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All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences
Septhea Dwi Pratiwi
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Religion Arts Humanities Economics, Econometrics & Finance Social Sciences

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PENGARUH LEVERAGE, MANAJEMEN LABA, CAPITAL INTENSITY DAN KOMPENSASI RUGI FISKAL TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Manufaktur Sektoral Aneka Industri Yang Terdaftar di BEI tahun 2013-2016) Septhea Dwi Pratiwi; Enni Savitri; Supriono Supriono
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study is aims to analyze and provide empirical evidence of the (1) influence of leverage of of tax aggressiveness, (2) influence of earnings management of tax aggressiveness, (3) influence of capital intensity of tax aggressiveness and (4) influence of tax loss compensation of tax aggressiveness. The population is used to various industry sectoral manufacturing companies on the Indonesian stock exchanges for the period 2013-2016. The sample method is purposive sampling with result of selection of 43 data. Data analysis is used by multiple linear regression. The results of this study proves Leverage has an effect on tax aggressiveness. Earnings Management has an effect on tax aggressiveness. Capital intensity has no effect on tax aggressiveness. Tax loss compensation has no effect on tax aggressiveness.Keywords : Leverage, Earnings Management, Capital Intensity, Tax Loss Compensation, and Tax Aggressiveness.
Diamond Fraud Dimension Analysis in Detecting Financial Statement Fraud in Companies Manufacturers Listed on the Indonesia Stock Exchange Septhea Dwi Pratiwi; Imam Ghozali
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.4486

Abstract

The aim of this research is to analyze and give the empirical evidence of the influence between fraud dimensions such as Pressure, Opportunity, rationalization, and Capability against Financial Statement Fraud. The population of this research is the manufacturing company listed on the Indonesian stock exchange in the period of 2017-2019. The researcher used purposive sampling as the method of choosing the sample with 302 data selections. For the data analysis, the researcher used multiple linear regression. The result of this research proved that financial stability has influenced to the financial statement fraud. The variable of external pressure has not been influenced to the financial statement fraud. Then the variable of financial targets has been influenced with the financial statement fraud. The variable of nature of industry has influenced to the financial statement fraud. Next, the variable of monitoring effectiveness has not been influenced to the financial statement fraud. The variable related party transaction has not been influenced to the financial statement fraud. The variable of auditor change has not been influenced to the financial statement fraud. The variable director change has not been influenced to the financial statement fraud.
Co-Authors Enni Savitri RR. Ella Evrita Hestiandari Supriono Supriono