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All Journal EL-MUHASABA Jurnal Pekommas Jurnal Akuntansi Multiparadigma Asian Journal of Accounting Research AFRE Accounting Financial Review International Journal of Economics, Business and Accounting Research (IJEBAR) International Journal of Educational Research and Social Sciences (IJERSC) Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Moneter : Jurnal Keuangan dan Perbankan Indonesian Journal of Advanced Research (IJAR) Kajian Akuntansi IIJSE
Grahita Chandrarin
Universitas Merdeka Malang
Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : AFRE Accounting Financial Review

 1 
Identifikasi Struktur Modal Melalui Profitabilitas, Pertumbuhan Penjualan dan Ukuran Perusahaan Chandrarin, Grahita; Cahyaningsih, Diyah Sukanti
AFRE (Accounting and Financial Review) Vol 1, No 1 (2018): July
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (576.857 KB) | DOI: 10.26905/afr.v1i1.2246

Abstract

This study aims to analyze the effect of profitability, sales growth and firm size on capital structure. The population of this research is basic industrial and chemical company which go public in Bursa Efek Indonesia. The observations are conducted in 2013-2016. The data source is taken from Indonesian Capital Directory Market (ICMD). Sampling technique used with purposive sampling. The sample size is 19 companies with 4 years observation period, so there are 76 observation data. Management in determining the source of financing will consider the cost or risk with a refund. In theory, pecking order management will expose the source of internal funding, external in the form of debt, then the issuance of shares. Profitability of the company during the year 2013-2016 shows positive. Sales increase except in 2015, where sales growth is negative. Company assets show an increase every year. Data analysis techniques use multiple linear regression. The results show that profitability and sales growth affect the capital structure. The size of the firm has no effect on the capital structure. The results support the pecking order theory. DOI:  https://doi.org/10.26905/afr.v1i1.2246
Pressure and Opportunity on Financial Statement Fraud with Political Connection as a Moderating Variable Aslira, Sumara; Chandrarin, Grahita; Zuhroh, Diana
AFRE (Accounting and Financial Review) Vol. 7 No. 3 (2024)
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v7i3.14468

Abstract

This research aims to examine and analyze the influence of pressure and oppor-tunity on financial statement fraud with political connection as a moderating va-riable, and is expected to assist stakeholders in decision-making. One way to detect financial statement fraud is by using the Altman Z-Score analy-sis, which consists of three measurement variables to generate a financial state-ment fraud score. The sample used in this study consists of 92 companies from a population of 147 companies in the consumer cyclical sector listed on the Indonesia Stock Exchange from 2019-2022, with a total sample of 368 companies. The type of this research is quantitative research, and the sampling technique used is purposive sampling. The ana-lysis used is moderate regression ana-lysis. This study shows that pressure has a significant relationship with financial statement fraud, while opportunity does not affect the potential for financial statement fraud. Political connection can effectively moderate pressure in relation to financial statement fraud, but it cannot moderate opportunity in relation to financial statement fraud. JEL Classification: G34, M42, C38 DOI: https://doi.org/10.26905/afr.v7i3.14468
Co-Authors Abadi, Rosaria Abd. Syakur Abdurrosid, Edi Wicaksono Afkar, Taudlikhul Aslira, Sumara Aulia Fuad Rahman Bambang Subroto Bayu Tri Mukti Mukti Diana Zuhroh Diyah Sukanti Cahyaningsih Duma Sitinjak, Norman Dyatri Utami Arina Absari Edi Subiyantoro Etty Harya Ningsi Fahrianta, Riswan Yudhi Gugus Irianto Harianto Respati Iwan Triyuwono Made Sudarma Noviansyah Rizal Novrys Suhardianto NUR INDRIANTORO Prihat Assih Respati Wikantiyoso Retna Safriliana Sanusi, Anwar Setia Budi Kurniawan Sumtaky, Maxion Sunardi Sunardi Utomo, Langgeng Prayitno Wardhani, Tarisma Septi Wardhani, Tarisma Septi Yundari, Yundari