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Indah Paramita
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Economics, Econometrics & Finance Engineering Law, Crime, Criminology & Criminal Justice

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THE FORMULATION POLICY FOR PROSECUTOR’S AUTHORITY WITHIN MONEY LAUNDERING Indah Paramita
Jurnal IUS Kajian Hukum dan Keadilan Vol 3, No 3 (2015): HAK MENGUASAI (Monopoli) NEGARA
Publisher : Fakultas Hukum Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (293.15 KB) | DOI: 10.12345/ius.v3i9.266

Abstract

The authority of money laundering case’s prosecutors mentioned in article 68 Law Nr. 8 Year 2010 concerning the prevention and eradication of money laundering. The formulation remains unclear and needs further juridical interpretation. Based on the result of research, it can be concluded that the prosecutor’s authority formulated in article 68 Law Nr. 8 Year 2010 concerning the prevention and eradication of money laundering contains of weaknesses as  follow : (1)in indictment making process, (2) in case’s handing over process and (3) in transaction blockaging. The juridical implication that appear is the technical regulation should be dismissed since they are in contrary with higher regulation (Law Nr. 8 Year 2010 concerning the prevention and eradication of money laundering). With regards to this condition, the best future formulation for prosecutor’s authority is appliying Indonesian Criminal Procedure Codification (KUHAP), since it can decrease the authority overlap between District Attorney and Corruption Eradication Commission.Keywords : Formulation, authority, prosecutor.
Pengaruh Asimetri Informasi, Penghindaran Pajak, Dan Ukuran Perusahaan Terhadap Manajemen Laba Indah Paramita; Eka Rima Prasetya
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 1 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to analyze the effect of information asymmetry, tax avoidance and company size on earnings management in primary consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The sampling method used in this study uses the purposive sampling method, with a quantitative research type. The data used is secondary data, namely the company's annual financial report. The number of samples used in this study was 23 primary consumer goods sector companies with observations for 5 (five) years, so that 115 observation objects were selected. The analysis method used is panel data regression with the help of Eviews version 12 software. The results of the study show that partially, information asymmetry does not affect earnings management, tax avoidance does not affect earnings management, while company size affects earnings management. However, simultaneously, the three independent variables have a significant effect together on earnings management.
Co-Authors Eka Rima Prasetya