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FRAUD DETERMINANTS MODERATED BY INDIVIDUAL MORALITY
Paramita, Patricia Dhiana
; Luhgiatno, Luhgiatno
; Adhi, Daniel Kartika
; Nurkholik, Nurkholik
; Wahyuningsih, Panca
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 19
, No 2
(2025)
This study took the object in the Public Accounting Firm (KAP) in Semarang City, where there is a phenomenon of increasing fraud intensity among public accountants which is motivated by increasing pressure, opportunity and rationalization among them. The purpose of this study is to determine the impact of pressure, opportunity and rationalization partially and simultaneously on fraud, to find out whether individual morality strengthens the impact of pressure, opportunity and rationalization part...
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PROFITABILITAS, STRUKTUR MODAL DAN LIKUIDITAS PENGARUHNYA TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN REAL ESTATE YANG LISTED DI BEI TAHUN 2012-2015
Chasanah, Amalia Nur
; Adhi, Daniel Kartika
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 12
, No 2
(2018)
PBV shows how far a company is able to create a company's value relative to the amount of capital invested. The higher the PBV ratio can be interpreted the more successful the company creates value for shareholders. The aim of this study to test Profitability, Capital Structure and Liquidity of its effect on Corporate Value on Listed Real Estate company in BEI Year 2012-2015. The sample used in this study is real estate companies listed on the Stock Exchange in 2012-2015 as many as 40 companies,...
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