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Moderasi Komite Audit Sebagai Peredam Kecurangan Pelaporan Keuangan
Get PDFFinancial statement manipulation is a form of fraud that can lead to losses in a company's performance. This study aims to assess the influence of factors in detecting fraudulent corporate financial statements. The research focuses on manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 to 2021. The dependent variable used in this study is fraudulent financial reporting. The independent variables include pressure (comprising financial targets, financial stability, and external pressure), opportunity (comprising ineffective supervision and industry nature), rationalization (comprising auditor turnover and rationalization), competence (measured by director turnover), and arrogance (measured by the frequency of CEO photo appearances). Additionally, the Audit Committee is used as a moderating variable. The test results indicate that financial targets have a significant negative impact on fraudulent financial reporting, while financial stability has a significant positive influence. However, external pressure, ineffective supervision, industry nature, auditor turnover, rationalization, director turnover, and the frequency of CEO photo appearances do not significantly affect fraudulent financial reporting. The implications of this research highlight the importance for companies to carefully monitor and manage their financial targets to avoid fraudulent practices in financial reporting. Furthermore, the role of the Audit Committee in overseeing financial statements needs to be strengthened to mitigate the risk of fraud. The research methodology employed in this study involves panel data regression analysis to examine the influence of the mentioned variables on fraudulent financial reporting
Model Praktik Perilaku Pengelolaan Keuangan Pranikah Pada Pasangan Siap Menikah Di Kota Medan
Get PDFThis study aims to examine the influence of financial literacy, income and lifestyle on financial management behavior among couples ready to get married in the city of Medan. The population in this study is all couples who are ready to marry in several districts in the city of Medan. To determine the sample using the Lemeshow formula because the population size is unknown, the researcher took the sample using the accidental sampling method, namely the sample was carried out by chance with 280 premarital couple respondents as the research sample. The data analysis techniques used in this research are measurement model analysis (outer model) and variance-based structural equation testing or better known as Partial Least Square (PLS) using Smart PLS 3.0 software. The results of this study indicate that financial literacy has a significant effect on financial management behavior. Income has no significant effect on Financial Management Behavior. Lifestyle has a significant influence on Financial Management Behavio
Dampak Tanggungjawab dan Pelatihan Auditor Internal terhadap Pendeteksian Kecurangan yang Dimoderasi Audit Jarak Jauh
Get PDFThe entities suffer material and non-material losses from fraudulent acts by employees. Indonesia is one of the countries with the highest corporate fraud rates in Asia Pacific. To minimize the occurrence of fraud, the role of internal auditors is needed. To detect fraud, internal auditors shall receive continual training. As is known, since the pandemic broke out, internal auditors have also conducted audits remotely. This study aims to examine the effect of internal auditors’ responsibility and training on fraud detection moderated by remote auditing in Indonesia. This study uses primary data. The population of this research is internal auditors from various types of institutions in Indonesia. Judgment sampling method is used. The sample consisted of 43 respondents. The research hypotheses were tested using multiple regression analysis. The results of the study prove that the responsibility and training of internal auditors have positive and significant effects on fraud detection. However, remote auditing is not proven to moderate the effects of internal auditors' responsibility and training on fraud detection. This study enriching the literature regarding the determination factors of responsibility and training of internal auditors on fraud detection. In addition, this research also proves that remote auditing in Indonesia is still relatively difficult to do, so that it can be used as an evaluation material for various entities to improve in the near futur
Pengaruh beban kerja perceived organizational support dan work life balance sebagai prediktor turnover intention di cv tirta fertindo pratama
Get PDFExamining the problems in CV Tirta Fertindo Pratama, which has a high employee turnover rate so this research was conducted. This study uses a quantitative approach with four variables: Workload, Perceived Organizational Support and Work Life Balance are independent variables, while Turnover intention is the dependent variable. All employees of CV Tirta Fertindo Pratama, a total of 119 people, were used as respondents in this study. This study shows that each independent variable affects its dependent variable. The decision was: (1) workload has an influence on turnover intention, meaning more workload can make turnover intention increase; (2) Perceived Organizational Support has an influence on turnover intention, meaning more organizational support will reduce turnover intention; and (3) Work-life balance has an effect on turnover intention, meaning that more life balance will reduce turnover intention. (4) Workload, Perceived Organizational Support and work life balance simultaneously have an influence on turnover intentio
Pengaruh Economic Performance, Environmental Performance dan Good Corporate Governance Terhadap Nilai Perusahaan (Tobins’Q)
Get PDFThis research examines the company value that occurs in manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2022 period. This study aims to prove that economic performance, environmental performance and good corporate governance affect the success of company value. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2022 period, totaling 26 companies. The sample selection technique in this study was carried out by non-probability sampling. The analysis used descriptive statistical analysis and panel data regression analysis. The results of this study are economic performance has a significant effect on firm value, environmental performance has a significant effect on firm value and good corporate governance has a significant effect on firm value
Dampak UU Harmonisasi Peraturan Perpajakan Terkait Perlakuan PPN Perusahaan Pertambangan
Get PDFRegulations regarding Value Added Tax (VAT) have undergone changes with the enactment of Law No. 7 of 2021 on Tax Regulation Harmonization. One of the changes in the Tax Regulation Harmonization Law is the change of coal from non-taxable goods to taxable goods. This change will have an impact on the additional reporting obligations and the burden of collecting VAT on coal companies. In terms of input tax credit, companies can choose either to be credited to reduce output tax or to be charged, thus reducing the company's profits. PT XYZ is a private company engaged in the coal mining sector. The data used in this study are primary data in the form of interview results and secondary data in the form of documentation related to the imposition of coal as a taxable good. This study provides an overview that changes in the treatment of coal from non-taxable goods to taxable goods have an impact on the company's financial performance. With the inclusion of coal as taxable goods, companies must adjust their tax management whether to credit input tax or finance their input tax
Implikasi Peran Financial Technology Dalam Meningkatkan Efektivitas Sistem Informasi Akuntansi
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In the era of internet technology, it has a lot of impact on all lines of the company's sector and daily life, one of which is the existence of supporting applications that can be used with the aim of helping in carrying out daily activities. In addition, the development of digital technology is very influential in the order of life both in the social and economic fields, which initially in paying had to meet face to face and carry a certain amount of cash, now can make remote transactions in seconds. This era is called the era of digital economy or fintech which enters the age of time efficiency.
The age and productivity of a human being have limits, a person can be said to be unable to be productive again at a certain period of time. If someone is said to be no longer productive, then that person can be said to be someone who has reached the retirement age limit. Of course, in this case, it requires adequate infrastructure support. Currently, the government has an Old Age Savings program and a pension program for someone who has entered the retirement age limit. PT Taspen is one of the companies that organizes and manages pension funds, especially for the State Civil Apparatus (ASN).
In the era of internet technology, it has a lot of impact on all lines of the company's sector and daily life, one of which is the existence of supporting applications that can be used with the aim of helping in carrying out daily activities. In addition, the development of digital technology is very influential in the order of life both in the social and economic fields, which initially in paying had to meet face to face and carry a certain amount of cash, now can make remote transactions in seconds. This era is called the era of digital economy or fintech which enters the age of time efficiency.
The age and productivity of a human being have limits, a person can be said to be unable to be productive again at a certain period of time. If someone is said to be no longer productive, then that person can be said to be someone who has reached the retirement age limit. Of course, in this case, it requires adequate infrastructure support. Currently, the government has an Old Age Savings program and a pension program for someone who has entered the retirement age limit. PT Taspen is one of the companies that organizes and manages pension funds, especially for the State Civil Apparatus (ASN).
This research took the object at PT Taspen (Persero) KCU Semarang. The purpose of this study is to find out how fintech is used in organizing and managing pension funds. This research is qualitative research, with research methods using interview techniques. There were 3 participants, consisting of financial head sector, customer service and human resource department. In testing data credibility, researchers use riangulation of data sources and trigulation of data collection techniques. The results of this study show that PT Taspen already has fintech application facilities that are used for retirees easily and can be applied properly, and there are facilities for visiting participants' homes for participants who are sick and cannot take pension funds. On the other hand, financial management using fintech has been implemented well and efficiently, so that financial transparency and accountability are well controlled and monitored. However, based on interviews in customer service, there are obstacles in the file that are not appropriate and there is a passive account attachment
Efektivitas Pajak Daerah Terhadap Pendapatan Asli Daerah
Get PDFRegional Original Revenue (PAD) is a necessary source of revenue for the region. The largest revenue from PAD comes from local taxes including street lighting tax, billboard tax and PBB-P2 which is used to implement regional autonomy over decentralization. The purpose of this study is to determine the efficiency and effect of street lighting tax, billboard tax and PBB-P2 on PAD in Bandung City. The approach and data used in this study are quantitative approaches and secondary data obtained at BAPENDA in the form of Regional Budget Realization Reports (LRAPBD) with a total of 60 research samples from January to December 2017-2021. The analysis technique used is multiple linear regression analysis through SPSS 26 Version 26 software. The results revealed that the effectiveness of street lighting, billboard tax and PBB-P2 tax revenues from 2017 to 2021 showed that the level of effectiveness was included in the effective category, indicating that the tax received had reached the target. Simultaneously, all variables affect PAD. Partially, the street lighting tax and PBB-P2 have no effect on PAD, while the billboard tax has no effect on PAD
Concentrated Ownership and Firm Value: The Mediation Role Of Risk Management Disclosure
Get PDFPenelitian ini bertujuan untuk menguji mediasi pengungkapan manajemen risiko dalam hubungan konsentrasi kepemilikan terhadap nilai perusahaan. Jenis penelitian ini adalah penelitian kuantitatif yang menggunakan pendekatan explanatory. Sampel dalam penelitian ini adalah 121 perusahaan di bidang perbankan. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis jalur (path analysis). Hasil penelitian menunjukkan bahwa konsentrasi kepemilikan dan pengungkapan manajemen risiko berpengaruh positif terhadap nilai perusahaan, konsentrasi kepemilikan berpengaruh positif terhadap pengungkapan manajemen risiko dan pengungkapan manajemen risiko memediasi pengaruh konsentrasi kepemilikan terhadap nilai perusahaan
Mekanisme Corporate Governance, Profitabilitas Dan Nilai Perusahaan Dengan Pengungkapan Corporate Social Responsibility Sebagai Pemoderasi
Get PDFThis study aims to examine the effect of disclosure of Corporate Social Responsibility in moderating the relationship between corporate governance mechanisms and profitability with firm value in mining and energy companies. The corporate governance mechanism in this study is proxied by the board of commissioners and managerial ownership. The proxied of profitability on this study is Return On Equity. The research sample consists of 27 mining and energy companies listed on the Indonesia Stock Exchange for the 2017-2021 period. Data analysis was performed using Moderated Regression Analysis (MRA). The results showed that the board of commissionersand profitability have a positive influence on firm value., but managerial ownership have a negative influence to firm value. However, the existence of CSR disclosure can weaken the relationship between independent commissioners, managerial ownership and profitability with firm value