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All Journal Saintika Medika: Jurnal Ilmu Kesehatan dan Kedokteran Keluarga. JPK (Jurnal Pendidikan Khusus) MAJALAH ILMIAH PEMBELAJARAN Economic Journal of Emerging Markets IPTEK Journal of Proceedings Series Explore: Jurnal Sistem Informasi dan Telematika (Telekomunikasi, Multimedia dan Informatika) Buletin Penelitian Tanaman Rempah dan Obat Jurnal Online Mahasiswa (JOM) Bidang Teknik dan Sains Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Indonesian Journal of Pharmaceutical Science and Technology JURNAL SOSIAL HUMANIORA (JSH) Media Konstruksi : Jurnal Ilmiah Teknik Sipil Jurnal Ilmiah Mahasiswa Pendidikan Jasmani, Kesehatan dan Rekreasi Jurnal FishtecH JURNAL KEPEMIMPINAN DAN PENGURUSAN SEKOLAH Jurnal Ilmiah Universitas Batanghari Jambi Faktor Exacta EKONOMIS : Journal of Economics and Business Machine : Jurnal Teknik Mesin Jurnal Kesehatan Manarang Scientific Journal of Reflection : Economic, Accounting, Management and Business J-MAS (Jurnal Manajemen dan Sains) Distribusi Sosio e-kons JMM UNRAM (Jurnal Magister Manajemen Universitas Mataram) Jurnal Keperawatan Komprehensif (Comprehensive Nursing Journal) YUME : Journal of Management Jurnal Ilmiah Ecobuss Jurnal Manajemen dan Bisnis Seminar Nasional Lahan Suboptimal Jurnal Ilmu Keperawatan Jiwa Jurnal Kesehatan Ekspose: Jurnal Penelitian Hukum dan Pendidikan Jurnal Gema Ngabdi JURNAL TEKNIK Jurnal Riset Teknologi Industri JOM FTK UNIKS : Jurnal Online Mahasiswa Fakultas Tarbiyah dan Keguruan Universitas Islam Kuantan Singingi Bubungan Tinggi: Jurnal Pengabdian Masyarakat Buletin Penelitian Tanaman Rempah dan Obat Jurnal Pendidikan dan Kebudayaan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Tekper: Jurnal Teknologi dan Manajemen Industri Pertanian Journal of Judicial Review Journal Industrial Manufacturing JEIL (Journal Educational of Indonesia Language) ADMA: Jurnal Pengabdian dan Pemberdayaan Masyarakat Education and Counseling Journal Jurnal Ilmu Komputer JIKTI : Jurnal Ilmiah Komputer Terapan dan Informasi Prosiding Seminar Nasional Official Statistics Termometer: Jurnal Ilmiah Ilmu Kesehatan Dan Kedokteran International Journal of Health, Engineering and Technology Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen Dan Bisnis Ihsanika : Jurnal Pendidikan Agama Islam Jurnal Ventilator: Jurnal Riset Ilmu Kesehatan dan Keperawatan JURNAL EDUAKSI (Jurnal Edukasi dan Penelitian Tindakan Kelas) SIGMA DIDAKTIKA: Jurnal Pendidikan Matematika Jurnal Pengembangan Teknologi Informasi dan Komunikasi (JUPTIK)
Hermanto Hermanto
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Corporate Governance Mechanisms and Possible Financial Statements Containing Fraud Menik Indrati; Hermanto Hermanto; Eny Purwaningsih; Wulandari Agustinah; Aulia Sarikha
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.2805

Abstract

The aim of this study is to ascertain effect of Corporate Governance mechanisms on the possibility of financial statements containing fraud. This study examines the size of the board of commissioners as determined by the total number of board members in a company, the proportion of independent board members as determined by the proportion of an organization's board of directors that are independent as a percentage of the total number of board members, and board members with international experience. The audit committee's and worldwide audit's efficacy is evaluated by assigning a code one if all necessary information is released, a code two if Indonesia is informed but does not comply with the Code of Good Corporate Governance, and a code three if no information is provided. The Beneish M-Score measures financial statement fraud. The company indicated manipulator would be given code one if not indicated code 0. The company's size is quantified by the logarithm of the company's total assets in year t, leverage is measured by dividing total debt by total equity, and the company's age is estimated based on the number of years since the corporation was incorporated. On the Stock Exchange. A sample in this study of 100 non-financial companies listed on the Indonesia Stock Exchange in 2019. The statistical method used is binary logistics analysis. The findings of this study indicate that board size does not affect the likelihood of financial statements containing fraud; the proportion of independent board members does not affect the possibility of financial statements preventing fraud; board members with international experience do not affect the likelihood of financial statements preventing fraud.
The Influence of Debt Policy, Profit Growth and Inventory Turnover on Firm Value Moderated Firm Size Hermanto Hermanto; Eneyza Fatmalia Sari
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.5984

Abstract

This research aims to examine the influence of debt policy, profit growth and inventory turnover towards firm value with moderated by firm size. The information in this research was obtained from the financial report in the food and beverage sub sector manufacturing industry that listed on the IDX with the purposive sampling test method. The research period was taken for 6 years by resulted 144 data from 24 food and beverage sub sector entities. The research method uses multiple linear regression analysis with secondary data types. The research shows that simultaneously the three independent variables have an influence on the dependent variables. Partially debt policy and profit growth have a positive effect on the firm value, but the turnover of inventory has a negative influence on the firm value. The results of this researchs show that the three independent variables have a significant influence against the dependent variable moderated by the firm size. Moderated by firm size, debt policy and profit growth have a negative influence to the firm value, while inventory turnover has a positive influence to the firm value.
Co-Authors . Parwiyanti AA Sudharmawan, AA Ade Agung Kurniawan Ade Hendi Ade Hermawan Agus Susanto Agusdin Agussaleh Agussaleh Agustina Nugrahini Agustinus Setyawan Ahmad Fadhil Nanjaya Ahmad Sajjad Akhyari Ainun Na’im Anak Agung Istri Sri Wiadnyani Ani Nuriska Safitri Antonius Yadi Kuntoro Arba Susanty Arfin Arfin Aswan Aswan Atang Sutandi Aulia Sarikha Azria Bey Alfina Baiq Handayani Rinuastuti Bayu Harisakti Budi Santoso Cintiya Niranasari Dedi Dwi Saputra Delsika Pramata Sari Delta Iswara Dewi Puspita Dian Yayan Sukma, Dian Yayan Dona Fitria Dyah Pembayun Indrijatmiko EKO YULIANTO Eneyza Fatmalia Sari Eny Purwaningsih Evika Hatma Febrianto Eka Putra Feranita Feranita Filli Pratama FL. Yudhi Priyo Amboro, FL. Yudhi Priyo Hamrin Hamrin Harliana Harliana Herfriyanti Ronasari Homzah, Ozkar F Ifwandi Ifwandi Ikhsan firmansyah Imam Syafi’i Indah Permata Sari Karmitasari Yanra Katimenta Khairul Amri Assidiq Khiyarana Fayziyah Komang Sika La Rianda Lalu Abdul Hafidz Lasmita Lasmita Latifah K. Darusman Lina Warlina Livana PH livana ph Liya Muzdalifah Loly Nadila Putri M. Ikhwan Mahesa Adiputra Mailani, Ikrima Mawalda Azharah Menik Indrati Meriska Indriani Mohamad Muspawi Muh. Thahir Azikin Muhammad Fahmi Ridhani Muhammad Tarzia Munif Ghulamahdi Nadia Septia Aisyah Nanda Putra Pratama Nelson Dowansiba Ni Putu Nita Wijayanti Noufal Ridwan Achmad Nur Arifiya Nurliani Bermawie Prayitno Basuki, Prayitno R Ati Sukmawati Rabiatul Mahmudah Rahayu, Pipit Sri Estuning Rahmat Kurniawan Rini Setiowati RIZA FAHLAPI Riza Fahlapi Saiful Akbar Sakir Sakir Santana Purba, Harja Setiawan Dwi Prabandanu Sukardi Putra Sulastri Dewi Suwaji Suwaji Syarifah Muthmainah Taufik Asra Thatok Asmony Tommy Aditya Triana Arisdiani Try Sugiyarto Usman Usman Victor Heri Wahid Irhamna Widiyarini, Widiyarini Widjiati Widjiati, Widjiati Wildan Rachimsah Wiranda, Nuruddin Wulandari Agustinah zainur Zainur Zulhaini Zulhaini