ACCRUALS (Accounting Research Journal of Sutaatmadja)
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FINANCIAL STATEMENT FRAUD USING REVISED BENEISH M-SCORE MODEL: EVIDENCE IN BANKING INDONESIA
Get PDFThe purpose of this research is to determine the extent of the possibility of fraud in the banking sector in Indonesia. This study involves banks that have gone public on the IDX from 2017 to 2021. This study uses the Beneish model to classify banks as fraudulent and non-fraud. Then, the probit regression model is applied based on the results of the Beneish model to reclassify a bank as fraud or vice versa. The study revealed that the number of banks that were detected as experiencing the possibility of fraud was 41 banks for 5 years using the Beneish M-Score model approach. Then the results of testing using the Beneish M-Score which has been revised according to the characteristics of the banking itself are as many as 56 banks which have indicated that they have experienced fraud for 5 years. This study contributes to the fraud literature by providing evidence that fraud is widespread in the banking sector in Indonesia even though banks have strict regulation
THE IMPACT OF TAX INCENTIVE DISCLOSURE AND PROFITABILITY ON FIRM VALUE DURING THE COVID-19 PANDEMIC
Get PDFThis study examines the impact of Covid-19 tax incentive of income tax article 25 disclosure and profitability during pandemic on firm value. The sampling techique used purposive sampling based on selected criterias. The population of this study are firms of tourisms, hotels and restaurants during 2020-2021 period. The study obtained sample of 50 firms. The sample data compiled from Bursa Efek Indonesia website. The analysis process used analysis stastistic descriptive, panel data regression analysis, multicollinearity testing, heteroscedasticity testing and hypothesis testing. The results showed that disclosure of Covid-19 tax incentive of income tax article 25 had no significant effect on the firm value, profitability during pandemic had positive and significant effect on company value
ANALYSIS OF MUDHARABAH FINANCING AND MUSYARAKAH FINANCING OF ISLAMIC COMMERCIAL BANKS IN INDONESIA BEFORE AND DURING THE COVID-19 PANDEMIC
Get PDFThis study aims to determine the development of mudharabah financing and musyarakah of Islamic commercial banks before and during the Covid-2019 pandemic and whether there are differences in mudharabah financing and musyarakah of Islamic commercial banks in Indonesia before and during the Covid-19 pandemic.
This study used samples on Islamic commercial banks registered with the Financial Services Authority with conditions before (2018-2019 period) and during the Covid-19 pandemic (2020-2021 period). The data used in the study were secondary data with data collection techniques using online data tracing and analyzed using a quantitative descriptive method that compared data on mudharabah financing and islamic commercial bank musyarakah before and during the Covid-19 pandemic on annual financial statements and tested using a test tool, namely a paired sample t-test.
The results of this study can be concluded that the development of mudharabah financing and musyarakah of Islamic commercial banks before and during the Covid-2019 pandemic experienced fluctuating developments. Then there is no significant difference between mudharabah and musyarakah financing of Islamic commercial banks in Indonesia before and during the covid-19 pandemic
THE EFFECT OF CEO NARCISSISM, COMPANY SIZE, BOARD OF DIRECTORS SIZE AND BOARD OF COMMISSIONERS SIZE ON COMPANY VALUE IN THE COVID-19 PANDEMIC WITH CAPITAL STRUCTURE AS CONTROL VARIABLE AND FINANCIAL PERFORMANCE AS INTERVENING VARIABLE: (Study on Manufacturing Companies in Southeast Asia in 2021)
No full textThis study aims to analyze how the effect of CEO narcissism, company size, board size, and board of commissioners size on firm value in the covid-19 pandemic with capital structure as a control variable and financial performance as an intervening variable in manufacturing companies in Southeast Asia.
The population used in this study are manufacturing companies in Southeast Asia, totaling 736 companies. The sampling technique used is using the Slovin formula. Based on the Slovin formula, a sample of 193 companies was obtained. The analytical method used in this research is multiple regression analysis.
The results showed that CEO narcissism and board size had a positive effect on firm value, board size had no effect on firm value, while firm size had a negative effect on firm value. Then indirectly the CEO narcissism, the size of the board of directors, and the size of the board of commissioners through financial performance have no effect on firm value, while the size of the company indirectly through financial performance has an effect on firm value
PENGARUH KESEIMBANGAN KEHIDUPAN KERJA TERHADAP DISIPLIN KERJA: (STUDI KASUS PADA MAHASISWA KELAS KARYAWAN SEMESTER AKHIR SEKOLAH TINGGI ILMU EKONOMI SUTAATMADJA SUBANG)
Get PDFThis study aims to determine the effect of work-life balance on work discipline in the final semester students of STIE Sutaatmadja Subang. The research method used is a quantitative method using the SPSS program. The data used in this study are primary data obtained from interviews and questionnaires. By using 35 respondents. The analysis technique used is a simple linear regression analysis technique. Based on the results of the study, it is known that work life balance has a positive effect on work discipline. So the ability to balance time is needed both in terms of work and outside of work. To achieve balance and strengthen work discipline, it is necessary Work-life balance, attitudes, norms and responsibilities in one's life
IMPLEMENTASI UPAYA PENERAPAN LEAN HOSPITAL DI UNIT RAWAT JALAN RUMAH SAKIT MUTIARA HATI PAGADEN KAB.SUBANG
Get PDFThis study aims to analyze the application of Lean Hospital in the Outpatient unit of Mutiara Hati Hospital Pagaden Kab. Subang. This research was conducted to identify activities in the work process in the outpatient unit, and to analyze the value stream map of the outpatient unit. Based on the results of the study, it can be concluded that the results of the patient's value assessment starting from the registration process to getting the drug at the pharmacy still show that the wasting time is too long. This is due to the many obstacles that occur throughout the service process in the outpatient unit. The results identified that activities and activities during the work process of the outpatient unit were found to be wasteful, so that the ratio of value added activities (value added assessment) was less than 30%. As a form of the problem lies in humans, machine methods and environment. Proposed improvements are made by analyzing the root cause of the problem, making corrective steps by estimating the hospital's capabilities and the factors that influence it
EFFECT OF ACCOUNTING CONSERVATISM AND EARNINGS MANAGEMENT ON FIRM VALUES
Get PDFThis study investigates how accounting conservatism and eaarnings management affect the value of a company. This research investigates state-owned firms that were listed on the Indonesia Stock Exchange between 2019 and 2021.
The valuation of a company is determined using Tobin's Q formula. On the basis of incurred items, accounting conservatism is evaluated. Earnings management is evaluated using a modified version of the Jones model to determine the value of discretionary accruals.
The samples were collected using a strategy of purposive sampling based on the author's criteria. Then, thirteen firms were collected for study. Therefore, this analysis utilizes 39 data samples. The research data were analyzed using SPSS 25. This study's findings demonstrate that (1) accounting conservatism impacts firm value, whereas (2) earnings management has no impact on firm value
PENGARUH KUALITAS LAYANAN BANDARA TERHADAP CITRA PERUSAHAAN BANDARA: (SURVEI PADA BANDARA KLIA2 MALAYSIA)
Get PDFThis research at to verify the effect of airport service quality on and airports' corporate image. Based on the existing literature, a structural model was proposed considering the suggested relationship between such constructs. Based on this model, a survey was elaborated through an electronic questionnaire, all Stie.Sutaatmadja Students who use airports being the target population. A total of 102 respondents who declared use of airports was obtained. The results showed that airport service quality can influence the corporate image of airports. Extending the existing literature, which was limited to investigate services provided only by airlines, there was also evidence that the influence of the con structs analyzed applies not only to services provided by airlines, but also to services in airport terminals. The findings lead to the conclusion that it is relevant that managers and administrators of airport terminals ensure the quality of services provided on the ground. The guarantee of such quality can influence directly and indirectly the corporate image of airports, even enabling the preservation of the government concession to operate the airport
THE EFFECT OF BOARD STRUCTURE ON EARNING MANAGEMENT
Get PDFEarnings management is a decision taken by company management to increase current reported earnings without corresponding growth in the company's long-term profits. Earnings management in a company can be minimized by the existence of a Good Corporate Governance (GCG), so that the quality of financial statements is better. Corporate Governance as a monitoring system is a strategic mechanism to strengthen or improve organizational legitimacy.The purpose of this study was to obtain empirical evidence of the effect of Board Structure e on earnings management. The independent variables in this study are board size, cross directorship, and board monitoring committee. This study uses BUMN companies listed on the Indonesia Stock Exchange (IDX) during 2020 to 2021. The sample used in this study is 21 company data using the purposive sampling method. This study uses EViews version 12 in data processing. This study uses multiple regression methods to determine the effect of the independent variables on the dependent variable. The results of this study indicate that the variable cross directorship has a negative effect on earnings management meanwhile the board size and board monitoring committee have no effect on earnings management
ANALYSIS OF COOPERATIVE PERFORMANCE MEASUREMENT USING BALANCED SCORECARD: (STUDY ON EMPLOYEES COOPERATIVE HOSPITAL II SUBANG YEAR 2021)
Get PDFPerformance measurement is one of the important factors that determine the success of a company in achieving goals. Initially, performance measurement only focused on financial performance, but it did not provide overall performance measurement results. Thus, a comprehensive and balanced performance measurement system is needed in the form of the Balanced Scorecard method as a company performance measurement system. The object of this study is the Subang II Hospital Employee Cooperative in 2021. This type of research is quantitative descriptive research. The variables in this study use perspectives in the balanced scorecard including financial perspectives, customer perspectives, internal business process perspectives, and learning and growth perspectives. The data used is secondary data from the Accountability Report of the Management and Supervisors in the 2020 and 2021 Annual Member Meetings of the Subang Ii Hospital Employee Cooperative. In addition, the secondary data used includes books and journals. The method of data collection is documentation.
The results of this study show that the BSC score of the Subang II Hospital Employee Cooperative in 2021 with an overall score of 60%, which is a contribution from the financial perspective score of 36%, the customer perspective 4%, the internal business process perspective of 10%, and the learning and growth perspective of 10%. The results show that the performance of the cooperative has not been able to achieve the specified target