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All Journal jurnal syntax admiration Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Ekonomi Trisakti Business and Entrepreneurial Review Media Riset Akuntansi Auditing & Informasi Jurnal Akuntansi Trisakti JURNAL ABDI MASYARAKAT INDONESIA (JAMIN) Jurnal Indonesia Sosial Sains Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Journal of Ekonomics, Finance, and Management Studies
Hexana Sri Lastanti
Universitas Trisakti
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Journal : jurnal syntax admiration

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Pengaruh Profitabilitas, Exchange Rate, Inovasi Perusahaan dan Mekanisme Bonus terhadap Transfer Pricing Aggressiveness Azmi Muzal; Hexana Sri Lastanti
Jurnal Syntax Admiration Vol. 5 No. 2 (2024): Jurnal Syntax Admiration
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jsa.v5i2.999

Abstract

This study aims to see the effect of profitability, exchange rate, company innovation, and bonus mechanism on the aggressiveness of transfer pricing. The data and sampling used in this study are consumer sector companies, both primary and non-primary, listed on the Indonesia Stock Exchange in 2018-2022. The analysis method used is multiple linear regression analysis by utilizing the SPSS application. The results showed that simultaneously all independent variables have a significant influence on the dependent variable. However, partially, profitability and exchange rate have a positive effect on transfer pricing aggressiveness, while corporate innovation and bonus mechanism have no effect on transfer pricing aggressiveness.
Pengaruh Manajemen Laba Riil dan Kinerja Keuangan terhadap Agresivitas Pajak dengan Pemoderasi Dewan Komisaris Independen Aries Romli; Hexana Sri Lastanti
Jurnal Syntax Admiration Vol. 5 No. 2 (2024): Jurnal Syntax Admiration
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jsa.v5i2.1003

Abstract

This research aims to examine the influence of real abnormal cash flow operation (CFO) earnings management, real abnormal production earnings management, real abnormal discretionary expense earnings management, profitability, leverage on tax aggressiveness with an independent board of commissioners as a moderating variable. The population of this research is non-cyclicals consumer good companies listed on the Indonesia Stock Exchange for the 2020-2021 period and the sample tested was 81 data taken based on the purposive sampling method. The data used in this research is secondary data in the form of annual reports and financial reports. This research uses multiple linear regression analysis and moderated regression analysis. The results of this research show that profitability and leverage have a positive effect on tax aggressiveness. Meanwhile, cash flow operation (CFO) abnormal real profit management, abnormal production real profit management, abnormal discretionary expense real profit management have a negative effect on tax aggressiveness. The moderating variable of the independent board of commissioners cannot moderate the influence of cash flow operation (CFO) abnormal real earnings management, abnormal production real earnings management, abnormal real earnings management discretionary expense, profitability, and leverage on tax aggresiveness.
Analisis Fraud Hexagon dalam Mendeteksi Fraudulent Financial Reporting pada Perusahaan Jasa Kesehatan yang Terdaftar di BEI Tahun 2018-2022 Anggi Ria Prasasti; Hexana Sri Lastanti
Jurnal Syntax Admiration Vol. 5 No. 3 (2024): Jurnal Syntax Admiration
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jsa.v5i3.1008

Abstract

This study aims to determine whether pressure affects fraudulent financial reporting. By using quantitative methods for health service companies listed on the Indonesia Stock Exchange in 2018-2022. The study used secondary data, namely the company's annual financial statements and sampling techniques carried out by the purphose sampling method. Descriptive is used to see Hexagon's Fraud Analysis in detecting Fraudulent Financial Reporting with the Audit Committee as moderating (Empirical Study on Health Services Listed on the Indonesia Stock Exchange for the 2018-2022 Period). This study used 3 variables, namely independent variables, dependent variables and moderation variables. Based on the testing conducted and the results of the research discussion, it can be concluded that: 1) Stimulus affects financial statement fraud. 2) Opportunities do not positively affect financial statement fraud. 3) Rationalization has a positive effect on financial statement fraud.
Co-Authors Anastasya Putri Yudiana Anggi Ria Prasasti Aries Romli Audita Ananda Nundini Ayu Aulia Oktaviani Azmi Muzal Besnedi Besnedi Choirul Amin Dedi Apriandi Deny Maulana Destria Melia Rahma Eka Prasetya Etty Murwaningsari Fambia Noor Azizah Fambia Noor Azizah Guido S Haryono Umar Indah Nur Khasanah Indah Nur Khasanah Irene Delfiona Tanisa Irene Delfiona Tanisa Khairunnisa Kusuma Wardhani Muhammad Fakhrul Arif Murtanto Murtanto MURTANTO MURTANTO Mutiara Salsabila Hanifia Nabil Salim Olivia Olivia R. Rosiyana Dewi Restu Ardia Pramesti Rifka Junitra Rifka Junitra Salsabila Syifa Saskia Putri Sean Archie Ago Tondombala Sofie Vio Landion Windy Ayu Wulandari Wulan Rizqi Nur Amaliyah Yvonne Augustine