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All Journal International Journal of Economic, Technology and Social Sciences (Injects) Jurnal Sistem Informasi, Akuntansi dan Manajemen
Jihen Ginting
Universitas Negeri Medan
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Public Health Social Sciences

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FRAUD DETECTION ANALYSIS OF PRESENTATION OF FINANCIAL STATEMENTS OF PROPERTY AND REAL ESTATE COMPANIES ON THE INDONESIA STOCK EXCHANGE, 2018-2019 Surbakti Karo karo; Jihen Ginting; Jumiadi AW; Yesica Sinulingga
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 2 No. 2 (2021): October 2021
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (912.821 KB) | DOI: 10.53695/injects.v2i2.455

Abstract

The aim of this research was to test the effects of fraud diamond on fraudulent financial statement. The samples of this research is property and real estate companies listed on Indonesia Stock Exchange (IDX) in 2017 to 2018 periods. The number of companies were 40 companies with 2 years observation. Based on purposive sampling method, sample total is 80. The data analysis methods used logistic regressions. Data were collected using a secondary data in the form of annual report that were downloaded from www.idx.co.id. The method of data analysis used in this study was logistic regression using SPSS 26.0 . The results of these research indicate thatfinancial stability, external pressure, financial target, nature of industry ratio, audit opinion and director change has no significant impact on fraudulent financial statement (Beneish M-Score) with 0.649, 0.142, 0.658, 0.750, 0.999 and 0.545 significant value.
Influence of Profit Sharing Funds and Regional Financial Performance in the Previous Year on the Allocation of Capital Expenditures in Provincial Governments in Indonesia in 2016 – 2020 Choms Gary Ganda Tua Sibarani; Jihen Ginting; Vivi Afriliani; Nasrullah Hidayat
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 3 No. 2 (2022): October 2022
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (628.312 KB) | DOI: 10.53695/injects.v3i2.796

Abstract

This research is aimed at testing the influence of revenue sharing funds, the previous year's ratio of local independence, the previous year's effectiveness, the previous year's expenditure harmony toward capital expenditure allocation in the provincial government in Indonesia in 2016-2020. The data used in this research is secondary data which is obtained from access to financial reports from the website www.djpk.depkeu.go.id. Analysis of the data in this research using a quantitative approach with statistical descriptive tests, classic assumption tests, multiple regression analysis and hypothesis testing was helped by SPSS 22. The results of this research indicate that the revenue sharing fund variable has no effect on capital expenditure with a significant value of 0.055> 0.05. An independent variable independence ratio from the previous year affects capital expenditure allocation in a negative direction with a significant value of 0.017<0.05. The higher the independence ratio, the lower the capital expenditure allocation. The previous year's effectiveness variable did not affect the allocation of capital expenditure with a significant value of 0.224> 0.05. An independent variable expenditure harmony ratio from previous year affects capital expenditure allocation in a negative direction with a significant value of 0.000<0.05. And simultaneously revenue sharing fund, financial independence of the previous year, the effectiveness of the previous year.
Pengaruh Profitabilitas, Leverage, Ukuran Perusahaa Dan Pertumbuhan Penjualan Terhadap Nilai Perusahaan (Studi Pada Perusahaan Manufaktur Sub Sektor Industri Barang Konsumsi Yang Tedaftar Di Bursa Efek Indonesia Tahun 2016-2018) Nita Pratiwi; Jihen Ginting
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 1 No. 1 (2021): SINTAMA: Jurnal Sistem Informasi, Akuntansi dan Manajemen (September 2021)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

In this study, the researchers aimed to determine the effect of Profitability , Leverage , Company Size and Sales Growth on firm value in manufacturing companies listed in Indonesia Stock Exchange in 201 6 -2018. The study population i ni is a company manufacturing sub- sector of industrial goods consumption y ang listed on the Stock Exchange in 201 6 -201 8 as much as 50 perusahaa n. The research sample was 18 companies with purposive sampling method , with quantitative research type. The data used is secondary data, the company's financial statements were obtained from www.idx.co.id., https://finance.yahoo.com, or from the company's official website. This study uses linear regression analysis techniques and uses the SPSS version 2 5 statistical test . Outcome of this study showed that partially that profitability impact on the value of the company by the value of sig 0.001. Leverage does not impact significantly on the value of the company by the value of sig 0.670. The size of the Company's influence on the value of the company by the value of sig 0,000. Growth Sales no effect on the value of the company by the value of sig 0.344. And are simultaneously profitability, leverage, size of the company and the growth of sales impact on the value of the company by the value of sig 0,000. The conclusion in this study is that partially the profitability variable has a significant effect on firm value, the leverage variable has no significant effect on firm value, the firm size variable hasa significant effect on firm value, sales growth has no significant effect on firm value, and simultaneously the variable profitability , leverage, company size, and sales growth simultaneously (jointly) affect firm value.
Co-Authors Choms Gary Ganda Tua Sibarani Jumiadi AW Nasrullah Hidayat Nita Pratiwi Surbakti Karo karo Vivi Afriliani Yesica Sinulingga