Purpose – This study aims to determine the effect of hotel tax, restaurant tax, advertisement tax on regional original income at the Makassar City Regional Revenue Service for 2017-2021 Design/methodology/approach – The method of data analysis is using multiple linear regression techniques Findings – The results of the study show that partially hotel taxes and advertisement taxes have an effect on the original regional income of the city of Makassar for the 2017-2022 period, while the restaurant tax has no effect on the original income of the city of Makassar Originality – The sample in this study used a total of 60 months from January 2017 to December 2021 Keywords: Hotel Tax, Restaurant Tax, Advertisement Tax, Local Revenue Paper Type Research Result
{"title":"THE INFLUENCE OF HOTEL TAX, RESTAURANT TAX, RECLAIMING TAX ON REGIONAL ORIGINAL INCOME IN MAKASSAR CITY REGIONAL REVENUE OFFICE 2017 – 2021","authors":"Sutriani Sutriani, Marwah Yusuf, Anwar Anwar","doi":"10.58792/cjba.v3i02.42","DOIUrl":"https://doi.org/10.58792/cjba.v3i02.42","url":null,"abstract":"Purpose – This study aims to determine the effect of hotel tax, restaurant tax, advertisement tax on regional original income at the Makassar City Regional Revenue Service for 2017-2021 Design/methodology/approach – The method of data analysis is using multiple linear regression techniques Findings – The results of the study show that partially hotel taxes and advertisement taxes have an effect on the original regional income of the city of Makassar for the 2017-2022 period, while the restaurant tax has no effect on the original income of the city of Makassar Originality – The sample in this study used a total of 60 months from January 2017 to December 2021 Keywords: Hotel Tax, Restaurant Tax, Advertisement Tax, Local Revenue Paper Type Research Result","PeriodicalId":287575,"journal":{"name":"Contemporary Journal on Business and Accounting","volume":"25 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139320986","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Muhammad Jamil Reza, Gagaring Pagalung, Ratna Ayu Damayanti
Purpose – This study aims to predict bankruptcy towards food and beverage subsector and finding the most accurate analysis model among the Altman Z-Score, Springate, Zmijewski, and Grover Design/methodology/approach – This analysis uses quantitative descriptive method using Ms. Excel, then performed Kruskal Wallis and accuracy test using IBM-SPSS Findings – The results by three-year average calculation using Altman Z-Score model shows that 2 out of 21 companies have the potential to go bankrupt, Springate model has 9 out of 21 companies, Zmijewski model has 3 out of 21 companies, and based on Grover model there are 2 out of 21 companies. The results of the hypothesis test showed that there were differences between the models and the Zmijewski model is the most accurate for food and beverage subsector companies. Originality – This study uses the most accurate analysis model among the Altman Z-Score, Springate, Zmijewski, and Grover by using 2017-2019 financial report data published on Indonesia Stock Exchange (IDX) Keywords: Bankruptcy, Altman Z-Score, Springate, Zmijewski, Grover Paper Type Research Result
{"title":"BANKRUPTCY PREDICTION WITH THE ALTMAN Z-SCORE, SPRINGATE, ZMIJEWSKI, AND GROVER MODELS","authors":"Muhammad Jamil Reza, Gagaring Pagalung, Ratna Ayu Damayanti","doi":"10.58792/cjba.v3i02.40","DOIUrl":"https://doi.org/10.58792/cjba.v3i02.40","url":null,"abstract":"Purpose – This study aims to predict bankruptcy towards food and beverage subsector and finding the most accurate analysis model among the Altman Z-Score, Springate, Zmijewski, and Grover Design/methodology/approach – This analysis uses quantitative descriptive method using Ms. Excel, then performed Kruskal Wallis and accuracy test using IBM-SPSS Findings – The results by three-year average calculation using Altman Z-Score model shows that 2 out of 21 companies have the potential to go bankrupt, Springate model has 9 out of 21 companies, Zmijewski model has 3 out of 21 companies, and based on Grover model there are 2 out of 21 companies. The results of the hypothesis test showed that there were differences between the models and the Zmijewski model is the most accurate for food and beverage subsector companies. Originality – This study uses the most accurate analysis model among the Altman Z-Score, Springate, Zmijewski, and Grover by using 2017-2019 financial report data published on Indonesia Stock Exchange (IDX) Keywords: Bankruptcy, Altman Z-Score, Springate, Zmijewski, Grover Paper Type Research Result","PeriodicalId":287575,"journal":{"name":"Contemporary Journal on Business and Accounting","volume":"46 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139321230","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Purpose – This Study aim to test governance variables based on perspective Credit Union Label of Excellence in Governance (CULEG) is governance standards and instruments _measurement Cooperative Credit Union developed by the Asian Confederation of Credit Union (ACCU) for made guidelines for creation score for its members and community the place they operate to CU performance. Design/methodology/approach – Using deep CU sample data scope puskopditcuina in Indonesia, research this prove exists impact application of CULEG to Performance. Findings – Participation influential, and transparency negative and significant to performance cooperative Credit Unions in federation Puskopcuina. Honor Rules, Policies, and Regulations (principle compliance) effect significant and positive to performance cooperative Credit Unions. Originality – Using deep CU sample data scope puskopditcuina in Indonesia, research this prove exists impact application of CULEG to Performance. Keywords: CULEG Perspective, Credit Union, Federation Paper Type Research Result
{"title":"CULEG PERSPECTIVE: PERFORMANCE OF CREDIT UNION COOPERATIVES FEDERATION PUSKOPCUINA","authors":"Laurence Tombi Padang, Marselinus Asri","doi":"10.58792/cjba.v3i1.38","DOIUrl":"https://doi.org/10.58792/cjba.v3i1.38","url":null,"abstract":"Purpose – This Study aim to test governance variables based on perspective Credit Union Label of Excellence in Governance (CULEG) is governance standards and instruments _measurement Cooperative Credit Union developed by the Asian Confederation of Credit Union (ACCU) for made guidelines for creation score for its members and community the place they operate to CU performance. \u0000Design/methodology/approach – Using deep CU sample data scope puskopditcuina in Indonesia, research this prove exists impact application of CULEG to Performance. \u0000Findings – Participation influential, and transparency negative and significant to performance cooperative Credit Unions in federation Puskopcuina. Honor Rules, Policies, and Regulations (principle compliance) effect significant and positive to performance cooperative Credit Unions. \u0000Originality – Using deep CU sample data scope puskopditcuina in Indonesia, research this prove exists impact application of CULEG to Performance. \u0000Keywords: CULEG Perspective, Credit Union, Federation \u0000Paper Type Research Result","PeriodicalId":287575,"journal":{"name":"Contemporary Journal on Business and Accounting","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129129076","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
ABSTRACT Purpose – This study aims to find the effect of current ratio, debt to equity ratio ang net profit margin on LQ45 stock return on the Indonesia Stock Exchange. Design/methodology/approach – This study uses a quantitative paradigm with a deductive approach. Findings – The results of the study show the company's liquidity, which is proportional to the current ratio, has a positive and significant effect on company stock returns in the LQ 45 Index. The solvency of the company proxied by the debt-to-equity ratio has a positive and significant effect on the company's stock return in the LQ 45 Index. Profitability proxied by the net profit margin has a positive but not significant effect on company stock returns in the LQ 45 Index Liquidity, solvency and profitability have a significant effect on changes in stock returns. Originality – The population in this study are all issuers registered with LQ 45 from 2013 -2017 Keywords: Current Ratio, Debt to Equity Ratio, Net Profit Magin Ratio Paper Type Research Result
{"title":"THE INFLUENCE OF CURRENT RATIO, DEBT TO EQUITY RATIO, AND NET PROFIT MARGIN ON LQ45 STOCK RETURN IN THE INDONESIA STOCK EXCHANGE","authors":"Wihalminus Sombolayuk","doi":"10.58792/cjba.v3i1.34","DOIUrl":"https://doi.org/10.58792/cjba.v3i1.34","url":null,"abstract":"ABSTRACT \u0000 \u0000Purpose – This study aims to find the effect of current ratio, debt to equity ratio ang net profit margin on LQ45 stock return on the Indonesia Stock Exchange. \u0000Design/methodology/approach – This study uses a quantitative paradigm with a deductive approach. \u0000Findings – The results of the study show the company's liquidity, which is proportional to the current ratio, has a positive and significant effect on company stock returns in the LQ 45 Index. The solvency of the company proxied by the debt-to-equity ratio has a positive and significant effect on the company's stock return in the LQ 45 Index. Profitability proxied by the net profit margin has a positive but not significant effect on company stock returns in the LQ 45 Index Liquidity, solvency and profitability have a significant effect on changes in stock returns. \u0000Originality – The population in this study are all issuers registered with LQ 45 from 2013 -2017 \u0000Keywords: Current Ratio, Debt to Equity Ratio, Net Profit Magin Ratio \u0000Paper Type Research Result","PeriodicalId":287575,"journal":{"name":"Contemporary Journal on Business and Accounting","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129648008","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
ABSTRACT Purpose – This study aims to determine the perceptions of accounting students on the ethics of preparing financial statements Design/methodology/approach – The type of data in this study is primary data with the data collection technique used is a questionnaire. The research sampling technique used simple random sampling. Findings – The results showed that there was no difference in the perceptions of accounting student class 2018 and accounting student class 2019 regarding earnings management factors, disclosure of sensitive information, costs and benefits, and accountability. There are differences in the perceptions of accounting student class 2018 and accounting student class 2019 about the factor of misstatement. This is because accounting student class 2018 have a lower tendency to misstate financial statements compared to accounting student class 2019. Originality – The samples in this study were 300 respondents, 150 students from class 2018 and 150 students from class 2019. Keywords: Earnings Management, Misstatement, Disclosure of Sensitive Information, Costs and Benefits, Accountability Paper Type Research Result
{"title":"EXAMINING THE ETHICAL PERCEPTIONS OF ACCOUNTING STUDENTS IN PREPARING FINANCIAL STATEMENTS","authors":"Firna Ebrit, Tenriwaru Tenriwaru, Musliha Saleh","doi":"10.58792/cjba.v3i1.33","DOIUrl":"https://doi.org/10.58792/cjba.v3i1.33","url":null,"abstract":"ABSTRACT \u0000 \u0000Purpose – This study aims to determine the perceptions of accounting students on the ethics of preparing financial statements \u0000Design/methodology/approach – The type of data in this study is primary data with the data collection technique used is a questionnaire. The research sampling technique used simple random sampling. \u0000Findings – The results showed that there was no difference in the perceptions of accounting student class 2018 and accounting student class 2019 regarding earnings management factors, disclosure of sensitive information, costs and benefits, and accountability. There are differences in the perceptions of accounting student class 2018 and accounting student class 2019 about the factor of misstatement. This is because accounting student class 2018 have a lower tendency to misstate financial statements compared to accounting student class 2019. \u0000Originality – The samples in this study were 300 respondents, 150 students from class 2018 and 150 students from class 2019. \u0000Keywords: Earnings Management, Misstatement, Disclosure of Sensitive Information, Costs and Benefits, Accountability \u0000Paper Type Research Result","PeriodicalId":287575,"journal":{"name":"Contemporary Journal on Business and Accounting","volume":"02 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124386412","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
ABSTRACT Purpose – The purpose of this study was to examine (1) the effect of perceived of Ease of Use, and (2) the effect of perceived usefulness on the implementation of SAK EMKM in Polewali. Design/methodology/approach – The theory used in this research is the Technology Accepted Model (TAM). Findings – The results of this study indicate: (1) perceived ease of use has a positive and significant effect on the implementation of SAK EMKM and (2) perceived usefulness has a positive and significant effect on the implementation of SAK EMKM. Originality – The population in this study were 132 small and medium enterprises in the city of Polewali Keywords: Technology Accepted Model (TAM), Perception of Ease of Use, Perception usefulness, Implementation of SAK EMKM Paper Type Research Result
{"title":"THE EFFECT OF PERCEPTIONS OF EASE OF USE AND USEFULNESS ON IMPLEMENTATION OF SAK EMKM IN SMALL AND MEDIUM ENTERPRISES (UKM) IN POLEWALI","authors":"Sry Wahyuni","doi":"10.58792/cjba.v3i1.35","DOIUrl":"https://doi.org/10.58792/cjba.v3i1.35","url":null,"abstract":"ABSTRACT \u0000 \u0000Purpose – The purpose of this study was to examine (1) the effect of perceived of Ease of Use, and (2) the effect of perceived usefulness on the implementation of SAK EMKM in Polewali. \u0000Design/methodology/approach – The theory used in this research is the Technology Accepted Model (TAM). \u0000Findings – The results of this study indicate: (1) perceived ease of use has a positive and significant effect on the implementation of SAK EMKM and (2) perceived usefulness has a positive and significant effect on the implementation of SAK EMKM. \u0000Originality – The population in this study were 132 small and medium enterprises in the city of Polewali \u0000Keywords: Technology Accepted Model (TAM), Perception of Ease of Use, Perception usefulness, Implementation of SAK EMKM \u0000Paper Type Research Result","PeriodicalId":287575,"journal":{"name":"Contemporary Journal on Business and Accounting","volume":"89 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115521119","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Purpose – This study aims to examine and analyze the effect of budget target clarity and the application of public sector accounting on performance accountability studies at PT. Pegadaian (Persero) Makassar City. Design/methodology/approach – Data analysis methods using multiple regression techniques. Findings – The results showed that all hypotheses were accepted because the Clarity of Budget Targets and the Application of Public Sector Accounting had a positive and significant effect on Performance Accountability. This means that by increasing the Clarity of Budget Targets and the Application of Public Sector Accounting, it can improve the Performance of Study Performance Accountability at PT. Pegadaian (Persero) Makassar City with a big impact. Originality – Data collection used primary data obtained from a purposive sample where 10 offices were obtained, 3 respondents were determined for each office so that a total of 30 employees of PT. Pegadaian (Persero) Makassar City. Keywords: Clarity of Budget Targets, Implementation of Public Sector Accounting, Performance Accountability Paper Type Research Result
{"title":"THE INFLUENCE OF CLARITY OF BUDGET TARGETS AND IMPLEMENTATION OF PUBLIC SECTOR ACCOUNTING ON PERFORMANCE ACCOUNTABILITY STUDY AT PT. PEGADAIAN (PERSERO) MAKASSAR CITY","authors":"Muh. Ikhsan Sultan AR, M. Yusuf, Anim Anim","doi":"10.58792/cjba.v3i1.37","DOIUrl":"https://doi.org/10.58792/cjba.v3i1.37","url":null,"abstract":"Purpose – This study aims to examine and analyze the effect of budget target clarity and the application of public sector accounting on performance accountability studies at PT. Pegadaian (Persero) Makassar City. \u0000Design/methodology/approach – Data analysis methods using multiple regression techniques. \u0000Findings – The results showed that all hypotheses were accepted because the Clarity of Budget Targets and the Application of Public Sector Accounting had a positive and significant effect on Performance Accountability. This means that by increasing the Clarity of Budget Targets and the Application of Public Sector Accounting, it can improve the Performance of Study Performance Accountability at PT. Pegadaian (Persero) Makassar City with a big impact. \u0000Originality – Data collection used primary data obtained from a purposive sample where 10 offices were obtained, 3 respondents were determined for each office so that a total of 30 employees of PT. Pegadaian (Persero) Makassar City. \u0000Keywords: Clarity of Budget Targets, Implementation of Public Sector Accounting, Performance Accountability \u0000Paper Type Research Result","PeriodicalId":287575,"journal":{"name":"Contemporary Journal on Business and Accounting","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131596901","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
ABSTRACT Purpose – This study aims to determine and analyze the presentation of financial, and internal controls that statements, accessibility affect the transparency of regional financial information Design/methodology/approach – This study using quantitative research methods with descriptive statistics Findings – The results of this study indicate: (1) prepare monetary accountability for general purposes (broadly useful fiscal summaries) to build equality of monetary accountability both for funding plans, between periods, and between substances and (2) Inward control is characterized as a cycle that is influenced by a group of head leaders, heads or top administration, other faculties, which is intended to obtain sufficient confirmation about the achievement of goals. Originality – The population in Regency regional apparatus the study in Pangkep district governments These are the entire Pangkep organization, in study is 54 people, device totaling 41 agencies Keywords: Presentation of Financial Statements, accessibility, Internal Control Paper Type Research Result
{"title":"ANALYSIS OF FACTORS AFFECTING THE TRANSPARENCY OF REGIONAL FINANCIAL INFORMATION IN REGIONAL GOVERNMENT OF PANGKEP DISTRICT","authors":"D. Sari, M. Yusuf, Asbi Amin","doi":"10.58792/cjba.v3i1.36","DOIUrl":"https://doi.org/10.58792/cjba.v3i1.36","url":null,"abstract":"ABSTRACT \u0000 \u0000Purpose – This study aims to determine and analyze the presentation of financial, and internal controls that statements, accessibility affect the transparency of regional financial information \u0000Design/methodology/approach – This study using quantitative research methods with descriptive statistics \u0000Findings – The results of this study indicate: (1) prepare monetary accountability for general purposes (broadly useful fiscal summaries) to build equality of monetary accountability both for funding plans, between periods, and between substances and (2) Inward control is characterized as a cycle that is influenced by a group of head leaders, heads or top administration, other faculties, which is intended to obtain sufficient confirmation about the achievement of goals. \u0000Originality – The population in Regency regional apparatus the study in Pangkep district governments These are the entire Pangkep organization, in study is 54 people, device totaling 41 agencies \u0000Keywords: Presentation of Financial Statements, accessibility, Internal Control \u0000Paper Type Research Result","PeriodicalId":287575,"journal":{"name":"Contemporary Journal on Business and Accounting","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130291316","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Purpose – This research is aimed to investigate the role of corporate social responsibility and corporate governance to improve firm value also earnings management in moderating corporate social responsibility and corporate governance on firm value. Design/methodology/approach – This research uses moderated regression analysis using SPSS version 20 software. Findings – The result of this research indicate that corporate social responsibility has a positive and significant effect on firm value, corporate governance has a positive and significant effect on firm value. Earnings management moderates and strengthen the effect of Corporate Social Responsibility on firm value. Earnings management moderates and weaken the effect of corporate governance on firm value. Originality – This research uses secondary data obtained by using observation method. The data source in this research is the annual report and sustainability report of non-financial companies listed on the Indonesia Stock Exchange (IDX) for the period 2017-2019 Keywords: Earnings Management, Corporate Social Responsibility, Corporate Governance, Firm Value Paper Type Research Result
{"title":"THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY AND CORPORATE GOVERNANCE ON COMPANY VALUE WITH PROFIT MANAGEMENT AS A MODERATING VARIABLE","authors":"A. Holly, Ana Mardiana, Feby Amely Yaury","doi":"10.58792/cjba.v2i2.31","DOIUrl":"https://doi.org/10.58792/cjba.v2i2.31","url":null,"abstract":"Purpose – This research is aimed to investigate the role of corporate social responsibility and corporate governance to improve firm value also earnings management in moderating corporate social responsibility and corporate governance on firm value. \u0000Design/methodology/approach – This research uses moderated regression analysis using SPSS version 20 software. \u0000Findings – The result of this research indicate that corporate social responsibility has a positive and significant effect on firm value, corporate governance has a positive and significant effect on firm value. Earnings management moderates and strengthen the effect of Corporate Social Responsibility on firm value. Earnings management moderates and weaken the effect of corporate governance on firm value. \u0000Originality – This research uses secondary data obtained by using observation method. The data source in this research is the annual report and sustainability report of non-financial companies listed on the Indonesia Stock Exchange (IDX) for the period 2017-2019 \u0000Keywords: Earnings Management, Corporate Social Responsibility, Corporate Governance, Firm Value \u0000Paper Type Research Result","PeriodicalId":287575,"journal":{"name":"Contemporary Journal on Business and Accounting","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130387552","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Purpose – The purpose of this study was to analyze the effect of pentagon fraud towards earnings management. The fraud pentagon consists of 5 factors that influence the occurrence of fraud, namely: pressure, opportunity, rationalization, capability, and arrogance. Design/methodology/approach – Multiple regression analysis was used to analyze the data and hypothesis testing was performed using a partial test (t test). Findings – The results of this study indicate that the five fraud pentagon factors, namely: pressure, opportunity, rationalization, capability, and arrogance have a positive and significant effect on earnings management. The results show that an increase in each factor will significantly improve earnings management in manufacturing companies in Indonesia in the 2018-2020 period. Originality – The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2018-2020 period. Keywords: Arrogance, Capability, Earnings Management, Pentagon Fraud, Pressure, Opportunity, Rationalization Paper Type Research Result
{"title":"THE EFFECT OF PENTAGON'S FRAUD ON PROFIT MANAGEMENT","authors":"Ana Mardiana, L. Lukman, Paulus Tangke","doi":"10.58792/cjba.v2i2.26","DOIUrl":"https://doi.org/10.58792/cjba.v2i2.26","url":null,"abstract":"Purpose – The purpose of this study was to analyze the effect of pentagon fraud towards earnings management. The fraud pentagon consists of 5 factors that influence the occurrence of fraud, namely: pressure, opportunity, rationalization, capability, and arrogance. \u0000Design/methodology/approach – Multiple regression analysis was used to analyze the data and hypothesis testing was performed using a partial test (t test). \u0000Findings – The results of this study indicate that the five fraud pentagon factors, namely: pressure, opportunity, rationalization, capability, and arrogance have a positive and significant effect on earnings management. The results show that an increase in each factor will significantly improve earnings management in manufacturing companies in Indonesia in the 2018-2020 period. \u0000Originality – The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2018-2020 period. \u0000Keywords: Arrogance, Capability, Earnings Management, Pentagon Fraud, Pressure, Opportunity, Rationalization \u0000Paper Type Research Result","PeriodicalId":287575,"journal":{"name":"Contemporary Journal on Business and Accounting","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116687988","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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