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Pengaruh Fraud Triangle terhadap Kecenderungan Fraud Anggaran Dana Desa dan Budaya Organisasi sebagai Variabel Moderasi: (Studi pada Pemerintah Desa di Kabupaten Sikka)
No full textThis research aimed to examine and analyze the effect of the fraud triangle which was referred to as pressure, opportunity, and rationalization on the fraud tendency of village funds budget, and organizational culture as moderating variable.
The research was qualitative. Moreover, the data collection technique used purposive sampling which the sample was based on the criteria given. In line with that, there were 60 samples from 147 villages in the Sikka district with a total of 240 respondents. Furthermore, the instrument in the sampling technique used the Slovin formula. Additionally, the data analysis technique used multiple linear regression with Moderated Regression Analysis (MSA) test.
As the result, it showed that: 1) pressure had a positive effect on the fraud tendency of the village funds budget, 2) opportunity had a positive effect on the fraud tendency of the village funds budget, 3) rationalization had a positive effect on the fraud tendency of the village funds budget, 4) organizational culture had a negative effect on fraud tendency of village funds budget, 5) organizational culture did not moderate the effect of pressure on the fraud tendency of village funds budget, 6) organizational culture did not moderate the effect of opportunity on the fraud tendency of village funds budget, 7) organizational culture did not moderate the effect of rationalization on the fraud tendency of village funds budget
DETERMINANTS OF SUSTAINABILITY REPORT DISCLOSURE IN INDONESIAN LISTED BANKS
Get PDFThe company's achievements cannot be separated from synergies and contributions to support the implementation of digitalization in all lines. To help companies measure and improve performance in managing the company's impact on the environment and society, companies need to report sustainability reports. Sustainability Report is a report issued by the company to report the company's performance that focuses on three main aspects, namely economic aspects, environmental aspects and social aspects. Sustainability reports are issued with the aim of sharing the actions and results of corporate social responsibility. This study aims to examine profitability, sales growth, company size, and the board of commissioners that influence the disclosure of sustainability reports in Indonesia. The population in this study was conducted on 11 companies and obtained 55 samples in the banking sector listed on the Indonesia Stock Exchange (IDX) in 2018 - 2022. The data analysis used is Multiple Linear Regression Analysis. The results of this study state that profitability has a negative effect on disclosure of sustainability reports. Company size has a positive effect on disclosure of sustainability reports. Company age has no effect on disclosure of sustainability reports
Evaluasi Pemajakan Terhadap Penyelenggara Sistem Elektronik Transaksi Digital yang Berasal dari Luar Negeri
Get PDFCross-border trade brings new digital taxation issues in Indonesia. There are several tax treatment for foreign electronic sistem operators for trading through the electronic sistem in Indonesia. This study aims to evaluate the implementation of taxation of foreign electronic sistem operators based on the "Four Maxims" principle. This study uses a case study approach and collects data from interview with tax authorities, the tax consultants from multinational company, and academics. The results of the study show that for Value Added Taxes, there is no need to look at the substance of Permanent Establishment since the current rule applies equally to all Value Added Tax collectors conducting trade through the Electronic Sistem (PMSE). As for Income Taxes, only those identified as Permanent Establishment is taxable as Domestic Taxpayers. Therefore, for Value Added Taxes, the Principles of Equality and Convenience have been fulfilled, although the principles of legal certainty and efficiency in collections have yet to be fulfilled. As for Income Taxes, the results of this study show that all respondens agreed that the level playing field have yet to be reached.
Rasio Keuangan Sebagai Variabel Prediktor Harga Saham Pada Perusahaan Pertambangan Batu Bara
Get PDFCoal stocks are stocks that have been the target of investors in recent times because the price has reached its highest peak in the last ten years. This study aims to determine the effect of the variables Return On Assets (ROA), Return On Equity (ROE), Debt to Equity Ratio (DER), Gross Profit Margin (GPM), and Earnings Per Share (EPS) which also involve the growth of total assets as a control variable on stock prices, both partially and simultaneously at the coal mining companies ADRO, ITMG, and PTBA. The method used in this research is quantitative analysis with panel data regression. The data used is from 2010-2020 and involves three companies so the total observations are 30 company years. The results show that ROA, ROE, and GPM have an effect on stock prices, while DER and EPS growth have no statistically significant effect
The Effect of Accounting Knowledge and Education Level on MSME Performance with the Application of Accounting Information Systems and Understanding of SAK EMKM as Intervening Variables
Get PDFThis research uses accounting information systems and an understanding of SAK EMKM as intervening factors to evaluate and assess the impact of accounting knowledge and education level on the performance of MSMEs. 189 SMEs from the neighborhood of DKI Jakarta, particularly North Jakarta, made up the sample for this research. Hair's plan held that there were enough respondents. By uploading study questionnaires as Google forms and delivering them to MSME participants through social media, the data gathering strategy used simple random selection. The Smart PLS (Partial Least Square) software is employed in this study's data processing technique to evaluate the hypothesis. The findings of this research suggest that MSME actors should learn accounting in order to use accounting information systems to their business continuity in order to enhance their performance
Pengaruh Firm Size, Likuiditas, Leverage Dan Profitabilitas Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Sub Sektor Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia
Get PDFThis study examines how business size, liquidity, leverage, and profitability affect firm value in Indonesia Stock Exchange-listed supply products manufacturing companies between 2019 and 2021. Earlier corporate value study had mixed results. Therefore, more research is needed to retest company worth. The survey sampled 47 consumer products manufacturers. For the three-year observation period (2019–2021), 13 business samples were purposefully sampled with 39 observations. The Indonesian Stock Exchange website provided the sample businesses and research data. Research data obtained from the Indonesian Stock Exchange website, where sample businesses were found. The data analysis approach began with descriptive statistics, classical assumption test, multiple regression analysis, and hypothesis testing. Corporate size, liquidity, leverage, and profitability affect firm value. According to research, only profitability increases firm worth significantly. Significant to firm value. Liquidity boosts corporate value but not significantly. Leverage and firm size have minimal impact on firm valu
Profitability Conventional Banking : Are influencing Inflation, Capital Resilience, Efficiency in Fund Gathering and Allocation?
Get PDFThis research aims to examine and analyze the influence of inflation, Capital Adequacy Ratio, Loan to Deposit Ratio, and mobile banking on the profitability of conventional commercial banks (an empirical study of conventional commercial banks listed on the Indonesia Stock Exchange from 2018 to 2022). The research design has a causal associative nature with a quantitative approach. The population in this study consist of conventional commercial banks listed on the Indonesia Stock Exchange that implemented mobile banking technology for five consecutive years during the period 2018-2022. The sampling technique used is purposive sampling, resulting in 6 samples out of 30 conventional commercial banks. Data analysis is conducted through descriptive analysis, inner model analysis, outer model analysis, and hypothesis testing using the SmartPLS v.3.2.9 software. The research findings indicate that the variables of inflation, Capital Adequacy Ratio, and Loan to Deposit Ratio have a positive and significant impact on the profitability on conventional commercial banks. However, the mobile banking variable does not have a significant impact on the profitability of conventional commercial bank
Pengaruh Pendapatan Asli Daerah Dan Belanja Modal Pada Peningkatan Indeks Pembangunan Manusia Provinsi DKI Jakarta Tahun 2015 – 2022
Get PDFThe implementation of regional autonomy and fiscal decentralization gives regional governments the authority to increase regional revenues and realize distributive benefits so that they can determine regional development priorities. This human development concept prioritizes four elements, including productivity, equity, sustainability and empowerment. The aim of this research is to understand how capital expenditure and PAD influence increasing the human development index. DKI Jakarta Province was the location for this research. The 2015-2022 APBD Performance Report and 2015-2022 HDI statistics are secondary data sources used in this research. By using multiple regression analysis, the requirements for traditional hypothesis testing and model feasibility testing are met. Regional initial income does not have a positive impact on the human development index. Capital expenditure does not have a negative impact on the human development index. For simultaneous calculations (F statistical testing), the conclusion is that regional sources of income and capital expenditure simultaneously influence the human development index. Based on hypothesis testing, it shows that PAD and capital expenditure have a positive and significant effect on increasing the human development index. This positive and significant influence means that the more PAD and capital expenditure increase, the higher the HDI will be. This increase was due to the allocation of initial regional income and investment expenditure being used well so that planned activities could be carried out smoothly
Studi Empiris Faktor Determinan Financial Distress
Get PDFThis study aims to determine the effect of profitability, liquidity, leverage, sales growth, and company size on financial distress in mining sector companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. Profitability is proxied by Return on Assets (ROA), liquidity is proxied by the current ratio (CR), leverage is proxied by Debt to Total Equity (DER). The population used in this study are all mining companies listed on the IDX. The sample selection in this study used a purposive sampling method and obtained 22 companies. The analysis used is multiple linear regression. The results of this study indicate that profitability, liquidity and leverage have a significant effect on financial distress. Meanwhile, sales growth and company size have no effect on financial distress
Pengaruh Tax Morale, Tax knowledge dan E-Tax System dengan Sanksi Pajak sebagai Variabel Moderating terhadap Kepatuhan Wajib Pajak Orang Pribadi
Get PDFThe purpose of this study is to assess and analyze the effect of tax morale, tax knowledge and e-tax system with tax sanctions as moderating variables on individual taxpayer compliance. The object of research is an individual taxpayer who is a member of the OPOP program in East Java. This study uses quantitative methods with primary data sources in the form of questionnaires containing respondent’s answers. Sampling technique using purposive sampling method. The Total population in this study was 550 individual taxpayers. The number of samples used in this study as many as 86 respondents using the formula slovin. Data analysis used in this study is a Structural Equation Model (SEM) based on Partial Least Square (PLS) using SmartPLS 4.0 software. Research Gap is the background of this study, which adds The Independent Variables tax knowledge, e-tax system, and tax sanctions as a variable moderation. The results in this study indicate that tax morale significantly affect the compliance of individual taxpayers in opop jatim. Tax knowledge has a significant effect on the compliance of individual taxpayers in opop jatim. E-tax system has a significant effect on the compliance of individual taxpayers in opop jatim. Tax sanctions as a moderating variable do not moderate the relationship between tax morale, tax knowledge and e-tax system to individual taxpayer compliance in opop jati