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All Journal JABE (Journal of Accounting and Business Education) Publikasi Riset Mahasiswa Akuntansi
Octaviani, Gita
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Economics, Econometrics & Finance Education

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Menelusuri Kualitas Laba: Peran Ukuran Perusahaan, Likuiditas, Perataan Laba, Agresivitas Pajak, dan Volatilitas Laba Octaviani, Gita; Budiman, Nita Andriyani; Salisa, Naila Rizki
PUBLIKASI RISETMAHASISWA AKUNTANSI Vol 4 No 2 (2023): Publikasi Riset Mahasiswa Akuntansi
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/prima.v4i2.5877

Abstract

Laba dikatakan berkualitas apabila laba pada laporan keuangan menggambarkan kinerja keuangan yang sebenarnya, sehingga dapat digunakan untuk memperkirakan laba di masa mendatang. Kualitas laba merupakan salah satu hal penting yang diperhatikan investor karena kualitas laba yang tinggi menunjukkan bahwa perusahaan telah dikelola secara efisien, sehingga menghasilkan kinerja keuangan yang maksimal. Penelitian ini bertujuan untuk menguji pengaruh ukuran perusahaan, likuiditas, perataan laba, agresivitas pajak, dan volatilitas laba terhadap kualitas laba. Populasi dalam penelitian ini, yaitu perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia tahun 2017–2021. Teknik pengambilan sampel pada penelitian ini menggunakan teknik purposive sampling. Sampel pada penelitian ini sebanyak 80 sampel. Metode analisis data yang digunakan pada penelitian ini, yaitu analisis regresi data panel. Hasil penelitian ini menunjukkan bahwa likuiditas berpengaruh positif terhadap kualitas laba dan agresivitas pajak berpengaruh negatif terhadap kualitas laba, sedangkan ukuran perusahaan, perataan laba, dan volatilitas laba tidak berpengaruh terhadap kualitas laba.
Determinants of Financial Statement Fraud: An Analysis Based on the Fraud Star Theory Qintharah, Yuha Nadhirah; Octaviani, Gita
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 10, Issue 3, March 2026
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v10i3.63876

Abstract

A number of previous empirical studies have attempted to reveal the existence of This study aims to analyse the elements of the fraud star that can affect the occurrence of financial statement fraud in Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange (IDX). There are 213 samples from 71 companies in the Consumer Non-Cyclicals sector listed on the Indonesia Stock Exchange for the 2021-2023 period. Hypothesis testing is carried out through panel data regression analysis using EViews 12 to test the influence between the dependent variable and the independent variable. Based on the results of partial testing that has been carried out, this study shows that the financial target variable and Ineffective monitoring have no effect on financial statement fraud. Change in auditor, change in director and integrity have a negative effect on financial statement fraud. Meanwhile, financial stability has a positive effect on financial statement fraud. So, with this, it is hoped that future researchers can use different fraud theories and use other dependent variables such as asset misuse or corruption.
Co-Authors Naila Rizki Salisa Nita Andriyani Budiman Qintharah, Yuha Nadhirah