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All Journal Ilomata International Journal of Tax and Accounting JURNAL RISET AKUNTANSI TIRTAYASA
Anistya Vinta Desi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGARUH MEKANISME CORPORATE GOVERNANCE,AUDIT TENURE DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA DAN INTEGRITAS LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan BUMN yang terdaftar di BEI Tahun 2014-2018) Anistya Vinta Desi
JURNAL RISET AKUNTANSI TIRTAYASA Vol 7, No 1 (2022): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jratirtayasa.v7i1.8935

Abstract

The study was conducted in order to find out the effect of corporate governance mechanisms by proxying the size of board and independent board, audit tenure and company size on earnings management and financial statement integrity of BUMN companies listed on the Indonesia Stock Exchange that published financial statements for the period 2014-2018 . By using purposive sampling technique, 65 company samples were obtained and analyzed using multiple linear regression. The results of this study indicate that (1) Size Board has a positive effect on the integrity of financial statements (2) Independent board does not affect the integrity of financial statements (3) Audit Tenure does not affect the integrity of financial statements (4) Firm size does not affect the integrity of the report finance (5) Earnings management does not affect the integrity of financial statements (6) Size Board has a positive effect on earnings management (7) Independent Board has no effect on earnings management (8) Audit Tenure has positive effect on earnings management (9) Size of company influences positive towards earnings management (10) Size Board influences the integrity of financial statements mediated by earnings management variables (11) Independent Board influences financial statement integrity is not mediated by earnings management variables (12) Audit Tenure on Integrity of Financial Statements n not mediated by Earnings Management (13) Firm size towards the Integrity of Financial Statements is mediated by Earnings Management variables.
Analysis of Tax Avoidance and Firm Size on Fraudulent Financial Reporting with the Beneish M-Score Approach Puspanita, Intan; Anistya Vinta Desi
Ilomata International Journal of Tax and Accounting Vol. 6 No. 4 (2025): October 2025
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v6i4.1924

Abstract

This research investigated the impact of tax avoidance, firm size, and profitability on the F-Score as a measure of Fraudulent Financial Reporting (FFR) in Indonesian state-owned enterprises (BUMN). The use of the Beneish M-Score to detect fraud is not new, but applying it in the context of BUMN provides more insight into the level of honesty among government-linked businesses. The study utilizes secondary data from the annual financial statements of BUMN for the years 2019 to 2023 and employs multiple linear regression to examine the relationships among variables. The results indicated that tax avoidance exerts a positive and significant influence on FFR. It was implied that elevated levels of tax avoidance may enhance the probability of financial misstatement. On the other hand, the size and profitability of a company do not have a big impact on FFR. These results validate that tax evasion may serve as a preliminary indicator of possible financial reporting fraud. This study offers a contextual contribution to the Indonesian SOE sector and underscores the necessity of fortifying the theoretical framework that connects tax behavior to financial reporting errors. This study also offers practical recommendations for policymakers to enhance internal control systems and improve the transparency of taxation strategies for state-owned enterprises (SOEs).
Co-Authors Intan Puspanita