E-QIEN - Jurnal Ekonomi dan Bisnis
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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KECURANGAN LAPORAN KEUANGAN DENGAN PERSPEKTIF FRAUD HEXAGON (Studi Empiris Pada Perusahaan LQ-45 Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2020)
Get PDFFinancial statements are financial records than provide an overview of performance, company profile and can be useful for most users of financial statements in making economic decisions. The purpose of this study is to analyze financial statemen fraud using a fraud hexagon perspective, by measuring pressure proxied by financial targets, financial stability, and external pressure; capability proxied by the change of directors; opportunities proxied by ineffective monitoring; rationalization; collusion proxied by state-owned enterprises; and arrogance. The sample in this study was the LQ-45 Company which was listed on the Indonesia Stock Exchange (IDX) in 2018-2020. This study used secondary data, namely the company’s annual financial statements. With the purposive sampling method, the companies used in this study were 38 companies from a total 45 companies registered and analyzed with multiple linier regression analysis using the SPSS 25 program. The results of this study found that the measurement of external pressure had a significant effect on financial statement fraud. Meanwhile, the measurement of financial targets, financial stability, change of directors, ineffective monitoring, rationalization, state-owned enterprises, and arrogance haven’t effect on financial statement fraud in lq-45 companies listed on the IDX in 2018-2020.Financial statements are financial records than provide an overview of performance, company profile and can be useful for most users of financial statements in making economic decisions. The purpose of this study is to analyze financial statemen fraud using a fraud hexagon perspective, by measuring pressure proxied by financial targets, financial stability, and external pressure; capability proxied by the change of directors; opportunities proxied by ineffective monitoring; rationalization; collusion proxied by state-owned enterprises; and arrogance. The sample in this study was the LQ-45 Company which was listed on the Indonesia Stock Exchange (IDX) in 2018-2020. This study used secondary data, namely the company’s annual financial statements. With the purposive sampling method, the companies used in this study were 38 companies from a total 45 companies registered and analyzed with multiple linier regression analysis using the SPSS 25 program. The results of this study found that the measurement of external pressure had a significant effect on financial statement fraud. Meanwhile, the measurement of financial targets, financial stability, change of directors, ineffective monitoring, rationalization, state-owned enterprises, and arrogance haven’t effect on financial statement fraud in lq-45 companies listed on the IDX in 2018-2020
PENGARUH INDEPENDENSI, KOMPETENSI DAN AKUNTABILITAS TERHADAP KUALITAS AUDIT: ETIKA SEBAGAI VARIABEL MODERASI
Get PDFAuditors are required to be able to carry out a quality audit. Several factors need to be considered by auditors related to independence, competence, accountability and ethics. Purpose of the study are determined and analyzed the effect of independence, competence, and accountability on audit quality with auditor ethics as a moderating variable. This research includes descriptive research using a survey approach. The research population is all auditors who work at KAP in Surakarta and DIY. Samples were taken as many as 33 auditors in KAP Surakarta and DIY. The sampling technique used was convenience sampling. Data collection techniques using a questionnaire. The data analysis technique used classical assumption test and multiple regression analysis, t test, F test, and coefficient of determination test. The results of the study show that: (1) Independence, competence, and accountability partially have a significant effect on audit quality; (2) The interaction between auditor independence and ethics has a significant effect on audit quality; (3) The interaction between the competence and ethics of auditors has a significant effect on audit quality; (4) The interaction between accountability and auditor ethics has a significant effect on audit quality. This means that auditor ethics is a moderating variable that affects the relationship between independence, competence, and accountability with audit quality.Auditors are required to be able to carry out a quality audit. Several factors need to be considered by auditors related to independence, competence, accountability and ethics. Purpose of the study are determined and analyzed the effect of independence, competence, and accountability on audit quality with auditor ethics as a moderating variable. This research includes descriptive research using a survey approach. The research population is all auditors who work at KAP in Surakarta and DIY. Samples were taken as many as 33 auditors in KAP Surakarta and DIY. The sampling technique used was convenience sampling. Data collection techniques using a questionnaire. The data analysis technique used classical assumption test and multiple regression analysis, t test, F test, and coefficient of determination test. The results of the study show that: (1) Independence, competence, and accountability partially have a significant effect on audit quality; (2) The interaction between auditor independence and ethics has a significant effect on audit quality; (3) The interaction between the competence and ethics of auditors has a significant effect on audit quality; (4) The interaction between accountability and auditor ethics has a significant effect on audit quality. This means that auditor ethics is a moderating variable that affects the relationship between independence, competence, and accountability with audit quality
PENGARUH PRODUCT QUALITY AND PRICE TERHADAP KEPUTUSAN PEMBELIAN ULANG SERAGAM SEKOLAH UD.JAYA ABADI
Get PDFThis study aims to determine the effect of product quality and price variables on the decision to repurchase UD.Jaya Abadi uniforms partially. The method in this study is quantitative, for a sample of 100 respondents who re-purchase UD. Jaya Abadi uniforms with the help of incidental sampling techniques. The method of collecting analytical data in this study comes from primary data based on the results of questionnaires. Then to process the data assisted with SPSS computer software. The results of the validity test and reliability test show that r count > r table, and from the total number of Cronbach Alpha values> 0.60 which indicates reliable. Based on the T test, the results of t count -0.511 < t table 1.985, and from the sig value obtained 0.611 > 0.05, it means that there is no influence of product quality on the decision to repurchase UD.Jaya Abadi uniforms and t count 23.821 > t table 1.985, and sig value 0.000 <0.05 it means that there is an influence of price on the decision to repurchase UD. Jaya Abadi uniforms
PENGARUH LIKUIDITAS DAN PROFITABILITAS TERHADAP KEBIJAKAN HUTANG PADA PT XYZ YANG BERGERAK DIBIDANG LOGISTIK DAN PENYEWAAN ALAT BERAT
Get PDFThis study aims to determine the effect of liquidity and profitability on debt policy at PT XYZ which is engaged in logstiks and heavy equipment rental. This research is a quantitative research. The population in this study is all the financial statements of PT XYZ in 2016-2020, while the samples used in this study are the income statement and balance sheet statements in 2016-2020. The technique of data collection is done with the documentation technique. The data analysis technique used is multiple linear regression. The results of this study indicate that liquidity (Current Ratio) and profitability (Return on Assets) have no significant effect on debt policy simultaneously affect debt policy. If assets have increased, it will affect the use of debt to finance company assets.This study aims to determine the effect of liquidity and profitability on debt policy at PT XYZ which is engaged in logstiks and heavy equipment rental. This research is a quantitative research. The population in this study is all the financial statements of PT XYZ in 2016-2020, while the samples used in this study are the income statement and balance sheet statements in 2016-2020. The technique of data collection is done with the documentation technique. The data analysis technique used is multiple linear regression. The results of this study indicate that liquidity (Current Ratio) and profitability (Return on Assets) have no significant effect on debt policy simultaneously affect debt policy. If assets have increased, it will affect the use of debt to finance company assets
ANALISIS PELAKSANAAN KEWAJIBAN PAJAK PERTAMBAHAN NILAI PADA PT. PANAHMAS DWITAMA DISTRINDO
Get PDFOne form of levy imposed in Indonesian legislation is the Value Added Tax (VAT) which is regulated in Law no. 42 of 2009. PT Panahmas Dwitama Distrindo Jember is a company registered as a taxpayer entrepreneur. This company is engaged in the distribution of goods from various multinational manufacturing companies since 1997. In terms of its business activities, PT Panahmas Dwitama Distrindo Jember conducts trading activities subject to VAT. The purpose of this research will be to analyze the implementation of reporting, calculating, and paying VAT carried out by PT Panahmas Dwitama Distrindo whether it is correct and appropriate or not appropriate or appropriate according to the laws and regulations. This study used a qualitative descriptive method. The data sources used in this study are input tax and output tax data in 2020. Meanwhile, the data collection methods used are interviews and documentation. The results of the study found that the implementation of Value Added Tax at PT. Panahmas Dwitama Distrindo has complied with the prevailing laws and regulations. Among them are the determination of the tax base based on the selling price, as well as the tax rate imposed at 10% of the tax base.One form of levy imposed in Indonesian legislation is the Value Added Tax (VAT) which is regulated in Law no. 42 of 2009. PT Panahmas Dwitama Distrindo Jember is a company registered as a taxpayer entrepreneur. This company is engaged in the distribution of goods from various multinational manufacturing companies since 1997. In terms of its business activities, PT Panahmas Dwitama Distrindo Jember conducts trading activities subject to VAT. The purpose of this research will be to analyze the implementation of reporting, calculating, and paying VAT carried out by PT Panahmas Dwitama Distrindo whether it is correct and appropriate or not appropriate or appropriate according to the laws and regulations. This study used a qualitative descriptive method. The data sources used in this study are input tax and output tax data in 2020. Meanwhile, the data collection methods used are interviews and documentation. The results of the study found that the implementation of Value Added Tax at PT. Panahmas Dwitama Distrindo has complied with the prevailing laws and regulations. Among them are the determination of the tax base based on the selling price, as well as the tax rate imposed at 10% of the tax base
PENGARUH KOMUNIKASI TERHADAP KEPUASAN KERJA KARYAWAN LPP RRI SORONG
Get PDFThis study aims to determine the effect of communication on employee job satisfaction LPP RRI Sorong. Population and the sample in this study were all employees in the LPP RRI Sorong forty people. The analytical technique used is simple linear regression analysis and hypothesis testing using SPSS. The results of linear regression analysis then obtained the equation Y= 11,035 + 0,444x,where a =11,035 is a constant value and the result of t-test analysis shows that partially the communication variable has a positive and significant effect on employee job satisfaction with a significan value of 0,00<0,05,score tcount 4.449> from tcount 1,686 which means H1 is accepted and H0 is rejected.This study aims to determine the effect of communication on employee job satisfaction LPP RRI Sorong. Population and the sample in this study were all employees in the LPP RRI Sorong forty people. The analytical technique used is simple linear regression analysis and hypothesis testing using SPSS. The results of linear regression analysis then obtained the equation Y= 11,035 + 0,444x,where a =11,035 is a constant value and the result of t-test analysis shows that partially the communication variable has a positive and significant effect on employee job satisfaction with a significan value of 0,00<0,05,score tcount 4.449> from tcount 1,686 which means H1 is accepted and H0 is rejected
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP STRUKTUR MODAL PADA PERUSAHAAN BEI SEKTOR MAKANAN
Get PDFThis study aims to determine the factors that influence the capital structure of the Indonesian Stock Exchange in the food sector. The data source used in this research is secondary data. Data is sourced from audited annual reports obtained from the IDX official website, namely www.idx.co.id. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange, with research samples in the Food sector in the 2013-2017 period. The samples were determined using purposive sampling method. The method of analysis used in this research is multiple regression with the SPSS version 21 program and hypothesis testing is done using multiple linear regression method. The results of this study indicate that Profitability has no effect on capital structure with a significance value of 0.132. Asset Structure has no effect on capital structure with a value of 0.506. Meanwhile, Liquidity has an effect on capital structure with a significance value of 0.000. As well as Profitability, Liquidity, and Structure Asset simultaneously affect capital structure.This study aims to determine the factors that influence the capital structure of the Indonesian Stock Exchange in the food sector. The data source used in this research is secondary data. Data is sourced from audited annual reports obtained from the IDX official website, namely www.idx.co.id. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange, with research samples in the Food sector in the 2013-2017 period. The samples were determined using purposive sampling method. The method of analysis used in this research is multiple regression with the SPSS version 21 program and hypothesis testing is done using multiple linear regression method. The results of this study indicate that Profitability has no effect on capital structure with a significance value of 0.132. Asset Structure has no effect on capital structure with a value of 0.506. Meanwhile, Liquidity has an effect on capital structure with a significance value of 0.000. As well as Profitability, Liquidity, and Structure Asset simultaneously affect capital structure
PENGARUH PELATIHAN, KOMPETENSI DAN MOTIVASI TERHADAP KINERJA KARYAWAN PADA PT XYZ
Get PDFThe purpose of this study was to determine the effect of training, competence, and motivation on employee performance at PT XYZ. The approach used in this study is descriptive analysis with questionnaire data research instruments. statistical analysis used in this study namely validity test, reliability test, classic assumption test, using multiple linear regression analysis test, hypothesis testing using t test and f test and analysis of the coefficient of determination. The variables used in this study are training (x1), competency (x2), and motivation (x3) which are hypothesized to affect employee performance. the sample in this study amounted to 123 people using saturated and quantitative sampling methods. The results of this study can be concluded that training has the most influence on employee performance and is followed by competence and motivation. So that the leadership of PT XYZ must develop a model of training and motivation for employees to improve the quality of employee performance.The purpose of this study was to determine the effect of training, competence, and motivation on employee performance at PT XYZ. The approach used in this study is descriptive analysis with questionnaire data research instruments. statistical analysis used in this study namely validity test, reliability test, classic assumption test, using multiple linear regression analysis test, hypothesis testing using t test and f test and analysis of the coefficient of determination. The variables used in this study are training (x1), competency (x2), and motivation (x3) which are hypothesized to affect employee performance. the sample in this study amounted to 123 people using saturated and quantitative sampling methods. The results of this study can be concluded that training has the most influence on employee performance and is followed by competence and motivation. So that the leadership of PT XYZ must develop a model of training and motivation for employees to improve the quality of employee performance
ANALYZING MARKETING STRATEGY TO INCREASING THE NUMBER OF PATIENT VISITS IN KMU MADURA EYE CLINIC
Get PDFTo increase the number of patient visits, of course a clinic or health service agency will design a strategy to increase the number of patient visits. The KMU Madura Eye Clinic has seen an increase in the number of patient visits in recent years. This research was conducted at the KMU Madura Eye Clinic. This research uses a descriptive qualitative method. Data collection techniques using interviews and observation. The informants in this study were the head of the KMU Madura Eye Clinic branch, the ER (Eye Representative) section and the admin section. The purpose of this study was to find out and describe what strategies were designed by the KMU Madura Eye Clinic so that there was an increase in the number of patient visits. The results of this study are that the KMU Madura Eye Clinic made several strategies to increase the number of patient visits including collaborating with BPJS, influencing WOM or (Word Of Mouth), promotion through social media and making visits to FKTP (First Level Health Facilities). Of the four strategies designed as a whole greatly affect the increase in patient visits.To increase the number of patient visits, of course a clinic or health service agency will design a strategy to increase the number of patient visits. The KMU Madura Eye Clinic has seen an increase in the number of patient visits in recent years. This research was conducted at the KMU Madura Eye Clinic. This research uses a descriptive qualitative method. Data collection techniques using interviews and observation. The informants in this study were the head of the KMU Madura Eye Clinic branch, the ER (Eye Representative) section and the admin section. The purpose of this study was to find out and describe what strategies were designed by the KMU Madura Eye Clinic so that there was an increase in the number of patient visits. The results of this study are that the KMU Madura Eye Clinic made several strategies to increase the number of patient visits including collaborating with BPJS, influencing WOM or (Word Of Mouth), promotion through social media and making visits to FKTP (First Level Health Facilities). Of the four strategies designed as a whole greatly affect the increase in patient visits
PENGARUH TINGKAT INFLASI DAN TINGKAT SUKU BUNGA TERHADAP HARGA SAHAM (STUDI KASUS PERUSAHAAN TAMBANG YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2021)
Get PDFThis study aims to examine the effect of inflation and interest rates on stock prices in mining companies listed on the Indonesian Stock Exchange in 2017-2021. The type of data used in this research is quantitative data in the form of financial reports from 2017-2021, and reports from Bank Indonesia on interest rates and inflation rates. The sample in this study amounted to 36 companies. Data analysis techniques in this study used the classical assumption test, hypothesis testing, multiple linear regression, and the coefficient of determination test. Data processing in this study used the SPSS Software (Statistics Package for the Social Sciences) 20.0 for windows. The results of this study prove that the inflation rate has a negative and significant effect on stock prices, while interest rates do not have a significant effect on stock prices. Simultaneously inflation and interest rates have no effect on stock prices.This study aims to examine the effect of inflation and interest rates on stock prices in mining companies listed on the Indonesian Stock Exchange in 2017-2021. The type of data used in this research is quantitative data in the form of financial reports from 2017-2021, and reports from Bank Indonesia on interest rates and inflation rates. The sample in this study amounted to 36 companies. Data analysis techniques in this study used the classical assumption test, hypothesis testing, multiple linear regression, and the coefficient of determination test. Data processing in this study used the SPSS Software (Statistics Package for the Social Sciences) 20.0 for windows. The results of this study prove that the inflation rate has a negative and significant effect on stock prices, while interest rates do not have a significant effect on stock prices. Simultaneously inflation and interest rates have no effect on stock prices