Pub Date : 2022-12-31DOI: 10.17509/jaset.v14i2.49132
Nurul Fitriani, Adib Minanurohman, Gery Lusiano Firmansah
Main Purpose - This study aims to examine the association between financial ratios (including return on assets, debt to equity ratio, cash ratio, and total assets turnover ratio) with stock prices of Indonesian listed company in Indonesia Stock Exchange (IDX) except SIC 6 during 2015 – 2020.Method - This study used Signaling theory and asymmetric information as a theoretical base for testing this association using purposive sampling technique. This research obtained final samples of 1603 firm-year observation and used regression analysis to answer the hypotheses.Main Findings - The results show that return on assets ratio and cash ratio have positive and significant correlation with stock price. While debt to equity ratio has negative and significant correlation with stock price. Meanwhile, total assets turnover ratio has no significant correlation with stock price.Theory and Practical Implications - The results of this study are expected to contribute to both the literature and practice. First, this study expands the literature on the types of financial ratios associated with stock prices as well as the literature on asymmetric information, and second, the results of this study are expected to help investors perform fundamental analysis to estimate the value of the target company.Novelty - This research provides novelty in the form of the latest data updates until 2020 and analysis using old or young company categories which are related to low or high asymmetric information.
{"title":"Financial ratio analysis in stock price: Evidence from Indonesia","authors":"Nurul Fitriani, Adib Minanurohman, Gery Lusiano Firmansah","doi":"10.17509/jaset.v14i2.49132","DOIUrl":"https://doi.org/10.17509/jaset.v14i2.49132","url":null,"abstract":"Main Purpose - This study aims to examine the association between financial ratios (including return on assets, debt to equity ratio, cash ratio, and total assets turnover ratio) with stock prices of Indonesian listed company in Indonesia Stock Exchange (IDX) except SIC 6 during 2015 – 2020.Method - This study used Signaling theory and asymmetric information as a theoretical base for testing this association using purposive sampling technique. This research obtained final samples of 1603 firm-year observation and used regression analysis to answer the hypotheses.Main Findings - The results show that return on assets ratio and cash ratio have positive and significant correlation with stock price. While debt to equity ratio has negative and significant correlation with stock price. Meanwhile, total assets turnover ratio has no significant correlation with stock price.Theory and Practical Implications - The results of this study are expected to contribute to both the literature and practice. First, this study expands the literature on the types of financial ratios associated with stock prices as well as the literature on asymmetric information, and second, the results of this study are expected to help investors perform fundamental analysis to estimate the value of the target company.Novelty - This research provides novelty in the form of the latest data updates until 2020 and analysis using old or young company categories which are related to low or high asymmetric information.","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47162087","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}
Pub Date : 2022-12-31DOI: 10.17509/jaset.v14i2.45642
Nur Wahyuni, U. Kalsum, Yulan Asmara, Abdul Karim
This study aims to examine the application of activity-based costing as an effort to increase company profitability. This study uses a descriptive qualitative method with an interpretive paradigm with a case study approach, which uses primary data obtained employing interviews, documentation studies, and observations at PT. Anugrah Ocean Wakatamba to break down the elements that make up the cost of goods and service fees using the Activity Based Costing method and then compare them with the service rates used by companies using traditional methods. The results showed that there was undercoating in setting service rates for the type of Ocean Freight 20 feet dry and Ocean Freight 20 feet refer by 35.56% and 9.45% during the period June-December 2021. This leads to the conclusion that the implementation of Activity Based Costing is less effective in increasing company profitability at PT. Anugrah Ocean Wakatamba, but can help companies identify the costs they incur for determining the cost of their services.
{"title":"Activity-Based Costing Method as an Effort to Increase Profitability","authors":"Nur Wahyuni, U. Kalsum, Yulan Asmara, Abdul Karim","doi":"10.17509/jaset.v14i2.45642","DOIUrl":"https://doi.org/10.17509/jaset.v14i2.45642","url":null,"abstract":"This study aims to examine the application of activity-based costing as an effort to increase company profitability. This study uses a descriptive qualitative method with an interpretive paradigm with a case study approach, which uses primary data obtained employing interviews, documentation studies, and observations at PT. Anugrah Ocean Wakatamba to break down the elements that make up the cost of goods and service fees using the Activity Based Costing method and then compare them with the service rates used by companies using traditional methods. The results showed that there was undercoating in setting service rates for the type of Ocean Freight 20 feet dry and Ocean Freight 20 feet refer by 35.56% and 9.45% during the period June-December 2021. This leads to the conclusion that the implementation of Activity Based Costing is less effective in increasing company profitability at PT. Anugrah Ocean Wakatamba, but can help companies identify the costs they incur for determining the cost of their services.","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48328628","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}
Pub Date : 2022-12-31DOI: 10.17509/jaset.v14i2.49887
Rizky Adzan Maulana, E. Mediawati
This study aims to determine the effect of intellectual capital disclosure and profitability on company value. The sampling method used is purposive sampling with a sample of 67 companies in the manufacturing sector in the period 2018 to 2020. The hypothesis test uses multiple linear regression analysis and the F test which is processed using SPSS software. The test results show that each variable of intellectual capital disclosure and profitability has a positive effect on company value. And simultaneously variable intellectual capital disclosure and company value have a positive effect on company value. The results of hypothesis testing show that intellectual capital disclosure and profitability are information that is considered a positive signal by investors so that it helps increase the value of the company. The implications of this research are aimed at companies and future researchers. The implication of this study concludes that the disclosure of intellectual capital disclosure and company profitability is positive information that will meet the information needs of investors so as to increase company value. This study uses different proxies in measuring research variables and there are also differences between companies and years of research.
{"title":"The Influence of Intellectual Capital Disclosure and Profitability on Company Value","authors":"Rizky Adzan Maulana, E. Mediawati","doi":"10.17509/jaset.v14i2.49887","DOIUrl":"https://doi.org/10.17509/jaset.v14i2.49887","url":null,"abstract":"This study aims to determine the effect of intellectual capital disclosure and profitability on company value. The sampling method used is purposive sampling with a sample of 67 companies in the manufacturing sector in the period 2018 to 2020. The hypothesis test uses multiple linear regression analysis and the F test which is processed using SPSS software. The test results show that each variable of intellectual capital disclosure and profitability has a positive effect on company value. And simultaneously variable intellectual capital disclosure and company value have a positive effect on company value. The results of hypothesis testing show that intellectual capital disclosure and profitability are information that is considered a positive signal by investors so that it helps increase the value of the company. The implications of this research are aimed at companies and future researchers. The implication of this study concludes that the disclosure of intellectual capital disclosure and company profitability is positive information that will meet the information needs of investors so as to increase company value. This study uses different proxies in measuring research variables and there are also differences between companies and years of research.","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48613213","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}
Pub Date : 2022-12-31DOI: 10.17509/jaset.v14i2.48834
Y. Carolina, Joanne Haneda
Main Purpose - This study aims to determine and analyze how much the role of internal audit and internal control with the COSO ERM 2017 approach has an effect on preventing fraud (corruption).Method - The data was obtained through the distribution of questionnaires to the internal auditors at the Indonesian Institute of Internal Auditors. Determination of the sample using random sampling method, for data analysis used the SEM-PLS analysis method, with the number of samples obtained as many as 133 respondents.Main Findings - The fact that happened in Indonesia, there are several cases of corruption have occurred as an example of the corruption case of PT. Asuransi Jiwasraya (ASABRI), the corruption case of PT. Garuda Indonesia (Persero), Tbk. Corruption case of Lobster Seed permit, case of social assistance covid-19, LPEI corruption allegation. This phenomenon proves that there are still various corruption problems that occur in Indonesia, the 2019 ACFE survey shows that fraud is dominated by acts of corruption with a percentage of 64.4%. This attracts researchers to conduct further research on the role of internal audit and internal control in the COSO ERM 2017 framework which was not found in previous research, and focuses more on preventing fraud, the type of corruption in which more and more cases of corruption appear as stated by ACFE (2019).Theory and Practical Implications - The role of Internal Audit has a positive effect on Fraud Prevention. Internal Control with the COSO ERM 2017 framework has a positive effect on Fraud Prevention. Novelty - Research on the role of internal audit related to internal control COSO ERM 2017, is still rarely done. In addition, this research also focuses more on preventing fraud in the form of corruption. According to ACFE, currently corruption is the most common fraud case.
{"title":"COSO ERM AND THE ROLE OF INTERNAL AUDITORS IN FRAUD PREVENTION (Survey on Internal Auditors in Indonesia)","authors":"Y. Carolina, Joanne Haneda","doi":"10.17509/jaset.v14i2.48834","DOIUrl":"https://doi.org/10.17509/jaset.v14i2.48834","url":null,"abstract":"Main Purpose - This study aims to determine and analyze how much the role of internal audit and internal control with the COSO ERM 2017 approach has an effect on preventing fraud (corruption).Method - The data was obtained through the distribution of questionnaires to the internal auditors at the Indonesian Institute of Internal Auditors. Determination of the sample using random sampling method, for data analysis used the SEM-PLS analysis method, with the number of samples obtained as many as 133 respondents.Main Findings - The fact that happened in Indonesia, there are several cases of corruption have occurred as an example of the corruption case of PT. Asuransi Jiwasraya (ASABRI), the corruption case of PT. Garuda Indonesia (Persero), Tbk. Corruption case of Lobster Seed permit, case of social assistance covid-19, LPEI corruption allegation. This phenomenon proves that there are still various corruption problems that occur in Indonesia, the 2019 ACFE survey shows that fraud is dominated by acts of corruption with a percentage of 64.4%. This attracts researchers to conduct further research on the role of internal audit and internal control in the COSO ERM 2017 framework which was not found in previous research, and focuses more on preventing fraud, the type of corruption in which more and more cases of corruption appear as stated by ACFE (2019).Theory and Practical Implications - The role of Internal Audit has a positive effect on Fraud Prevention. Internal Control with the COSO ERM 2017 framework has a positive effect on Fraud Prevention. Novelty - Research on the role of internal audit related to internal control COSO ERM 2017, is still rarely done. In addition, this research also focuses more on preventing fraud in the form of corruption. According to ACFE, currently corruption is the most common fraud case. ","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42971642","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}
Pub Date : 2022-12-31DOI: 10.17509/jaset.v14i2.48654
Miranda Setiyowati, I. Januarti
The company's delay in reporting financial statements has increased yearly. This study aims to examine several variables that are considered to affect audit report lag. These factors include investment opportunities, profitability, company size, audit committee size, and auditor opinion. The populations in this study are manufacturing companies listed on the Indonesia Stock Exchange from 2017-2019. The sampling method used was purposive sampling, using criteria for determining the sample so that 314 sample companies were obtained for three years of observation (2017 - 2019). The data analysis method used is multiple linear regression method. The results of this study indicate that profitability, size of the audit committee, and auditor opinion have a significant negative effect on audit report lag. In contrast, investment opportunity and company size have a negative and insignificant influence on audit report lag. This research provides an overview of good control and positive information from the company to be factors that can advance the submission of audited financial reports to policy-making authorities.
{"title":"ANALYSIS OF INFLUENCING FACTORS AFFECTING AUDIT REPORT LAG","authors":"Miranda Setiyowati, I. Januarti","doi":"10.17509/jaset.v14i2.48654","DOIUrl":"https://doi.org/10.17509/jaset.v14i2.48654","url":null,"abstract":"The company's delay in reporting financial statements has increased yearly. This study aims to examine several variables that are considered to affect audit report lag. These factors include investment opportunities, profitability, company size, audit committee size, and auditor opinion. The populations in this study are manufacturing companies listed on the Indonesia Stock Exchange from 2017-2019. The sampling method used was purposive sampling, using criteria for determining the sample so that 314 sample companies were obtained for three years of observation (2017 - 2019). The data analysis method used is multiple linear regression method. The results of this study indicate that profitability, size of the audit committee, and auditor opinion have a significant negative effect on audit report lag. In contrast, investment opportunity and company size have a negative and insignificant influence on audit report lag. This research provides an overview of good control and positive information from the company to be factors that can advance the submission of audited financial reports to policy-making authorities.","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45523985","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}
Pub Date : 2022-12-29DOI: 10.17509/jaset.v14i1.44435
Farlina Wahyulistyo, Nur Cahyonowati
This study aims to present and explain employee fraud by reviewing bibliometric analysis gathered from the Scopus database from 2011 until 2020. The analysis method uses the VOSviewer application system for data visualization and Microsoft Excel to perform data frequency analysis. The results indicate that there is still a lack of research on employee fraud from 2011 until 2020. Meanwhile, it contradicts the results of the ACFE survey which shows a shifting in the trend of fraud perpetrators. For instance, in 2019 the first place was occupied by directors/owners, while in 2020 fraud perpetrators were dominated by employees. Hopefully, this research helps encourage other researchers to conduct research on employee fraud in the field of detection and prevention for the sake of the sustainability of an organization. To the best of the author's knowledge, a bibliometric analysis study of employee fraud using the Scopus database is difficult to find
{"title":"Mapping Future Research Employee Fraud with Bibliometric Analysis","authors":"Farlina Wahyulistyo, Nur Cahyonowati","doi":"10.17509/jaset.v14i1.44435","DOIUrl":"https://doi.org/10.17509/jaset.v14i1.44435","url":null,"abstract":"This study aims to present and explain employee fraud by reviewing bibliometric analysis gathered from the Scopus database from 2011 until 2020. The analysis method uses the VOSviewer application system for data visualization and Microsoft Excel to perform data frequency analysis. The results indicate that there is still a lack of research on employee fraud from 2011 until 2020. Meanwhile, it contradicts the results of the ACFE survey which shows a shifting in the trend of fraud perpetrators. For instance, in 2019 the first place was occupied by directors/owners, while in 2020 fraud perpetrators were dominated by employees. Hopefully, this research helps encourage other researchers to conduct research on employee fraud in the field of detection and prevention for the sake of the sustainability of an organization. To the best of the author's knowledge, a bibliometric analysis study of employee fraud using the Scopus database is difficult to find","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43801788","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}
Pub Date : 2022-12-29DOI: 10.17509/jaset.v14i2.44183
Retno Wulandari, A. Maulana
Deliberate misstatement in the presentation of financial statements is a form of fraud. This study was conducted to assess the risk of occurrence of financial statement events. The correlation relationship in this study is moderated by institutional ownership. This research was conducted on 128 companies selected by purposive sampling technique from 195 population. The measurement of the level of financial statement fraud is carried out using the F-score model, and using the panel data regression analysis method. The results showed that from the element of fraud, only the element of pressure which was proxied by finance had no significant effect on financial reporting practices. While the other second element is the opportunity proxied by ineffective supervision and rationalization proxied by auditor switching does not show a significant effect on the level of financial reporting. The existence of institutional ownership is only able to moderate the relationship between financial stability and financial statement fraud.
{"title":"Institutional Ownership as Moderation Variable of Fraud Triangle on Fraudulent Financial Statement","authors":"Retno Wulandari, A. Maulana","doi":"10.17509/jaset.v14i2.44183","DOIUrl":"https://doi.org/10.17509/jaset.v14i2.44183","url":null,"abstract":"Deliberate misstatement in the presentation of financial statements is a form of fraud. This study was conducted to assess the risk of occurrence of financial statement events. The correlation relationship in this study is moderated by institutional ownership. This research was conducted on 128 companies selected by purposive sampling technique from 195 population. The measurement of the level of financial statement fraud is carried out using the F-score model, and using the panel data regression analysis method. The results showed that from the element of fraud, only the element of pressure which was proxied by finance had no significant effect on financial reporting practices. While the other second element is the opportunity proxied by ineffective supervision and rationalization proxied by auditor switching does not show a significant effect on the level of financial reporting. The existence of institutional ownership is only able to moderate the relationship between financial stability and financial statement fraud.","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45694167","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}
Pub Date : 2022-10-19DOI: 10.33558/jrak.v13i2.4475
Nursaidah ,, Sugiyarti Fatma Laela
Penelitian ini bertujuan untuk menguji pengaruh rasio keuangan dan good corporate governance terhadap risiko pembiayaan pada bank syariah. Penelitian ini menggunakan data bank umum syariah yang terdaftar di Otoritas Jasa Keuangan tahun 2012-2016. Penelitian ini menggunakan metode regresi data panel. Hasil penelitian menunjukkan bahwa Independensi dewan komisaris berpengaruh negatif terhadap risiko pembiayaan. Disamping itu financing to deposit ratio dan rasio beban operasional terhadap pendapatan operasional berpengaruh positif terhadap risiko pembiayaan. Sedangkan Capital Adequacy Ratio dan Efektifitas Komite Audit tidak berpengaruh terhadap risiko pembiayaan.
{"title":"Pengaruh Rasio Keuangan Dan Good Corporate Governance Terhadap Risiko Pembiayaan Pada Bank Syariah","authors":"Nursaidah ,, Sugiyarti Fatma Laela","doi":"10.33558/jrak.v13i2.4475","DOIUrl":"https://doi.org/10.33558/jrak.v13i2.4475","url":null,"abstract":"Penelitian ini bertujuan untuk menguji pengaruh rasio keuangan dan good corporate governance terhadap risiko pembiayaan pada bank syariah. Penelitian ini menggunakan data bank umum syariah yang terdaftar di Otoritas Jasa Keuangan tahun 2012-2016. Penelitian ini menggunakan metode regresi data panel. Hasil penelitian menunjukkan bahwa Independensi dewan komisaris berpengaruh negatif terhadap risiko pembiayaan. Disamping itu financing to deposit ratio dan rasio beban operasional terhadap pendapatan operasional berpengaruh positif terhadap risiko pembiayaan. Sedangkan Capital Adequacy Ratio dan Efektifitas Komite Audit tidak berpengaruh terhadap risiko pembiayaan.","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-10-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89082294","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}
Pub Date : 2022-10-19DOI: 10.33558/jrak.v13i2.3262
Mochamad Thorik, M. -
Fraud is one of the big problems in accounting. Corruption has to do with fraud. In 2015 the central government allocated a considerable village-level budget to the village head for village-level development, but in reality there are still many cases of village governments misusing village funds. Therefore, the purpose of the study was to determine whether organizational culture, effectiveness of internal controls, adherence to accounting rules and compensation conformity negatively influence accounting fraud tendencies. Quantitative is this type of research. The primary data used in this research was distributed through an online questionnaire filled out by 54 respondents, consisting of the Village Head, Village Secretary, and Head of The Village Government Finance Section of Mojoagung District of Jombang Regency. Multiple linear regression analysis is used to analyze the data in this research. The results of this study showed that organizational culture and adherence to accounting rules had an insignificant positive influence, while the effectiveness of internal controls had a significant negative influence and the suitability of compensation had no significant negative influence on accounting fraud tendencies. Keywords: Culture; Effectiveness; Obedience; Conformity; Fraud
{"title":"Analysis Of Factors That Affect The Tendency Of Accounting Fraud In The Village Government In Mojoagung District Of Jombang Regency","authors":"Mochamad Thorik, M. -","doi":"10.33558/jrak.v13i2.3262","DOIUrl":"https://doi.org/10.33558/jrak.v13i2.3262","url":null,"abstract":"Fraud is one of the big problems in accounting. Corruption has to do with fraud. In 2015 the central government allocated a considerable village-level budget to the village head for village-level development, but in reality there are still many cases of village governments misusing village funds. Therefore, the purpose of the study was to determine whether organizational culture, effectiveness of internal controls, adherence to accounting rules and compensation conformity negatively influence accounting fraud tendencies. Quantitative is this type of research. The primary data used in this research was distributed through an online questionnaire filled out by 54 respondents, consisting of the Village Head, Village Secretary, and Head of The Village Government Finance Section of Mojoagung District of Jombang Regency. Multiple linear regression analysis is used to analyze the data in this research. The results of this study showed that organizational culture and adherence to accounting rules had an insignificant positive influence, while the effectiveness of internal controls had a significant negative influence and the suitability of compensation had no significant negative influence on accounting fraud tendencies. \u0000Keywords: Culture; Effectiveness; Obedience; Conformity; Fraud","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-10-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85882468","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}
Pub Date : 2022-10-19DOI: 10.33558/jrak.v13i2.4578
Ratna Hindria Dyah Pita Sari, A. Rifaldi
Penelitian ini dilatarbelakangi dikarenakan adanya penurunan realisasi pajak yang diterima di Indonesia pada periode 2017-2019. Penurunan realisasi pajak tersebut diindikasikan karena adanya tindakan tax avoidance yang dilakukan perusahaan terutama di perusahaan manufaktur yang sudah listing di Bursa Efek Indonesia dengan cara melakukakukan penambahan aset tetap dan earnings management, sehingga dapat dirumuskan bahwa bagaimana pengaruh earnings mangement dan capital intensity terhadap tax avoidance dimoderasi oleh sales growth. Penelitian ini bertujuan untuk menguji pengaruh earnings management dan capital intensity terhadap tax avoidance dengan sales growth sebagai variabel pemoderasi. Penelitian ini menggunakan sampel, yaitu perusahaan manufaktur yang listing di Bursa Efek Indonesia periode 2017-2019. Teknik sampling yang digunakan dalam penelitian ini, yaitu metode purposive sampling dengan perolehan sampling sebanyak 123 sampel. Teknik analisis data yang digunakan dalam penelitian ini menggunakan multiple regression analysis dan moderation regression analysis dengan hasil yang menunjukkan bahwa earnings management dan capital intensity memiliki pengaruh secara signifikan terhadap tax avoidance. Sedangkan, sales growth tidak dapat memoderasi earnings management dan capital intensity terhadap tax avoidance.
{"title":"Tax Avoidance: Analisis Earnings Mangement dan Capital Intensity dimoderasi Sales Growth","authors":"Ratna Hindria Dyah Pita Sari, A. Rifaldi","doi":"10.33558/jrak.v13i2.4578","DOIUrl":"https://doi.org/10.33558/jrak.v13i2.4578","url":null,"abstract":"Penelitian ini dilatarbelakangi dikarenakan adanya penurunan realisasi pajak yang diterima di Indonesia pada periode 2017-2019. Penurunan realisasi pajak tersebut diindikasikan karena adanya tindakan tax avoidance yang dilakukan perusahaan terutama di perusahaan manufaktur yang sudah listing di Bursa Efek Indonesia dengan cara melakukakukan penambahan aset tetap dan earnings management, sehingga dapat dirumuskan bahwa bagaimana pengaruh earnings mangement dan capital intensity terhadap tax avoidance dimoderasi oleh sales growth. Penelitian ini bertujuan untuk menguji pengaruh earnings management dan capital intensity terhadap tax avoidance dengan sales growth sebagai variabel pemoderasi. Penelitian ini menggunakan sampel, yaitu perusahaan manufaktur yang listing di Bursa Efek Indonesia periode 2017-2019. Teknik sampling yang digunakan dalam penelitian ini, yaitu metode purposive sampling dengan perolehan sampling sebanyak 123 sampel. Teknik analisis data yang digunakan dalam penelitian ini menggunakan multiple regression analysis dan moderation regression analysis dengan hasil yang menunjukkan bahwa earnings management dan capital intensity memiliki pengaruh secara signifikan terhadap tax avoidance. Sedangkan, sales growth tidak dapat memoderasi earnings management dan capital intensity terhadap tax avoidance. ","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-10-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80654705","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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