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All Journal Jurnal Ekonomi dan Bisnis Jagaditha Kinerja: Jurnal Ekonomi dan Manajemen Jurnal Proaksi Value: Jurnal Manajemen dan Akuntansi JAF- Journal of Accounting and Finance JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Muhammadiyah Manajemen Bisnis (JMMB) Journal of Accounting and Finance Management (JAFM) Jurnal Pendidikan Siber Nusantara Journal of Innovative and Creativity Jurnal Humaniora, Ekonomi Syariah dan Muamalah Jurnal Siber Transportasi dan Logistik Siber International Journal of Digital Business Greenation International Journal of Economics and Accounting Dinasti Information and Technology Dinasti Accounting Review
Annisa Fitri Anggraeni
Faculty Of Economics And Business, Winaya Mukti University, Bandung, Indonesia
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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The Effect of Fraud Hexagon and Earnings Management on Financial Statement Fraud in Pharmaceutical and Cosmetic Companies Listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 Period Anggraeni, Annisa Fitri; Fairuz, Sena
Dinasti Accounting Review Vol. 2 No. 4 (2025): Dinasti Accounting Review (April - June 2025)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v2i4.3173

Abstract

This study aims to analyze the effect of Fraud Hexagon and Earnings Management on Financial Statement Fraud in pharmaceutical and beauty sector companies listed on the Indonesia Stock Exchange for the 2022–2024 period. Fraud Hexagon consists of six variables, namely stimulus, capability, opportunity, rationalization, arrogancy, and collusion. In this study, stimulus is proxied by financial targets, capability is proxied by changes in directors, opportunity is proxied by nature of industry, rationalization is proxied by auditor changes, arrogancy is proxied by calculating the number of CEO pictures, and collusion is proxied by cooperation with the government, while Earnings Management uses the Jones model. The sampling technique used is purposive sampling, resulting in 14 companies as the research sample. The data analysis method used in this study is logistic regression analysis using IBM SPSS 26 software. The results show that the variables financial targets, changes in directors, auditor changes, the number of CEO pictures, and cooperation with the government do not affect financial statement fraud, while nature of industry and Earnings Management have a positive effect on financial statement fraud. Based on these results, it can be concluded that only nature of industry and Earnings Management influence the tendency of financial statement fraud, while the other variables do not show any effect. Future research is recommended to expand the research object, add other variables related to financial statement fraud, and use other detection methods such as the F-Score.
The Effects of Transfer Pricing and Thin Capitalization on Tax Aggressiveness in Multinational Companies Anggraeni, Annisa Fitri; Lastari, Ai
Dinasti Accounting Review Vol. 3 No. 4 (2026): Dinasti Accounting Review (April - June 2026)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v3i4.3175

Abstract

The increase in nominal tax revenue has not been accompanied by an increase in the tax ratio. The low tax ratio indicates the presence of tax avoidance in Indonesia. Some tax avoidance practices that can be employed include transfer pricing and thin capitalization. This study aims to identify and empirically test the effects of thin capitalization and transfer pricing on tax aggressiveness. The data used in this study are secondary data. This study uses a sample of companies in the Primary Consumer Goods (Consumer Non-Cyclicals Goods) sector listed on the Indonesia Stock Exchange from 2022 to 2023. The population of the study consists of 89 companies observed over a two-year period. This study employs a purposive sampling method. The total sample for this study comprises 178 financial statements. The data analysis techniques used include descriptive statistical analysis, estimation of panel data regression models, panel data regression model selection techniques, hypothesis testing, and the coefficient of determination, utilizing the Eviews 13 software. The results of this study indicate that, partially, transfer pricing has a negative and significant effect on tax aggressiveness, and similarly, thin capitalization has a negative and significant effect on tax aggressiveness. Simultaneously, transfer pricing and thin capitalization together have a significant effect on tax aggressiveness.
Acceptance Model of UTAUT2-Based Accounting Information System on The Shopeepay Digital Payment Application Anggraeni, Annisa Fitri; Lestari, Lusi
Dinasti Accounting Review Vol. 3 No. 2 (2025): Dinasti Accounting Review (October - December 2025)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v3i2.3203

Abstract

The effect of performance expectancy, effort expectancy, social influence, facilitating conditions, habit, and hedonic motivation on the use behavior of ShopeePay users in students of the Faculty of Economics and Business, Winaya Mukti University. The research uses a quantitative approach with a survey method. The research population is ShopeePay user students, with a sample of 100 respondents selected using the purposive sampling technique. Data analysis was carried out using multiple linear regression, t-test, F test, and determination coefficient. The results of the study show that social influence, habit, and hedonic motivation have a positive and significant effect on use behavior. On the other hand, performance expectancy, effort expectancy, and facilitating conditions had no significant effect on use behavior. Simultaneously, the six independent variables had a significant effect on use behavior with a Fcal value of 45.520 and an R Square value of 0.746. This shows that 74.6% of ShopeePay usage behavior can be explained by variables in the research model, while the rest is influenced by other factors outside the model. These findings show that usage habits, fun motivation, and social influence are the dominant factors in increasing the use of ShopeePay among students.
The Effect Of Liquidity And Capital Structure On Profitability And Its Implications For Firm Value (A Case Study Of Transportation And Logistics Sector Companies Listed On The Indonesia Stock Exchange For The 2022-2024 Period) Anggraeni, Annisa Fitri; Laeli, Adni Salma
Dinasti Accounting Review Vol. 3 No. 3 (2026): Dinasti Accounting Review (January - March 2026)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v3i3.3209

Abstract

This study aims to examine the effect of liquidity and capital structure on profitability and its implications for firm value in transportation and logistics sector companies for the 2022–2024 period. The research population consists of all transportation and logistics companies listed on the Indonesia Stock Exchange. Using a purposive sampling technique, 31 companies were selected as the sample. The analytical method employed is panel data regression with a Random Effect Model (REM) approach, supplemented by the Sobel test to examine indirect effects through the intervening variable. In this study, liquidity is measured by the Current Ratio (CR), capital structure by the Debt to Equity Ratio (DER), profitability by Return on Assets (ROA), and firm value by Price to Book Value (PBV). The results indicate that, partially, liquidity has no significant effect on firm value, while capital structure has a significant effect on firm value. Furthermore, liquidity and capital structure do not significantly affect profitability, and profitability itself does not significantly influence firm value. Simultaneously, liquidity and capital structure have a significant effect on both firm value and profitability. However, profitability is not yet able to mediate the relationship between liquidity and capital structure on firm value.
Corporate Tax Aggressiveness from Perspective: Capital Structure and Earning Management on Foreign Exchange Bank in Pandemic Era Annisa Fitri Anggraeni; Winna Roswinna; Maria Lusiana Yulianti
Jurnal Ekonomi dan Bisnis Jagaditha Vol. 13 No. 1 (2026): Jurnal Ekonomi dan Bisnis Jagaditha
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.13.1.2026.174-189

Abstract

Tax aggression is an illegal or legal tax planning activity with the aim of obtaining taxable profits through tax evasion or tax avoidance. This Research remains to measure Capital Structure and earning management are considered to be factors that influence the corporate tax aggressiveness. The research method used in this study is quantitative method. The unit of analysis is financial statements from 54 foreign exchange bank on pandemic era (2020-2023), with 216 samples, using panel data regression for hypotheses analysis. Capital structure has a positive influence but unsignificant on corporate tax aggressiveness because the data studied was in the pandemic period, when many banks suffered a significant decline in profits due to credit relief policies. Then, earning management also has a positive influence but unsignificant on the corporate tax aggressiveness, because Banking has become one of the most affected sectors of the pandemic, so banking companies feel no need to do earning management for tax evasion because they are losing condition. The results of the research, capital structure and profit management didn’t have a significant impact on corporate tax aggressiveness, as the government issued a tax harmonization law at the end of 2021 by lowering the corporate tax rate from 25% to 22%, so companies including banks felt no need to do tax planning because they had received special treatment from the government.
Co-Authors Abda Abda Aisyah, Taty Siti Anang Martoyo Anna Noviana Darmawan Darmawan Darmawan Darmawan Deden Komar P devi, Meita candra Dewi, Maya Kusuma Dodi Sukmayana Eprianus Zai Fairuz, Sena Febriyani Damayanti Fitra Eko Agoestian Ganjar, Febriana Gustini, Dine Haryati Haryati Hendri Maulana Indrajati, Indrajati Iwan Ridwan Jaja Juliawati, Poniah Jusdijachlan, R. Kartika Pratiwi Puteri Khania Puteri Hadiyani Khusnanisa Khusnanisa Komar Priatna, Deden Kusnadi, Kisum Laeli, Adni Salma Lasminingrat, Anne Lastari, Ai Lusi Lestari M. Sani Dwi Novida Ismuladi Maria Lusiana Yulianti Maria Lusiana Yulianti Mochamad Zakaria Nancy Monalisa Nandan Limakrisna Ni Gusti Ayu Eka Lovita Dewi Novia Ayu Latifah Nurazia, Nadira Pratiwi Putri, Kartika Rayi, Idham Ramadhan Restu Pebiani Ridwan, S Ridwan, S. Rismunandar, Ichsan Roby Ahada Sudianto Sudianto Sukmayana, Dodi Sumina, Mina Sutopo Sutopo Tita Nuryati Wahyu Saputra, Okta Widiati, Eviana Widiya Avianti Winna Roswinna Winna Roswinna Winna Winna Yunia, Leni