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Nature Of Industry Dan Ineffective Monitoring Sebagai Determinan Terjadinya Fraud Dalam Penyajian Laporan Keuangan ferdiansyah ritonga; Nurul Apriyani
JSMA Vol 11 No 2 (2019): JSMA (Jurnal Sains Manajemen dan Akuntansi)
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi STAN IM

Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh nature of industry dan ineffective monitoring terhadap fraud dalam penyajian laporan keuangan. Dalam penelitiaan ini nature of industry sebagai variabel independen memiliki dua proksi yaitu persediaan (inventory) dan piutang (receivable). Penelitian dilakukan pada perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia pada periode 5 tahun yaitu 2013-2017. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Sampel penelitian ini adalah 110 perusahaan. Metode analisis data yang digunakan adalah regresi logistik. Hasil penelitian menunjukan bahwa: (1a) nature of industry (inventory) berpengaruh tidak signifikan terhadap fraud dalam penyajian laporan keuangan, (1b) nature of industry (receivable) berpengaruh positif dan signifikan terhadap fraud dalam penyajian laporan keuangan dan (2) ineffective monitoring berpengaruh tidak signifikan terhadap fraud dalam penyajian laporan keuangan.

DEBT DEFAULT DAN FINANCIAL DISTRESS SEBAGAI DETERMINAN PENERIMAAN OPINI AUDIT GOING CONCERN Ferdiansyah Ritonga; Dhela Putri
JSMA Vol 11 No 1 (2019): JSMA (Jurnal Sains Manajemen dan Akuntansi)
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi STAN IM

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh debt default dan financial distress terhadap opini audit going concern pada perusahaan industri pertambangan yang terdaftar di Bursa Efek Indonesia pada periode 2014-2016. Sampel dalam penelitian ini adalah 37 perusahaan dalam kurun waktu selama 3 tahun. Teknik pengambilan sampel dengan menggunakan metode purposive sampling. Metode analisis yang digunakan adalah metode regresi logistik. Hasil penelitian ini yaitu secara simultan, variabel debt default dan financial distress secara bersama-sama berpengaruh positif dan signifikan terhadap opini audit going concern. Dan hasil penelitian secara persial menunjukan (1) variabel debt default berpengaruh negatif tidak signifikan terhadap opini audit going concern, (2) variabel financial distress berpengaruh negatif signifikan terhadap opini audit going concern.

Pengaruh Sales Growth dan Struktur Modal terhadap Financial Distress Neng Wanda Salsa Dila; Ferdiansyah Ritonga
Journal of Trends Economics and Accounting Research Vol 4 No 4 (2024): June 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v4i4.1331

This study aims to determine the effect of sales growth and capital structure on financial distress. The study population is consumer non-cyclicals sector manufacturing companies for the period 2018-2022. This study used purposive sampling method sampling techniques to select samples using certain criteria obtained samples of 40 companies for 5 years with a sample of 200. Data analysis was performed using multiple linear regression with the E-views test tool version 12. The results of this study show that the sales growth variable has a probability value of 0.2562 > 0.05 which means that the sales growth variable does not affect financial distress. Meanwhile, the capital structure variable has a probability value of 0.0000 < 0.05 which means that the capital structure variable has a negative and significant effect on financial distress. The implication of this study is that it can be used by company financial managers to manage sales growth and capital structure more effectively to avoid financial distress conditions.

Pengaruh Solvabilitas dan Ukuaran Perusahaan Terhadap Pertumbuhan Laba pada Sebelum dan Saat Pandemi Is'la Nurhakim; Ferdiansyah Ritonga
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Vol. 4 No. 2 (2024): Artikel Periode Juli 2024
Publisher : ITScience (Information Technology and Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v4i2.4159

Laba berperan sebagai komponen pada laporan keuangan yang termasuk penting dan pertumbuhannya juga penting bagi keberlangsungan hidup perusahaan. Namun, terjadi bencana pandemi covid-19 yang hadir di tengah masyarakat Indonesia sejak quarter pertama tahun 2020. Pada tahun tersebut perusahaan-perusahaan mengalami penurunan perolehan laba sehingga perlu pengetahuan mengenai hal-hal yang dapat memberikan pengaruh kepada pertumbuhan laba dalam upaya menaikkan perolehan laba dan mempertahankannya. Tujuan dilaksanakannya penelitian ini untuk mengetahui pengaruh dari solvabilitas dan ukuran perusahaan pada pertumbuhan laba dengan melaksanakan pengujian atas pengaruhnya pada keseluruhan sampel, sebelum pandemi covid-19, dan saat terjadi pandemi covid-19. Penelitian ini dilaksanakan pada sektor basic material dan purposive sampling digunakan untuk mengambil hingga diperoleh sampel akhir sebanyak 56 perusahaan. Metode penelitian yang dilakukan ialah verifikatif dengan pendekatan kuantitatif yaitu dengan analisis regresi linier berganda yang pengolahan datanya dibantu oleh SPSS 20. Hasil penelitian menunjukkan adanya pengaruh negatif dari solvabilitas terhadap pertumbuhan laba selama periode saat pandemi sedangkan pada sebelum pandemi maupun secara keseluruhan (2017-2022) tidak menunjukkan adanya pengaruh siginifikan dari solvabilitas terhadap pertumbuhan laba. Pada pegujian dengan periode 2017-2022 diperoleh adanya pengaruh dengan arah positif dari ukuran perusahaan terhadap pertumbuhan laba sementara sebelum dan saat pandemi tidak menunjukkan adanya pengaruh antara ukuran perusahaan pada pertumbuhan laba dengan signifikan.

Pengaruh Ukuran Perusahaan Dan Kepemilikan Institusional Terhadap Financial Distress Apriani, Dini; Ritonga, Ferdiansyah
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 3 (2024): SEPTEMBER
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i3.2438

Financial distress is a stage of decline in financial condition that occurs before bankruptcy or liquidation. Bankruptcy is a problem that companies should be aware of. This study aims to analyze the relationship between company size and institutional ownership of Financial Distress in manufacturing companies in the transportation and logistics sector listed on the Indonesia Stock Exchange for the period 2018 - 2022. The research method used in this research is the quantitative method. The population used in the study was 36 companies while the sample used in the study was 25 companies with the sampling method, namely purposive sampling. The data analysis technique used is multiple linear regression. The results of this study concluded that company size and institutional ownership have a negative and significant effect on financial distress.

Pengaruh Financial Stability dan Nature of Industry terhadap Financial Statement Fraud Fadhilah, Aulia Shafa Nur; Ritonga, Ferdiansyah
Journal of Information System, Applied, Management, Accounting and Research Vol 9 No 1 (2025): JISAMAR (December-February 2025)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v9i1.1722

This study was conducted to explain and determine the impact of financial stability and industry characteristics on financial statement fraud. Financial stability is measured by the asset turnover ratio, and industry characteristics are measured by the accounts receivable turnover ratio. Companies within the non-cyclical consumer category that are listed on the Indonesia Stock Exchange come from 2020 to 2023 are the subjects of this research. 127 companies are the research population. The sampling method used is proportionate stratified random sampling, and the total sample is 89 companies. This research uses a verification and descriptive approach. Data were analyzed using descriptive statistics and multiple linear regression analysis. The research results show that: (1) the average sample company has an f score value of 0.000, indicating that they can be predicted to commit fraud in their financial statements. (2) The average financial stability condition of the companies increased by 11% of total assets. (3) Conversely, the industry nature experienced a decrease of 0.08% when viewed from receivables.

PENGARUH EFEKTIVITAS DAN EFISIENSI ANGGARAN TERHADAP KINERJA KEUANGAN PERUSAHAAN Alianingrum, Rany Haryani; Ritonga, Ferdiansyah
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 6, No 1 (2025): REMITTANCE JUNI 2025
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol6no1.804

This study aims to analyze the influence of budget effectiveness and efficiency on company performance, especially in financial management and achieving organizational goals. The method used in this study is a quantitative approach with a causal associative research type. Data was collected through questionnaires distributed to 46 respondents working in the planning, finance, and budgeting departments. Data analysis techniques used include validity tests, reliability tests, multiple linear regression analysis, t-tests, F-tests, and coefficients of determination. The results of the study indicate that budget effectiveness and efficiency have a significant effect both partially and simultaneously on company performance. Improving the quality of budget planning and supervision is an important strategy to strengthen company performance.Penelitian ini bertujuan untuk menganalisis pengaruh efektivitas dan efisiensi anggaran terhadap kinerja perusahaan, khususnya dalam konteks manajemen keuangan dan pencapaian tujuan organisasi. Metode yang digunakan dalam penelitian ini adalah pendekatan kuantitatif dengan jenis penelitian asosiatif kausal. Pengumpulan data dilakukan melalui kuesioner yang disebarkan kepada 46 responden yang bekerja di bagian perencanaan, keuangan, dan penganggaran. Teknik analisis data yang digunakan meliputi uji validitas, uji reliabilitas, analisis regresi linier berganda, uji t, uji F, dan koefisien determinasi. Hasil penelitian menunjukkan bahwa efektivitas dan efisiensi anggaran berpengaruh signifikan baik secara parsial maupun simultan terhadap kinerja perusahaan. Peningkatan kualitas perencanaan dan pengawasan anggaran menjadi strategi penting untuk memperkuat kinerja perusahaan.

Pengaruh Kesadaran, Pengetahuan, dan Sanksi terhadap Kepatuhan Wajib Pajak Badan dalam Membayar Pajak Penghasilan UMKM Hanifan, Nandrian; Ritonga, Ferdiansyah
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 5 No. 3 (2025): 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.v5i3.1518

This study aims to examine the influence of tax awareness, tax knowledge, and tax sanctions on corporate taxpayer compliance in fulfilling income tax obligations among MSMEs in Bandung, Indonesia. Low tax compliance among businesses remains a critical issue, particularly in the MSME sector, which significantly contributes to national revenue. Employing a quantitative approach, this study distributed structured questionnaires to 100 MSME taxpayers and analyzed the data using multiple linear regression. The findings reveal that all three independent variables awareness, knowledge, and sanctions have a positive and significant effect on tax compliance. Among these, tax awareness emerges as the most influential factor. The study underscores the importance of strengthening taxpayer education and consistently enforcing sanctions to improve voluntary tax compliance. These results provide practical implications for tax authorities in designing targeted policies and educational programs to enhance taxpayer engagement, especially within the MSME sector. Additionally, the study enriches academic literature on tax behavior by validating the combined effects of psychological and regulatory factors on taxpayer compliance.

Pengaruh Ukuran Perusahaan Dan Kepemilikan Institusional Terhadap Financial Distress Apriani, Dini; Ritonga, Ferdiansyah
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 3 (2024): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i3.2438

Financial distress is a stage of decline in financial condition that occurs before bankruptcy or liquidation. Bankruptcy is a problem that companies should be aware of. This study aims to analyze the relationship between company size and institutional ownership of Financial Distress in manufacturing companies in the transportation and logistics sector listed on the Indonesia Stock Exchange for the period 2018 - 2022. The research method used in this research is the quantitative method. The population used in the study was 36 companies while the sample used in the study was 25 companies with the sampling method, namely purposive sampling. The data analysis technique used is multiple linear regression. The results of this study concluded that company size and institutional ownership have a negative and significant effect on financial distress.

The Effect of Transfer Pricing and Profitability on Tax Avoidance Empirical Study in Industrial Sector Companies Adiguna, Septian; Ritonga, Ferdiansyah
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 3 (2024): JIAKES Edisi Juni 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i3.2718

This study aims to evaluate the influence of transfer pricing and profitability on tax avoidance in industrial sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2023. The analytical methods employed include descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, t-tests, and the determination coefficient test using SPSS software with a 5% significance level. The sample used in this study consists of 139 observations. The results indicate that transfer pricing has a significant effect on tax avoidance, while profitability does not have a significant impact on tax avoidance. These findings suggest that companies tend to use transfer pricing strategies to minimize tax burdens and increase after-tax profits. Conversely, changes in profitability levels cannot be considered a reliable indicator to predict changes in corporate tax avoidance behavior. Thus, this study highlights the importance of transfer pricing as a key factor in corporate tax avoidance strategies, while profitability does not show a significant relationship with tax avoidance. These findings contribute to the literature on tax avoidance and can serve as a reference for policymakers in understanding the dynamics of tax avoidance in the industrial sector.

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