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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jurnal Manajemen Terapan dan Keuangan Jurnal Ekonomi dan Bisnis Islam Jurnal Kajian Akuntansi Kompartemen : Jurnal Ilmiah Akuntansi Shirkah: Journal of Economics and Business Jurnal Akuntansi dan Bisnis JMB : Jurnal Manajemen dan Bisnis Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Indonesia Sosial Sains IIJSE
Reskino Reskino, Reskino
Faculty of Economic and Business Syarif Hidayatullah State Islamic University
Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Energy Environmental Science Immunology & microbiology Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Social Sciences

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Do Key Audit Matters Mediate Earning Management Habeahan, Jamian; Reskino, Reskino
Jurnal Indonesia Sosial Sains Vol. 5 No. 06 (2024): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v5i06.887

Abstract

Earnings management is the management of cash in or income and cash out or expenses so that businesses can generate net income. The purpose of this study was to determine the effect of key audit matters on earnings management mediated by audit quality, financial audit committee effectiveness. This research uses quantitative research methods. The data collection method of this research uses documentation techniques. The population used in this study are all companies listed on the Indonesia Stock Exchange obtained from the official IDX website, namely https://www.idx.co.id and the company's website in 2022, totaling 825 companies. The method used in sampling is purposive sampling method. The data analysis method used is a combination of descriptive analysis and quantitative analysis. The results showed that audit quality, effectiveness, financial audit committee mediate the effect of key audit matters on earnings management.
Profit Management, Capital Intensity, Gender Diversity, On Tax Avoidance with Corporate Sustainability as An Intervening Variable Reskino, Reskino; Tambunan, Prankyanto
Jurnal Indonesia Sosial Sains Vol. 4 No. 10 (2023): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v4i10.903

Abstract

The highest income in Indonesia comes from tax revenue. High and low tax revenues will determine the state budget in financing public expenditures. So awareness is needed for taxpayers or entities to pay their tax obligations. The purpose of the study is to empirically prove or analyze the effect of profit management on tax avoidance. This research uses quantitative methods, namely research procedures that produce data in the form of numbers and are generally analyzed using descriptive statistics with the source of data taken in this study is secondary data. The results of hypothesis testing in table 4 show that the t-Statistic value is 4.393073, while the prob. From profit management is 0.0000 which means 0.0000 < 0.05 indicates that profit management variables affect tax avoidance. The conclusions obtained are based on phenomena, problem formulations, hypotheses and research results conducted on manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period, it can be concluded that simultaneously the variable of profit management has a positive effect on tax avoidance.
Apakah Good Corporate Governance Memoderasi Hubungan Kecenderungan Kecurangan Manajemen terhadap Fraudulent Financial Statement? Reskino, Reskino; Bilkis, Mulia Saba
Jurnal Kajian Akuntansi Vol 6 No 2 (2022): DESEMBER 2022
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v6i2.7471

Abstract

AbstractThis study aims to examine the effect of management fraud tendencies as proxied by the fraud triangle dimensions (pressure, opportunity, rationalization) on fraudulent financial statements as proxied by earnings management, with good corporate governance as a moderating variable. BUMN listed on the Indonesia Stock Exchange for the period 2017-2021 is the population in the study. Purposive sampling became the sampling technique used in the study and obtained as many as 95 units of sample data. Based on the tests conducted using SmartPLS, it can be concluded that of the three elements of the fraud triangle, only pressure and opportunity have a significant influence on fraudulent financial statements. Meanwhile, the rationalization has not been able to contribute significantly to fraudulent financial statements. It seems that rationalization is the tendency of management to commit fraud. Furthermore, good corporate governance has not been able to strengthen or weaken the relationship between the tendency of management fraud and fraudulent financial statements. The results of this study can be used as valuable feedback to reduce the tendency of management fraud in BUMN.Keywords: Good corporate governance; Earning management; Fraudulent financial statement; Pressure; Opportunity; Rationalization AbstrakPenelitian ini bertujuan untuk menguji pengaruh faktor kecenderungan kecurangan manajemen yang diproksikan dengan dimensi triangle fraud (pressure, opportunity, rationalization) terhadap fraudulent financial statement yang diproksikan dengan earnings management, dengan good corporate governance sebagai variable moderasi. BUMN yang tedaftar di Bursa Efek Indonesia periode 2017-2021 adalah populasi dalam penelitian. Purposive sampling menjadi teknik pengambilan sampel yang digunakan dalam penelitian dan memperoleh sebanyak 95 unit data sampel. Berdasarkan pengujian yang dilakukan dengan menggunakan SmartPLS maka dapat disimpulkan bahwa dari tiga elemen fraud triangle hanya pressure dan opportunity yang memiliki pengaruh signifikan terhadap fraudulent financial statement. Sementara rationalization belum mampu berkontribusi secara significant terhadap fraudulent financial statement. Selanjutnya Good corporate governance belum mampu memperkuat maupun memperlemah hubungan antara kecendrungan kecurangan manajemen dengan fraudulent financial statement. Hasil penelitian ini dapat digunakan sebagai umpan balik yang berharga untuk menurunkan kecendrungan kecurangan manajemen di BUMN.Kata kunci: Kecurangan laporan keuangan; Manajemen laba; Peluang; Rasionalisasi; Tata kelola perusahaan; Tekanan
Dynamics of Tax Avoidance in ASEAN: Thin Capitalization, Inventory Intensity, And Ownership of Intangible Assets Moderate by Profit Management Saputra, Winnendra Dwi; Izati, Elis Nur; Reskino, Reskino
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 1 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i1.4435

Abstract

This research aims to analyze the influence of thin capitalization, inventory intensity, and ownership of intangible assets on tax avoidance. This research uses secondary data from manufacturing companies listed on the stock exchanges of ASEAN countries in the 2017-2021 period, with a sample of 723 companies. The sample selection technique uses a purposive sampling method and data is analyzed using a Structural Equation Modeling (SEM) approach with the Partial Least Squares (PLS) application. The results of this study show that thin capitalization has no significant effect on tax avoidance, while inventory intensity and ownership of intangible assets have a significant positive effect on tax avoidance, and earnings management is proven to be able to weaken the effect of thin capitalization, inventory intensity and ownership of intangible assets on tax avoidance.
The Influence of Financial Factors on Tax Avoidance Practices, Moderated by the Role of Women on the Board of Directors: Case Study of a Mining Company Registered on the IDX from 2018 to 2022 Mulasimadhi, Yoza; Nusanto, Galih Wibowo; Reskino, Reskino
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 1 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i1.4563

Abstract

This research aims to investigate the impact of financial factors on the fulfillment of corporate tax obligations, especially in the mining sector, from 2018 to 2022. In addition, this research explores the role of women in top management and how their presence can influence tax avoidance practices. The research results show that financial factors have a significant impact on corporate tax avoidance practices. When moderated by the presence of women in top management, the impact of these factors can weaken tax avoidance practices. This research contributes to the understanding of the relationship between financial factors and tax avoidance, especially in the context of the mining sector by involving women in top management. However, this study recognizes shortcomings, such as the limited sample size and the proportion of variation influenced by other independent variables. Therefore, further research is recommended to improve this weakness by adding variables or expanding sector coverage.
STUDY OF FRAUD TENDENCY: THE ROLE OF UNETHICAL BEHAVIORS AS MEDIATION Hamidah, Siti; Reskino, Reskino
Jurnal Ekonomi dan Bisnis Islam (Journal of Islamic Economics and Business) Vol. 7 No. 1 (2021): JANUARY-JUNE 2021
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jebis.v7i1.23554

Abstract

Islamic banking and Islamic insurance are institutions that are trusted by the public that play an important role in the economy that should uphold Islamic values. But in fact, there are still many cases of fraud that occur in Islamic banking and Islamic insurance. This study aims to examine the determinant factor fraud tendency with the role of unethical behavior as mediation. The sample used is the financial staff of Islamic banking and Islamic insurance in DKI Jakarta as many as 118 respondents. The data analysis method used in this research is Partial Least Square (PLS-SEM). The results of this study indicate that the implementation of good corporate governance (GCG) practice has a significant effect on unethical behavior, but conformity compensation does not have a significant effect on unethical behavior. Conformity compensation, implementation of GCG practice, and unethical behavior has a significant effect on the fraud tendency. Furthermore, the implementation of GCG practice has a significant effect on fraud tendency through unethical behavior, but conformity compensation has no significant effect on fraud tendency through unethical behavior.
Co-Authors AFRIZON AFRIZON, AFRIZON Agung Sasangka, Luhur Wicaksana Arif Dwi Nugroho Azhhar, M. Indra Bilkis, Mulia Saba DAVID KURNIAWAN Ferizqi, Luthfi Habeahan, Jamian Hartono, Jaya Izati, Elis Nur Juliana, Anisa Nur Mulasimadhi, Yoza Nusanto, Galih Wibowo Pramana, I Gusti Bagus Ari Saputra, Winnendra Dwi Sidik, Ichwan Siti Hamidah Sitompul, Renato Sugiarto, Puji Tambunan, Prankyanto Yesi Mutia Basri