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Pengaruh Fraud Pentagon Theory Dalam Mendeteksi Fraudulent Financial Reporting Dengan F-Score Model
Get PDFIn an era of intense competition in the business world, companies may often be under pressure to demonstrate superior financial performance, even if it does not accurately reflect their true position. Maintaining reputation in the eyes of external stakeholders is the main motivation. In this context, information in performance reports is often manipulated. This study aims to detect fraudulent financial reporting using the fraud pentagon theory as well as the f-score model. The research population involves food and beverage subsector companies listed on the Indonesia Stock Exchange during the 2017-2021 period. A sample of 21 companies was obtained using purposive sampling technique, so that the unit of analysis amounted to 105. Stata was used as the analysis software. The results showed that financial target, effective monitoring, and change of directors had no effect on fraudulent financial reporting. However, the quality of external auditor has a negative effect. While the frequency of CEO’s picture has a positive effect fraudulent financial reporting
Persepsi Manfaat dan Persepsi Resiko Terhadap Penggunaan Digital Payment dengan Trust Sebagai Variabel Mediasi Studi pada Desa Se Kabupaten Tegal
Get PDFInterest in Using Digital Payments with Trust as Mediation. This type of research is descriptive with a quantitative approach and data collection techniques using a questionnaire. The population used is all village officials in Tegal Regency, the sampling technique is purposive sampling with the criteria of all village officials in Tegal Regency knowing operational transactions at Balaidesa. Partial Least Square (PLS) analysis method with SmartPLS version 3.0 by testing the values of Convergent Validity, Discriminant Validity, Composite Reliability, Bootstrapping. The results were (1) The perceived benefits have a positive and significant effect on the interest in using digital payments. (2) Perceived risk had a negative effect on interest in using digital payments. (3) Trust had a positive and significant effect on interest in using digital payments. (4) Trust succeeded in mediating the effect of some perceived benefits on interest in using digital payments. (5) Trust had succeeded in fully mediating risk perceptions of interest in using digital payments
Peran Inflasi dalam Memoderasi Pengaruh Rasio Keuangan terhadap Harga Saham
Get PDFPublic company stock prices are an important research problem to study. Prior to investing in a company, it's crucial for investors to analyze its financial ratios. This study aims to gather empirical evidence on how inflation moderates the efect of financial ratios such as Current Ratio (CR), Debt to Equity Ratio (DER), Price Earning Ratio (PER), Return on Assets (ROA), and Return on Equity (ROE) on stock prices. The sample selection employed a purposive sampling method, the criteria used as a basis were (1) companies listed on the IDX and consistently included in the LQ45 Index from 2021 to 2023, and (2) No data is missing as a result of this process, 24 companies were chosen as samples, resulting in 72 sample observations. Results indicate that ROA influences stock prices in a positive direction, while ROE influences stock prices in a negative direction. The variables CR, DER, and PER were found not to influence stock prices. Inflation was observed to moderate the effects of DER, ROA, and ROE on stock prices, while not affecting the influence of CR and PER on stock prices. Additionally, inflation was identified as a pure moderator in this context. This study underscores the intricate interplay between financial ratios, inflation, and stock prices, providing valuable insights for investors and researchers alike
Pengaruh Biaya Operasional dan Penjualan terhadap Laba Bersih pada PT Aneka Tambang (Persero) Tbk. Periode 2019—2023
Get PDFThe success of a company can be measured by where the company generates profits. This research aims to determine the influence of operational costs and sales on net profit partially or simultaneously at PT Aneka Tambang (Persero) Tbk. over a period of five years, namely the period 2019-2023. The method used in the research is a quantitative method of descriptive and associative research type. The data in this research is secondary data from the financial reports of PT Aneka Tambang (Persero) Tbk. taken from the Indonesian Stock Exchange page. Based on this research, it shows that net profit is not partially affected by operational costs, but net profit is partially affected by sales. Meanwhile, net profit is affected simultaneously by operational costs and sales
Analisis Minat Berinvestasi Generasi Z (Net Generation) UIN Suska Riau Pada Pasar Modal Dari Perspektif: Literasi Keuangan, Motivasi Investasi Dan Teknologi Informasi
Get PDFThe aim of this research is to determine the influence of financial literacy, investment motivation and information technology on the interest of Generation Z Uin Suska Riau to invest in the Indonesian Capital Market. Research was conducted on students and female students at Uin Suska Riau, the sampling technique used in this research was puposive sampling, using several criteria, namely students who were sampled were students and female students who had opened a stock account on the Indonesian capital market. Data was taken from students who registered in the Uin Suska Riau Investment Gallery. Data processing using SEM_PLS with Smart PLS Version 3. The results of the research show that the results of the Path Coefficient test for the three variables, namely financial literacy, investment motivation and information technology, have a positive value on Generation Z Uin Suska's interest in investing in the capital market, from the results of the hypothesis test. carried out, it can be concluded that financial literacy has an influence on Uin Suska Riau generation Z's interest in investing, but investment motivation and information technology have no influence on generation Z's investment interest.
Keywords: : Generation Z interests; Financial literacy; investment motivation and information technology;investment interest
Pengaruh Rasio Keuangan Terhadap Harga Saham Sektor Perbankan Selama Pandemi Covid-19 2019-2021
Get PDFThe purpose of this study is to obtain empirical evidence regarding the effect of financial ratios on stock prices. The ratios used are NPM, DER, CR, ROA and TATO. The population of this study are all banking companies listed on the Indonesia Stock Exchange (IDX) in 2029-2021 which year is the beginning and peak of the Covid-19 pandemic. The sampling technique uses purposive sampling. Data analysis technique using panel data regression with e-views application 10. The population of this study amounted to 47 companies and the samples obtained were 37 companies. Observations made by researchers on 141 company years. This study proves, first, that the NPM variable is supported or the results show negative. Second, the DER variable has a negative effect on stock prices. Third, the CR variable is not supported. Fourth, the ROA variable in the fourth hypothesis must be discarded because all the assumptions needed in the first data processing are not supported, so data transformation is needed. Fifth, the TATO variable affects stock prices.
Kata kunci: NPM, DER, CR, ROA, TATO, Harga Saham.
The purpose of this study is to obtain empirical evidence regarding the effect of financial ratios on stock prices. The ratios used are NPM, DER, CR, ROA and TATO. The population of this study are all banking companies listed on the Indonesia Stock Exchange (IDX) in 2029-2021 which year is the beginning and peak of the Covid-19 pandemic. The sampling technique uses purposive sampling. Data analysis technique using panel data regression with e-views application 10. Observations made by researchers on 141 company years. This study proves, first, the NPM variable in the first hypothesis is not supported or the results show negative. Second, the DER variable in the second hypothesis is supported, namely DER has a negative effect on stock prices. Third, the CR variable in the third hypothesis is not supported. Fourth, the ROA variable in the fourth hypothesis must be discarded because all the assumptions needed in the first data processing are not supported (figure 11) so that data transformation is needed.
Keywords: NPM, DER, CR, ROA, TATO, Stock Price
Analisis Profitabilitas Perbankan Syariah Terdaftar Pada Bursa Efek Indonesia Pada Periode 2020-2021
Get PDFManagement company performance can be assessed by analyzing the financial statements of a company. To be able to find out the company's financial condition, various analyses can be carried out, one of which is ratio analysis. The purpose of this study was to determine the financial performance of Islamic banking companies listed on the Indonesia Stock Exchange in terms of financial ratio analysis. The analytical method used is descriptive quantitative analysis with the measurement of profitability ratios. The research data is secondary data in the form of annual reports for each bank obtained from the official website of the Indonesia Stock Exchange or the official website of each Islamic bank. The results of the study show that several ratios used to measure the profitability aspects of Islamic banking, namely the ROA, ROE, NIM, and BOPO ratios, decreased significantly in 2021 when compared to 202
Pengaruh Kualitas Pelayanan Account Representative, Sanksi Pajak Dan E-Filling Terhadap Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Batam Selatan
Get PDFThis study aims to determine how individual taxpayer compliance at KPP Pratama batam is influenced by the influence of Account Representative Service Quality, Tax Sanctions and E-Filling taxpayer awareness. The population in this study were 400,034 individual taxpayers registered at KPP Pratama batam. The analytical method in this study is multiple linear regression. The sampling technique uses proportional random sampling, which is calculated using the slovin formula so that a sample size of 100 respondents is obtained. The data source used is primary data through questionnaires, while the data analysis technique used is multiple linear regression analysis. The results of this study indicate that the Quality of Account Representative Services, Tax Sanctions and E-Filling have a significant effect on Individual Taxpayer Complianc
DETERMINAN PENGUNGKAPAN ASET BIOLOGIS PADA PERUSAHAAN SEKTOR AGRIKULTUR DI BEI PERIODE 2018- 2021
Get PDFAgricultural sector companies are unique for their agricultural activities so that the emergence of biological assets. These biological assets certainly have different characteristics compared to other assets because there is a possibility of adding or reducing the value of these assets due to biological factors in them. Changes in biological assets can have an impact on investors' assessment of company performance and value. This study aims to examine the effect of biological asset intensity, audit committee meetings, company size, KAP type and ROA on the disclosure of biological assets in agricultural sector companies listed on the Indonesia Stock Exchange in 2018-2021. Sampling was done by purposive sampling technique. This type of research uses descriptive statistical tests and multiple linear regression methods. The objects in this study are the financial reports of agricultural sector companies listed on the IDX from the 2018 -2021 period. The results showed that the intensity of biological assets has an influence on the disclosure of biological assets but other independent variables have no significant effect
Pengaruh Transfer Pricing, Leverage, Dan Profitabilitas Terhadap Tax Avoidance Pada Perusahaan Sub Sektor Makanan Dan Minuman BEI Tahun 2018-2021
Get PDFTax avoidance is a tax avoidance effort that is carried out legally and safely for taxpayers because it does not conflict with tax provisions. the purpose of this study is to analyze the effect of transfer pricing, leverage, and profitability on tax avoidance case studies in food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2018-2021.
The data obtained in this study comes from the annual reports of food and beverage sub-sector companies listed on the IDX for 2018-2021. The technique used in this study was purposive sampling and obtained 18 companies with a 4-year research period, namely 2018-2021, so that 72 samples were obtained. The analytical method used in this study was panel data regression analysis which was processed using eviews version 12. The results of testing with the panel data regression method show that the transfer pricing variable has no effect on tax avoidance, while leverage and profitability have a positive effect on tax avoidance