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All Journal Journal of Accounting Research, Organization and Economics (JAROE) Journal Research of Social Science, Economics, and Management Interdisciplinary Journal of Advanced Research and Innovation
A, Nuraini
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences

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FINDINGS ON FRAUD IN FINANCIAL MANAGEMENT: PROFESSIONAL EXPERIENCE, EXPERTISE, AND PROFESSIONAL ETHICS OF GOVERNMENT INTERNAL SUPERVISORS Putra, Irfansyah; A, Nuraini; Dedi Priantana, Riha
Interdisciplinary Journal of Advanced Research and Innovation Vol. 1 No. 2 (2023): Interdisciplinary Journal of Advanced Research and Innovation
Publisher : Ravine Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58860/ijari.v1i2.21

Abstract

The purpose of this study was to determine the effect of Professional Experience, Expertise, and Professional Ethics on Findings of SKPD Financial Management Fraud. The population in this study were all Government Internal Supervisors, totaling 28 people. The sample in this study is a census of 45 SKPD. Respondents in this study were 28 Auditors for Government Internal Supervisory Apparatuses. Data analysis in this study used multiple linear regression, which was processed with the SPSS program (Statistical Package For Social Science). The results showed that professional experience, expertise, and professional ethics (both jointly and simultaneously) positively and significantly affected findings of SKPD financial management fraud. Professional experience has a positive effect on findings of SKPD financial management fraud, the expertise of the government's internal supervisory apparatus partially has no effect on findings of SKPD financial management fraud, and professional ethics has a positive effect on findings of SKPD financial management fraud.
The Influence of Political Connections, Related-Party Transactions, and Corporate Governance on Tax Avoidance in Manufacturing Companies Listed on the Indonesia Stock Exchange Nashir, Muhammad; A, Nuraini; Priantana, Riha Dedi
Journal Research of Social Science, Economics, and Management Vol. 3 No. 2 (2023): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v3i02.549

Abstract

This study aims to examine the influence of political connections, related-party transactions, and corporate governance on tax avoidance. The sample for this research consists of manufacturing companies listed on the Indonesia Stock Exchange during the period of 2014-2019. The sample was selected using purposive sampling technique, resulting in 25 companies. The analytical technique employed in this research is panel data regression analysis using Eviews version 10 software. The research findings indicate that political connections, related-party transactions, the proportion of independent commissioners on the board, audit quality, and the audit committee have a significant influence on tax avoidance in Indonesian manufacturing companies.
Cash Holding in Manufacturing Companies: A Study of Indonesia Musa, Ardani; Arfan, Muhammad; A, Nuraini
Journal of Accounting Research, Organization and Economics Vol 3, No 3 (2020): JAROE, Vol.3 No.3 December 2020
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v3i3.17290

Abstract

Objective This study aims to examine the effect of company size, net working capital, and financial leverage on cash holding in manufacturing companies listed on the Indonesia Stock Exchange. Design/methodology This study is a hypothesis testing research using secondary data in the form of the financial statements of the sampled companies. Its population includes manufacturing companies listed on the Indonesia Stock Exchange for the period of 2012-2016. 87 companies were taken as samples according to predetermined criteria and 435 observations were made. To test the hypotheses, panel data regression analysis was used, where the fixed effect model (least square dummy variable-LSDV) was selected as the estimation model.Results The results show that (1) company size has no effect on cash holding in manufacturing companies for the 2012-2016 period, and (2) net working capital and financial leverage have a negative effect on cash holding in manufacturing companies in the 2012-2016 period. The results support the existing hypothesis and theories such as trade off theory, agency theory, and pecking order theory. In addition, the results of this study can be used as a reference for investors and creditors whose net working capital and financial leverage are important factors in assessing the cash holdings of manufacturing companies in Indonesia, so that they can be used as basic guidelines in making investment decisions and financing company activities. Furthermore, the results of this study are also useful for managers of manufacturing companies in Indonesia in determining the optimal level of cash holding in which it is necessary to consider two influencing factors: net working capital and financial leverage.
Co-Authors Dedi Priantana, Riha Muhammad Nashir Musa, Ardani Putra, Irfansyah Riha Dedi Priantana Syamsiar, Syamsiar