Pengaruh Aplikasi Teknologi, Accounting Reporting Terhadap Pencegahan Fraud Serta Implikasinya Terhadap Reaksi Investor
Abstract
The purpose of this research is to examine the impact of information technology, accounting reporting toward fraud detection in companies that listed on Indonesia Stock Exchange. Baside that, this research to examine implication of fraund detection to investor reaction.
The population of the study is the LQ 45 companis registered in the Indonesia Stock Exchange in the periode of 2010-2014. Shampling technique employed in this study is the purposive sampling whit the total sample of 90 companies The data analysis uses Amos software, The result of the study show yhat the dividend policy, information technology, accounting reporting have significant influence towards frund detection. The other result showed that fraund detection have significant influence towards investor reaction.
Keywords :information technology, accounting reporting, fraund detection, investor reaction.
Full Text:
PDFReferences
Aji Supriyanto. (2005). Pengantar Teknologi Informasi. Jakarta: Salemba Infoktek
Agus Sartono, 2001. Manajemen Keuangan Teori dan Aplikasi .Yogyakarta :BPEF-YOGYAKARTA
Auditing Standard Board. 1995. Statemen on Auditing Standards Number 78. American Institute of Certified Public Accountants, Inc
Caskery, J., dan M. Hanlon. 2005. Do Devidens Indicate Honesty? The relation Between dividends and the quality of earnings. Workpaper, University Of Michigan.
Deddi nurdiawan. 2007. Akuntansi Sektor Publikasi. Salemba Empat : Jakarta.
Deddi Nurdiawan, Iswahyudi Sondi Putra, Maulidah Rahmawati. 2007. Akuntansi Pemerintah. Salemba Empat: Jakarta
Devaraj, S. and Kohli, R. 2003. “Performance Impact Of Information Technology: Is Actual Usage The Missing Link? “Management Science. (49:3). Pp.
Easterbrook, F. 1984. Two agency-cost explanations of dividends. The American Ekonomic Review 74:650-659.
Ghozali, Imam. 2005. Aplikasi Analisis Multivariate Dengan Program SPSS”. Semarang: Badan Penerbitan Universitas Diponegoro
Glasement, J. 2005. When Numbers don’t add up. Kiplinger’s (august):32-34.
Goodhue, D.I dan Thompson.R.L.1995.”Task – Technology and Individual Performance”. Mis Quartely, Juni 2013-236.
Hanafi, Mamduh. (2004). “Manajemen Keuangan”, BPFE, Yogyakarta
IAI. 2009. Standar Akuntansi Keuangan. Jakarta: Salemba Empat
Jones, R dan M. Pendlebury. 2000. Public Sector Accounting. 5th Edition. Pitman Publishing, London
Kieso, Donald E. and Jerry J. Weygandt. 2005. Accounting Principles. Canada : John Wiley & Sons,Inc
Lintner, J. 1956. Distribution of Incomes of Corporation Among Dividends, Retained Earnings, and Taxes. The American Economic Review, Vol 46, No. 2:97-113.
O’Brien, James A. 2004. Management Information System : Managing Information Tecnology in The Business Enterprise. Sixth Edition. Mc. Graw-Hill. New York, USA.
Rezaee, Zabihollah.2002. Prevention and detection. Canada.
Santoso, Urip dan Yohanes,J.P. 2008. PEngaruh penerapan akuntansi sector public terhadap akuntabilitas kinerja instansi pemerintah dalam mencegah fraud.Jurnal adminsitrasi Bisnis Vol. 4
Singarimbun, Masri dan Sofian Effendi. 1995. Metode Peneltiain Survei. Jakarta: PT Pustaka LP3ES Indonesia.
Suwardjono. 2005. Teori Akuntansi. Perekayasaan Pelaporan Keuangan.Edisi Ketiga, Yogyakarta : BPFE.
Thompson, Ronald L, Haggings, Christoper A., dan Howell, Jane M. (1991), “ Personal Computing : Toward A Conceptual Model Of Utilazion”, MisQuarterly, pp.125-143.
Tjhai Fung Jing. 2003. “Analisis Faktor-Faktor Yang Mempengaruhi Pemanfaatan Teknologi Informasi Terhadap Kinerja Akuntan Public”, Jurnal Bisnis Dan Akuntansi 5 (1):1-26.
Wibowo,., Wijaya, Winny. 2009. Pengaruh Penerapan Fraud Earlywarning System (FEWS) Terhadap Aktivitas Bisnis Perusahaan. Jurnal Infomasi, Perpajakan, Akuntansi dan Keuangan Public
Wilkonson, Joseph. W., Michel J. Cerullo, Vasant Raval, Bernard Wong-On-Wing. 2000. Accounting Information System.4th Edition. Canada : John Willey & Sons,Inc
Wolk, Harry. I., Micheal G, Terney., James. L. Dodd, 2001. Accounting Theory : Conceptual and Sintitutional Approach, Fifth Edition, South Western Collage Publishing, Cincinnati, Ohio.
Zuhroh, D., Sukmawati. 2003. “ Analisis Pengaruh Luas Pengungkapan Sosial dalam Laporan Tahunan Perusahaan Terhadap Reaksi Investor (Studi Kasus Pada Perusahaan – Perusahaan High Profile Di BEJ)”. Symposium Nasional Akuntansi VI (SNA VI), 1314-1341.
DOI (PDF): https://doi.org/10.24127/akuisisi.v13i1.137.g102
Article Metrics
Abstract view : 1106 timesPDF - 857 times
Refbacks
- There are currently no refbacks.

Akuisisi is licensed under a Creative Commons Attribution 4.0 International License.
Print ISSN : 1978-6581 Online ISSN : 2477-2984
Adress:
Fakultas Ekonomi dan Bisnis (FEB), Universitas Muhammadiyah Metro , Jl. Ki Hajar Dewantara No. 116 Iringmulyo, Metro Timur, Kota Metro, Lampung 34111.
Telephone: (0725)42445-42454
Email: akuisisijurnal@gmail.com