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All Journal Jurnal Ekonomi : Journal of Economic Jurnal Ekonomi Trisakti
Amelia, Rima
Unknown Affiliation
Economics, Econometrics & Finance

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DETEKSI MANIPULASI LAPORAN KEUANGAN MENGGUNAKAN BENEISH M-SCORE PADA PERUSAHAAN BUMN Amelia, Rima; Rahman, Huda Aulia
Jurnal Ekonomi : Journal of Economic Vol 15, No 2 (2024): Jurnal Ekonomi : Journal of Economic
Publisher : Lembaga Penerbitan Unversitas Esa Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/jeko.v15i2.8484

Abstract

The aim of this research is to analyze financial statement manipulation as well as look for the influence of eight financial ratios on financial statement manipulation using the Beneish M-Score method. This research is quantitative, using secondary data. The population of this research is state-owned companies listed on the Indonesia Stock Exchange in 2021–2023. The sampling technique used was a purposive sampling method, so the number of samples was 24 state-owned companies. The data analysis methods used are descriptive statistics, logistic regression testing, and hypothesis testing using SPSS 26 software. The research results show that, partially, the DSRI and GMI variables have a positive effect on financial report manipulation, LVGI and TATA have a negative effect on financial statement manipulation, and AQI, SGI, DEPI, and SGAI have no effect on financial statement manipulation. During the 2021–2023 period, there were 25 companies in the manipulator category, while there were 47 non-manipulator companies.
PENGARUH DIGITALISASI, LITERASI, DAN SANKSI TERHADAP KEPATUHAN WAJIB PAJAK DENGAN KESADARAN MODERASI Amelia, Rima; Budi Yanti, Harti
Jurnal Ekonomi Trisakti Vol. 5 No. 2 (2025): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v5i2.23726

Abstract

Transformasi digital dalam sistem perpajakan belum sepenuhnya menjamin peningkatan kepatuhan wajib pajak karena dipengaruhi oleh literasi, sanksi, dan tingkat kesadaran. Penelitian ini bertujuan untuk menganalisis pengaruh digitalisasi, literasi pajak digital, dan sanksi perpajakan terhadap kepatuhan wajib pajak orang pribadi, serta menguji peran moderasi dari kesadaran wajib pajak. Penelitian ini menggunakan pendekatan kuantitatif dengan penyebaran kuesioner kepada 200 responden dan dianalisis menggunakan metode Structural Equation Modeling berbasis Partial Least Square (PLS-SEM). Hasil menunjukkan bahwa digitalisasi, literasi pajak, dan sanksi perpajakan berpengaruh positif dan signifikan terhadap kepatuhan. Namun, kesadaran wajib pajak hanya memperkuat pengaruh literasi pajak terhadap kepatuhan, bukan pada digitalisasi dan sanksi. Temuan ini menegaskan bahwa peningkatan kepatuhan fiskal di era digital membutuhkan integrasi antara teknologi, edukasi literasi, dan kesadaran wajib pajak sebagai pondasi perilaku sukarela.
Co-Authors Budi Yanti, Harti Huda Aulia Rahman