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All Journal JDM Jurnal Ilmiah Akuntansi dan Bisnis JAM Jurnal Keuangan dan Perbankan Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Jurnal Akuntansi dan Keuangan Jurnal Ekonomi Modernisasi Akuntansi Krida Wacana Journal of Accounting and Investment JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Akuntansi Bisnis Binus Business Review E-Dimas: Jurnal Pengabdian kepada Masyarakat Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Jurnal Ilmiah Universitas Batanghari Jambi Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi STIE Muhammadiyah Palopo Jurnal Dinamika Ekonomi dan Bisnis Syntax Literate: Jurnal Ilmiah Indonesia Jurnal ASET (Akuntansi Riset) SAR (Soedirman Accounting Review): Journal of Accounting and Business Journal of Economic, Bussines and Accounting (COSTING) AFRE Accounting Financial Review Jurnal Ilmiah Wahana Akuntansi Kompartemen : Jurnal Ilmiah Akuntansi SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Primanomics : Jurnal Ekonomi & Bisnis Scientific Journal of Reflection : Economic, Accounting, Management and Business SEIKO : Journal of Management & Business Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan NUSANTARA : Jurnal Ilmu Pengetahuan Sosial International Journal of Social Science and Business Journal on Education Jurnal Manajemen Strategi dan Aplikasi Bisnis OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi GEMA EKONOMI JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) JISIP: Jurnal Ilmu Sosial dan Pendidikan International Journal of Islamic Business and Economics (IJIBEC) JIA (Jurnal Ilmiah Akuntansi) Inovasi: Jurnal Ilmiah Ilmu Manajemen JURNAL KAJIAN TEKNIK MESIN Jurnal Administrasi dan Manajemen Jurnal Ilmiah Akuntansi Manajemen Jurnal Ecoment Global: Kajian Bisnis dan Manajemen Jurnal Review Pendidikan dan Pengajaran (JRPP) Penentuan harga obligasi dan teori tingkat bunga JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Akuntansi Kompetif Jurnal Sekretari Universitas Pamulang BALANCE Jurnal Akuntansi dan Bisnis Gema Wiralodra Jurnal Proaksi Jurnal Pendidikan dan Konseling Jurnal Riset Terapan Akuntansi SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam Performance : Jurnal Bisnis dan Akuntansi Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Jurnal Investasi Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Jurnal Riset Akuntansi Politala International Journal of Economics Development Research (IJEDR) Ilomata International Journal of Tax and Accounting JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Accounting Profession Journal (APAJI) Jurnal Akuntansi Jurnal Abdi Insani Enrichment : Journal of Management Jurnal Aisyah : Jurnal Ilmu Kesehatan Open Access Indonesia Journal of Social Sciences JPEKBM (Jurnal Pendidikan Ekonomi, Kewirausahaan, Bisnis dan Manajemen) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Cakrawala Repositori Imwi Coopetition : Jurnal Ilmiah Manajemen Journal of Social Science Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Pengabdian kepada Masyarakat Nusantara Journal of Economics and Business UBS Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Quantitative Economics and Management Studies Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Journal La Bisecoman Ekobis: Jurnal Ilmu Manajemen dan Akuntansi Daengku: Journal of Humanities and Social Sciences Innovation Open Access Indonesia Journal of Social Sciences Interdisciplinary Social Studies Jurnal Ekonomi JURNAL ILMIAH GLOBAL EDUCATION Jurnal Impresi Indonesia International Journal of Science and Society (IJSOC) Journal of Social Research Golden Ratio of Finance Management AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Jurnal Ekonomika: Manajemen, Akuntansi & Perbankan Syari'ah Jurnal Ekonomika Dan Bisnis BULETIN BISNIS & MANAJEMEN (BBM) Jurnal Akuntansi dan Keuangan Indonesia Bursa : Jurnal Ekonomi dan Bisnis Journal of Accounting and Finance Management (JAFM) Jurnal Penelitian dan Karya Ilmiah Lembaga Penelitian Universitas Trisakti Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Community Service (IJCS) Journal of Creative Student Research Jurnal Indonesia Sosial Teknologi Jurnal Indonesia Sosial Sains Journal Research of Social Science, Economics, and Management PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Indonesian Research Journal on Education Hexagon Jurnal Adijaya Multidisiplin Innovative: Journal Of Social Science Research Journal of Social Science Riwayat: Educational Journal of History and Humanities 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 Jurnal Penelitian Pendidikan Indonesia Jurnal Akuntansi Amerta KALBISIANA Jurnal Sains, Bisnis dan Teknologi Journal of Ekonomics, Finance, and Management Studies International Journal of Islamic Business and Economics (IJIBEC)

Agus Munandar

Universitas Esa Unggul

Author-ID : 2344256

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Intellectual Capital Measurement and Company Performance, Any Real Impact? Noel Singgih Haryo Pradono; Eka Bertuah; Sapto Jumono; Agus Munandar
Enrichment : Journal of Management Vol. 12 No. 5 (2022): December: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

This study aims to determine the effect of Intellectual Capital measured by VAIC on company performance measured with ROA, ROE and MBV. As many as 19 non-financial companies with 183 observations for the period of 2010-2020 (unbalanced panel) was used for panel data regression model. fixed effect model with robust is the most suitable model for ROA and ROE panel data regression. For MBV random effect model is considered appropriate in this research. According to the results only human capital is the most significant component for ROA and ROE. For MBV, none of the components have significant impact on share performance. Regression result showed that MBV is not suitable to measure company share performance.

Business Feasibility Study: Consulting Services and Legal Assistance (Case Study on Bilik Hukum) Agus Angling Kusumah; Frischa Sonawaty Theresia Sianturi; Rhian Indradewa; Semerdanta Pusaka; Agus Munandar
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.v5i3.6337

The purpose of this study was to determine the feasibility of the legal advisory and legal assistance service "Bilik Hukum" from both the financial and business risk aspects. The business finance strategy method focuses on calculating investment value by calculating Return on Investment (ROI), Net Present Value (NPV), Internal Rate of Return (IRR), Average Rate of Return (ARR), Profitability Index (PI), and Payback period (PP). The method in risk management is carried out in six stages, namely (1) risk analysis, (2) risk evaluation. (3) risk management. (4) communication and consultation, (5) monitoring and review, (6) recording and reporting. The results showed that the Bilik Hukum was financially feasible with a positive ROI value from the second to the fifth year, the NPV value was positive at Rp. 10,171,215,666,-, IRR is 68% above the discount rate of 10%, ARR is 319% (greater than 100%), PI is 3.41, and the payback period is 1 year 7 months. Risk management what was done by the Bilik Hukum succeeded in reducing the level of risk impact which was originally at a high level to a medium level and from a medium level to a low level.

Uji KInerja Mesin Emping Melinjo untuk Meningkatkan Proses Produksi Didik Sugiyanto; Agus MUnandar; Budi Sumartono
JURNAL KAJIAN TEKNIK MESIN Vol 7, No 2 (2022): Jurnal Kajian Teknik Mesin
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/jktm.v7i2.6450

Proses produksi yang pada mesin pemipih emping melinjo dengan dilas salah satunya rangka menggunakan besi ukuran 4 x 6 cm dan 4 x 4 cm dengan tebal 2 mm dan as pemipih menggunakan material staintless berdiameter 30 milimeter dengan dibubut. Pengaruh waktu dalam tumbukan yaitu 2 = 0.58sec, 4 = 01.19sec, 6 = 01.91sec 8 = 02.57sec kali setiap menumbuknya itu. Lalu cara untuk mengetahui 1kg/jam adalah dengan menjumlah 250gr/15menit di kalikan 4 penumbuk atau disbanding dengan cara manual menghasilkan 1,5 kg/jam untuk menggunakan mesin 4 kg/jam jadi terjadi kenaikan produksi yang signifikan.

ANALISIS PERGERAKAN HARGA SAHAM PERUSAHAAN FARMASI BUMN MELALUI SOLVABILITAS DAN PROFITABILITAS PERIODE 2013-2020 ALFINA ARIQ SHAFIRANI; SYAHARANI NADILA MULIANINGRUM; AGUS MUNANDAR
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 11, No 3 (2022): Akuntansi Keuangan dan Manajemen
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jrm.v11i3.5622

Tujuan penelitian ini agar dapat memahami dan mengetahui apakah stock price PT Kimia Farma dan PT Indofarma dipengaruhi oleh persentase dari Debt to Equity Ratio (DER), Return On Equity (ROE) dan Earning Per Share (EPS). Data-data yang diperlukan kami peroleh dari annual report yang tertera pada BEI dan Web perusahaan sendiri dengan periode 2013-2020. Perusahaan farmasi yang diambil untuk sampel penelitian ini yaitu PT Kimia Farma dan PT Indofarma yang merupakan BUMN yang sudah terdaftar pada BEI periode 2013-2020. Cara penguraian atau analisis yang dipakai di pengujian ini yaitu analisis regresi linier berganda agar mendapatkan gambaran secara lengkap bagaimana keterkaitan antar faktor satu terhadap faktor lainnya. Dilihat dari produk uji hipotesis melalui uji simultan (F) dan uji Koefisien Determinasi dengan angka adjusted R yaitu 0,742, dapat disimpulkan bahwa rasio Debt to Equity Ratio (DER), Return On Equity (ROE), Earning Per Share (EPS) mempengaruhi stock price begitu signifikan serta terbukti bahwa rasio-rasio tersebut dapat menjelaskan stock price.

The Effect of Non Performing Loan (NPL), Independent Commissioner (KMI), and Capital Adequacy Ratio (CAR) on Firm Value (PBV) Mediated by Return on Asset (ROA) M. Ikhsan; Sapto Jumono; Agus Munandar; Abdurrahman Abdurrahman
Quantitative Economics and Management Studies Vol. 3 No. 5 (2022)
Publisher : PT Mattawang Mediatama Solution

The purpose of this study was to analyze the effect of Non Performing Loan (NPL), Independent Commissioner (KMI) and Capital Adequacy Ratio (CAR) on Firm Value (PBV) mediated by Return on Assets (ROA). The population of this study are all banking companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The sample in this study were 22 banking companies that were selected based on the purposive random sampling method. This study was conducted with a path analysis approach using panel data regression analysis on Eviews 10. The results of this study conclude the following: NPL has a negative and significant effect on ROA, KMI has a positive and significant effect on ROA, CAR has a positive and insignificant effect on ROA, NPL has a positive and insignificant effect to PBV, KMI has a positive and significant effect on PBV, CAR has a significant and positive effect on PBV and ROA has a significant positive effect on PBV. The relationship between NPL and PBV mediated by ROA shows that it is fully mediated. Meanwhile, the relationship between KMI and CAR on PBV mediated by ROA shows that there is a partial mediated.

The Effect of Institutional Ownership and Managerial Ownership on Financial Performance Moderated by Dividend Policy Langgeng Harum Islami; Sapto Jumono; Agus Munandar; Abdurrahman Abdurrahman
Quantitative Economics and Management Studies Vol. 3 No. 6 (2022)
Publisher : PT Mattawang Mediatama Solution

This study was conducted to explore the effect of institutional ownership and managerial ownership on financial performance with dividend policy as a moderating variable. The contribution of this research is expected to add information at the theoretical/scientific level of corporate management and also positive managerial implications on the management of profit companies. This study was designed to collect data using a moderate regression analysis data panel with EViews 10 application program. The finding in this study is that a negative effect is not significant of the institutional ownership on the financial performance, variable managerial ownership has a positive effect no significant on the financial performance, and dividend policy as homologizes moderator in the relationship institutional ownership on the financial performance then relationship managerial ownership on the financial performance. The managerial implication of this research for shareholders or potential investors is that appropriate analytical tools are needed to determine the company's financial performance so that decisions are taken precisely because it will affect the return on their investment and for management companies, namely to further increase managerial ownership in the company to improve financial performance.

Menentukan harga jual warung makan Sunda Chicken berdasarkan metode full cost pricing Dojeng Meisi Koo; Agus Munandar
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.3, No.2 (2022): Desember 2022
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/ebisma.v3i2.534

This study aims to help analyze the selling price at the Sunda Chicken food stall. In accordance with interviews conducted by the author, the Sunda Chicken food stall suffered losses due to the instability of raw material prices. This is because the Sunda Chicken food stall does not set a selling price based on production costs, but is adjusted based on market prices and consumer desires. Therefore, the author uses the full cost pricing method to calculate the new selling price as a form of solution offered to the Sunda Chicken food stall. Full cost pricing is one of determining selling price methods based on production costs and the percentage of expected profit. The author uses qualitative methods in the preparation of research journals, namely doing calculations based on data obtained from the owner of the food stall. The results of the research show that there is a difference in the selling price between the initial price of the Sunda Chicken food stall and the new price after calculating the full cost pricing method.

PENGARUH RASIO KEUANGAN TERHADAP KEBIJAKAN DIVIDEN BERFOKUS PADA PERUSAHAAN PERTAMBANGAN 2019-2021 Widya Veronika; Agus Munandar
Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Vol 8, No 2 (2022)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jep.v8i2.1129

ABSTRAKDividen sangat berpengaruh terhadap kelangsungan pertumbuhan perusahaan dikarenakan mayoritas investor berminat untuk menginvetasikan dananya di perusahaan-perusahaan terbuka. Oleh sebab itu, analisis kebijakan dividen khususnya pembagian dividen yang diberikan perusahaan dilakukan dengan melihat laporan keuangan yang ada atau aset perusahaan sehingga investor dapat mengetahui kebijakan pembagian dividen yang dilakukan dan memiliki timbal balik yang baik. Penelitian ini bertujuan untuk menguji pengaruh rasio kas, struktur modal, profitabilitas, pertumbuhan aset, ukuran perusahaan, dan arus kas terhadap kebijakan dividen di industri pertambangan yang berkegiatan operasional di Indonesia dan terdata pada Bursa Efek Indonesia serta memiliki laba selama 2019-2021. Teknik pemerolehan sampel di dalam penelitian ini menggunakan teknik nonprobability sampling, yakni purposive sampling, Sehingga didapatkan sejumlah 13 perusahaan yang memenuhi standar. Metode yang dipergunakan untuk menganalisis data yakni analisis regresi berganda. Penelitian berikut ini menunjukan bahwa rasio kas (CR), profitabilitas (ROA), ukuran perusahaan (S), dan arus kas bebas (FCF) berpengaruh positif dan relevan dengan kebijakan dividen (DPR). Sedangkan struktur modal (DAR) dan pertumbuhan aset (AG) mempunyai pengaruh yang negatif atas kebijakan dividen (DPR)Kata Kunci: Kebijakan Dividen, Rasio KeuanganABSTRACTDividends are very influential on the continuity of the company's growth because the investors interested in investing their fund in public companies. Therefore, the analysis of dividend policy especially distribution of dividends payout given by the company is carried out by looking at the existing financial statements or company assets so that investors can find out the dividend distribution policy and company has a good feedback. This research aims to investigate the impact of cash, capital structure, profitability, asset growth, company size, and cash flow on dividend policy in mining industry operating in Indonesia and listed on the Indonesia Stock Exchange and earning profits for 2019-2021. The sampling technique used in this research is the non-probability sampling, which is the purposive sampling technique so that 13 companies meet the standard. The method used to analyze the data in multiple regression analysis. The following research shows that the cash ratio (CR), profitability (ROA), firm size (S), and free cash flow (FCF) have a positive and relevant effect on dividend policy (DPR). Meanwhile, capital structure (DAR) and asset growth (AG) have a negative effect on dividend policy (DPR).Keywords : Dividen Policy, Financial Ratios

PENGARUH RASIO KEUANGAN TERHADAP PEMBAYARAN DIVIDEN PADA PERUSAHAAN REAL ESTATE Devika Liviana; Agus Munandar
Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Vol 8, No 2 (2022)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jep.v8i2.1138

ABSTRAKPembayaran dividen berpengaruh terhadap suatu perusahaan dalam menanamkan modal untuk investor. Oleh sebab itu, pembayaran dividen sangatlah mempengaruhi dalam laporan keuangan yang terdapat di dalam perusahaan sehingga investor bisa mengenali kebijakan pembayaran dividen yang diproses dengan sangat baik oleh perusahaan. Penelitian berikut ini dilakukan untuk menganalisis pembayaran dividen perusahaan publik Indonesia, khususnya meneliti pengaruh rasio kas, likuiditas, ukuran perusahaan dan pertumbuhan aset terhadap pembayaran dividen di perusahaan real estate yang ada di Bursa Efek Indonesia yang memiliki laba selama 3 tahun. Teknik pengambilan sampel ini menggunakan metode nonprobabilty sampling dengan teknik purposive sampling sehingga dapat di peroleh 12 perusahaan yang mempunyai kriteria. Metode analisis yang dipakai adalah analisis regresi berganda. Hasil Penelitian menunjukan bahwa Rasio Kas (Cash Ratio) berpengaruh positif dan signifikan terhadap pembayaran dividen, Likuiditas (CR) berpengaruh positif dan signifikan terhadap pembayaran dividen, Pertumbuhan Aset (AG) memberikan pengaruh negatif dan signifikan terhadap pembayaran dividen, dan Ukuran Perusahaan (FS) berpengaruh positif dan signifikan terhadap pembayaran dividen.Kata Kunci: Pembayaran dividen, Rasio KeuanganABSTRACTDividend payments affect a company in investing for investors. Therefore, dividend payments are very influential in the financial statements in the company so that investors can know the dividend payment policy carried out by the company properly. The purpose of this study is to analyze the dividend payments of Indonesian public companies, specifically examining the effect of cash ratios, liquidity, company size and asset growth on dividend payments in real estate companies listed on the Indonesia Stock Exchange that have a profit for 3 years. This sampling technique uses non-probabilty sampling method with purposive sampling technique so that it can be obtained 12 companies that have criteria. The analytical method used is multiple regression analysis. Research results show that the Cash Ratio (Cash Ratio) has a positive and significant effect on dividend payments, Liquidity (CR) has a positive and significant effect on dividend payments, Asset Growth (AG) has a negative and significant effect on dividend payments, and Company Size (FS) positive and significant effect on dividend payments.Keywords: Dividend Payout, Financial Ratios

PENGARUH RASIO KEUANGAN TERHADAP KECURANGAN LAPORAN KEUANGAN DENGAN KOMISARIS INDEPENDEN SEBAGAI PEMODERASI Arif Hidayanto; Agus Munandar
Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Vol 8, No 2 (2022)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jep.v8i2.1139

ABSTRAKLaporan keuangan merupakan informasi penting bagi manajemen dan stakeholder, sehingga laporan keuangan dituntut untuk memiliki sifat andal serta dapat digunakan sebagai acuan dalam pengambilan keputusan. Hal ini dikarenakan informasi laporan keuangan diperuntukkan oleh pengguna informasi sebagai acuan pengambilan keputusan di masa akan datang. Tujuan dalam penelitian ini adalah untuk menganalisis pengaruh rasio keuangan terhadap kecurangan laporan keuangan serta komisaris independen sebagai pemoderasi. Penelitian ini menggunakan pendekatan kuantitatif, termasuk dalam jenis explanatory research. Populasi dalam penelitian ini adalah perusahaan sektor Properti & Real Estat yang terdaftar di BEI periode 2016-2021. Penentuan sampel dalam penelitian ini dilakukan dengan metode non probability sampling dengan teknik purposive sampling. Metode analisis data dalam penelitian ini merupakan regresi data panel dengan menggunakan aplikasi E-Views Versi 10. Hasil penelitian menujukkan bahwa solvabilitas, profitabilitas dan likuiditas tidak berpengaruh terhadap kecurangan laporan keuangan. Perputaran total aset berpengaruh negatif signifikan terhadap kecurangan laporan keuangan. Komisaris independen belum mampu memoderasi pengaruh positif solvabilitas, pengaruh negatif profitabilitas, dan pengaruh positif likuiditas terhadap kecurangan laporan keuangan. Komisaris independen mampu memoderasi pengaruh positif perputaran total aset terhadap kecurangan laporan keuangan. Kata Kunci: Rasio Keuangan, Komisaris Independen, Kecurangan Laporan KeuanganABSTACTFinancial reports are important information for management and stakeholders, so that financial reports are required to have a reliable nature and can be used as a reference in making decisions. This is because financial report information is intended by information users as a reference for future decision making. The purpose of this study was to analyze the effect of financial ratios on fraudulent financial statements and the independent commissioner as a moderator. This research uses a quantitative approach, including in the type of explanatory research. The population in this study are property & real estate sector companies listed on the IDX for the 2016-2021 period. The determination of the sample in this study was carried out using a non-probability sampling method with a purposive sampling technique. The data analysis method in this study is panel data regression using the E-Views Version 10 application. The results show that solvency, profitability and liquidity have no effect on fraudulent financial statements. Total asset turnover has a significant negative effect on fraudulent financial statements. Independent commissioners have not been able to moderate the positive influence of solvency, negative influence of profitability, and positive influence of liquidity on fraudulent financial statements. Independent commissioners are able to moderate the positive effect of total asset turnover on fraudulent financial statements. Keywords: Financial Ratios, Independent Commissioners, Financial Report Fraud

Co-Authors Abdul Ghafar Ismail Abdul Ghafar Ismail Abdurrahman Abdurrahman Abdurrahman Abdurrahman Abdurrahman Abdurrahman Achmad Chusanudin Achmad Chusanudin Adhikara, Muhammad Fachruddin Arrozi Adies Mariska Adinda Nilawati Afandi, Rino Kurnia Afvia Diyun Agnes Fanny Laurent Agris Haryanto Prakasa Agus Angling Kusumah Agus Cholik Ahad, Suci Ramadhanti Ahmad Ahmad Fajri Ahmad Fiqri, Ahmad Ahmad, Ardian Aisya Sheilla Farina Nadia Akbar, Rizky Akhmad Yani AlFajriyah Nurul Khofifah Alfian Agustiar ALFINA ARIQ SHAFIRANI Amin, Rashidi Ana Damayanti Andrew Pandowo Andriyanto, Irwin Angela Anjelier Angelia Angelia Anisa Widiastuti Anisah Abni Anjani, Dito Fatria Annia Anastia Mursalin Antasti, Erico Antonius TS Prabowo Anugrah, Faisal Anwar, Ardian Aprianti, Indah Arhan Rachmadan Arif Hidayanto Arifin, Muhammad Rais Aritonang, Ramona Ariza, Dani Arnold Sugiarto Artia, Wa Ode Tri Astuti, Melinda Asyari, Asyari Audita Shasabilla Amin Aulia Safira Aulia, Aisa Azmi Kurnia Izzati B, Dea Ockta Bernando Sirait, Rio Bija, Riartri Nanda Brian Argaries Budi Sumartono C Susi Maryanti Chusanudin, Achmad Cita Restuningsih Dade Nurdiniah Dara Putri Junianti Dawam, Yanuar Pribadi Delang, Teresa Ona Devika Liviana Dewi Kurniawati Dewi Kurniawati Dewi Kurniawati Diajeng Larasati Dian Wirdiansyah Diana Frederica Diana, Wahyu Didik Sugiyanto Dika Fajri Ilham Dinda Khomsin Amalia Dini Marina Djumiyati, Dewi Dojeng Meisi Koo Donant Alananto Iskandar Edi Hamdi Edi Hamdi Edi Hamdi Edi Hamdi Edwin Wiguna Edwin Wiguna Effendi Tjahjadi Effendi Tjahjadi Effendi Tjahjadi Eka Bertuah Eka Setiawati Elfrida Ratnawati Elis Elis Elis, Elis Elisabeth Angelina Erika Febia Alviani Putri Erna Longa Erna Longa Erna SETIYAWATI Erna Shaira Fadilah Esye, Yendi Eva Triyana Eva Triyana Fadila Ayu Utami Fadilla Putri Oktaviasari Fahri Hananto Yasin Faridatul Munawaroh Fatihurrahman, Muhammad Hilmi Febrina Ayu Finsensia Fildza Ghaisani Farahiyah Hernadi Firdaus Fitri Aamalia Al Thaaf Fitri, Riza Aulia Franki Slamet Franki Slamet Frischa Sonawaty Theresia Sianturi Friska Yolanda G, Andhika Maula Gaus, Muh Gudono Gudono Gusriantho Mendrofa Hadi Pratama Hadibowono, Satrio Hambali Hanafia Haryanto Haryanto Haryasena Gusti Andayu Hayatuzzahra, Sayidatina Husnul Fiqri, Ahmad Ika Ismiyar Ika Ismiyar Indah Maulina Dewi Indah Rahayu Indah Septiani Indradewa, Rhian Inne Leomora Agnes Sinaga Intani Dwita Risanti Ira Sita Ningrum Iren Meita Iriyanti Iriyanti Irzami Hawa Janah, Niftahul Japar, M Jenneka Ika Sarundayang Jihad, Muhammad Jolia Salia, Popi Kadlina Kadlina, Kadlina Kamila, Nurul Kardiman, Yuyus Kartika Dewi Djunaedi, Mira Kartika Sari Katarina Rika Apriliana Kemas Dedy Kusdianto Kemas Dedy Kusdianto Kemas Dedy Kusdianto Kesuma Dewi Safitri Khasanah, Fitriyani Koo, Dojeng Meisi Korat, Chevri Kriswanto, Reynaldi Kurniari, Firnanda Eka Kurniawan, Muhammad Aditya Langgeng Harum Islami Laras Tiara Putri Latifah, Cindy Lenny Widiawati Lenny Widiawati Lestari Lestari Liauwi, Sandelia Lidwina Ribka Putritanti Lis Sintha Longa, Erna Lucy Grace Ariestha Manurung Lulu Angelita Lutfitasari, Mayang Lutfiyana, Evi Lydia Indah Permatasari M. Haris M. Ikhsan Magdalena, Angelien Mara, Uli Lasdao Maratis, Jerry MARIA BINTANG Maria Evana Maria Iza Maryanti, C Susi Maryanti, C. Susi Maulana, Rizkian Mayang Lutfitasari Mayang Sari Edastami Mega Chyntia Mila Sari Mohammad Soleh Nurzaman Mohammad Soleh Nurzaman Monica, Novia Chris Mubarokah Muflihah, Dewi Muhammad Ivan Ardhiansyah Mulyawati, Anugrana Musdiana Mayang Putri, Elly Mussa, Nelcie Valensya Nabila Alifa Putri Nadia Fitri Naibaho, Santy Berliana Nanda Vito Nathalia Sherly Nelcie Mussa Nelcie Mussa Nelcie Valensya Mussa Niftahul Janah Ningrum, Ira Sita Noel Singgih Haryo Pradono Nofrohu Retongga Novi Anisfujiyati S Noviana Wulandari Novita Rahmawati Putri Noviyanti Alawiyah Nurah Haerani Nurah Haerani Nurbaety Nurdiniah, Dade Nursyamsu, Uus Nurul Izzah, Aulia Nurwijayanti Nur’Afiah, Luthfin Nuzulia Rizqiana Okchatamsi, Dian Oktaviyani, Rusna Olin, Maria Novita Pharmasetiawan, Garin Pratama, Gilang Surya Purwaningrum, Dwi Pusaka, Semerdanta Putra, Samuel Niko Putra, Wili Rahma Putri Kartini Putri Wijaya, Nurhikmah Putri, Elly Musdiana Mayang Putri, Rizki Sari Eka Putri, Yessica Mega Qolyubi, Ahmad R. Dian Wirdiansyah R. Dian Wirdiansyah Rahaju, Sri Mumpuni Ngesti Rahma Putra, Wili Ramadhan, Ilfan Prabu Rashidi Amin Rasikha, Alya Rasinih Rasinih Ratna Dewi Sari RATNA INDRAWATI Renal Alvian Resca, Yuliana Restuwangi, Reginda Sri Reynaldo Savero Rezki Aulia Rhosilah Riedho Agustian Rio Bernando Sirait Rio Bernando Sirait Riza Aulia Fitri Rizaldi, Fredy Rizki Sari Eka Putri Rizki, Tri Rizky Meydina Rohayati, Eneng Rony Polindo Rosalin Putri Lubis Putri Lubis Rosmina Rosmina Rosmina Rosmina Royhisar Martahan Simanungkalit Rukmana, Rendra Rusna Oktaviyani S, Lina Marlina Sabdotomo, Azamu Safira Putri Wulandari Said, Lola Luviana Said, Lola Luviana Salwa Latifa Putri Salwa, Adhelia Putri Samsun, Samsun Sandelia Sandelia Sandy Sandy Santy Wijaya Santy Wijaya Sapto Jumono Saputra Saputra Sari, Ratna Dewi Setia Utami Amien Sharontamiwisa Adel Mangkay Shidky Aygarini Sihaloho, Saut Wolker Sihono, Agus Simon Petrus Hendrik Hutapea Siswantoro, Dodik Sita Ningrum, Ira Siti, syerindika_shyati Sopianti, Yusi Sri Ambar Wati Sri Nurhayati Stefany Caroline Stellavia Claudia Santosa Suharna, Jaka Sulastry Sipayung Sulim, Dewi Siswanti Sunjaya, Robi Susi Susanti Susi Susanti Bambang Suwongso, Imanuel SYAHARANI NADILA MULIANINGRUM Syahla Salsabila Syam Sawal Qamar Syamtori, Stanley Syauqina, Aisha Humayro Talaohu, Alma Posyalam Tantri Yanuar Rahmat Syah Temmy Tjahjadi, Effendi Tri Harsanti Mursyid Triyana, Eva Tya Sani Uci Sulandari Uus Nursyamsu Villery Cristina Wahyu Diana Wahyu Diana Wahyudi, Ickhsanto Wahyuni, Cantika Wawan Darmawan Wibisono, Eko Widya Veronika Wijaya, Suryanto Wili Rahma Putra Winda Amelia Winnugroho Wiratman, Manfaluthy Hakim, Tiara Aninditha, Aru W. Sudoyo, Joedo Prihartono Wirdiansyah, R. Dian Wita Yulita Wita Yulita Wiwin Gusnia Y, Alia Dwi Yosua Zega Yuliana Yuliana Yuliana Yuliana Yuni Astuti Yusup Setiawan, Yusup Zhafarina Marwanta

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