Pengaruh Faktor-Faktor Fraud Hexagon Theory Terhadap Kecurangan Laporan Keuangan di Perusahaan Sub Sektor Farmasi yang Terdaftar di BEI Tahun 2014-2021

Laporan keuangan digunakan sebagai alat komunikasi antara pihak manajemen dengan pihak-pihak yang berkepentingan (stakeholder). Penelitian ini bertujuan untuk mengetahui pengaruh secara simultan dan parsial dari Fraud Hexagon Theory yang tiap faktornya diproksikan oleh external pressure, nature of industry, change in auditor, change in director, frekuensi jumlah foto CEO dan kerja sama dengan pemerintah terhadap kecurangan laporan keuangan (fraudulent financial statement) pada perusahaan sub sektor farmasi yang terdaftar di Bursa Efek Indonesia pada tahun 2014-2021. Populasi yang digunakan dalam penelitian ini adalah perusahaan sub sektor farmasi yang terdaftar di Bursa Efek Indonesia pada tahun 2014-2021. Teknik pengambilan sampel yang digunakan adalah non-probability sampling dan purposive sampling sehingga diperoleh sebanyak 72 sampel dari 9 perusahaan sub sektor farmasi. Metode analisis yang digunakan adalah analisis regresi logistik dan menggunakan software SPSS 26. Hasil penelitian ini menunjukkan bahwa secara simultan faktor-faktor fraud hexagon theory yang diproksikan oleh external pressure, nature of industry, change in auditor, change in director, frekuensi jumlah foto CEO dan kerja sama dengan pemerintah berpengaruh terhadap kecurangan laporan keuangan. Lalu secara parsial variabel kapabilitas yang diproksikan oleh change in director menunjukkan hasil berpengaruh secara positif. Sedangkan pada variabel external pressure, nature of industry, change in auditor, frekuensi jumlah foto CEO dan kerja sama dengan pemerintah menunjukkan hasil yang tidak berpengaruh terhadap kecurangan laporan keuangan. Berdasarkan dari hasil penelitian yang dilakukan maka diharapkan bagi peneliti selanjutnya agar menggunakan objek penelitian atau sampel penelitian yang lebih beragam dan menggunakan proksi lain yang dapat digunakan sehingga dapat mengetahui pengaruh yang diberikan Fraud Hexagon Theory terhadap kecurangan laporan keuangan

International Targets for Poverty Reduction and Food Security: A Mildly Sceptical But Resolutely Pragmatic View With a Call for Greater Subsidiarity

Summaries International development targets adopted by UN Conferences provide political impetus, focus expenditure and help in monitoring progress. However, simple targets can misrepresent complex realities and distort policy. Monitoring targets can have a high opportunity cost. Political impetus can be lost if targets are over?ambitious. Food security illustrates the uses of targets and the risks involved. Simple hunger or nutrition targets have been attractive to policymakers but have been problematic conceptually, and routinely overambitious in practice. Greater subsidiarity may be the answer, with simple international targets being used as a platform for local action. Subsidiarity means more than developing national action plans to implement international targets: it is potentially more open, participatory subversive and deviant

Latvijas valsts karoga veidosanas vesture (19. gs. 70. gadi - 1923. gads)

In 2 parts. Separate summary in Latvian and English, 48 p.Available from Latvian Academic Library / LAL - Latvian Academic LibrarySIGLELVLatvi

The CESIS project: a new satellite seismic and CGPS network in Southern Italy to study plate boundary deformation in the Central Mediterranean

The collision between Africa and Eurasia is associated with a complex pattern of deformation within the plate boundary zone, with subduction of oceanic fragments, crustal extension along formerly contracting orogenic belts and back-arc spreading in Tertiary basins. First-order scientific problems regarding the existence of rigid blocks within the plate boundary, the present-day activity of the Calabrian slab and the regional crust and upper mantle structures are still awaiting for a better understanding. Established in 2002 by the INGV (Istituto Nazionale di Geofisica e Vulcanologia) the CESIS project is deploying a permanent, integrated and real time monitoring system of 60 co-located permanent GPS and broad band seismometers in Southern Italy. The network is connected to the acquisition centre (located in Rome and duplicated in Grottaminarda) by a satellite system (VSAT). 50 seismic stations will be equipped with broad-band (0.033-40 Hz) seismometers and accelerometers, while 10 will be equipped with very broad-band seismometers. All the sites will be equipped with 1 Hz CGPS receivers. The research activity resulting from the data coming from the CESIS network will thus exploit the full range of temporal and spatial frequencies that characterize plate boundary deformation, allowing a large range of scientific problems, ranging from earthquake source studies to regional plate kinematics, to be tackled. Some of the most intriguing targets concern (a) the study of present activity of the Calabrian slab and its associated crustal deformation, (b) the southern boundary of the Adriatic block (a rigid microplate whose existence have been proposed on the basis of seismicity distribution, earthquake slip-vectors, and space geodesy), and (c) the monitoring of strain build-up along seismogenic faults. We present (a) the technical description of seismic and geodetic data acquisition, (b) the GPS and seismic stations monumentation, (c) the planned and existing site distribution, (d) the flow and archiving of seismic and geodetic data, and (e) first results of data analysis.PublishedSan Francisco, California (USA)1.9. Rete GPS nazionaleope