THE EFFECT OF PENTAGON'S FRAUD ON PROFIT MANAGEMENT
Article Sidebar
Published:
Oct 19, 2022
Section:
Articles
Articles
Keywords:
Arrogance, Capability, Earnings Management, Pentagon Fraud, Pressure, Opportunity, Rationalization
Article Matrics :Abstract views 152 times
Total Downloaded 0 times
This article can be traced in:
DOAJ GOOGLE SCHOLAR DIMENSIONS PORTAL GARUDA BASE INDONESIA ONESEARCH MORAREFMain Article Content
Abstract
Purpose – The purpose of this study was to analyze the effect of pentagon fraud towards earnings management. The fraud pentagon consists of 5 factors that influence the occurrence of fraud, namely: pressure, opportunity, rationalization, capability, and arrogance.
Design/methodology/approach – Multiple regression analysis was used to analyze the data and hypothesis testing was performed using a partial test (t test).
Findings – The results of this study indicate that the five fraud pentagon factors, namely: pressure, opportunity, rationalization, capability, and arrogance have a positive and significant effect on earnings management. The results show that an increase in each factor will significantly improve earnings management in manufacturing companies in Indonesia in the 2018-2020 period.
Originality – The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2018-2020 period.
Keywords: Arrogance, Capability, Earnings Management, Pentagon Fraud, Pressure, Opportunity, Rationalization
Paper Type Research Result
Article Details
How to Cite
Mardiana, A., Lukman, L., & Tangke, P. (2022). THE EFFECT OF PENTAGON’S FRAUD ON PROFIT MANAGEMENT. Contemporary Journal on Business and Accounting, 2(2), 130-158. https://doi.org/10.58792/cjba.v2i2.26
References
ACFE. (2016). Report To the Nations on Occupational Fraud and Abuse 2016. ACFE Report, 1–92.
Agustina, R. D., & Pratomo, D. (2019). Pengaruh Fraud Pentagon Dalam Mendeteksi Kecurangan Pelaporan Keuangan. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 3(1), 44–62. https://doi.org/10.31955/mea.vol3.iss1.pp44-62
Amrizal. (2015). Pencegahan Dan Pendeteksian Kecurangan. Pengantar Auditing, 5 (Internal Audit), 5, 1–17.
Aprilia, A. (2017). Analisis Pengaruh Fraud Pentagon Terhadap Kecurangan Laporan Keuangan Menggunakan Beneish Model Pada Perusahaan Yang Menerapkan Asean Corporate Governance Scorecard. Jurnal ASET (Akuntansi Riset), 9(1), 101. https://doi.org/10.17509/jaset.v9i1.5259
Apriliana, S., & Agustina, L. (2017). The Analysis of Fraudulent Financial Reporting Determinant through Fraud Pentagon Approach. Jurnal Dinamika Akuntansi, 9(2), 154–165. https://doi.org/10.15294/jda.v7i1.4036
Arisandi & Verawaty. (2017). Fraud Pentagon Dalam Mendeteksi Kecurangan Laporan Keuangan Pada Perusahaan Keuangan dan Perbankan di Indonesia. Seminar Nasional Global Competitive Advantage, 3(3), 312–323. http://eprints.binadarma.ac.id/3574/1/Kompilasi Berkas Proceedings Seminar Nasional GCA 2017 Verawaty-Dopi Arisandi.pdf
Ayunsari, P. N. (2017). Deteksi Fraudulent Financial Reporting melalui Dimensi Fraud Crowe’s Pentagon Theory. Forum Ilmiah Pendidikan Akuntansi, 5(1), 1461–1479.
Cressey, D. (1953). Other people’s money, dalam: “Detecting and Predicting Financial Statement Fraud: The Effectiveness of The Fraud Triangle and SAS No. 99, Skousen et al. 2009. Journal of Corporate Governance and Firm Performance. 13. 53-81
Crowe, H. (2011). Why The Fraud Triangle Is No Longer Enough. In Horwath, Crowe LLP.
Damayani, F., Wahyudi, T., & Yuniartie, E. (2019). Pengaruh Fraud Pentagon Terhadap Kecurangan Laporan Keuangan Pada Perusahaan Infrastruktur Yangterdaftar Di Bursa Efek Indonesiatahun 2014 – 2016. AKUNTABILITAS: Jurnal Penelitian Dan Pengembangan Akuntansi, 11(2), 151–170. https://doi.org/10.29259/ja.v11i2.8936
Faradiza, S. A. (2019). Fraud Pentagon Dan Kecurangan Laporan Keuangan. EkBis: Jurnal Ekonomi Dan Bisnis, 2(1), 1. https://doi.org/10.14421/ekbis.2018.2.1.1060
Ghozali, I. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS 25. Semarang: Badan Penerbit Universitas Diponegoro.
Herviana, E. (2017). Fraudulent Financial Reporting: Pengujian Teori Fraud Pentagon Pada Badan Usaha Milik Negara (Bumn) Yang Terdaftar Di Bursa Efek Indonesia (Bei) Periode 2012-2016. Skripsi, 80–83.
Hery. (2016). Analisis Laporan Keuangan. Jakarta: PT. Gramedia Widiasarana Indonesia
Himawan, F. A., & Karjono, A. (2019). Analisis Pengaruh Financial Stability, Ineffective Monitoring Dan Rationalization Terhadap Integritas Laporan Keuangan Dalam Perspektif Fraud Triangle Pada Perusahaan Manufaktur Yang Terdapat Di Bursa Efek Indonesia. 22(2), 162–188.
Iqbal, M., Murtanto. (2016). Analisa pengaruh faktor-faktor fraud triangle terhadap kecurangan laporan keuangan pada perusahaan property dan real estate yang terdaftar di bursa efek Indonesia. In Seminar Nasional Cendekiawan. 17, 17-20.
Jensen, M. C., & Meckling, W. H. (1976). Racial diversity and its asymmetry within and across hierarchical levels: The effects on financial performance. Human Relations, 72(10), 1671–1696. https://doi.org/10.1177/0018726718812602
Mardiana, A., & Jantong, A. (2020). Peranan Komite Audit Dalam Hubungan Pressure Dan Financial Statement Fraud. SEIKO: Journal of Management & Business, 3(3), 14–30. https://journal.stieamkop.ac.id/index.php/seiko/article/view/723/0Maslow, A. H. (1943). A theory of human motivation. Psychological review, 50(4), 370.
Mulya, A., Rahmatika, D. N., & Kartikasari, M. D. (2019). Pengaruh Fraud Pentagon (Pressure, Opportunity, Rationalization, Competence dan Arrogance) Terhadap Pendeteksian Fraudulent Financial Statement Pada Perusahaan Property, Real Estate and Building Construction yang Terdaftar di Bursa Efek Indonesia. Permana: Jurnal Perpajakan, Manajemen, Dan Akuntansi, 11(1), 11–25. https://doi.org/10.24905/permana.v11i1.22
Natalia, M., Meyliana, & Debbianita (2018). Kualitas Audit dan Manajemen Laba pada Perusahaan Manufaktur di Indonesia. Jurnal Akuntansi Maranatha, 9(2), 170–179. https://doi.org/10.28932/jam.v9i2.485
Nisa, K., Oktafiana, N. F., & Permata Sari, S. (2019). Fraudulent Financial Statement Ditinjau Dari Model Fraud Pentagon Horwath. Urecol, 164–177. http://eproceedings.umpwr.ac.id/index.php/urecol9/article/viewFile/865/757
Noto, Y. (2016). Pengaruh Skema Kompensasi Reward, Punishment terhadap Fraudulent Financial Reporting dengan Motivasi Kerja sebagai Variabel Moderating. Jurnal Nominal. 5(1)
Nyor, T. (2013). Financial Reporting Quality of Nigeria Banks: Users’ Perception. International Journal of Business and Social Science, 4(13), 273–280.
Ocansey, E., & Ganu, J. (2018). The Role of Corporate Culture in Company. Research Gate, 8(24), 37. https://www.theseus.fi/bitstream/handle/10024/147515/ThesisFinished.pdf?sequence=1&isAllowed=y
Prabowo, M. A. (2018). Tingkat Keaktifan Komite Audit dan Manajemen Laba di Indonesia. Jurnal Manajemen Teknologi, 17(2), 95–110. https://doi.org/10.12695/jmt.2018.17.2.2
Rahmayuni, S. (2018). Analisis Pengaruh Fraud Diamond Terhadap Kecurangan Laporan Keuangan (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2013-2016). Journal Akuntansi Universitas Negeri Padang, 6, 1–20.
Runturambi, I. V., Pontoh, W., & Gerungai, N. T. (2017). Analisis Manajemen Laba Pada Perusahaan Di Sektor Industri Food and Beverages Yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2016. 12(2), 857–873.Salim, J. (2015). Pengaruh Leverage (DAR, DER, dan TIER) terhadap ROE Perusahaan Properti Dan Real Estate Yang Terdaftar Di Bei Tahun 2010-2014. Jurnal Perbanas Review, 1(November), 19–34. http://jurnal.perbanas.id/index.php/JPR/article/view/7
Saputra, A. (2017). Pengaruh Sistem Internal, Kontrol , Audit Internal dan Penerapan Good Corporate Governance Terhadap Kecurangan ( FRAUD ) perbangkan ( Studi Kasus Pada Bank Syariah Anak Perusahaan BUMN di Medan ). Owner Riset & Jurnal Akuntansi, 1(1), 48–55.
Sasongko, N., & Wijayantika, S. F. (2019). Faktor Risiko Fraud Terhadap Pelaksanaan Fraudulent Financial Reporting. Riset Akuntansi Dan Keuangan Indonesia, 4, 67–76.
Septianto, D. (2020). Pengaruh Fraud Pentagon Terhadap Potensi Kecurangan Pada Laporan Keuangan. Doctoral Dissertation, Universitas Islam Indonesia, 1–107.
Sihombing, K. S., & Rahardjo, S. N. (2014). Analisis Fraud Diamond Dalam Mendeteksi Financial Statement Fraud: Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (Bei) Tahun 2016 – 2018. Prosiding Seminar Nasional Cendekiawan, 03, 2. https://doi.org/10.25105/semnas.v0i0.5780
Skousen, C. J., Smith, K. R., & Wright, C. J. (2011). Detecting and Predicting Financial Statement Fraud: The Effectiveness of the Fraud Triangle and SAS No. 99. SSRN Electronic Journal, 99. https://doi.org/10.2139/ssrn.1295494
Sukirman, & Sari, M. P. (2015). Model Deteksi Kecurangan Berbasis Fraud Triangle. Analisis Standar Pelayanan Minimal Pada Instalasi Rawat Jalan Di RSUD Kota Semarang, 3(2), 103–111.Sutedja. (2006). Pengungkapan (Disclosure) Laporan Keuangan Sebagai Upaya Mengatasi Asimetri Informasi. Jurnal Infestasi, 3(2), 113–125.
Suteja, I. G. N. (2018). Analisis kinerja keuangan dengan metode altman z-score pada PT Ace Hardware Indonesia Tbk. Moneter, V (1), 12–17. p-ISSN 2355-2700 e-ISSN 2550-0139
Tessa, C dan Harto, P. 2016.Fraudulent Financial Reporting: Pengujian Teori Fraud Pentagon Pada Sektor Keuangan dan Perbankan di Indonesia. Lampung.Simposium Nasional Akuntansi XIX.
Tuanakotta, T. M. (2012). Forensic Accounting and Investigative Audit. Jakarta's Salemba Empat.
Utami, Y. D. (2019). Fraud Pentagon Dalam Mendeteksi Risiko Kecurangan Laporan Keuangan Pada Perusahan Manufaktur Tahun 2016-2018. Prosiding Seminar Nasional Cendekiawan, 2. https://doi.org/10.25105/semnas.v0i0.5845
Wolfe, D. T., & Hermanson, D. R. (2004). The Fraud Diamond: Considering The Four Elements of Fraud. CPA Journal, 74.12:38-42.
Agustina, R. D., & Pratomo, D. (2019). Pengaruh Fraud Pentagon Dalam Mendeteksi Kecurangan Pelaporan Keuangan. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 3(1), 44–62. https://doi.org/10.31955/mea.vol3.iss1.pp44-62
Amrizal. (2015). Pencegahan Dan Pendeteksian Kecurangan. Pengantar Auditing, 5 (Internal Audit), 5, 1–17.
Aprilia, A. (2017). Analisis Pengaruh Fraud Pentagon Terhadap Kecurangan Laporan Keuangan Menggunakan Beneish Model Pada Perusahaan Yang Menerapkan Asean Corporate Governance Scorecard. Jurnal ASET (Akuntansi Riset), 9(1), 101. https://doi.org/10.17509/jaset.v9i1.5259
Apriliana, S., & Agustina, L. (2017). The Analysis of Fraudulent Financial Reporting Determinant through Fraud Pentagon Approach. Jurnal Dinamika Akuntansi, 9(2), 154–165. https://doi.org/10.15294/jda.v7i1.4036
Arisandi & Verawaty. (2017). Fraud Pentagon Dalam Mendeteksi Kecurangan Laporan Keuangan Pada Perusahaan Keuangan dan Perbankan di Indonesia. Seminar Nasional Global Competitive Advantage, 3(3), 312–323. http://eprints.binadarma.ac.id/3574/1/Kompilasi Berkas Proceedings Seminar Nasional GCA 2017 Verawaty-Dopi Arisandi.pdf
Ayunsari, P. N. (2017). Deteksi Fraudulent Financial Reporting melalui Dimensi Fraud Crowe’s Pentagon Theory. Forum Ilmiah Pendidikan Akuntansi, 5(1), 1461–1479.
Cressey, D. (1953). Other people’s money, dalam: “Detecting and Predicting Financial Statement Fraud: The Effectiveness of The Fraud Triangle and SAS No. 99, Skousen et al. 2009. Journal of Corporate Governance and Firm Performance. 13. 53-81
Crowe, H. (2011). Why The Fraud Triangle Is No Longer Enough. In Horwath, Crowe LLP.
Damayani, F., Wahyudi, T., & Yuniartie, E. (2019). Pengaruh Fraud Pentagon Terhadap Kecurangan Laporan Keuangan Pada Perusahaan Infrastruktur Yangterdaftar Di Bursa Efek Indonesiatahun 2014 – 2016. AKUNTABILITAS: Jurnal Penelitian Dan Pengembangan Akuntansi, 11(2), 151–170. https://doi.org/10.29259/ja.v11i2.8936
Faradiza, S. A. (2019). Fraud Pentagon Dan Kecurangan Laporan Keuangan. EkBis: Jurnal Ekonomi Dan Bisnis, 2(1), 1. https://doi.org/10.14421/ekbis.2018.2.1.1060
Ghozali, I. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS 25. Semarang: Badan Penerbit Universitas Diponegoro.
Herviana, E. (2017). Fraudulent Financial Reporting: Pengujian Teori Fraud Pentagon Pada Badan Usaha Milik Negara (Bumn) Yang Terdaftar Di Bursa Efek Indonesia (Bei) Periode 2012-2016. Skripsi, 80–83.
Hery. (2016). Analisis Laporan Keuangan. Jakarta: PT. Gramedia Widiasarana Indonesia
Himawan, F. A., & Karjono, A. (2019). Analisis Pengaruh Financial Stability, Ineffective Monitoring Dan Rationalization Terhadap Integritas Laporan Keuangan Dalam Perspektif Fraud Triangle Pada Perusahaan Manufaktur Yang Terdapat Di Bursa Efek Indonesia. 22(2), 162–188.
Iqbal, M., Murtanto. (2016). Analisa pengaruh faktor-faktor fraud triangle terhadap kecurangan laporan keuangan pada perusahaan property dan real estate yang terdaftar di bursa efek Indonesia. In Seminar Nasional Cendekiawan. 17, 17-20.
Jensen, M. C., & Meckling, W. H. (1976). Racial diversity and its asymmetry within and across hierarchical levels: The effects on financial performance. Human Relations, 72(10), 1671–1696. https://doi.org/10.1177/0018726718812602
Mardiana, A., & Jantong, A. (2020). Peranan Komite Audit Dalam Hubungan Pressure Dan Financial Statement Fraud. SEIKO: Journal of Management & Business, 3(3), 14–30. https://journal.stieamkop.ac.id/index.php/seiko/article/view/723/0Maslow, A. H. (1943). A theory of human motivation. Psychological review, 50(4), 370.
Mulya, A., Rahmatika, D. N., & Kartikasari, M. D. (2019). Pengaruh Fraud Pentagon (Pressure, Opportunity, Rationalization, Competence dan Arrogance) Terhadap Pendeteksian Fraudulent Financial Statement Pada Perusahaan Property, Real Estate and Building Construction yang Terdaftar di Bursa Efek Indonesia. Permana: Jurnal Perpajakan, Manajemen, Dan Akuntansi, 11(1), 11–25. https://doi.org/10.24905/permana.v11i1.22
Natalia, M., Meyliana, & Debbianita (2018). Kualitas Audit dan Manajemen Laba pada Perusahaan Manufaktur di Indonesia. Jurnal Akuntansi Maranatha, 9(2), 170–179. https://doi.org/10.28932/jam.v9i2.485
Nisa, K., Oktafiana, N. F., & Permata Sari, S. (2019). Fraudulent Financial Statement Ditinjau Dari Model Fraud Pentagon Horwath. Urecol, 164–177. http://eproceedings.umpwr.ac.id/index.php/urecol9/article/viewFile/865/757
Noto, Y. (2016). Pengaruh Skema Kompensasi Reward, Punishment terhadap Fraudulent Financial Reporting dengan Motivasi Kerja sebagai Variabel Moderating. Jurnal Nominal. 5(1)
Nyor, T. (2013). Financial Reporting Quality of Nigeria Banks: Users’ Perception. International Journal of Business and Social Science, 4(13), 273–280.
Ocansey, E., & Ganu, J. (2018). The Role of Corporate Culture in Company. Research Gate, 8(24), 37. https://www.theseus.fi/bitstream/handle/10024/147515/ThesisFinished.pdf?sequence=1&isAllowed=y
Prabowo, M. A. (2018). Tingkat Keaktifan Komite Audit dan Manajemen Laba di Indonesia. Jurnal Manajemen Teknologi, 17(2), 95–110. https://doi.org/10.12695/jmt.2018.17.2.2
Rahmayuni, S. (2018). Analisis Pengaruh Fraud Diamond Terhadap Kecurangan Laporan Keuangan (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2013-2016). Journal Akuntansi Universitas Negeri Padang, 6, 1–20.
Runturambi, I. V., Pontoh, W., & Gerungai, N. T. (2017). Analisis Manajemen Laba Pada Perusahaan Di Sektor Industri Food and Beverages Yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2016. 12(2), 857–873.Salim, J. (2015). Pengaruh Leverage (DAR, DER, dan TIER) terhadap ROE Perusahaan Properti Dan Real Estate Yang Terdaftar Di Bei Tahun 2010-2014. Jurnal Perbanas Review, 1(November), 19–34. http://jurnal.perbanas.id/index.php/JPR/article/view/7
Saputra, A. (2017). Pengaruh Sistem Internal, Kontrol , Audit Internal dan Penerapan Good Corporate Governance Terhadap Kecurangan ( FRAUD ) perbangkan ( Studi Kasus Pada Bank Syariah Anak Perusahaan BUMN di Medan ). Owner Riset & Jurnal Akuntansi, 1(1), 48–55.
Sasongko, N., & Wijayantika, S. F. (2019). Faktor Risiko Fraud Terhadap Pelaksanaan Fraudulent Financial Reporting. Riset Akuntansi Dan Keuangan Indonesia, 4, 67–76.
Septianto, D. (2020). Pengaruh Fraud Pentagon Terhadap Potensi Kecurangan Pada Laporan Keuangan. Doctoral Dissertation, Universitas Islam Indonesia, 1–107.
Sihombing, K. S., & Rahardjo, S. N. (2014). Analisis Fraud Diamond Dalam Mendeteksi Financial Statement Fraud: Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (Bei) Tahun 2016 – 2018. Prosiding Seminar Nasional Cendekiawan, 03, 2. https://doi.org/10.25105/semnas.v0i0.5780
Skousen, C. J., Smith, K. R., & Wright, C. J. (2011). Detecting and Predicting Financial Statement Fraud: The Effectiveness of the Fraud Triangle and SAS No. 99. SSRN Electronic Journal, 99. https://doi.org/10.2139/ssrn.1295494
Sukirman, & Sari, M. P. (2015). Model Deteksi Kecurangan Berbasis Fraud Triangle. Analisis Standar Pelayanan Minimal Pada Instalasi Rawat Jalan Di RSUD Kota Semarang, 3(2), 103–111.Sutedja. (2006). Pengungkapan (Disclosure) Laporan Keuangan Sebagai Upaya Mengatasi Asimetri Informasi. Jurnal Infestasi, 3(2), 113–125.
Suteja, I. G. N. (2018). Analisis kinerja keuangan dengan metode altman z-score pada PT Ace Hardware Indonesia Tbk. Moneter, V (1), 12–17. p-ISSN 2355-2700 e-ISSN 2550-0139
Tessa, C dan Harto, P. 2016.Fraudulent Financial Reporting: Pengujian Teori Fraud Pentagon Pada Sektor Keuangan dan Perbankan di Indonesia. Lampung.Simposium Nasional Akuntansi XIX.
Tuanakotta, T. M. (2012). Forensic Accounting and Investigative Audit. Jakarta's Salemba Empat.
Utami, Y. D. (2019). Fraud Pentagon Dalam Mendeteksi Risiko Kecurangan Laporan Keuangan Pada Perusahan Manufaktur Tahun 2016-2018. Prosiding Seminar Nasional Cendekiawan, 2. https://doi.org/10.25105/semnas.v0i0.5845
Wolfe, D. T., & Hermanson, D. R. (2004). The Fraud Diamond: Considering The Four Elements of Fraud. CPA Journal, 74.12:38-42.
Most read articles by the same author(s)
- Paulus Tangke, MENELISIK PELAPORAN KEBERLANJUTAN PERUSAHAAN PENERIMA AWARD DI INDONESIA TAHUN 2019 - 2020 , Contemporary Journal on Business and Accounting: Vol 1 No 1 (2021): Contemporary Journal on Business and Accounting (CjBA)
- Ana Mardiana, PENGARUH FINANCIAL DISTRESS TERHADAP FINANCIAL STATEMENT FRAUD YANG DIMODERASI OLEH CORPORATE GOVERNANCE , Contemporary Journal on Business and Accounting: Vol 1 No 1 (2021): Contemporary Journal on Business and Accounting (CjBA)
- Marselinus Asri, Jocelyn Odelia Josephine, Ana Mardiana, DETERMINANTS THAT INFLUENCE THE INTEREST IN INVESTING IN STOCK STUDENTS FACULTY OF ECONOMICS AND BUSINESS UNIVERSITY OF ATMA JAYA MAKASSAR , Contemporary Journal on Business and Accounting: Vol 1 No 2 (2021): Contemporary Journal on Business and Accounting (CjBA)
- Paulus Tangke, ROLE OF THE INDEPENDENT COMMISSIONER IN RELATIONSHIP FAMILY OWNERSHIP AND COMPANY SIZE ON COMPANY VALUE , Contemporary Journal on Business and Accounting: Vol 2 No 1 (2022): Contemporary Journal on Business and Accounting (CjBA)
- Ana Mardiana, Anthony Holly, ACADEMIC FRAUD BEHAVIOR OF ACCOUNTING STUDENTS: FRAUD DIAMOND DIMENSIONS , Contemporary Journal on Business and Accounting: Vol 2 No 1 (2022): Contemporary Journal on Business and Accounting (CjBA)
- Anthony Holly, Ana Mardiana, Feby Amely Yaury, THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY AND CORPORATE GOVERNANCE ON COMPANY VALUE WITH PROFIT MANAGEMENT AS A MODERATING VARIABLE , Contemporary Journal on Business and Accounting: Vol 2 No 2 (2022): Contemporary Journal on Business and Accounting (CjBA)
- Vina Ho, Kunradus Kampo, Paulus Tangke, THE INFLUENCE OF LEVERAGE, INDEPENDENT COMMISSIONERS, COMPANY ACTIVITIES AND PROFITABILITY ON SUSTAINABILITY REPORT DISCLOSURES , Contemporary Journal on Business and Accounting: Vol 3 No 2 (2023): Contemporary Journal on Business and Accounting (CjBA)
- Suwandi Ng, Ana Mardiana, Ervina Ottong, The Influence of Corporate Social Responsibility on Company Value Mediated by Environmental Performance , Contemporary Journal on Business and Accounting: Vol 4 No 1 (2024): Contemporary Journal on Business and Accounting (CjBA)
- Kunradus Kampo, Paulus Tangke, Kirey Gosal, The Influence of Financial Performance and Company Size on Company Value with Disclosure of Corporate Social Responsibility as a Moderating Variable , Contemporary Journal on Business and Accounting: Vol 4 No 1 (2024): Contemporary Journal on Business and Accounting (CjBA)
- Ana Mardiana, Anthony Holly, Robert Jao, The Role of The Board of Directors Characteristics on Financial Performance Mediated by The Corporate Reputation , Contemporary Journal on Business and Accounting: Vol 4 No 2 (2024): Contemporary Journal on Business and Accounting (CjBA)