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All Journal Asian Journal of Economics and Business Management
Reni Oktavia
Universitas Lampung, Indonesia
Economics, Econometrics & Finance Social Sciences

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Fraud Triangle Perspective on The Tendency of Fraudulent Financial Statements in Non-financial State-Owned Enterprises Nindya Saphira Maharani Rinaldo; Reni Oktavia; Yunia Amelia
Asian Journal of Economics and Business Management Vol. 1 No. 2 (2022): Asian Journal of Economics and Business Management (AJEBM)
Publisher : Lighthouse Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (389.601 KB) | DOI: 10.53402/ajebm.v1i2.86

Abstract

Fraud is a problem that continues to exist in the organizational world. Fraud is difficult to eliminate but can be minimized by taking preventive measures by detecting things that have the potential to cause fraud. This study aims to analyze how the Fraud Triangle perspective detects the tendency of fraudulent financial statements with research samples of Non-financial State-Owned Enterprises listed on the IDX from 2016-2020. Fraudulent financial statements in this article were measured using Dechow F-Score and three dependent variables that represent each of the fraud triangle proxies with firm size as a control variable. Using logistic regression analysis, this research indicated pressure proxied by financial stability and measured using SALTA has a significant negative impact on the tendency of fraudulent financial statements. Opportunities proxied by the nature of industry and Rationalization proxied by changes in external auditors do not have a significant impact on the tendency of fraudulent financial statements.
Corporate characteristics and tax aggressiveness: Evidence from the mining sector in Indonesia Ikhsan Irmi; Reni Oktavia; Sari Indah Oktanti Sembiring
Asian Journal of Economics and Business Management Vol. 1 No. 2 (2022): Asian Journal of Economics and Business Management (AJEBM)
Publisher : Lighthouse Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (307.763 KB) | DOI: 10.53402/ajebm.v1i2.89

Abstract

This article presents to find out the effect of corporation characteristics, such as though capital intensity, leverage, and firm size on tax aggressiveness. Based on the condition of tax revenues and the achievement of the tax ratio in assessing the performance of tax revenues, Indonesia has not been able to reach the target even since 2013. Many motivations drive companies to do tax aggressiveness either legally or illegally. Therefore, this article is necessary to find out the effect of capital intensity, leverage, and firm size on tax aggressiveness. This article uses quantitative data sourced from financial statements with research samples of non-oil and gas mining companies listed on IDX for the period from 2016 to 2020. Using panel data regression analysis, the results show that capital intensity, leverage, and firm size have no significant effect on the tax aggressiveness of non-oil and gas mining companies. It means that capital intensity, leverage, and firm size are not the right way for non-oil and gas mining companies to exercise tax aggressiveness. Further research is expected to use other factors as their CSR and GCG.
Co-Authors Ikhsan Irmi Nindya Saphira Maharani Rinaldo Sari Indah Oktanti Sembiring Yunia Amelia