Jurnal Kajian Akuntansi dan Auditing

ANALISIS FRAUDULENT FINANCIAL REPORTING PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI DALAM PERSFEKTIF FRAUD HEXAGON

2024-11-06T06:06:11+00:00

Fraudulent financial reporting (FFR) is a fraudulent practice carried out by company management in presenting misleading financial information. FFR practices can harm various stakeholders, such as investors, regulators, and the overall capital market. The aim of this study is to analyze the influence of stimulus, Opportunity, rationalization, Capability, ego, and collusion on the level of risk of fraudulent financial reporting in mining sector on the IDX. The research employs a quantitative method with a population mining sector listed on the IDX during the period 2019-2023. A sample of 110 companies was selected using purposive sampling technique. Data were collected through the analysis of financial statements published on the companies' websites or the IDX website. Data analysis was conducted using logistic regression to identify the relationship between independent variables (stimulus, Opportunity, rationalization, Capability, ego, collusion) and the dependent variable fraudulent financial reporting. The results of the analysis indicate that there is a significant relationship between factors such as stimulus, Opportunity and rationalization with fraudulent financial reporting in mining sector on the IDX. Meanwhile, Opportunity has no significant effect on Fraudulent Financial Reporting. Thus, there is an indication that the company has carried out effective supervision so that it is not able to influence the opportunities for fraud to occur.

DETEKSI FRAUDULENT FINANCIAL REPORTING MENGGUNAKAN FRAUD PENTAGON

2024-11-06T05:17:58+00:00

This study aims to provide empirical evidence on the effect of fraud pentagon in detecting fraudulent financial reporting empirical study on State-Owned Enterprises listed on the Indonesia Stock Exchange in 2019-2022. The sampling technique used purposive sampling with a final sample of 21 companies. This study uses a panel data regression model with e-views 12. The results of the study show that financial targets have a significant positive effect on fraudulent financial reporting, while external pressure has a significant negative effect. Financial stability, institutional ownership, ineffective monitoring, auditor quality, and change in auditor do not show a significant effect. Changes in directors and frequent number of CEO's pictures also do not have a significant effect. Practically, companies are advised to focus on managing financial targets and external pressure to reduce the risk of inaccurate financial reporting. From an academic perspective, this study enriches the literature by highlighting the important role of financial targets and external pressure, and encouraging further research on other factors that influence fraudulent financial reporting. The results of this study are expected to deepen the understanding of fraudulent financial reporting predictions.

PENGARUH PREDIKSI KEBAGKRUTAN MODEL ALTMAN Z-SCORE DAN ZMIJEWSKI X-SCORE TERHADAP HARGA SAHAM

2024-11-06T06:07:04+00:00

Every company has the goal of continuing to carry out its operational activities well, so that it can survive and optimize its profits. However, there are several companies that experience problems that cause operational activities to be hampered, resulting in a continuous decline in profits or losses, which ultimately results in them being threatened with bankruptcy. This research aims to determine the influence of the Altman Z-Score and Zmijewski X-Score bankruptcy prediction models on stock prices. The samples used in this research were transportation subsector companies listed on the Indonesia Stock Exchange from 2018-2022, with the number of samples used being 6 companies obtained using purposive sampling techniques. The data analysis techniques used are the classical assumption test, multiple linear regression test, correlation coefficient and determination coefficient test, t test and f test. The research results show that the Altman Z-Score model's bankruptcy prediction has a partially significant influence on stock prices. The Zmijewski X-score model has a partially significant influence on stock prices. There is a significant influence simultaneously on the prediction of failure of the Altman Z-Score and Zmijewski X-Score models on the share prices of transportation subsector companies listed on the Indonesia Stock Exchange.

FAKTOR-FAKTOR YANG MEMPENGARUHI KELEMAHAN SISTEM PENGENDALIAN INTERNAL PEMERINTAH

2024-11-06T05:18:51+00:00

This research aims to examine the influence of regional complexity, regional government size, economic growth, capital expenditure, local original income, on the weaknesses of the government's internal control system in districts/cities in Riau province in 2013-2022. The population in this study consists of Regencies/Cities in the Riau province from 2013 to 2022, totaling 12 regencies/cities with a 10-year observation period, resulting in a population count of 120. The sampling technique used in this research is purposive sampling, with a total of 33 samples obtained. The sampling was determined in advance based on criteria, the samples taken were districts/cities in Riau Province that did not obtain an Unqualified Opinion (WTP) from the Financial Audit Agency (BPK) in 2013-2022. The data analysis method used in this research employs multiple regression analysis, utilizing the SPSS data processing software version 26. The results of this study indicate that regional complexity, the size of local government, economic growth, and local revenue have an influence on the weaknesses of the internal control system of the government. Capital expenditure does not affect the weaknesses of the internal control system of the government.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN

2024-12-10T06:35:27+00:00

This study aims to analyze the factors that affect firm value in companies incorporated in the LQ45 Index in Indonesia in the period 2018-2022. The data comes from companies' annual financial statements in the LQ45 Index. The sampling technique used a purposive sampling method by selecting 20 companies from a total of 45 companies in the LQ45 Index. This study covers 2018 to 2022, and data analysis was performed with panel data regression using Eviews 10 software. The results exhibited that overall, the variables of firm size, profitability, capital structure, dividend policy, and stock price positively and significantly influence firm value. Partially, the firm size variable, profitability, as measured by NPM, and capital structure, as measured by DAR, show a negative and significant influence on firm value. In contrast, ROA measures profitability, DER measures capital structure, and the stock price positively and significantly influences firm value. Dividend policy, although showing a negative influence, has no significant effect on firm value.

PENGARUH DIVERSITAS GENDER DEWAN DIREKSI, KOMPENSASI EKSEKUTIF, DAN KEPEMILIKAN MANAJERIAL TERHADAP PENGHINDARAN PAJAK

2024-12-10T06:35:55+00:00

This research aims to analyze and test the negative influence of Board of Directors Gender Diversion, the positive influence of Executive Compensation and the negative influence of Managerial Ownership on tax avoidance. Consumer Non-Cyclicals manufacturing companies that have been listed on the IDX in 2018-2022 are the population used in this research. In this research, sampling was carried out using a purposive sampling method and 39 data were obtained. In this research, the data source used is secondary data obtained through annual reports of companies in the Consumer Non-Cylicals sector that have been listed on the IDX from 2018 to 2022. The data analysis method used in this research is classical assumption testing and hypothesis testing using the linear regression method. Multiple. Based on the results of data analysis using the t test, it appears that gender diversity of the board of directors and share ownership are able to influence tax avoidance partially and negatively, while executive compensation is unable to influence tax avoidance.

CORPORATE GOVERNANCE DAN KECURANGAN LAPORAN KEUANGAN (STUDI EMPIRIS PADA PT DI SEKTOR REAL ESTATE DAN KONTRUKSI)

2024-12-10T06:34:40+00:00

This research aims to empirically test the contribution of Corporate Governance to financial report fraud, using institutional ownership, managerial ownership and the board of commissioners as independent variables. The population in this research is Real Estate and Construction companies listed on the Indonesia Stock Exchange in 2020-2022. The sample in this research was determined using purposive sampling, with the total sample obtained being 114 data sourced from 38 companies that met the sample criteria. The type of data used in this research is secondary data obtained from annual reports sourced from the official website of the Indonesian Stock Exchange and company websites. Testing was carried out using multiple linear regression analysis. The research results show that institutional ownership and managerial ownership have an effect on financial report fraud. Meanwhile, the board of comissioners variable has no effect on financial report fraud.