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Paulus Sem
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Economics, Econometrics & Finance

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ANALISIS FRAUD PENTAGON DALAM MENDETEKSI FRAUDULENT FINANCIAL REPORTING DENGAN MENGGUNAKAN FRAUD SCORE MODEL (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar Di BEI Pada Tahun 2015- 2018) Salsabila Nanda; Ratnawati Vince; Paulus Sem
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study was aimed to examine the effect of financial target, financial stability, external pressure, ineffective monitoring, change in auditor, change in director, frequent number of CEO’s picture, dan dualism position on fraudulent financial reporting. The population of this study worebankingcompanies listed on the Indonesian Stock Exchange period 2015to 2018. The determined by purposive sampling method where 29banking companies were used as sample. The total sample is 116 companies. The data source used in the study was the secondary data. Analysis of data is carried out using multiple regression analysis with the program of SPSS version 23 for windows. The result of this research show that financial target and frequent number of CEO’s pictures significantly has a positive effect towards fraudulent financial reporting. While financial stability, external pressure, ineffective monitoring, change in auditor, change in directors,and dualism position does not significantly affect the fraudulent financial reporting.Keywords: Fraudulent Financial Statement, Fraud Pentagon, Financial Target, Financial Stability, External Pressure, Ineffective Monitoring, Rationalization, Capability, and Arrogance
PENGARUH PARTISIPASI ANGGARAN, INFORMASI ASIMETRI, PENEKANAN ANGGARAN DAN KEJELASAN SASARAN ANGGARAN TERHADAP KESENJANGAN ANGGARAN (Penelitian pada OPD Pemerintahan Kabupaten Indragiri Hulu) Wahyud Hari; Agusti Restu; Paulus Sem
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 2 (2021): (Juli - Desember)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to determine the effect of budget participation, information asymmetry, budget emphasis, and clarity of budget targets on budget gaps in the OPD of the Indragiri Hulu Regency Government. The population in this study is the Regional Apparatus Organization (OPD) in Indragiri Hulu Regency totaling 30 OPD consisting of the secretariat, Inspectorate, Agency, Service. Data was collected by distributing questionnaires given to 90 respondents. The analytical tool used is multiple linear regression analysis using SPSS version 23 program. The results of this study indicate that Budget Participation, Information Asymmetry, Budget Emphasis, and Clarity of Budget Targets have a significant effect on Budgetary Gaps.Keywords: Budget Participation, Information Asymmetry, Budget Emphasis, Clarity of Budget Targets, Budgetary Gaps.
PENGARUH CAPITAL INTENSITY RATIO, SIZE, PROFITABILITAS DAN CAPITAL STRUCTURE TERHADAP EFFECTIVE TAX RATE (ETR) (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019) Rofifah Ananda Yori; Andreas Andreas; Paulus Sem
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 2 (2021): (Juli - Desember)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to obtain empirical evidence about the effect of capital intensity ratio, size, profitability, and capital structure on Effective Tax Rate (ETR) in mining companies in Indonesia. Independent variables used in this study is capital intensity ratio, size, profitability and capital structure. Dependent variable used in this study is Effective Tax Rate (ETR), in observation from 2017- 2019. Study’s sampel was mining companies listed in Indonesia Stock Exchange (IDX) period among 2017-2019. Total sampels in this study are 11 companies that selected with purpossive sampling method. Data analysis methods used in this research using multiple regression analysis with significance level 5% with the help of software SPSS version of 24. The results of this study indicate that not all of independent variables effect on Effective Tax Rate (ETR), whereby capital intensity ratio and size has doesn’t effect on the Effective Tax Rate (ETR). Meanwhile profitability and capital structure has a impact on the Effective Tax Rate (ETR).Keyword: Effective Tax Rate (ETR), capital intensity ratio, size, profitabilitas, capital structure
Co-Authors Agusti Restu Andreas Andreas Rofifah Ananda Yori Salsabila Nanda Vince Ratnawati Wahyud Hari