The purpose of this study is to analyze the detection financial statement fraud using fraud diamond perspective. The variable in this study consists of financial statement fraud as dependent variable and fraud diamond such as financial target, financial stability, monitoring effectiveness, nature of industry, auditor change, and director change as the independent variables. This study used purposive sampling on manufacturing company listed in the Indonesia Stock Exchange from 2018-2020 period with a total observation of 166 sample. Multiple linear regression is used to analyze the use of fraud diamond on detecting financial statement fraud. The research finds that nature of industry, and financial stability have significant effect on financial statement fraud. Contrarily, variables such as financial target, monitoring effectiveness, auditor change, and director change have no significant effect on financial statement fraud. Thus, only nature of industry, and financial stability can be used to detect financial statement fraud.Â
{"title":"Fraud Diamond Dalam Mendeteksi Financial Statement Fraud Pada Perusahaan Manufaktur","authors":"Ivan Andrean, Susanto Salim","doi":"10.24912/je.v26i11.773","DOIUrl":"https://doi.org/10.24912/je.v26i11.773","url":null,"abstract":"The purpose of this study is to analyze the detection financial statement fraud using fraud diamond perspective. The variable in this study consists of financial statement fraud as dependent variable and fraud diamond such as financial target, financial stability, monitoring effectiveness, nature of industry, auditor change, and director change as the independent variables. This study used purposive sampling on manufacturing company listed in the Indonesia Stock Exchange from 2018-2020 period with a total observation of 166 sample. Multiple linear regression is used to analyze the use of fraud diamond on detecting financial statement fraud. The research finds that nature of industry, and financial stability have significant effect on financial statement fraud. Contrarily, variables such as financial target, monitoring effectiveness, auditor change, and director change have no significant effect on financial statement fraud. Thus, only nature of industry, and financial stability can be used to detect financial statement fraud. ","PeriodicalId":31623,"journal":{"name":"Islamiconomic Jurnal Ekonomi Islam","volume":"3 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86687149","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}
This study aims to analyze the effect of net working capital, capital expenditure, leverage, and board size on cash holdings with firm size and profitability as controlling variables. This study uses secondary data obtained from financial statement and annual report manufacturing firms listed on IDX for the period 2016-2019. Research method using multiple linear regression, which is tested using E-views dan SPSS. This study uses Generalized Least Square with random effect model in testing hypothesis. Samples are chosen based on purposive sampling method. There are 69 manufacturing company listed on IDX for the period 2016-2019 with total 276 data selected as samples. This study found that net working capital has a significant positive impact on cash holdings. Capital expenditure has negative and significant relation with cash holdings. On the other hand, leverage and board size were found to have no significant effect on cash holdings.
{"title":"Net Working Capital, Capital Expenditure, Leverage, Board Size, Dan Cash Holdings","authors":"Madeline Vania Wijanto, Yanti","doi":"10.24912/je.v26i11.778","DOIUrl":"https://doi.org/10.24912/je.v26i11.778","url":null,"abstract":"This study aims to analyze the effect of net working capital, capital expenditure, leverage, and board size on cash holdings with firm size and profitability as controlling variables. This study uses secondary data obtained from financial statement and annual report manufacturing firms listed on IDX for the period 2016-2019. Research method using multiple linear regression, which is tested using E-views dan SPSS. This study uses Generalized Least Square with random effect model in testing hypothesis. Samples are chosen based on purposive sampling method. There are 69 manufacturing company listed on IDX for the period 2016-2019 with total 276 data selected as samples. This study found that net working capital has a significant positive impact on cash holdings. Capital expenditure has negative and significant relation with cash holdings. On the other hand, leverage and board size were found to have no significant effect on cash holdings.","PeriodicalId":31623,"journal":{"name":"Islamiconomic Jurnal Ekonomi Islam","volume":"5 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81878642","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}
This study aims to determine the effect of leverage, gender diversity, and free cash flow on dividend policy. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The sampling method used was purposive sampling. Dividend policy is determined by the dividend payout ratio. The result of this study stated that the gender diversity didn’t have a significant effect on dividend policy, while leverage and free cash flow had a significant effect on dividend policy.
{"title":"Pengaruh Leverage, Gender Diversity, and Free Cash Flow Terhadap Kebijakan Dividen","authors":"Davin, Nurainun Bangun","doi":"10.24912/je.v26i11.790","DOIUrl":"https://doi.org/10.24912/je.v26i11.790","url":null,"abstract":"This study aims to determine the effect of leverage, gender diversity, and free cash flow on dividend policy. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The sampling method used was purposive sampling. Dividend policy is determined by the dividend payout ratio. The result of this study stated that the gender diversity didn’t have a significant effect on dividend policy, while leverage and free cash flow had a significant effect on dividend policy.","PeriodicalId":31623,"journal":{"name":"Islamiconomic Jurnal Ekonomi Islam","volume":"5 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90404556","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}
The purpose of this empirical study is to find out the influence of company internal factors on audit report lag with manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2020 period. Sample method used is purposive sampling and produce 98 companies that met the criteria. The research data type is secondary data which came from annual financial reports and annual reports on the official website of the Indonesia Stock Exchange. This research using IBM SPSS version 24 software as data processing. The results of this empirical study were found that company size and complexity significantly affect audit report lag. As well as the profitability and solvency variables have no significant effect on audit report lag.
{"title":"Analisis Pengaruh Karakteristik Perusahaan Terhadap Audit Report Lag Tahun 2019-2020","authors":"Evani Larisa, Susanto Salim","doi":"10.24912/je.v26i11.768","DOIUrl":"https://doi.org/10.24912/je.v26i11.768","url":null,"abstract":"The purpose of this empirical study is to find out the influence of company internal factors on audit report lag with manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2020 period. Sample method used is purposive sampling and produce 98 companies that met the criteria. The research data type is secondary data which came from annual financial reports and annual reports on the official website of the Indonesia Stock Exchange. This research using IBM SPSS version 24 software as data processing. The results of this empirical study were found that company size and complexity significantly affect audit report lag. As well as the profitability and solvency variables have no significant effect on audit report lag.","PeriodicalId":31623,"journal":{"name":"Islamiconomic Jurnal Ekonomi Islam","volume":"67 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89963638","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}
This study aims to examined the effect of asset stucture, liquidity and non-debt tax shields to debt policy on consumer goods companies listed on Indonesia stock exchange since 2018-2020. This study method used was descriptive quantitative and 49 selected companies observated by using the purposive sampling method. Data processing in this study was carried out using the eviews 12 application. The results of this study showed that all independent variables asset stucture, liquidity and non-debt tax shields have a significant affect on debt policy.
{"title":"Faktor-Faktor Penentu Kebijakan Hutang: Studi pada Perusahaan Barang Konsumsi di Indonesia","authors":"Delicia Zora Damara, Nurainun Bangun","doi":"10.24912/je.v26i11.791","DOIUrl":"https://doi.org/10.24912/je.v26i11.791","url":null,"abstract":"This study aims to examined the effect of asset stucture, liquidity and non-debt tax shields to debt policy on consumer goods companies listed on Indonesia stock exchange since 2018-2020. This study method used was descriptive quantitative and 49 selected companies observated by using the purposive sampling method. Data processing in this study was carried out using the eviews 12 application. The results of this study showed that all independent variables asset stucture, liquidity and non-debt tax shields have a significant affect on debt policy.","PeriodicalId":31623,"journal":{"name":"Islamiconomic Jurnal Ekonomi Islam","volume":"61 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84633095","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}
The main purpose of this research is to analyze the effect of profitability, liquidity, capital structure, and firm size towards firm value on listed manufacturing companies in Indonesia Stock Exchange (IDX). The population of this study is from the year of 2018–2020 using 228 data consisting of 76 manufacturing companies. Eviews 12 was used to process data from this research. The result shown in this research indicates that profitability and capital structure have positive significant effects on firm value, and firm size has negative significant effect on firm value. However, liquidity has no negative significant effect on firm value.
{"title":"Pengaruh Profitabilitas, Likuiditas, Struktur Modal, dan Ukuran Perusahaan terhadap Nilai Perusahaan","authors":"Lyon Marvin Sonjaya, Sri Dayanti, Elsa Imelda","doi":"10.24912/je.v26i11.776","DOIUrl":"https://doi.org/10.24912/je.v26i11.776","url":null,"abstract":"The main purpose of this research is to analyze the effect of profitability, liquidity, capital structure, and firm size towards firm value on listed manufacturing companies in Indonesia Stock Exchange (IDX). The population of this study is from the year of 2018–2020 using 228 data consisting of 76 manufacturing companies. Eviews 12 was used to process data from this research. The result shown in this research indicates that profitability and capital structure have positive significant effects on firm value, and firm size has negative significant effect on firm value. However, liquidity has no negative significant effect on firm value.","PeriodicalId":31623,"journal":{"name":"Islamiconomic Jurnal Ekonomi Islam","volume":"12 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81602046","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}
There are go public entities that are late in publishing audited financial statements to Financial Services Authority. The timeliness of financial reports publication depends on audit report lag. The goal of this empirical study to find out the influence of profitability, liquidity, company size and audit firm size on audit report lag in property, real estate and building construction companies listed on the Indonesia Stock Exchange from 2019-2020. A quantitative approach is applied with multiple linear regression analysis by operating SPSS 25 software. The data used is secondary data that collected through financial statements and annual reports. The total samples obtained in this study were 60 data which were chosen by purposive sampling method. The results stated that profitability and company size partially have a negative significant influence on audit report lag. Meanwhile, liquidity and audit firm size partially have no significant influence on audit reporting lag.
{"title":"Analisa Faktor-Faktor yang Mempengaruhi Audit Report Lag Tahun 2019 - 2020","authors":"Natalia Ervina, Susanto Salim","doi":"10.24912/je.v26i11.766","DOIUrl":"https://doi.org/10.24912/je.v26i11.766","url":null,"abstract":"There are go public entities that are late in publishing audited financial statements to Financial Services Authority. The timeliness of financial reports publication depends on audit report lag. The goal of this empirical study to find out the influence of profitability, liquidity, company size and audit firm size on audit report lag in property, real estate and building construction companies listed on the Indonesia Stock Exchange from 2019-2020. A quantitative approach is applied with multiple linear regression analysis by operating SPSS 25 software. The data used is secondary data that collected through financial statements and annual reports. The total samples obtained in this study were 60 data which were chosen by purposive sampling method. The results stated that profitability and company size partially have a negative significant influence on audit report lag. Meanwhile, liquidity and audit firm size partially have no significant influence on audit reporting lag.","PeriodicalId":31623,"journal":{"name":"Islamiconomic Jurnal Ekonomi Islam","volume":"25 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87190512","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}
This study aims to analyze the effect given by firm size, profitability, gearing ratio and public ownership on risk disclosure. This study used purposive sampling as the sampling technique and SPSS version 25 is used as data processing software. There are 117 data from 39 samples of non-cyclical companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2020 period used in this study. The results show that firm size has a positive and insignificant effect on risk disclosure, while profitability has a positive and significant effect on risk disclosure, gearing ratio has a positive and insignificant effect on risk disclosure and public ownership has a positive and significant effect on risk disclosure.
{"title":"Efek Firm Size, Profitability, Gearing Ratio, Dan Public Ownership Terhadap Risk Disclosure","authors":"Sachita Vamia Sudharto, Susanto Salim","doi":"10.24912/je.v26i11.770","DOIUrl":"https://doi.org/10.24912/je.v26i11.770","url":null,"abstract":"This study aims to analyze the effect given by firm size, profitability, gearing ratio and public ownership on risk disclosure. This study used purposive sampling as the sampling technique and SPSS version 25 is used as data processing software. There are 117 data from 39 samples of non-cyclical companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2020 period used in this study. The results show that firm size has a positive and insignificant effect on risk disclosure, while profitability has a positive and significant effect on risk disclosure, gearing ratio has a positive and insignificant effect on risk disclosure and public ownership has a positive and significant effect on risk disclosure.","PeriodicalId":31623,"journal":{"name":"Islamiconomic Jurnal Ekonomi Islam","volume":"64 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89557546","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}
The purpose of this study was to analyze the fiscal reconciliation of PT. SFM financial statement by the applicable current taxation regulations. The research subject in this study is PT. SFM. The objects used are commercial financial statements 2020, corporate income tax, income tax art. 29, and corporate annual tax return 2020. The method used in this research is a descriptive method and the method of data collection is done through observation, documentation, and interviews with the company. The results of the study indicate that there are several mistakes in the fiscal reconciliation made by the company that is not in accordance with tax regulations, so it has an impact on the calculation of corporate income tax payable.
{"title":"Analisis Rekonsiliasi Fiskal Laporan Keuangan PT.SFM Tahun 2020 Dalam Menghitung PPh Terutang","authors":"Suryanti, Purnamawati Helen Widjaja","doi":"10.24912/je.v26i11.782","DOIUrl":"https://doi.org/10.24912/je.v26i11.782","url":null,"abstract":"The purpose of this study was to analyze the fiscal reconciliation of PT. SFM financial statement by the applicable current taxation regulations. The research subject in this study is PT. SFM. The objects used are commercial financial statements 2020, corporate income tax, income tax art. 29, and corporate annual tax return 2020. The method used in this research is a descriptive method and the method of data collection is done through observation, documentation, and interviews with the company. The results of the study indicate that there are several mistakes in the fiscal reconciliation made by the company that is not in accordance with tax regulations, so it has an impact on the calculation of corporate income tax payable.","PeriodicalId":31623,"journal":{"name":"Islamiconomic Jurnal Ekonomi Islam","volume":"18 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81545592","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}
Silvia Chandrawati Susoni Basri, Elizabeth Sugiarto Dermawan
This study aims to obtain empirical evidence regarding the effect of NPL and LDR on profitability through CAR as intervening variable. Profitability is proxied by ROA. Purposive sampling technique is used to collect data. This study uses data from 27 banking companies listed on the Indonesian Stock Exchange from 2018-2020 with total 81 data. The analysis technique used is path analysis and data are processed with SPSS 17. The result of data analysis found that NPL and LDR have negative insignificant effect on CAR. NPL indicates it has a negative significant effect on profitability. Meanwhile, LDR has a positive insignificant effect on profitability and CAR has a positive significant effect on profitability. Based on the result of path analysis, CAR cannot mediate the effect of NPL and LDR on profitability.
{"title":"Pengaruh NPL Dan LDR Terhadap Profitability Perusahaan Perbankan Dengan CAR Sebagai Mediasi","authors":"Silvia Chandrawati Susoni Basri, Elizabeth Sugiarto Dermawan","doi":"10.24912/je.v26i11.779","DOIUrl":"https://doi.org/10.24912/je.v26i11.779","url":null,"abstract":"This study aims to obtain empirical evidence regarding the effect of NPL and LDR on profitability through CAR as intervening variable. Profitability is proxied by ROA. Purposive sampling technique is used to collect data. This study uses data from 27 banking companies listed on the Indonesian Stock Exchange from 2018-2020 with total 81 data. The analysis technique used is path analysis and data are processed with SPSS 17. The result of data analysis found that NPL and LDR have negative insignificant effect on CAR. NPL indicates it has a negative significant effect on profitability. Meanwhile, LDR has a positive insignificant effect on profitability and CAR has a positive significant effect on profitability. Based on the result of path analysis, CAR cannot mediate the effect of NPL and LDR on profitability.","PeriodicalId":31623,"journal":{"name":"Islamiconomic Jurnal Ekonomi Islam","volume":"66 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81530789","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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