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Salshabilla Nayma
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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Abstract

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.
Penerapan Teori Triangle Dalam Mendeteksi Kecurangan Laporan Keuangan Rizka Fazria; Salsabila Azzahro Lubis; Alma Hafsa Fadilah; Salshabilla Nayma; An Suci Azzahra
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i2.2958

Abstract

This study aims to analyse the application of Fraud Triangle Theory in detecting financial statement fraud through a literature study of 20 scientific articles published in 2023-2024. The Fraud Triangle Theory developed by Donald R. Cressey highlights three main elements that cause fraud, namely pressure, opportunity, and rationalisation, all of which must be present for fraud to occur. Based on analysis of the selected articles, it was found that pressure, both internal and external, was the main driver of financial statement fraud, with 19 out of 20 articles stating a significant influence. The element of opportunity was also consistently identified as an important factor, where weaknesses in internal control opened up space for financial manipulation. Meanwhile, rationalisation plays a role in morally or ethically justifying fraudulent acts. This study confirms that the three elements of Fraud Triangle Theory significantly influence the occurrence of financial statement fraud and provides recommendations for future fraud detection models to focus more on identifying indicators of pressure, opportunity and rationalisation in the company's internal control system to effectively improve fraud prevention and early detection
Analisis Laporan Keuangan Di Era Digital: Tantangan Dan Peluang Bagi Perusahaan Modern (Studi Review Jurnal) Cristanti Panjaitan; Salshabilla Nayma; Intan Afriliyani; Fitri Yani Panggabean
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i2.2960

Abstract

Digital transformation has brought about fundamental changes in corporate financial reporting. Technologies such as cloud computing, big data, and ERP are now utilised in the process of recording and presenting financial information. This research aims to examine in depth the influence of digitalisation on modern corporate financial reporting using a literature study approach. Eight national and international journals were used as the basis of analysis, covering issues such as efficiency, transparency, data security, and human resource readiness. The study results show that digitisation has a positive impact on reporting speed, information accuracy, and investor confidence. However, the main challenges still revolve around data security and the readiness of technology and human resources, especially in MSMEs. This study provides strategic recommendations in the form of strengthening digital infrastructure, human resource training, and regulations that support digital-based financial reporting. It is hoped that the results of this study can contribute to encouraging broader and safer digital transformation in the financial sector. Similar research was also conducted by Aprilia, Damanik, and Panggabean (2024) which highlighted the importance of applying appropriate accounting standards in the preparation of MSME financial reports.
Co-Authors Abel Sonia S Alma Hafsa Fadilah Annisa Khairani azzahra, an suci Cristanti Panjaitan Fitri Yani Panggabean Intan Afriliyani Rizka Fazria Salsabila Azzahro Lubis Yulia Ribuna Br Bangun