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All Journal Jurnal Ekonomi Journal The Winners Akuntansi Krida Wacana International Business and Accounting Research Journal Jurnal ULTIMA Accounting Ultima Management : Jurnal Ilmu Manajemen Jurnal Muara Ilmu Ekonomi dan Bisnis Jurnal Akuntansi Jurnal Bakti Masyarakat Indonesia Quantitative Economics and Management Studies Action Research Literate (ARL) Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Jurnal Paradigma Akuntansi International Journal of Application on Economics and Business Jurnal Serina Abdimas
Linda Santioso
Tarumanagara University
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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INTERNAL AND EXTERNAL FACTORS AFFECTING AUDITOR’S ABILITY IN DETECTING FRAUDULANCE FROM THE ACCOUNTING STUDENT’S PERSPECTIVE Liong, Jhun; Santioso, Linda
International Journal of Application on Economics and Business Vol. 3 No. 3 (2025): Agustus 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i3.1311-1324

Abstract

In assessing financial information, auditors are required to be able to identify fraud to support the creation of transparency and accountability. Many recent financial statement fraud cases have demonstrated the auditor's failure to spot fraud. From many cases occurred and studies that have not yet provided a definite answer regarding the factors influencing an auditor's ability to detect fraud, this research paper was formed to examine the impact of professional scepticism, auditor competence, and red flags towards the auditor's ability to detect fraud as the dependent variable from the viewpoint of accounting students currently enrolled in college or have studied auditing through questionnaire. The sampling method conducted in this research is the non-parametric sampling method, specifically simple random sampling, which would then be processed using SPSS for descriptive statistics and PLS for model testing. The 197 questionnaires obtained and processed showed that each indicator was able to describe the variables used, the PLS model was able to provide pretty good predictions of the model, and each independent variable was able to provide a significant positive influence on its dependent variable. Therefore, in fraud detection, an auditor must always question the most minor thing in his findings, improve his ability to analyze the possibility of fraud occurring, and catch warning signs that often appear minor.
CORPORATE GOVERNANCE ATTRIBUTES AND EARNINGS QUALITY: EMPIRICAL STUDY OF INDONESIAN BANKS (2019-2023) Liong, Jhun; Yessica, Tiffany; Santioso, Linda
International Journal of Application on Economics and Business Vol. 3 No. 3 (2025): Agustus 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i3.1580-1593

Abstract

Banking is one of the sectors that commonly attracts investors and is also one of the industries constantly scrutinized for the accuracy of its financial data, particularly profit. Profit helps investors determine whether the companies they are investing in will provide the necessary returns. Therefore, high-quality reported profit enables investors to make informed choices. Companies that understand that profit is a key component for investors often exploit information gaps between the firm and the investors, choosing to distort financial reports when times are tough. Thus, profit manipulation is closely tied to the principles of good corporate governance. Despite numerous cases and studies conducted, adequate information regarding the influence of good corporate governance on profit quality remains lacking. Therefore, further testing is necessary to examine the effect of good corporate governance—including managerial ownership, independent commissioners, audit committees, and the number of directors—as independent variables on profit quality, which serves as the dependent variable. The data was obtained from the financial statements of banking companies listed on the IDX from 2019 to 2023, using a non-probability sampling method specifically the purposive sampling technique. From the final dataset of 127 processed entries, it can be concluded that profit quality is influenced by the number of directors while managerial ownership, independent commissioners, and audit committees do not have an impact on profit quality.
THE EFFECT OF TAX AVOIDANCE, PROFITABILITY, LEVERAGE, AND COMPANY SIZE ON EARNINGS MANAGEMENT Halim, Caroline Maretha; Santioso, Linda
International Journal of Application on Economics and Business Vol. 3 No. 3 (2025): Agustus 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i3.1594-1604

Abstract

Companies frequently use earnings management to falsify financial figures in order to accomplish specific goals. Numerous financial and operational elements, such as tax evasion, profitability, leverage, and firm size, might have an impact on this activity. The purpose of this study is to look at how these factors affect profits management in consumer goods businesses that are not cyclical and are listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023. The research employs a purposive non-probability sampling method, resulting in a final sample of 127 data from 31 companies. The associations between variables are examined applying multiple linear regression analysis. The findings reveal that corporate size and leverage significantly impact earnings management. This suggests that businesses with more debt are more likely to manipulate earnings, possibly in order to satisfy debt covenants or enhance their financial soundness in the eyes of creditors. Larger companies may also be more likely to strategically modify their earnings due to their greater resources and regulatory scrutiny. Profitability and tax evasion, however, have little bearing on profits management. This suggests that efficiency, not opportunistic earnings manipulation, is the main reason why company tax planning tactics are used. Likewise, highly profitable firms may not feel pressured to alter reported earnings, as their financial performance is already strong. These results provide valuable insights for regulators, investors, and policymakers in understanding corporate financial behavior and enhancing transparency in financial reporting.
EARNING MANAGEMENT AND LEVERAGE AS FACTORS AFFECTING TAX AVOIDANCE MODERATED BY POLITICAL CONNECTIONS Hariyanto, Jessenia Lorreta; Santioso, Linda
International Journal of Application on Economics and Business Vol. 3 No. 3 (2025): Agustus 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i3.1645-1656

Abstract

Taxpayers face a dilemma because taxes are an obligation and a burden, while the state is very dependent on them. This is based on a sense of injustice for those who do not pay taxes but still enjoy the same facilities. As a result, Indonesian taxpayers have begun to avoid taxes, which has caused the country to lose quite a large amount. In fact, not only do individual taxpayers avoid taxes, but corporate taxpayers also do so. This study uses earnings management and leverage variables as independent variables, political connection variables as moderating variables, and tax avoidance variables as dependent variables. This study focuses on taxpayers who are business entities or companies. Data was taken from the non-cyclical sector companies report of financial published on the IDX in 2020-2023. One hundred seventeen samples were used in this study. SPSS 25 is used as a sample processing tool, and the results obtained are that tax avoidance is significantly influenced by leverage, while earnings management does not have a significant effect on it. The results of this study also show that political connections cannot moderate the influence of the two independent variables on tax avoidance.
THE IMPACT OF CORPORATE GOVERNANCE, PROFITABILITY AND LIQUIDITY ON DIVIDEND POLICY IN NON-CYCLICAL SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2021-2023 PERIOD Bonal, Emilie Monique; Santioso, Linda
International Journal of Application on Economics and Business Vol. 3 No. 3 (2025): Agustus 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i3.1702-1713

Abstract

This study aims to empirically analyze the effect of board size, board independence, profitability, and liquidity on dividend policy in non-cyclical segment companies published on the Indonesia Stock Exchange (IDX) for the period 2021-2023. The research utilized 90 valid data points obtained from 30 non-cyclical companies as the research sample. The sampling method employed purposive sampling technique. Hypothesis testing was conducted using multiple linear regression, with data processing carried out using E-Views version 12 software. The appropriate model for this multiple linear regression analysis is the Fixed Effect Model (FEM). This study uses Dividend Payout Ratio (DPR) as a parameter to measure the company's dividend policy. The finding of the data processing indicate that board size and board independence have a crucial good influence on dividend policy, while profitability and liquidity do not have a crucial effect on dividend policy.
PENGARUH LEVERAGE, LIKUIDITAS, FIRM SIZE DAN CAPITAL EXPENDITURE TERHADAP CASH HOLDING PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Santioso, Linda; Daryatno, Andreas Bambang
ULTIMA Management Vol 15 No 2 (2023): Ultima Management : Jurnal Ilmu Manajemen
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/manajemen.v15i2.3445

Abstract

Abstract - Cash holding or commonly referred to as cash and cash equivalents owned by the Company which is used to finance operational activities such as purchasing raw materials or merchandise, purchasing capital goods, paying salaries or wages, paying off debt obligations, paying dividends and other transactions required by the company. Cash Holding plays a very important role in determining whether a company is healthy or not, often associated with ownership as the dependent variable. The aim of this research is to obtain empirical evidence regarding the influence of leverage, liquidity, company size and cost of capital on cash flow in real estate and real estate companies listed on the Indonesia Stock Exchange (BEI) from 2019 to 2021. Technical sampling used in this research was a purposive sampling technique. Data processing uses the Eviews 13 program. The research results show that the independent variable Leverage has a negative and significant influence on Cash Holding where hypothesis 2 is not rejected, Liquidity has a positive and significant influence on Cash Holding where hypothesis 2 is not rejected, Firm Size has a positive influence but not significant on Cash Holding where hypothesis 3 is rejected, and Capital Expenditure has a positive and significant influence on Cash Holding where hypothesis is rejected. From the empirical evidence above, the implication obtained in this research is that companies that have high leverage need sufficient reserve funds to avoid financial distress, so that the company's activities can run smoothly. In order to cover short-term financing needs, companies really need good liquidity, meaning there is sufficient reserve funds. The bigger a company, the bigger the transactions will be too. Here it is necessary to have reserve funds to be used to meet financing needs so that the company's operations are not disrupted. Capital expenditures made by a company in making investments should use internal funds so that they do not add additional burden. If capital expenditure uses external financing or debt, it will reduce the Company's liquidity level because it has to pay interest or other expenses. Keywords: Capital Expenditure; Cash Holding; Firm Size; Leverage; Liquidity
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Santioso, Linda
Ultimaccounting Jurnal Ilmu Akuntansi Vol 15 No 1 (2023): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v15i1.3104

Abstract

Abstract – This study aims to analyze the effect of good corporate governance, capital adequacy ratios, and Indonesian bank interest rates on company financial performance. This study used a purposive sampling method with 31 banking companies listed on the Indonesia Stock Exchange in 2018-2020. The Smart Pls 3.0 application is used in this study's data processing. The results of this study indicate that good corporate governance has a positive and significant effect on financial performance, the capital adequacy ratio has a positive but not significant effect on financial performance, and Indonesian banking interest rates have a negative but not significant effect on financial performance. In managing banking companies, trust plays an important role where through good corporate governance investors believe that their investments can be protected and investor rights can be properly maintained. In addition, through the adequacy of capital owned by banks, when there is an economic shock, even if they experience a loss, banking companies can still survive to bear losses, this has been proven when the Covid 19 pandemic hit, Indonesian banking companies could survive and even still grow well. Policies or regulations require that when transactions between customers and banks such as loans, deposit openings, interest rates on savings always include if there is a change in Indonesian bank interest rates, all transactions will change accordingly so that the financial performance of the banking sector does not have a major influence on Indonesian bank interest rate policy. Keywords: Financial Performance; Good Corporate Governance; Capital Adequacy Ratio; Indonesian Bank Interest Rate
ANALYSIS OF FACTORS AFFECTING THE FINANCIAL PERFORMANCE OF BANKING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Firdaus, Syntia; Santioso, Linda
International Journal of Application on Economics and Business Vol. 1 No. 2 (2023): May 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i2.139-149

Abstract

The purpose of this study is to provide empirical evidence of the impact of Good Corporate Governance (GCG), Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), and firm size on financial performance. The population used in this study is banking companies listed on the Indonesia Stock Exchange (IDX) during 2018 to 2020. The sample selection method used is purposive sampling. The companies used as research objects are as many as 31 companies. The research method used in this research is multiple linear regression analysis. The results obtained from this study are Good Corporate Governance (GCG) has insignificant and positive effect on financial performance, Capital Adequacy Ratio (CAR) has insignificant and negative effect on financial performance, Non-Performing Loan (NPL) has significant and negative effect on financial performance, and firm size has significant and negative effect on financial performance.
THE EFFECT OF PROFITABILITY, CAPITAL STRUCTURE, FIRM SIZE, AND ASSET GROWTH ON FIRM VALUE Boenyamin, Angelina William; Santioso, Linda
International Journal of Application on Economics and Business Vol. 1 No. 3 (2023): Agustus 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i3.1097-1107

Abstract

This study aims to collect empirical data on the effect of profitability, capital structure, firm size, and asset growth on firm value in banking companies listed on the Indonesia Stock Exchange in 2018 – 2020. This study uses a purposive sampling method with 31 banking companies listed on the Indonesian Stock Exchange. The Microsoft Excel application was used to enter and calculate the study's data, and the Eviews 12 tool was used to process it. The results of this study indicate that firm size significantly positively affects firm value while profitability, capital structure, and asset growth have no significant effect on firm value.
FACTOR AFFECTING DIVIDEND POLICY IN FINANCIAL SECTOR COMPANIES IN INDONESIA STOCK EXCHANGE Magdalena, Katherine; Santioso, Linda
International Journal of Application on Economics and Business Vol. 1 No. 3 (2023): Agustus 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i3.1108-1119

Abstract

This study aims to analyze the effect of profitability, liquidity, leverage, firm size and free cash flow on dividend policy in financial sector company listed on the ISE in the 2018-2020 period. This research’s sample used 25 companies listed on the Indonesia Stock Exchange. The hypothesis in this study used multiple regression analysis. The data processing in this study uses the E-views application version 12. The results of this study indicate that the variables of profitability and firm size have a significant effect and positive on dividend policy, the variables of liquidity have a significant effect and negative on dividend policy, while the variables of leverage and free cash flow do not have a significant effect on dividend policy.
Co-Authors Agusyah, Abel Abdallah Aldian Salim Alverianti, Adeline Angelia Angelia Aristha, Adya Juni Audrey Felicia Suroso Boenyamin, Angelina William Bonal, Emilie Monique Carolina, Valentina Christine Christine Danikhtiarananda, Bagas Anugrah Daryatno, Andreas Bambang Daryatno, Andreas Bambang Deliana, Audrey Dintia, Cecilia Dra. Nurainun M.M.,Ak Bangun Emilie Monique Bonal F.X. Kurniawan Tjakrawala, F.X. Kurniawan Febrianty, Levina Felle, Aderiana Rosalia Firdaus, Syntia Goewyn, Peggy Gunawan, Aditiya Christianto Gunawan, Nita Patricia Halim, Caroline Maretha Hariyanto, Jessenia Lorreta Henlindra , Catherine Oktovella Kurnia, Fransisca Kurniati W. Andani Lesmana, Daniel Limanjaya, Vinson Liong, Jhun Magdalena, Katherine Marcello Mariaty, Nani Mianti Natalia, Delvina Natasha Caesar Devona Prasetya, Billy Putra, Rizki Pratama Putri Jehova, Aurora Regina, Michelle Safitri, Sarah Salim, Aldian Septiana, Maitri Sutta Siwalette, Jovanka Evangelia Sylvia, Sylvia Tambunan, Lydia Septaria Teresia, Teresia Verin, Verin Yani Joko, Devi YENNY YENNY Yessica, Tiffany Yuniarwati, Yuniarwati Zahirah , Afifah Nabilah