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Pengaruh Political Connections dan Foreign Ownership terhadap Kecurangan Laporan Keuangan Perbankan di Indonesia
Get PDFKecurangan laporan keuangan merupakan jenis fraud yang sering terjadi di suatu perusahaan khususnya perbankan. salah satu cara yang digunakan untuk mendeteksi perbankan melakukan kemungkinan kecurangan laporan adalah dengan menggunakan Beneish M-Score. Indonesia sebagai salah satu negara yang juga memiliki sejarah ikatan politik dalam segala bidang, mendorong adanya tujuan yang menarik untuk melihat apakah ikatan politik yang diukur dengan political connection memiliki pengaruh terhadap kecurangan laporan keuangan di perbankan. Penelitian ini juga bertujuan untuk menguji foreign ownership dan ukuran perusahaan terhadap kecurangan laporan keuangan. Pengukuran kecurangan laporan keuagnan sendiri dalam penelitian ini adalah menggunakan Beneish M-Score yang direvisi. Beneish M-Score yang direvisi dilakukan dengan menggunakan analisis probit Beneish M-Score yang terdiri datas lima variabel pengukuran untuk menghasilkan score kecurangan laporan keuangan yang baru. dari Sampel yang digunakan adalah sebanyak 95 perbankan yang menerbitkan laporan di Bursa Efek Indonesia tahun 2017-2021. Teknik pengambilan sampel dengan metode purposive sampling. Untuk menguji hipotesis digunakan analisis regresi logistik dengan model moderasi. Hasil penelitian menunjukkan bahwa political connection dan foreign ownership berpengaruh negative terhadap kecurangan laporan keuangan. Sedangkan ukuran prusahaan tidak berpengaruh terhadap kecurangan laporan keuangan. Hal tersebut menunjukkan arti bahwa semakin tinggi political connection dan foreign ownership maka semakin rendah perusahaan akan melakukan kecurangan laporan keuangan.
 
Gender Diversity dan Keahlian Keuangan Komite Audit dalam Memprediksi Financial Statement Fraud
Get PDFThis study aims to examine the effect of audit committee attributes of gender and financial expertise on the ability to predict financial statement fraud. This research is a quantitative research using secondary data obtained through the Indonesian stock exchange. The subjects in this study were audit committees in transportation sector companies listed on the IDX. This study used a sample of 129 observations from 2019 to 2021. The census sampling method used in this study is that all populations fall into the sample category. Data analysis in this study used logistic regression analysis due to variable measurements using dummy. The results showed that gender diversity and financial expertise of the audit committee had a negative effect on detecting financial statement fraud partially, while simultaneously the variables gender diversity and financial expertise together had an effect on detecting financial statement fraud
Pengaruh Blended Learning, Jigsaw, Direct Instruction Terhadap Pemahaman Akuntansi Pada Matakuliah Teori Akuntansi
Get PDFThis research aims to examine differences in students' understanding of accounting taught with Blended Learning, Jigsaw, and Direct Instruction learning models. The research was conducted at the University of ABC. The study population numbered 264 students, then the sampling technique used cluster random sampling, and the number of students being sampled was 60. This type of research is quasi-experimental. Data collection techniques using learning outcomes tests. The data analysis technique used one ANOVA. The results showed (1) There was a significant difference in the understanding of accounting taught by the Blended Learning model, Jigsaw, and Direct Instruction, (2) Students who were taught with Blended Learning had a significantly higher understanding of accounting than students taught with Jigsaw, (3) Students who were taught with Blended Learning had a higher understanding of accounting than students who were taught with Direct Instruction, (4) Students who were taught with Jigsaw had a lower understanding of accounting than students who were taught with Direct Instruction. In conclusion, Blended Learning, Jigsaw, and Direct Instruction learning models positively affect understanding accounting. The most effective learning model in this research was Blended Learning. Blended Learning, Jigsaw, and Direct Instruction learning models can be used to teach accounting; however, to maximize the effect of Blended Learning, Blended Learning requires a powerful internet connection
Faktor-Faktor yang Mempengaruhi Harga Saham di Bursa Efek Indonesia pada Perusahaan Trade Service and Investment
Get PDFFundamental analysis is an analysis method by looking at the company's financial statements to determine whether the stock to be chosen is a good stock in the future. Financial statements are records of financial information of a company in a certain accounting period that can be used to describe the company's performance or the condition of the company. One of the components in a company's financial statements is EPS, ROA, and ROE. This study aims to determine the effect of EPS (Earnings per Share), ROA (Return on Assets), and ROE (Return on Equity) on stock prices. The population used in this study are Trade Service And Investment companies that are listed on the Indonesia Stock Exchange for 2017 – 2021. The data used is secondary data by taking the sample using a purposive sampling technique, namely how to select a sample based on predetermined criteria and obtain a sample In this research, there were 14 companies during the 2017-2021 period. Methods of data analysis in the form of descriptive analysis, classical assumption test, multiple linear regression analysis, and hypothesis testing. The research results show that EPS (Earnings per Share) has a positive and significant effect on stock prices. ROA (Return on Assets) has a positive and significant effect on stock prices, and ROE (Return on Equity) also has a positive and significant effect on stock prices
Faktor-Faktor Yang Mempengaruhi Kualitas Laporan Keuangan Pemerintah Daerah Yang Dimoderasi Lingkungan Eksternal
Get PDFThis study aimed to examine and analyze the effect of the accounting information system and human resources on the quality of and human resources on the quality of local government financial statements, which were moderated by the external environment. The method used in this study was quantitative research, the data collection technique used purposive sampling with the slovin formula. In line with that, there were 56 employes as the sample. The data were primary with questionnaires survey as the instrument of data sampling to thr respondents the data analyze technique used multiple linear regression and Moderated Regresaion Analyze. As a result, both the accounting information system and human resources had a positive effect on the quality of local government financial statements. Additionally, moderating variable with Moderated Regression Analysis showed that the external environment was able to moderate the human resources on the quality of local government financial statements. However, the environment could not moderate the accounting information system on the quality of local government financial statements
Pengaruh Corporate Social Responsibility Terhadap Kinerja Keuangan Koperasi Simpan Pinjam di Kota Bandung
Get PDFThis research has a purpose, namely to analyze corporate social responsibility (CSR), the financial performance of cooperatives and the influence of corporate social responsibility (CSR) on the financial performance of cooperatives. Corporate Social Responsibility (CSR) and Financial Performance of Savings and Loan Cooperatives are the objects of research. The survey method is used in research conducted by researchers.Based on the results of the study concluded, namely: 1). implementation of corporate social responsibility (CSR) is adequate 2). the implementation of the cooperative's financial performance is adequate; and 3). the application of corporate social responsibility (CSR) affects the financial performance of cooperative
Bagaimana Gender, Risk, dan Media terhadap Pengungkapan Corporate Social Responsibility?
Get PDFThis study focused to analyze relationship between gender diversity, risk minimization and media exposure on corporate social responsibility disclosure. In this study consists of independent variables, dependent variable and control variable. Researcher used profitability with ROA as proxy as a control variable in this study. Quantitative research in this study applied companies in the Basic Materials sector listed on the Indonesia Stock Exchange (IDX) in 2018-2021. Some criterions determined by researcher to obtain sample in this study. Non-probability sampling used in this study and researcher decided ten companies with a four-year observation period to obtain 40 observation units. Panel data regression as data analysis technique and used Eviews 12 software. The results of this study, simultaneously gender diversity, risk minimization and media exposure with the control variable profitability affect corporate social responsibility disclosure with a probability value (F-statistic) of 0.000078 <0.05 so that H01 is rejected and Ha1 is accepted.. Partially, that risk minimization and media exposure with the control variable profitability have a positive effect on corporate social responsibility disclosure with a probability value <0.05 so that H03 and H04 are rejected, it means that Ha3 and Ha4 are accepted. Meanwhile, gender diversity has no effect on the corporate social responsibility disclosure. This means that the presence of female board members in this percentage is still unable to influence corporate social responsibility disclosure
Analisis Kinerja Keuangan Perusahaan Multinasional: Perbandingan Rasio Keuangan dalam Konteks Global
Get PDFMotivated by the need to analyze the financial performance of multinational enterprise to support effective decision-making in managing and investing in multinational businesses. The problem is the lack of comprehensive and detailed financial performance analysis for multinational companies, which hinders effective decision-making in managing and investing in multinational businesses. The objective is computing the financial performance of multinational enterprise with financial ratios as analysis variables. Financial data from a number of multinational companies operating during a specific period were collected and analyzed. Financial ratios we need include Current Ratio, Quick Ratio, Debt to Equity Ratio, and Debt to Assets Ratio. Through descriptive analysis, we know about liquidity level of multinational companies is relatively stable with small variations in the Current Ratio. However, a lower liquidity level is observed in the Quick Ratio. Furthermore, ANOVA analysis revealing the significantly different between multinational companies in all observed financial performance variables. General Linear Model was used to analyze significant differences in dependent variables among groups of multinational companies. The findings of this research indicate significant variations in the financial performance of multinational enterprise based on these variables. Kruskal-Wallis analysis shows significant differences between treatment groups. The filnal results providing the better understanding of the financial performance of multinational companies and can serve as a basis for practitioners and decision-makers
Pengaruh Risiko Perusahaan, Fungsi Audit Internal, Independensi Dewan Komisaris Terhadap Fee Audit
Get PDFThe auditor will charge the audited firm a fee, called the "audit fee," in exchange for doing the audit. the fee charged by the auditor for conducting an audit is impacted by diverse aspects like the intricacy of the assignment, the expertise required to carry it out, the fee structure of the knowledge acquisition program (KAP) and other pertinent professional elements. the objective of this inquiry is to recognize the influence in audit fees on banking sub sector on the indonesia stock exchange between 2017 and 2021 in relation to corporate risk, the internal audit function, independence of the board of commissioners. the population comprises of orporations sub sector banking and indexed at the indonesia stock exchange at some point of the duration spanning from 2017 to 2021. in this research, a purposive selection technique was utilized. twenty company, and data from 100 units on the banking sub sector registered on the indonesia stock exchange were utilized for the sample. quantitative methods were employed for the analysis. the analysis in this paper is conducted through the utilization of eviews 12 software is used for the analysis in this paper. based on the results of this study, it shows that the company's risk. the internal audit function, and the independence of the board of commissioners simultaneously affect the audit fee. while the results of the partial test of company risk and the independence of the board of commissioners have no effect on the audit fee, while the internal audit function has an effect on the audit fee
Pengaruh Intellectual Capital, Komite Audit, Komisaris Independen Terhadap Integritas Laporan Keuangan
Get PDFA good financial report is a report that contains the company's condition accurately. The integrity of financial reports is a report that presents financial information in a fair, honest and impartial manner. This learning benchmark is an examination of the impact of intellectual capital, the Audit Committee, and the Independence of the Board of Commissioners regarding the Integrity of Financial Statements. This study uses a sample size of 45 information units from the transportation and logistics sector of nine companies listed on the Indonesia Stock Exchange. during the period 2017 to 2021 as research subjects. This analysis uses a quantitative approach which is based on a deliberate purposive sampling technique for selecting the sample. Information analysis was performed through information panel regression, and information checking was performed using eviews 12. Descriptive statistics, classic firm assumption testing and hypothesis testing using the regression model for the information panels were used. Based on the results of this study indicate that intellectual capital. The audit committee and the independence of the board of commissioners have an effect simultaneously. Meanwhile, the results of a partial examination of the committee and the independence of the board of commissioners have no effect on the integrity of financial reports, while intellectual capital has an effect on the integrity of financial statements