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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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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.
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 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 Mentari Pramudyani Elyanto Nadya Claraswati Nahdiah Ramadhanty Noviana Laurencia Nugraheni, Rizkyana Nurindrayani, Aulya Nurul Achmalia Oktavia, Dian Pilka Nursari 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