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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi AKSES: Jurnal Ekonomi dan Bisnis J-MAS (Jurnal Manajemen dan Sains) Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL PENDIDIKAN TAMBUSAI OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Transparansi Jurnal Ilmiah Ilmu Administrasi JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Jurnal Riset Akuntansi Politala Ilomata International Journal of Tax and Accounting Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Journal of Management - Small and Medium Enterprises (SME's) Jurnal Ekuilnomi Jurnal Ilmiah Wahana Pendidikan Jurnal Ekonomi JURNAL ILMIAH GLOBAL EDUCATION Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal Research of Social Science, Economics, and Management PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Ilmiah Research Student RESLAJ: Religion Education Social Laa Roiba Journal Journal of Innovative and Creativity JER Jurnal Mahasiswa: Jurnal Ilmiah Penalaran dan Penelitian Mahasiswa J-CEKI
Menik Indrati
Universitas Esa Unggul
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Mathematics Medicine & Pharmacology Social Sciences Other

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The Effect of Tax Expenses, Tunneling Incentives, and Level of Debt on Transfer Pricing Wulandari Agustiningsih; Gebrina Riski; Eny Purwaningsih; Hermanto Hermanto; Menik Indrati
JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Vol 7, No 1 (2022): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/ja.v7i1.821

Abstract

This study examine effect of tax expenses, tunneling incentives and leverage on transfer pricing. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. Sampling was determined using purposive sampling in order to obtain a sample data of 22 from 179 population data. The type of data used is secondary data obtained from the website www.idx.co.id.  The analytical method used is multiple regression analysis. The results shown in this study indicate that tax expense and leverage do not have a significant effect on transfer pricing while tunneling incentives have a significant positive effect on transfer pricing.
Corporate Governance Mechanisms and Possible Financial Statements Containing Fraud Menik Indrati; Hermanto Hermanto; Eny Purwaningsih; Wulandari Agustinah; Aulia Sarikha
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.2805

Abstract

The aim of this study is to ascertain effect of Corporate Governance mechanisms on the possibility of financial statements containing fraud. This study examines the size of the board of commissioners as determined by the total number of board members in a company, the proportion of independent board members as determined by the proportion of an organization's board of directors that are independent as a percentage of the total number of board members, and board members with international experience. The audit committee's and worldwide audit's efficacy is evaluated by assigning a code one if all necessary information is released, a code two if Indonesia is informed but does not comply with the Code of Good Corporate Governance, and a code three if no information is provided. The Beneish M-Score measures financial statement fraud. The company indicated manipulator would be given code one if not indicated code 0. The company's size is quantified by the logarithm of the company's total assets in year t, leverage is measured by dividing total debt by total equity, and the company's age is estimated based on the number of years since the corporation was incorporated. On the Stock Exchange. A sample in this study of 100 non-financial companies listed on the Indonesia Stock Exchange in 2019. The statistical method used is binary logistics analysis. The findings of this study indicate that board size does not affect the likelihood of financial statements containing fraud; the proportion of independent board members does not affect the possibility of financial statements preventing fraud; board members with international experience do not affect the likelihood of financial statements preventing fraud.
Management Ownership, Audit Committee, Independent Commissioner, And Company Size Affect the Integrity of Financial Statements Menik Indrati; Gilang Andhika Marsa
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 4 (2022): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i4.7265

Abstract

The purpose of this study is to analyze the effect of managerial ownership, audit committee, independent commissioner, and firm size on integrity of financial statement. This study consists of four independent variables consisting of managerial ownership is proxied by the proportion of share ownership by management, the audit committee is proxied by the number of audit committee meetings, independent commissioners are proxied by the proportion of independent commissioners, and company size is proxied by LN total assets, and one variable dependent namely the integrity of financial statements proxied by earnings management. In this study, there were 84 companies that met the research criteria with the object of research being non-financial industrial sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2020. The results indicate that managerial ownership, audit committees, independent commissioners, and firm size has simultaneous effect on earnings management. The managerial ownership variable has negative effect on earnings management. The audit committee has no effect on earnings management. Independent commissioners have negative effect on earnings management. Firm size has no effect on earnings management. This research can also be an evaluation material for companies and investors and provide additional information about what factors affect earnings management.
The Effect of Profitability, Liquidity, Leverage and Company Size on the Company's Dividend Policy Menik Indrati; Kristine Amelia
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6191

Abstract

This study aims to test and analyses the effect of Profitability, Liquidity, Leverage and Company Size on Dividend Policy in the LQ45 index company sector listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. This study used the causality method. The population in this study was 45 companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period with a purposive sampling technique. The data analysis technique used is multiple regression analysis using SPSS version 26. The hypothesis test consists of a simultaneous test (statistical test F), a partial test (statistical test T), and a multiple linear regression test. The results of this study show that simultaneously the variables of Profitability, Liquidity, Leverage and Company Size affect the company's Dividend Policy. Partially, the Profitability variable affects dividend policy, and leverage negatively affects dividend policy. Meanwhile, the liquidity and company size variables do not affect the Dividend Policy.
Analysis of Effect on Asset Return, Return on Equity, Earning Per Share, and Net Profit Margin on Share Price on Banking Company Agnes Claudia; Menik Indrati
Journal Research of Social Science, Economics, and Management Vol. 1 No. 2 (2021): Journal Research of Social Science, Economics and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1736.47 KB) | DOI: 10.59141/jrssem.v1i2.10

Abstract

The purpose of this study was to analyze the effect of Return On Assets (ROA), Return On Equity (ROE), Earning Per Share (EPS), and Net Profit Margin (NPM) on stock prices. In this study, there is one dependent variable, namely stock prices, and four independent variables, namely Return On Assets (ROA), Return On Equity (ROE), Earning Per Share (EPS), and Net Profit Margin (NPM). Return on Assets (ROA) is measured by dividing net income by total assets in the company. Return On Equity (ROE) with return on common equity and net return on common equity, which measures the return on investment of ordinary shareholders. Net Profit Margin (NPM) is calculated by dividing the total net profit earned by the company by each sale made. Earning Per Share (EPS) by dividing the number of each ordinary share produced during a specific period by the shares outstanding, measured by dividing the total period income available to shareholders from the company's common shares by the number of ordinary shares outstanding. The population and sample are 35 companies with banking companies listed on the Indonesia Stock Exchange during 2017 – 2019, so that the research sample is 35 samples, namely 105 companies. The results of this study indicate that Return On Assets (ROA) does not affect stock prices, Return On Equity (ROE) is detrimental to stock prices, Earning Per Share (EPS) has a positive effect on stock prices, and net income. Margin (NPM) does not affect stock prices.
Financial Statement Detection Using Fraud Diamond Menik Indrati; Nadya Claraswati
Journal Research of Social Science, Economics, and Management Vol. 1 No. 2 (2021): Journal Research of Social Science, Economics and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (719.952 KB) | DOI: 10.59141/jrssem.v1i2.13

Abstract

This study aims to detect fraudulent financial statements using the theory fraud diamond. Financial statement fraud is measured using the Modified Jones Model. Disclosure of accrued income from credit sales and accrued receivables of the company is the reason for using the Modified Jones Model. In this study, the authors add the use of the receivables ratio as a proxy variable from the nature of the industry so that the most suitable research model used in detecting financial statement fraud is using the Modified Jones Model. The population in this study are all property and sector companies real estate listed on the Indonesia Stock Exchange for the 2015-2019 period. The sample in this study was 20 companies (100 company data with an observation period of 5 years) in the property and sector real estate listed on the Indonesia Stock Exchange from 2015 to 2019. Using multiple linear regression statistical methods and hypothesis testing using SPSS version 26. This study indicates that financial stability, target, and auditor change do not affect financial statement fraud. Meanwhile, external pressure, the nature of the industry, and total accruals affect fraudulent financial statements.
Effect Of Receivables, Inventories, and Payables On Working Capital Dian Oktavia; Menik Indrati
Journal Research of Social Science, Economics, and Management Vol. 1 No. 2 (2021): Journal Research of Social Science, Economics and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1606.281 KB) | DOI: 10.59141/jrssem.v1i2.15

Abstract

This study aims to analyze the effect of receivables, inventories, and payables on working capital. Receivables are measured by dividing total credit sales by the company's average receivables, inventories are measured by dividing the total cost of goods sold by the average inventory, and payables are measured by dividing the total purchases by the average trade payables. Firm size is measured by the logarithm of the company's total assets in year t, leverage is measured by dividing total debt by total equity, and profitability (ROA) is measured by the percentage of net profit after tax to total assets. The sample in this study was 30 companies, with 90 data. The object of research is a manufacturing company listed on the Indonesia Stock Exchange in 20 – 2019. The statistical methods used in this study are descriptive statistical analysis and inferential analysis which include classical assumption testing, multiple regression analysis, and hypothesis testing, using the SPSS program. The results of this study indicate that the receivables variable partially hurts working capital. Inventories partially have a positive effect on working capital. Debt partially does not affect working capital. The conclusion from the results of this study indicates that receivables, inventories, and payables affect working capital. The test results show that receivables have no partial effect on working capital, while inventory has a significant positive effect on working capital and debt does not partially affect working capital.
The Influence of Capital Intensity, Inventory Intensity, and Profitability on Tax Aggressiveness with Debt Levels as a Moderating Variable Riski Ayu Fitriani; Menik Indrati
Ilomata International Journal of Tax and Accounting Vol. 4 No. 2 (2023): April 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v4i2.678

Abstract

This study's objective was to analyze the impact of capital intensity, inventory intensity, and profitability on tax aggressiveness, with debt level serving as a moderator. This study includes three independent factors, namely Capital Intensity, Inventory Intensity, and Profitability; one dependent variable, namely Tax Aggressiveness; and one moderating variable, namely Debt Level or Leverage. In this study, 17 firms out of a total observation of 45 companies with research objects on the LQ45 company index listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021 met the inclusion requirements. According to the findings of this study, capital intensity has a beneficial effect on tax aggression. The variable inventory intensity has no positive impact on tax aggression. The unpredictable profitability has a favorable impact on tax aggressiveness. The association between capital intensity and tax aggression cannot be moderated by the variable of leverage. The association between inventory intensity and tax aggression cannot be moderated by the variable of leverage. The variable of leverage moderates in a positive way the association between profitability and tax aggression. This research can also be used to encourage investors and shareholders to receive financial statement information offered by companies with greater care when making investment decisions. For companies to be able to determine positive policies that can maintain business continuity and can meet the expectations of shareholders will carry out tax aggressiveness.
EFFECT OF LEVERAGE, COMPANY SIZE AND WORKING CAPITAL TURNOVER ON FIRM VALUE WITH PROFITABILITY AS MEDIATION VARIABLE Menik Indrati; Listya Ayu Artikasari
Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study was to analyze the effect of leverage, firm size and working capital turnover on firm value with profitability as a mediating variable. This research consists of four independent variables consisting of Leverage proxied by DER, Company Size proxied by Ln(Asset), Working Capital Turnover which is proxied by WCTO and Profitability which is proxied by ROE, as well as one dependent variable namely Company Value proxied by PBV . In this study there were 153 companies that met the criteria from a total of 719 observations with research objects in non-financial sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2021. The measurement of this study used Econometric Views 12 (Eviews 12 ). The results of this study indicate that leverage has a negative effect on profitability. Firm size has a positive effect on profitability. Working Capital Turnover has no effect on Profitability. Leverage has no effect on Firm Value. Firm size has a positive effect on firm value. Working Capital Turnover has no effect on Company Value. And Profitability can mediate Firm Size to Firm Value. This research can also be taken into consideration for investors and shareholders to be more careful in receiving financial statement information provided by companies in making investment decisions because this research focuses more on internal financial reports.
PENGARUH MANAGEMENT CHANGE, UKURAN PERUSAHAAN, DAN OPINI AUDIT TERHADAP AUDITOR SWITCHING Rahmadhani Diea Nuraulia; Menik Indrati
JURNAL ILMIAH RESEARCH STUDENT Vol. 1 No. 2 (2023): November
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jirs.v1i2.141

Abstract

This study is to analyze the effect of management change, company size, and audit opinion on auditor switching. The independent variables of management change, audit opinion and the dependent variable of auditor switching are calculated using dummy variable measurements, while the independent variable firm size is measured by measuring the logarithm of total assets. This research was conducted using a purposive sampling technique using a sample of transportation sub-sector companies listed on the IDX from 2018 to 2021 and obtained 15 companies that met the research criteria with a total of 60 annual report data as observation material. The data analysis method that researchers use is logistic regression analysis. The results of this study state that partially management change, company size and audit opinion do not have a significant positive effect on auditor switching. This research can be a consideration for investors and shareholders to pay more attention to their financial reports, especially to the results of audits issued by companies with the aim that new investors or prospective investors are not wrong in choosing investment decisions. For companies to be more thorough in making or selecting decisions in conducting auditor switching. And for auditors with this research it is hoped that they will not establish cooperative relationships that are too long with clients that can interfere with the auditor's independence.
Co-Authors Achmalia, Nurul Agnes Claudia Agustiningsih, Wulandari Anggraeni, Herlina Anggraini, Desia Fitri Asofyan, Arif Andi Aulia Sarikha Azizah, Intan Baskara, Ika Claraswati, Nadya Claudia, Agnes Datun, Fajar Wakhi Dian Oktavia Elyanto, Mentari Pramudyani Endang Kartini Situmorang, Jesenia Eny Purwaningsih Eny Purwaningsih, Eny Faaroek, Safiani Febriani, Meri Gebrina Riski Gilang Andhika Marsa Handayani, Rafika Hartati, Siti Annisa Hermanto Hermanto Hermanto, Hermanto Kasih, Restu Tiara Kristine Amelia Kurniawan, Priscilla Angel Listya Ayu Artikasari MAHARANI, MELINDA Mardiyanti, Mira Martin, Boyke Nadya Claraswati Nahdiah Ramadhanty Noviana Laurencia Nugraheni, Rizkyana Nurindrayani, Aulya Nurul Achmalia Oktavia, Dian Prasetyo, Wisnu Budi Pristha, Anggita Aryunia Purwaningsih, Eny Putri, Eka Noviana Rahmadhani Diea Nuraulia Ramadhaningsih, Devi Ramdhanti, Moza Rinjani, Fatima Rinjani, Sekar Ayu Riski Ayu Fitriani Rizkyana Nugraheni Roffai, Muhammad Samuel, Binsar Septian, Irfan Siti Annisa Hartati Tania Audinawati Br Tarigan Wrensiska, Dwi Wulandari Agustinah Yuni Ratna Sari Yunia Andini