Garuda - Garba Rujukan Digital

The Effectiveness of Corporate Governance Components as a Control Mechanism in Detecting Tax Avoidance When the Company is Under Financial Pressure Palupi, Indarti Diah; Kurniawati, Lintang; Wijayanto, Kusuma
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 3 (2021): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i3.17268

This study investigates the effectiveness of corporate governance components in detecting corporate tax avoidance and how effectiveness is affected when firms are under financial pressure. This study uses three components of corporate governance: board of directors, board of commissioners, and audit committees while corporate tax avoidance is measured using effective tax rate (ETR). This study employs data from manufacturing companies listed on the Indonesian Stock Exchange. Sample was selected using purposive sampling method. Data analysis was conducted on 163 panel data from 62 companies in 2016 - 2018 using moderated regression analysis. The results prove that proportion of independent directors and audit committees as predictors of ETR. Whereas proportion of independent commissioners and board of directors and board of commissioners meeting ratio have no effect on ETR. It also shows that financial pressure moderates the relationship between the proportion of independent directors and ETR. Financial pressure also moderates the relationship between the audit committee and ETR. On the contrary, financial pressure does not moderate the association of independent commissioners and ETR. The results also show that external audit as a control variable related to ETR. This study contributes to the literature on the importance of the effectiveness of corporate governance components in reducing tax avoidance and how financial pressure affects their effectiveness.

ANALYSIS OF FACTORS AFFECTING THE IMPLEMENTATION OF SOCIAL AND ENVIRONMENTAL RESPONSIBILITY DISCLOSURE IN PROPERTY, REAL ESTATE, AND CONSTRUCTION COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE 2015-2020 Kurniawati, Lintang; kholis, Nur; Mujiyati, M
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 2 (2022) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i2.20040

This study aims to determine the analysis of the factors that influence the implementation of corporate social and environmental responsibility disclosures in property, real estate, and construction sector companies listed on the Indonesia Stock Exchange in 2015- 2020. The first step of this research is to prepare a framework for the research to be made, and collect data from www.idx.go.id by downloading the annual report of the sampled company following the sample criteria and variables required in the study. The sample obtained from this study is 129 samples and the data is processed using SPSS 21. The results of this study indicate that the factors that influence Corporate Social Responsibility in property, real estate, and construction sector companies are variable size, and managerial ownership. While the variables Leverage, Growth, and the size of the board of commissioners have no effect.

ANALISIS DETERMINAN ELEMEN FRAUD TRIANGLE TERHADAP KECURANGAN LAPORAN KEUANGAN DENGAN BENEISH M-SCORE MODEL PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2022 Mustakim, Ridho Dewo; Kurniawati, Lintang
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.836

Using the fraud triangle concept, this study aims to provide empirical evidence on the variables influencing financial statement fraud. The fraud triangle identifies three factors contributing to fraudulent financial reporting: pressure, opportunity, and rationalization. This research employs a quantitative method using secondary data from the financial statements of state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange during the 2020-2022 period. The purposive sampling method was applied, resulting in a final sample of 48 data points. Hypotheses were tested using panel data multiple linear regression analysis. The results indicate that pressure, proxied by financial stability, has a positive effect, while external pressure has a negative effect on financial statement fraud. However, pressure proxied by financial targets, opportunity proxied by ineffective monitoring, and rationalization proxied by auditor changes do not significantly influence fraudulent financial reporting.

PENGARUH PROFESIONALISME, EXPERIENCE, INDEPENDENSI DAN KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT Yusela Angga Putra Pradhana; Lintang Kurniawati
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 3 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v8i3.15974

Penelitian ini bertujuan untuk menganalisis pengaruh profesionalisme, pengalaman (experience), independensi, dan kompetensi auditor terhadap kualitas audit pada Kantor Akuntan Publik (KAP) di wilayah Jawa Tengah. Penelitian ini menggunakan pendekatan kuantitatif dengan paradigma positivisme. Data primer dikumpulkan melalui penyebaran kuesioner skala Likert kepada 51 auditor dari 36 KAP yang dipilih menggunakan teknik purposive sampling. Kriteria responden adalah auditor dengan pengalaman minimal satu tahun dan pernah melakukan audit dalam satu tahun terakhir. Variabel independen mencakup profesionalisme, pengalaman, independensi, dan kompetensi; sedangkan kualitas audit menjadi variabel dependen. Teknik analisis data yang digunakan adalah regresi linier berganda dengan bantuan SPSS, didahului oleh uji validitas, reliabilitas, dan uji asumsi klasik. Hasil penelitian menunjukkan bahwa kompetensi auditor berpengaruh signifikan terhadap kualitas audit, sementara profesionalisme, pengalaman, dan independensi tidak menunjukkan pengaruh signifikan.

Analisis Fraud Triangle untuk Mendeteksi Financial Statement Fraud: Studi Empiris pada Perusahaan Properties & Real Estate yang terdaftar di Bursa Efek Indonesia Periode 2021-2023 Nafisa Athiyya Ramadhani; Kurniawati, Lintang
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (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.v6i7.9192

This study aims to obtain empirical evidence on the influence of the Fraud Triangle in detecting Financial Statement Fraud. Seven independent variables were used in this study. These seven variables are derived from three elements of fraud triangle: Financial Stability, External Pressure, Personal Financial Need, Financial Target (from the pressure), Nature of Industry, Ineffective Monitoring (from the opportunity), and Auditor Changes (from the rationalization). Meanwhile, the dependent variable, Financial Statement Fraud, was obtained using the Beneish M-Score. The population of this study was property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. Sampling was conducted using purposive sampling, resulting in 27 companies with three years of observation. This resulted in a total of 81 samples. This research hypotheses were then tested by using binary logistic regression analysis with SPSS 27 software. The result of this study indicate that External Pressure and Auditor Changes influence Financial Statement Fraud. Meanwhile, Financial Stability, Personal Financial Need, Financial target, Nature of Industry, and Ineffective Monitoring did not affect Financial Statement Fraud.

Analisis Fraud Triangle untuk Mendeteksi Financial Statement Fraud: Studi Empiris pada Perusahaan Properties & Real Estate yang terdaftar di Bursa Efek Indonesia Periode 2021-2023 Nafisa Athiyya Ramadhani; Kurniawati, Lintang
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (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.v6i7.9192

This study aims to obtain empirical evidence on the influence of the Fraud Triangle in detecting Financial Statement Fraud. Seven independent variables were used in this study. These seven variables are derived from three elements of fraud triangle: Financial Stability, External Pressure, Personal Financial Need, Financial Target (from the pressure), Nature of Industry, Ineffective Monitoring (from the opportunity), and Auditor Changes (from the rationalization). Meanwhile, the dependent variable, Financial Statement Fraud, was obtained using the Beneish M-Score. The population of this study was property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. Sampling was conducted using purposive sampling, resulting in 27 companies with three years of observation. This resulted in a total of 81 samples. This research hypotheses were then tested by using binary logistic regression analysis with SPSS 27 software. The result of this study indicate that External Pressure and Auditor Changes influence Financial Statement Fraud. Meanwhile, Financial Stability, Personal Financial Need, Financial target, Nature of Industry, and Ineffective Monitoring did not affect Financial Statement Fraud.

Analysis of the Effect of Profitability Ratio, Liquidity Ratio, Solvency Ratio, and Activity Ratio on Stock Price (Empirical Study of Food and Beverage Companies Listed on the IDX 2020-2023) Poejianto; Kurniawati, Lintang
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 1 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i1.423

Stock prices are the values of a stock that describe the wealth of a company. Stock prices are essentially the acceptance of the amount of sacrifice that must be made by each investor for participation in the company. This study aims to analyze the effect of profitability ratios, liquidity ratios, Solvency ratios, and Activity ratios on stock prices in Food and Beverage companies listed on the Indonesia Stock Exchange in 2020-2023. The sampling technique used in this study was purposive sampling. A total of 100 companies have met the criteria as observation units. The analysis method used is multiple linear regression analysis. The results of this study indicate that the Profitability ratio has a significant effect on stock prices. While the Liquidity ratio, Solvency ratio, Activity ratio do not have a significant effect on stock prices.

Analysis of the Effect of Profitability Ratio, Liquidity Ratio, Solvency Ratio, and Activity Ratio on Stock Price (Empirical Study of Food and Beverage Companies Listed on the IDX 2020-2023) Poejianto; Kurniawati, Lintang
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 1 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i1.423

Stock prices are the values of a stock that describe the wealth of a company. Stock prices are essentially the acceptance of the amount of sacrifice that must be made by each investor for participation in the company. This study aims to analyze the effect of profitability ratios, liquidity ratios, Solvency ratios, and Activity ratios on stock prices in Food and Beverage companies listed on the Indonesia Stock Exchange in 2020-2023. The sampling technique used in this study was purposive sampling. A total of 100 companies have met the criteria as observation units. The analysis method used is multiple linear regression analysis. The results of this study indicate that the Profitability ratio has a significant effect on stock prices. While the Liquidity ratio, Solvency ratio, Activity ratio do not have a significant effect on stock prices.

PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI, PEMANFAATAN TEKNOLOGI INFORMASI, DAN KUALITAS SUMBER DAYA MANUSIA TERHADAP KINERJA UMKM DI KECAMATAN GEMOLONG Ananda, Fareal Frisma; Kurniawati, Lintang
Widya Balina Vol. 9 No. 1 (2024): Jurnal Widya Balina
Publisher : widya balina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53958/wb.v9i1.575

Penelitian ini mengkaji dampak penerapan sistem informasi akuntansi, pemanfaatan teknologi informasi, dan kualitas sumber daya manusia terhadap kinerja usaha mikro, kecil, dan menengah (UMKM) di Kecamatan Gemolong. Dengan menggunakan pendekatan kuantitatif dan teknik regresi linear berganda, penelitian ini melibatkan seluruh pelaku UMKM di kecamatan tersebut melalui teknik non-probability sampling. Data yang dikumpulkan melalui kuesioner dan dianalisis dengan uji validitas, reliabilitas, serta uji asumsi klasik menunjukkan bahwa sistem informasi akuntansi dan pemanfaatan teknologi informasi memiliki dampak signifikan terhadap kinerja UMKM, dengan nilai t sebesar 2,292 dan 4,896 serta tingkat signifikansi masing-masing 0,026 dan 0,000. Sebaliknya, kualitas sumber daya manusia tidak berpengaruh signifikan terhadap kinerja UMKM, dengan nilai t sebesar 0,718 dan tingkat signifikansi 0,477.

PENGARUH SISTEM INFORMASI AKUNTANSI, BELANJA ONLINE, DAN SHOPPING LIFESTYLE TERHADAP PEMBELIAN IMPULSIF PADA PENGGUNA E-COMMERCE SHOPEE Permatasari, Firmina Niken; Kurniawati, Lintang
Widya Balina Vol. 9 No. 1 (2024): Jurnal Widya Balina
Publisher : widya balina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53958/wb.v9i1.576

Penelitian ini bertujuan untuk menganalisis pengaruh Sistem Informasi Akuntansi, Belanja Online, dan Shopping Lifestyle terhadap Pembelian Impulsif pada pengguna E-Commerce Shopee. Penelitian ini menggunakan pendekatan kuantitatif dengan pengumpulan data primer melalui kuesioner yang disebarkan kepada mahasiswa Akuntansi Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surakarta, yang merupakan pengguna aktif Shopee. Sampel penelitian dipilih menggunakan metode purposive sampling, dengan jumlah sampel ditentukan menggunakan rumus Slovin dengan tingkat kelonggaran kesalahan sebesar 10%. Data yang terkumpul dianalisis menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa Sistem Informasi Akuntansi tidak memiliki pengaruh signifikan terhadap Pembelian Impulsif, dengan nilai t sebesar 1,502 dan nilai signifikansi 0,136. Sebaliknya, Belanja Online dan Shopping Lifestyle memiliki pengaruh signifikan terhadap Pembelian Impulsif, dengan nilai t masing-masing sebesar 3,097 dan 2,104, serta nilai signifikansi sebesar 0,003 dan 0,038.

Title

Found 62 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 62 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 62 Documents
Search