https://ejournal.stiedewantara.ac.id/index.php/JAD <p><strong>JAD: Jurnal Akuntansi Dewantara</strong> merupakan terbitan berkala ilmiah sebagai sarana untuk menyebarluaskan hasil penelitian dan ilmu pengetahuan di <strong>bidang Akuntansi dan Keuangan</strong>.</p> <p><strong>JAD: Jurnal Akuntansi Dewantara</strong> diterbitkan oleh&nbsp;Lembaga Penerbitan dan Publikasi Karya Ilmiah (LP2KI) STIE PGRI Dewantara Jombang, secara berkala 2 (dua) kali setahun setiap bulan Januari dan Juli dengan tujuan menyebarluaskan hasil-hasil penelitian, pengkajian, dan pengembangan bidang Akuntansi dan Keuangan</p> <p>Artikel yang di publikasikan dalam JAD: Jurnal Akuntansi Dewantara adalah <strong>artikel hasil penelitian</strong> dari berbagai penulis baik dalam dan luar negeri, dengan melalui review yang ketat oleh para reviewer yang sangat berkompeten di bidangnya dari berbagai perguruan tinggi serta praktisi&nbsp; untuk menjaga kualitas artikel dalam JAD: Jurnal Akuntansi Dewantara</p> <p>Jurnal ini diharapkan mampu memberikan kontribusi atas berbagai permasalahan dan persoalan yang ada pada bidang akuntansi dan keuangan serta mampu mengispirasi, mencerdaskan dan memberi pencerahan&nbsp;</p> STIE PGRI Dewantara Jombang en-US JAD : Jurnal Riset Akuntansi & Keuangan Dewantara 2829-4467 <p>Authors who publish with this journal agree to the following terms:</p> <ol> <li class="show">Copyright on any article is retained by the author(s).</li> <li class="show">The author grants the journal, right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work’s authorship and initial publication in this journal.</li> <li class="show">Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal’s published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.</li> <li class="show">Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.</li> <li class="show">The article and any associated published material is distributed under the&nbsp;<a href="http://creativecommons.org/licenses/by-sa/4.0/" rel="license">Creative Commons Attribution-ShareAlike 4.0 International License</a></li> </ol> https://ejournal.stiedewantara.ac.id/index.php/JAD/article/view/1189 <p><em>This research aims to examine the influence of the fraud pentagon on fraudulent financial reports in startup companies listed on the Indonesia Stock Exchange. This research uses quantitative methods. The data collection used was purposive sampling from 8 startup companies listed on the IDX for the 2019-2023 period with a 5 year financial reporting period. Hypothesis testing was carried out using multiple linear regression using SPSS 29. The results of this study show that financial stability, ineffective supervision, change of auditor, change of director and CEO image have no effect on financial statement fraud</em></p> Suaidah Yuniep Mujati Wahyuningtyas Laily Copyright (c) 2024-01-30 2024-01-30 6 2 61 71 10.26533/jad.v6i2.1189 https://ejournal.stiedewantara.ac.id/index.php/JAD/article/view/1386 <p><em>A company’s financial performance reflects its financial position and is analyzed to assess how well the company operates over a specific period. In practice, performance competition among companies, particularly in the manufacturing sector, has become increasingly prominent amidst intense global business rivalry. This study aims to examine the influence of Corporate Social Responsibility (CSR), Good Corporate Governance (GCG), and Intellectual Capital (IC) on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange. This research employs a quantitative method with a documentation study approach and purposive sampling technique, involving 30 manufacturing companies as samples. The results indicate that CSR and IC have a significant effect on financial performance as measured by Return on Equity (ROE). Within the GCG dimension, institutional ownership and the proportion of independent commissioners significantly affect ROE, while managerial ownership and board size do not. The study concludes that improvements in CSR, institutional ownership, independent board proportion, and intellectual capital can enhance financial performance, whereas increases in managerial ownership and board size have no significant effect on ROE</em></p> Endriyaningsih Endriyaningsih Khamdan Suriyok Elsa Assari Yuli Sugiarto Sinta Anggraeni Copyright (c) 2023 Endriyaningsih Endriyaningsih https://creativecommons.org/licenses/by-sa/4.0 2023-11-30 2023-11-30 6 2 59 70 10.26533/jad.v6i2.1386