuracyresultsbasedonthenumberofcorrectpredictionsfromeachmodel.Zmijewskiemergesasthemostaccuratemodelwitha 67%accuracyrate,followedbyAltmanandGroverat65%each,andSpringatewiththelowestaccuracyat60%. Creator An entity primarily responsible for making the resource Erdina Renaganis Anastasia1*,Fahrul Riza Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/2151/1471 Publisher An entity responsible for making the resource available Bunda Mulia University Date A point or period of time associated with an event in the lifecycle of the resource 07January2024 Contributor An entity responsible for making contributions to the resource Erdina Renaganis Anastasia Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Text