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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business Jambura Accounting Review Inovasi: Jurnal Ilmiah Ilmu Manajemen EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Abdimisi Jurnal PKM Manajemen Bisnis AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Rusdi Rusdi
Universitas Pamulang
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Pengaruh Fraud Triangle dan Stabilitas Keuangan Terhadap Kecurangan Laporan Keuangan Daffa Syafiq Khairullah; Rusdi Rusdi
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 2 (2026): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v9i2.1408

Abstract

Financial statement fraud remains a critical issue that undermines the credibility of financial reporting and investor confidence, particularly in capital-intensive sectors such as infrastructure. This study aims to examine the effect of Pressure, Opportunity, Rationalization, and Financial Stability on Financial Statement Fraud in infrastructure sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. This research employs a quantitative approach with an associative research design. Panel data regression analysis is used to test the proposed hypotheses. The sample consists of 26 companies selected through purposive sampling, resulting in 130 firm-year observations. The data were obtained from audited financial statements and annual reports published by the companies, and the analysis was conducted using EViews 12. The empirical results indicate that Pressure has a significant partial effect on Financial Statement Fraud, while Opportunity, Rationalization, and Financial Stability do not show a significant individual effect. However, simultaneously, Pressure, Opportunity, Rationalization, and Financial Stability have a significant influence on Financial Statement Fraud. These findings suggest that managerial pressure plays a dominant role in encouraging fraudulent financial reporting, although fraud risk is better understood when considering the interaction of multiple factors. The study implies that fraud prevention efforts should prioritize managing financial and performance pressures while also strengthening internal controls and governance mechanisms.
Faktor-Faktor Penggerak Nilai Perusahaan pada Perusahaan Sektor Consumer Non Cyclicals di BEI : Struktur Modal, Tax Avoidance dan Kebijakan Deviden Muhammad Rizal Saragih; Rusdi Rusdi; Muslim Muslim
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 1 (2026): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v6i1.1680

Abstract

The value of a company is a crucial indicator reflecting investor confidence and the overall health of a business. In the consumer non-cyclical sector, factors such as capital structure, tax avoidance strategies, and dividend policy play significant roles in shaping company value. This study aims to empirically investigate the influence of capital structure, tax avoidance, and dividend policy on the company value of firms listed on the Indonesia Stock Exchange (IDX) from 2019 to 2022. Utilizing a quantitative research approach and purposive sampling, the population comprised 125 companies, of which 20 met the criteria after outlier testing, resulting in 80 data points. Multiple linear regression analysis was performed with a 5% significance level using Eviews 9 software. The results reveal that capital structure, tax avoidance, and dividend policy simultaneously and significantly impact company value. These findings suggest that companies strategically manage their debt levels, tax obligations, and dividend distributions to optimize firm valuation. For investors and corporate managers, understanding these relationships is vital for making informed financial decisions and enhancing shareholder wealth. Furthermore, regulatory bodies may consider these insights to refine policies ensuring market stability and transparency.
Pengaruh Corporate Governance, Pertumbuhan Penjualan dan Kepemilikan Institusional terhadap Manajemen Pajak Berliana Meiliani; Rusdi Rusdi
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 1 (2026): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v6i1.1777

Abstract

This study examines the influence of corporate governance, sales growth, and institutional ownership on tax management in Consumer Cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during 2019-2023. The research applies a quantitative associative method using secondary data obtained from audited annual reports. A total of 45 firm-year observations were selected through purposive sampling. The data were analyzed using panel data regression with EViews 12. The results show that the number of commissioners, the proportion of independent commissioners, and institutional ownership have a significant positive effect on tax management. Meanwhile, the compensation of the board of commissioners and sales growth have no significant effect. These findings indicate that good corporate governance mechanisms play an essential role in shaping tax management behavior. Strengthening oversight and institutional participation is therefore crucial to ensuring responsible tax practices and enhancing corporate transparency.
Co-Authors Berliana Meiliani Daffa Syafiq Khairullah Dewi Ulfah Arini Diantia Amendy Dinar Ambarita Eka Rima Prasetya Eko Sasongko Priyadi Fery Citra Febriyanto Indra Wadi Julian Muhammad Hasan Liana Dwi Septiningrum Mawardi Nurullah Mhd. Ali Akbar Moh. Yuddy Yudawirawan Muhammad Rizal Saragih Muhammad Rizal Saragih Muslim Muslim Prima Sadewa Rani Aprilia Septiani Wulandari SRI INDARTI Sujarwo Sujarwo