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Nursimah Dara
Universitas Muhammadiyah Tangerang
Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mechanical Engineering Nursing Physics Public Health Social Sciences

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Journal : Journal on Education

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Pengaruh Fraud Pentagon terhadap Financial Statement Fraud Samino Hendrianto; Nursimah Dara; Masturo Masturo
Journal on Education Vol 5 No 4 (2023): Journal on Education: Volume 5 Nomor 4 Mei-Agustus 2023
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v5i4.2655

Abstract

This study aims to determine the effect of pentagon fraud on financial statement fraud, empirical studies on LQ-45 companies listed on the Indonesia Stock Exchange (IDX) for the period 2017-2021. Fraud pentagon has several factors that influence the occurrence of financial statement fraud, they are financial stability, external pressure, effectiveness of supervision, change of auditor, financial targets, nature of industry and change of directors. The F-Score model is used in this study to see the potential for financial statement fraud. The method used in selecting the sample in this study was purposive sampling from 22 LQ-45 companies listed on the IDX for the period 2017 – 2021. Hypothesis testing was carried out with panel data using E-views 12.0 software to test the effect of financial stability, external pressure, effectiveness of supervision, change of auditors, financial targets, nature of the industry and change of directors on financial statement fraud. The results of this study indicate that financial stability, and external pressure have an effect on financial statement fraud. Meanwhile, effectiveness of supervision, change of auditor, financial targets, nature of the industry and change of directors have no effect on financial statement fraud.
Tunneling Incentive, Mekanisme Bonus dan Pengaruhnya Terhadap Tranfer Pricing Dengan Tax Minimization Sebagai Variabel Moderasi Samino Hendrianto; Nursimah Dara; Masturo Masturo
Journal on Education Vol 6 No 1 (2023): Journal On Education: Volume 6 Nomor 1 Tahun 2023
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The aim of this research is to determine tunneling incentives, bonus mechanisms and their influence on transfer pricing with tax minimization as a moderating variable. The research time period used was 5 years, namely the 2018-2022 period. The research population is food and beverage companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The sampling technique uses purposive sampling technique. Based on the predetermined criteria, 17 companies were obtained. The type of data used is secondary data obtained from the Indonesian Stock Exchange website. The analytical method used is panel data regression analysis using Eviews 12. The research results show that Tunneling Incentive and Tax Minimization have an effect on Transfer Pricing, Tax Minimization can moderate Tunneling Incentive on Transfer Pricing. The Bonus Mechanism has no effect on Transfer Pricing and Tax Minimization cannot moderate the Bonus Mechanism on Transfer Pricing.
Co-Authors Ahmad Bustomi Dyta Febriantine Pratikto Gita Ririn Fitriani Masturo Masturo Masturo Samino Hendrianto