This study aims to determine the effect of the fraud hexagon model, namely stimulus (pressure) proxied by financial stability, opportunity (opportunity) proxied by ineffective monitoring, rationalization (rationalization) proxied by change in auditor, capability (ability) proxied by change in director, ego ( arrogance) is proxied by the frequent number of CEO's picture, and collusion is proxied…
The topic of eco-friendly products is a trending topic today, especially among Generation Z and millennials. One of them is about green investment. This investment is here to help answer the issue of our current environmental problems. With this green investment, it is hoped that it can support environmental sustainability and can support companies to be able to switch from environmentally frie…
This study aims to determine the effect of the fraud hexagon model, namely stimulus (pressure) proxied by financial stability, opportunity (opportunity) proxied by ineffective monitoring, rationalization (rationalization) proxied by change in auditor, capability (ability) proxied by change in director, ego ( arrogance) is proxied by the frequent number of CEO's picture, and collusion is proxied…
Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh debt covenant dan political cost berdasarkan konsep Possitive Accounting Theory serta struktur kepemilikan manajerial terhadap tingkat konservatisme akuntansi di Indonesia. Variabel debt covenant diproksikan dengan debt to equity ratio (DER), political cost diproksikan dengan ukuran perusahaan dan struktur kepemilikan ma…
Kemiskinan merupakan permasalahan yang kompleks dan multidimensi dalam pembangunan ekonomi. Penelitian ini mendiskusikan faktor-faktor yang mempengaruhi kemiskinan di pulau Sumatera dengan menggunakan pendekatan teori pembangunan Imam Al-Mawardi dan kemiskinan yang bersifat absolut. Berdasarkan teori pembangunan tersebut faktor-faktor kemiskinan diklarifikasikan menjadi beberapa yaitu…
Purpose – This study aims to investigate Muslim intention to accelerate zakat payment during COVID-19 pandemic. Design/methodology/approach – Partial Least Square Structural equation modeling (SEM) approach is used to test structural models and measurements. Online questionnaires were distributed to purposively selected respondents throughout Indonesia, which consists of all major…
Purpose -- This paper highlight behavioral response on customer perspective toward integration of Islamic finance. Thus, the study aims to investigate the factors that influence customer intention to contribute toward integrated Islamic commercial and social finance (IICSF) in Indonesia. Design/methodology/approach -- In order to obtain the information, the data for this study was colle…
Tujuan : Penelitian ini bertujuan untuk menganalisis faktor yang mempengaruhi perencanaan keuangan syariah untuk pernikahan pada generasi Z. Variabel attitude, subjective norm, perceived behavior control akan bertindak sebagai variabel bebas yang akan mempengaruhi variabel dependen melalui mediasi niat menikah. Adapun untuk financial self efficacy berpengaruh langsung terhadap perencanaan keuan…