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Annisa Khairani
Universitas Pembangunan Panca Budi
Economics, Econometrics & Finance Engineering

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Pengaruh Leverage, Ukuran Perusahaan, dan Profitabilitas Terhadap Tax Avoidance Yulia Ribuna Br Bangun; Annisa Khairani; Salshabilla Nayma; Abel Sonia S; An Suci Azzahra
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 1 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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The effect of leverage, company size, and profitability on tax avoidance efforts in businesses engaged in the industrial sector. Leverage is measured by DAR, company size is measured by Ln (total assets), Profitability is measured by ROA and tax avoidance by ETR. The focus of quantitative research is industrial companies listed on the IDX. The number of samples collected using the purposive method was 19. Secondary data was used from the 2020-2024 financial statements. To complete this analysis, hypotheses and classical assumptions were tested. The results showed that tax avoidance was not affected by leverage, business size, or profitability.
Literatur Review Teori Hexagon Dalam Mendeteksi Fraud Pada Laporan Keuangan Annisa Khairani; Yulia Ribuna Br Bangun; Abel Sonia S; An Suci Azzahra
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 1 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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This article reviews the hexagon theory in detecting fraud in financial statements. This article aims to find out how the results of research in 2025 regarding the hexagon theory in detecting fraud in financial statements? And what are the measurement indicators of the 2025 research results regarding the hexagon theory in detecting fraud in financial statements? The method of writing this scientific article is with qualitative methods and literature review (Library Research). Data obtained from conducting literature studies from various studies on fraud conducted in 2025 from national journals obtained from the Google Scholar page and researchers conducted for all studies in Indonesia. Researchers conducted data searches using the keyword “Hexagon Theory in Detecting Fraud”. The results obtained the most influential factor in detecting fraudulent financial statements is stimulus in 9 articles. Then the next factors are capability in 7 articles, collusion in 6 articles, opportunity in 5 articles, rationalization in 5 articles, and arrogance in 5 articles. The results obtained in the measurement indicators are stimulus with 3 projections, opportunity with 3 projections, rationalization with 2 projections, capability with 1 projection, arrogance with 6 projections, and collusion with 5 projections.
Analisis Persepsi Pelaku UMKM Terhadap Penerapan Laporan Keuangan Berbasis SAK EMKM Pada Usaha Pabrik Opak Adila Sari; Annisa Khairani; Pricillia Deborah Valentine; Nayla Nurul Putri; Yulia Ribuna Br Bangun; Riska Franita
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 1 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to inform the perception of actors towards the implementation of financial statements based on SAK EMKM and to find the factors that influence it. One of the food processing MSMEs in Binjai City was the subject of the study, which was conducted using a qualitative phenomenological approach through in-depth interviews. The results show that MSME players realise how important financial recording is for the continuity of their business, but they still lack understanding and application of SAK EMKM. Factors such as education and business experience improve MSME players' perceptions of SAK EMKM, and the two main barriers to implementing SAK EMKM are lack of socialisation and time constraints. Based on the results of interviews with MSME business actors, opak factories do not yet have knowledge about the application of SAK EMKM-based financial reports, which aim to make it easier for MSME actors to calculate business financial reports properly and correctly.
Co-Authors Abel Sonia S Adila Sari azzahra, an suci Nayla Nurul Putri Pricillia Deborah Valentine Riska Franita Salshabilla Nayma Yulia Ribuna Br Bangun