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All Journal Conference In Business, Accounting And Management (Cbam) 2012 Dinamika Akuntansi Keuangan dan Perbankan Jurnal Ilmiah Telaah Manajemen Jurnal Bisnis dan Ekonomi Jurnal Akuntansi & Auditing Indonesia JURNAL AKUNTANSI DAN AUDITING JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Proceeding Fakultas Ekonomi JDM (Jurnal Dinamika Manajemen) Abdimas Jurnal Mahasiswa Pasca Sarjana Media Ekonomi dan Manajemen Students´ Journal of Accounting and Banking Infestasi JURNAL AKUNTANSI UNIVERSITAS JEMBER AKSES: Jurnal Ekonomi dan Bisnis Proceeding SENDI_U Jurnal Akuntansi dan Perpajakan JABE (Journal of Accounting and Business Education) Jurnal Akuntansi dan Pajak AKUNTANSI DEWANTARA Jurnal Ilmiah Universitas Batanghari Jambi Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Jurnal Organisasi Dan Manajemen Fokus Ekonomi Jurnal Analisis Bisnis Ekonomi AKTSAR: Jurnal Akuntansi Syariah PROCEEDINGS Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal STIE Semarang (Edisi Elektronik) International Journal of Islamic Business and Economics (IJIBEC) Jurnal Ilmu Manajemen dan Akuntansi Terapan Valid Jurnal Ilmiah Abdimas UNWAHAS : Jurnal Pengabdian Masyarakat UNWAHAS Jurnal Riset Akuntansi Politala Jurnal Akuntansi The Indonesian Journal of Accounting Research Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Current : Jurnal Kajian Akuntansi dan Bisnis Terkini JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) Jurnal Ilmiah Akuntansi Peradaban JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Society: Jurnal Pengabdian Masyarakat PENA ABDIMAS : Jurnal Pengabdian Masyarakat Jurnal Akuntansi dan Keuangan Indonesia Jurnal Abdimas Musi Charitas Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Paradoks : Jurnal Ilmu Ekonomi Jurnal Keuangan dan Bisnis Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies International Journal of Islamic Business and Economics (IJIBEC) Jurnal Ragam Pengabdian Jurnal Analisis Bisnis Ekonomi
Pancawati Hardiningsih
Fakultas Ekonomika Dan Bisnis Universitas Stikubank
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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PERAN EPS DALAM MEMODERASI PENGARUH RASIO KEUANGAN (ROA DAN CAR) TERHADAP HARGA SAHAM PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020–2023 Sudarsi, Sri; Nurhayati, Ida; Badjuri, Achmad; Hardiningsih, Pancawati; Nuswandari, Cahyani
Dinamika Akuntansi Keuangan dan Perbankan Vol 14 No 2 (2025): Vol. 14 No. 2 2025
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v14i2.10324

Abstract

Studi ini berfokus pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) antara tahun 2020 hingga 2023 dan mengkaji bagaimana harga saham dipengaruhi oleh Earnings Per Share (EPS) sebagai pemoderasi dan rasio keuangan sebagai variabel independennya. Ada dua rasio keuangan yang diteliti yaitu Capital Adequacy Ratio (CAR) dan Return on Assets (ROA). Penelitian ini menggunakan pendekatan Ordinary Least Squares (OLS). Hasil penelitian menunjukkan bahwa ROA berpengaruh terhadap harga saham, sedangkan CAR tidak berpengaruh. Selain itu, telah terbukti bahwa EPS memoderasi hubungan antara return on assets (ROA) dan harga saham. Diharapkan hasil penelitian ini akan berguna sebagai referensi untuk studi mendatang dan mendorong penelitian terkait topik yang sama.
Dinamika Agresivitas Pajak: Pengaruh Leverage, Likuiditas, Intensitas Modal, dan Peran Moderasi Corporate Governance Perception Index (CGPI) Septianingrum Nisa; Pancawati Hardiningsih
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 5 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i5.7163

Abstract

This research aims to prove (1) the effect of leverage on tax aggressiveness, (2) the effect of liquidity on tax aggressiveness, (3) the effect of capital intensity on tax aggressiveness, (4) corporate governance perception index (CGPI) can moderate the effect of leverage on tax aggressiveness, (5) corporate governance perception (CGPI) can moderate the effect of liquidity tax aggressiveness, (6) corporate governance perception index (CGPI) can moderate the effect of capital intensity on tax aggressiveness. To achieve the research used was quantitive using secondary data obtained from the company’s annual financial reports. The population of this research is all companies registered in the Corporate Governance Perception Index (CGPI) for the 2018-2021 periode, totalis 48 companies. The sampling technique in this research used puosive sampling with a total sample of 31 companies. The data analysis technique used is panel data regression model analysis. The research results show that (1) Leverage has no significant effect on tax aggressiveness, (2) Liquidity has a significant positive effect on tax aggressiveness, (3) Capital intensity has a significant positive effect on tax aggressiveness, (4) Corporate governance perception index (CGPI) cannot moderates the effect of leverage on tax aggressiveness, (5) Corporate governance perception index (CGPI) can moderate the effect of liquidity on tax aggressiveness, (6) Corporate governance perception index (CGPI) can moderate the effect of capital intensity on tax aggressiveness.
EVOLUSI DETEKSI KECURANGAN: TINJAUAN LITERATUR SISTEMATIS PADA DOMAIN KEUANGAN, PERPAJAKAN, DAN BLOCKCHAIN Widyartati, Penta; Hardiningsih, Pancawati; Indriastuti, Ariyani
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 7 No 2 (2025): jurnal capital
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v7i2.325

Abstract

This study aims to examine the evolution of fraud detection methods across three strategic domains: finance, taxation, and blockchain. This topic is significant because fraud not only causes financial losses but also undermines public trust and threatens the stability of economic systems. The hypothesis of this study suggests that technology-based approaches, such as machine learning and data analytics, improve fraud detection effectiveness compared to conventional methods. A Systematic Literature Review (SLR) method was employed, analyzing 6.294 primary scientific articles published between 2019 and 2025. The analysis was conducted thematically and bibliometrically to identify key trends and research gaps. The findings reveal a paradigm shift in fraud detection, from behavior-based theoretical models to algorithm-driven analytical systems. However, the integration of technological approaches with behavioral and organizational factors remains limited. This study provides a comprehensive overview of current fraud detection developments and highlights the need for a multidisciplinary approach that combines technical, behavioral, and institutional dimensions. These findings are essential as a foundation for strengthening fraud surveillance and governance systems in the digital era.
Co-Authors 03.25.03.0011 Angga Pangondian Sinaga 07.05.52.0067 Amelia Ima Susanti 07.05.52.0087 Ganny Frido Setiawan 07.05.52.0098 Muhammad Fitra Sutriaji 0725030030 Andre Budi Wicaksono 08.05.52.0108 Achmad Subari 08.05.52.0175 Irma Deviana 08.05.52.0181 Friszal Anggi Nurlindra 08.05.52.0190 Abdul Muis 08.05.52.0193 Alex Herdianto 08.3503.0704 Sarana Hadi Wibowo 0835030717 Nurul Afandi 0835030720 Filzah Zafiroh 09.05.52.0055 Desy Tri Ratnasari Kene 09.05.52.0065 Diah Retno Palupi 09.05.52.0137 Atim Hariati Supartono 09.05.52.0141 Yandytia Kusuma Aji Damanik 09.05.52.0171 Vaya Sekar Kemala 10.05.52.0005 Stephanie Gracia Sutiyanto 10.05.52.0009 Nisa Kamela 10.05.52.0057 Lia Novita Sari 10.05.52.0066 Adhitia Widiyanto 10.05.52.0142 Henry Adi Kurnianto 10.05.52.0146 Dyah Sawitri 10.05.52.0165 Dheny Indra Gunawan 10.05.52.0187 Septian Ardi Prabowo 11.05.52.0006 Dhisa Deviana 11.05.52.0010 Ratna Arsita Sari, 11.05.52.0010 11.05.52.0026 Herzegovina Amarta 11.05.52.0079 Lukitasari Winastuti, 11.05.52.0079 11.05.52.0099 Dita Septiana Sari 11.05.52.0129 Lintang Jingga Widua, 11.05.52.0129 11.05.52.0130 Novia Hari Wulandari 11.05.52.0168 Umi Dwi Susanti 11.05.62.0003 Desy Nurkhasanah 11.05.62.0006 Aprilia Pancawati 11.42.02.0092 Elysabeth Irma Lestari Wameyop 12.05.52.0001 Amalia Rahmawati, 12.05.52.0001 12.05.52.0027 Winda Plorensia Amilia. P, 12.05.52.0027 12.05.52.0053 Yuli Widiastuti, 12.05.52.0053 Achmad Badjuri Achmad Badjuri Afifatul Jannah Afri Mei Saputra, 13.05.52.0107 Agustina Mutia Ahmadani Syah Melenio Rohim Alfasadun Alfasadun Aliuk, Stefania Sri Putri Alvina Damayanti Anggi Nadila Putri Anggit Wahyu Pambudi., 14.05.52.0236 Anggraeni, Firda Anisa Sekar Pramesti Anugerah Adhipratama, Agung Ardinata, Muhamad Ariani, Nenny Arief Himmawan Dwi Nugroho Ariyani Indriastuti, Ariyani Ashobah, Siti Nur Fajriah Askar Yunianto Astini, Yuli Aulia Muqsita Majid, 08.3503.0702 Aulia Muqsita Majid, 08.3503.0702 Aulia Nastiti Aulia, Garinda Bambang Sutejo Caecilia Srimindarti Caecilia Srimindarti Cahyani Nuswandari Cahyani, IgnatiaKusuma Catur Ragil Sutrisno Ceacilia Srimindari Ceacilia Srimindarti Ceacilia Srimindarti Ceacilia Srimindarti Ceacilia Srimindarti, Ceacilia Cici Andriani Widyaningsih Dewi Gayatri Mandasari, 12.05.52.0229 Dewi Gayatri Mandasari, 12.05.52.0229 Dhevita Niken Hapsari dhiah putri wulandari Dhisa Deviana, Dhisa Diana, Ni'mah Dini Tsaa Afnitasari Ella Rahmawati, 14.05.52.0299 Ella Rahmawati, 14.05.52.0299 Eny Rufiyad Mawati, 13.05.52.0043 Eny Rufiyad Mawati, 13.05.52.0043 Etna Nur Afri Yuyetta Faradila Rahma Fauzi, Restu Ismail Firdaus DamasSeptio Ardiansyah Greg Anggana Lisiantara Greg Anggana Lisiantara Greg Anggana Lisiantara Gunawan, Philip Austin Hanan Rana Putri Zaidi Haniatus Sa’diyah, 13.05.62.0009 Haniatus Sa’diyah, 13.05.62.0009 Hardian Nurul Agustin, 12.05.52.0173 Hardian Nurul Agustin, 12.05.52.0173 Haryanto, Maria Yosaphat Dedi Hascaryo Pramudibyanto Heni Sumiyati, 13.05.52.0171 Heni Sumiyati, 13.05.52.0171 Heri Sutanto Ida Kristiana Ida Nurhayati Ignatia Kusuma Cahyani, 15.05.52.0124 Indira Djanuarti Indri Nur Wakhidati Indri Nur Wakhidati, 12.05.52.0099 Indri Nur Wakhidati, 12.05.52.0099 Intan Isnaeni, 14.05.52.0096 Ira Setiawati Ira Setiawati, Ira Iszardani, Cindy Gustiara Jaeni Jaeni Jannah, Afifatul Khanifah Khanifah Khanifah Khanifah Khotrunida, Alisa Kristiana, Ida Kristiana, Ida Kusuma Wijaya, Dewa Lisiantara, Gregorius Anggana Lulukil Maknun, 14.05.52.0241 Lutfi Surya Kusuma Ma'sum, Muhammad Ali Maryono Maryono Menggalawati, Solechah Dwi Moch Irsad Nabiya, Sabrilla Zunia Nasihin, Ihsan Nenny Ariani Novita Mariana O., Rachmawati Meita Pramesti, Anisa Sekar Putri, Meyda Putri, Septian Eka Rachmawati Meita O. 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