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All Journal JMM (Jurnal Masyarakat Mandiri) Profita : Komunikasi Ilmiah dan Perpajakan JURNAL MANAJEMEN DAN BISNIS EQUILIBRIUM Jurnal Sosial dan Teknologi Abditeknika - Jurnal Pengabdian Kepada Masyarakat Journal of Islamic Economics and Social Science (JIESS) Jurnal Ilmu Ekonomi dan Sosial (JIES) Journal of Sustainable Community Service Jurnal Pengabdian Sosial Economics & Islamic Finance Journal Social & Economic Bulletin Countable (Contemporary Business and Sustainability Science)
Mariyam Chairunisa
Universitas Mercu Buana
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Journal : Jurnal Ilmu Ekonomi dan Sosial (JIES)

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Pengaruh Stabilitas Keuangan Dan Ketidakeffetifan Pengawasan Terhadap Kecurangan Laporan Keuangan yang dimoderasi oleh Penghindaran Pajak pada Bank Umum Syariah di Indonesia Chairunisa, Mariyam
Jurnal Ilmu Ekonomi dan Sosial (JIES) Vol 12, No 1 (2023): Maret 2023
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jies.v12i1.22217

Abstract

This study examines the Effect of Financial Stability and Ineffective Supervision of Financial Statement Fraud moderated by Tax Avoidance at Islamic Commercial Banks in Indonesia in the 2016 – 2020 period. management as an agent with an investor as the principal which often benefits one party, resulting in Financial Statement Fraud. Earnings management as a way to commit financial statement fraud is carried out by the company so that the company looks better than its competitors so that investors who are less careful (inattentive investors) will become victims of the fraud. The research method used is the saturated sample method which uses secondary data in the form of annual reports of fourteen Islamic commercial banks in Indonesia that provide Annual Reports. The data obtained were processed by multiple linear regression analysis using SPSS statistical tools. The results of this study indicate that financial stability has a significant effect on financial statement fraud, while the ineffectiveness of supervision has no significant effect on financial statement fraud. The existence of tax avoidance as a moderating variable does not affect the relationship between the ineffectiveness of supervision on fraudulent financial statements.This research is expected to be a reference for further research. 
Co-Authors Almunawar, Safira Anees Janee Ali Astuti, Retno Puji Astuty Astuty, Astuty Fairas Panca Yudha Gani, Ibrahim Musa KOSASIH KOSASIH, KOSASIH Lucky Nugroho Muntari, Wiji Nurhasanah Nurhasanah Retno Puji Astuti Riawati, Neneng Shinta Melzatia Siti Sarpingah Wiwik Utami Yananto Mihadi Putra