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All Journal Jurnal Riset Akuntansi dan Keuangan Jurnal Akuntansi Trilogi Accounting & Business Research E-Jurnal Akuntansi TSM Jurnal Akuntansi Trisakti
Yohanes Yohanes
Trisakti School of Management
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Trilogi Accounting

 1 
ANALISIS FRAUD PENTAGON THEORY DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN Reynaldi Surya Prayonggie; Yohanes Yohanes
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 3, No 1 (2022)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (102.22 KB) | DOI: 10.31326/tabr.v1i1.1221

Abstract

This study aims to obtain empirical evidence and analyze the effect of financial stability, external pressure, change of directors, financial targets, ineffective monitoring, nature of industry, frequent number of CEO's picture. The number of samples used in this study is 198 data from 66 manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2020 using the purposive sampling method in the sampling process. This study uses multiple regression methods in order to explain the effect of independent variables on the dependent variable of fraud on financial statements. The greater the external pressure, the less likely there is to be fraudulent financial statements. The bigger the financial target, the lower the fraud on the financial statements. The higher the level of nature of the industry, the difficulty in fraud on financial statements will occur. The novelty of this research is the addition of ineffective monitoring, financial target variables and the frequent number of CEO's picture. This research is expected to contribute to the development of theories, especially those related to fraudulent acts on financial statements such as fraud diamonds, fraud pentagons, and signaling theory and can contribute to developing variables used in further research.
FAKTOR-FAKTOR YANG MEMENGARUHI PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR Jonathan Jonathan; Yohanes Yohanes
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 3, No 2 (2022)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v3i2.1264

Abstract

The purpose of this study was to examine the effect of profitability, leverage, firm size, capital intensity, sales growth, and audit quality on tax avoidance. Previous researchers used 4 variables, namely profitability, leverage, firm size, and capital intensity. This study adds the variables of sales growth and audit quality. This study uses manufacturing companies listed on the Indonesia Stock Exchange during 2016 to 2018 as the population. There are 70 companies as a sample that meet the criteria by using purposive sampling method. This research model uses multiple regression analysis. The results of this study indicate that profitability and sales growth have an effect on tax avoidance, while other independent variables such as leverage, firm size, capital intensity and audit quality have no effect on tax avoidance. The higher the sales growth, the higher the tax avoidance practice. The greater the profitability of the company, the policy to carry out tax avoidance practices will decrease because the company is able to pay corporate taxes and the higher the practice of tax avoidance. This is because companies that have relatively large sales levels will provide opportunities to earn large profits as well. This is because companies that have relatively large sales levels will provide opportunities to earn large profits as well. Keywords: Profitability, leverage, firm size, capital intensity, sales growth
Co-Authors BORIS ALVARES Fabian Cliff Manajang FIELICIA KARNADI JONATHAN JONATHAN Mega Utami Reynaldi Surya Prayonggie WENNY WENNY Yovita Vidianti