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All Journal Accounting Analysis Journal
Muhammad Noor Ardiansah
Department of Accounting, Politeknik Negeri Semarang, Indonesia
Economics, Econometrics & Finance

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Fraudulent Financial Statements Detection Using Fraud Triangle Analysis: Institutional Ownership as A Moderating Variable Indah Anisykurlillah; Muhammad Noor Ardiansah; Afifah Nurrahmasari
Accounting Analysis Journal Vol 11 No 2 (2022)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v11i2.57517

Abstract

Purpose : The study investigates the empirical evidence of financial targets, financial stability, external pressure, the nature of the industry, and rationalization’s influence on financial statement fraud, with institutional ownership as a moderating variable. Method : The population’s study included 58 publicly listed companies on the Indonesia Stock Exchange and formed the LQ45 in 2016–2018. Purposive sampling was used on 29 companies, and descriptive and regression analyses were performed using SPSS. Findings : The results showed that financial targets have a positive effect on financial statement fraud, and the industry’s nature has a negative effect on financial statement fraud. In contrast, financial stability, external pressure, and rationalization do not implicate financial statement fraud. In addition, institutional ownership could undermine the effect of financial targets on financial statement fraud. Still, it could affect financial stability, external pressure, industry nature, or rationalization of financial statement fraud. Users of financial statements concentrate on the level of corporate profit because the extent of manipulation indicates that. Novelty : The research initiates an initial study that examines the engagement of institutional ownership as a moderating variable because it not only increases but also risks the possibility of fraud in the financial statements, which reflect financial performance. Keywords : Fraud Financial Statement; Fraud Triangle; Institutional Ownership
The Analysis of Leverage, Return on Assets, and Firm Size on Tax Avoidance Astriyani Sandya Paramita; Muhammad Noor Ardiansah; Raissa Arham Delyuzar; Arif Dzulfikar
Accounting Analysis Journal Vol 11 No 3 (2022)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v11i3.61617

Abstract

Purpose : The study aims to analyze the effect of leverage, return on assets, and firm size on tax avoidance in Property and Real Estate Companies listed on the Indonesia Stock Exchange (IDX) for the 2010-2016 period. Method : The population in this research are real estate companies listed on the Indonesia Stock Exchange. The sample selection process in this research used a purposive sampling method. Testing the effect of leverage, return on assets, and firm size on tax avoidance is done using multiple linear regression analysis models. Findings : Based on the results of the study, the CETR level is positively and significantly influenced by the level of return on assets and company size. Meanwhile, CETR is negatively and significantly affected by the level of leverage. Novelty : In this study, the sample is focused on property and real estate companies listed on the Indonesia Stock Exchange based on sharia stocks because related research has not been widely studied, so it is necessary to do more about tax avoidance in sharia stocks. Keywords : Tax Avoidance; Return on Assets; Leverage; Firm Size
Co-Authors Afifah Nurrahmasari Arif Dzulfikar Astriyani Sandya Paramita Indah Anisykurlillah Raissa Arham Delyuzar