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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi JMM17: Jurnal Ilmu Ekonomi dan Manajemen MNJ (Malang Neurology Journal) Jurnal Riset Akuntansi dan Keuangan Jurnal Manajemen Kesehatan Yayasan RS.Dr. Soetomo Jurnal Pengabdian Masyarakat AbdiMas Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jesya (Jurnal Ekonomi dan Ekonomi Syariah) International Journal of Nursing and Health Services (IJNHS) BALANCE Jurnal Akuntansi dan Bisnis Dinasti International Journal of Education Management and Social Science International Journal of Economics Development Research (IJEDR) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Science Midwifery Journal of Nursing and Public Health (JNPH) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Journal of Economics and Business UBS Kontigensi: Jurnal Ilmiah Manajemen Bima Journal : Business, Management and Accounting Journal Jurnal Abdimas Kartika Wijayakusuma Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Jurnal Locus Penelitian dan Pengabdian Jurnal Ekonomika Dan Bisnis Balance : Jurnal Akuntansi dan Manajemen Eduvest - Journal of Universal Studies Benefit : Journal of Bussiness, Economics, and Finance Mutiara: Multidiciplinary Scientifict Journal IIJSE Jurnal Pengabdian Sosial Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam RESLAJ: Religion Education Social Laa Roiba Journal Toplama Jurnal Penelitian Pendidikan Indonesia Accounting Analysis Journal Journal of Ekonomics, Finance, and Management Studies
Ramadhan, Yanuar
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The Effect of Profitability, Corporate Social Responsibility Disclosure, Deferred Tax Expense on Tax Avoidance Zega, Yosua; Ramadhan, Yanuar
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5407

Abstract

This study aims to explore tax avoidance in Indonesia through manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. Tax avoidance is a strategy used by companies to minimize their tax obligations. Tax avoidance can be examined from several factors, namely profitability, corporate social responsibility disclosure, and deferred tax liabilities. Tax avoidance is a legal action but is considered unethical because it involves efforts to minimize the amount of tax owed. This study uses a purposive sampling method with secondary data sources, namely annual reports and sustainability reports. Data processing uses SPSS with classical assumption tests and regression tests using multiple linear regression. The results show that profitability has a negative effect on tax avoidance, corporate social responsibility disclosure has no effect on tax avoidance, and deferred tax liabilities have a positive effect on tax avoidance. Meanwhile, profitability, corporate social responsibility disclosure, and deferred tax liabilities simultaneously affect tax avoidance.
Pendeteksian Manipulasi Laporan Keuangan pada Perusahaan Konstruksi Menggunakan Model Beneish M-Score Komala, Sefrilia Sandra; Rahman, Fadillah Aditya; Putra, M Diarama Kurnia; Sulistiawati, Sulistiawati; Ramadhan, Yanuar
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 11 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i11.8803

Abstract

This study aims to detect potential financial statement fraud in the Indonesian construction sector using the Beneish M-Score model. This study aims to test how effective this model can function as an early warning tool in identifying accounting manipulation in public companies. This study uses a quantitative descriptive approach. Secondary data were obtained from audited annual financial statements of five large construction companies listed on the Indonesia Stock Exchange for the fiscal years 2023 and 2024. The Beneish M-Score model was applied using eight financial ratios (DSRI, GMI, AQI, SGI, DEPI, SGAI, TATA, and LVGI), and the results were interpreted based on the set threshold of -2.22. The analysis showed that four companies did not exhibit signs of manipulation, with M-Scores below -2.22. However, PT Waskita Karya showed a partial M-Score of -1.82, indicating a strong signal of potential financial statement fraud. This highlights the relevance of the model in identifying warning signs, particularly in companies with complex financial structures. This study is limited by the partial calculation of M-Score components due to data availability constraints (e.g., DEPI, SGAI, TATA, LVGI). Additionally, this study does not involve forensic audits to confirm actual fraud. Nevertheless, this study suggests that regulators, investors, and auditors should integrate the Beneish model as an initial filter in assessing fraud risk, particularly in project-based and capital-intensive industries such as construction.
Analisis Potensi Fraud Laporan Keuangan Perbankan: Studi Empiris Menggunakan F-Score Andreas, Kresencia Yolanda; Faradila, Nazwa Hana; Chandra, Monica; Prakoso, Daniel Satrio; Ramadhan, Yanuar
Reslaj: Religion Education Social Laa Roiba Journal Vol. 7 No. 11 (2025): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v7i11.9149

Abstract

This study aims to analyse indications of financial statement fraud in the banking sector classified as Core Capital Group (KBMI) 3 and 4 listed on the Indonesia Stock Exchange (IDX) for the period 2024. This study employs a quantitative approach using the Dechow F-Score as a tool to detect indications of fraud. The data used are sourced from the public financial statements of banking companies. The results of the study indicate that nearly all banks in KBMI 3 and 4 show no indications of financial statement fraud. This study contributes to the development of literature by applying the Dechow F-Score to the Indonesian banking sector. The main limitation of this study lies in the sample size of 13 companies. Nevertheless, the results of this study provide important implications for being more vigilant against indications of fraud.
Co-Authors A.F., Safiani A.S., Barlia ACHMAD RIFAI Adiba, Rizqi Hasna Afiffah, Junita Nur Ahmad, Ardian Alamsyah, Naditha Ersa Auryn Andika, Dade Andreas, Kresencia Yolanda Aqila Hanna Latifa Ar Rasit Arethusa, Dicky Andreas Arzeta, Davina Atthariq, Muhammad Audy Laura Gladisya Cahayani, Wike Astrid Caprina, Tiffany Carlo, Ronald Damayanti, Alia Sri Danuri, Heri Darmatika, Winingtias Daulay, Agung P. Dwi Anggraeni Edi Hamdi Erick Ferdiawan, Erick Ernawati Ernawati Erry Yudhya Mulyani Erwan Baharudin Fajri , Fuad Faradila, Nazwa Hana Felix Gunawan Giovany, Kenny Hariyantob, Bryan Michael Haryanto Prakasa, Agris Hendra Kusuma, Helmy Hendrani, Ai Henry Arianto Heriyanti Heriyanti, Heriyanti Herman Prasetyo Hilmy, Mohamad Reza Hilmy, Mohammad Reza Hutabarat, Alexander Romulo Indah Permatasari, Lydia Irdan, Irdan Irianto, Hengky Prabowo Isnaeni, Wirdatul Josephin Cornellius Jusat, Idrus K., Yosefin K.M., Novera Karnando, Joni Komala, Sefrilia Sandra Kumala, Ratna Dewi Kurnianingsih, Nia Kusumapradja, Rokiah Laelani, Sofi Nur Eka April Laksono, Sherli Suci Lalenoh, Susan Laurent, Agnes Fanny Leasa, Merlisye M Safari, Jenjen M. Natsir Nugroho, M. Natsir Madjid, Suhirman Maharani, Novera K. Malika, Ghina Wafa Martin, Boyke Monica Chandra Muallifah, Siti Muharom, Ahmad Muhonis, Daniel Ananda Mukti, Chitra Nadia, Ananta Arta Nazruddin Safaat H Nofierni, Nofierni Ona Delang, Teresa Parlin, Kristina Permatasari, Wan Variani Prakoso, Daniel Satrio Purwantoro, Aletha Kevina Putri Putra, Jusintri Putra, M Diarama Kurnia Putri R, Septy Qamar, Syam Sawal Rahmadiani, Ulfa Siti Rahman, Fadillah Aditya Ramadhaningsih, Devi Ramdani, Novi Afriyani Ridhovan, Andreanov Rismayani, Maya Rosadi, Rizky Meydina Viersha Rosdiana Rosdiana Roviuddin, Roviuddin Sabrina , Salya Widya Samuel, Binsar Sandrawati, Agnes Saptaningsih, Agusdini Banun Saptari, Dhany Sarumaha, Lutgardis H. Y. Sopianti, Yusi Stevu Denito, Steven Subagyo, Imam Suherman, Ruben Sulistiawati Sulistiawati Sunardi, Adisty Aulia Kamarani Sunjaya, Robi Susetiawan, Teguh Swandana, Yanuar Ajie Syalsha Aisya Fasha Syukriati, Selviana Tantri Yanuar Rahmat Syah TEGUH PRAYITNO Tjandra, Clarissa Toruan, Melfa Lamria B. L. Tuti Alawiyah Vega, Shanro Mayra Vicky Firmansyah, Muhammad Wahono, Agung Tri Wahyuni Dian Purwati Widy Maulana Iqbal Widyanto, Ilham Aditya Wijaya, Silvie Adistiana Wijaya, Suryanto Wongso, Stevanus Bram Mario Wulandari , Gustina Yani Ariwibowo Yudhantara, Dearisa Surya Zega, Yosua ‘Aisy, Nabilah Rohadatul