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All Journal Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Jurnal Indonesia Sosial Sains
Reskino Reskino
UIN Syarif Hidayatullah
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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Profit Management, Capital Intensity, Gender Diversity, On Tax Avoidance with Corporate Sustainability as An Intervening Variable Reskino Reskino; Prankyanto Tambunan
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.
Do Key Audit Matters Mediate Earning Management Jamian Habeahan; 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.
Analysis of Fraud Hexagon Theory on Fraudulent Financial Reporting Based on The Role of Intellectual Capital As A Mediator That is Influenced by Earnings Management Practices Arman Agusman Jaya Zalukhu; Reskino Reskino
Co-Value Jurnal Ekonomi Koperasi dan kewirausahaan Vol. 15 No. 1 (2024): Co-Value: Jurnal Ekonomi, Koperasi & Kewirausahaan
Publisher : Program Studi Manajemen Institut Manajemen Koperasi Indonesia Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/covalue.v15i01.4444

Abstract

Fraudulent financial reporting is a serious problem faced by companies throughout the world. This fraud can have fatal consequences for the company, such as loss of investor confidence, decline in share value, and even bankruptcy. There are various theories that can be used to analyze financial statement fraud, one of which is the fraud hexagon theory. This research aims to analyze the fraud hexagon theory of fraudulent financial reporting based on the role of intellectual capital as a mediator which is influenced by earnings management practices. In this study, researchers used qualitative methods with data collection techniques through literature studies. The data collected was analyzed through three steps, which included data reduction, data presentation, and making conclusions. The findings in the study show that the Fraud Hexagon theory provides a comprehensive framework for understanding the factors that encourage fraudulent financial reporting by including six key elements: pressure, opportunity, rationalization, competence, arrogance and collusion. In this context, earnings management practices are often the main trigger. The pressure experienced by management to meet financial targets can encourage them to carry out earnings management, which in turn increases the risk of fraudulent financial reporting. Opportunities for fraud often exist due to weaknesses in internal controls, which allow manipulation of financial data without detection.
Faktor-Faktor yang Mempengaruhi Kualitas Audit dengan Pengalaman Auditor sebagai Variabel Moderasi Imam Ginanjar Rakhmatullah; Reskino Reskino
Co-Value Jurnal Ekonomi Koperasi dan kewirausahaan Vol. 15 No. 2 (2024): Co-Value: Jurnal Ekonomi, Koperasi & Kewirausahaan
Publisher : Program Studi Manajemen Institut Manajemen Koperasi Indonesia Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/covalue.v15i2.4492

Abstract

Kualitas audit merupakan isu krusial dalam profesi akuntan publik. Berbagai kasus kegagalan audit yang terjadi di berbagai negara telah mendorong perlunya pemahaman yang lebih mendalam tentang faktor-faktor yang mempengaruhi kualitas audit. Salah satu faktor yang dianggap penting adalah pengalaman auditor, yang diduga dapat memoderasi hubungan antara berbagai faktor lain dengan kualitas audit. Penelitian ini bertujuan untuk mengidentifikasi dan menganalisis faktor-faktor yang mempengaruhi kualitas audit, dengan menyoroti peran pengalaman auditor sebagai variabel moderasi. Metode penelitian kualitatif digunakan, meliputi wawancara mendalam, observasi, dan analisis dokumen, untuk menggali pemahaman mendalam tentang dinamika yang mempengaruhi kualitas audit. Temuan utama menunjukkan bahwa pengalaman auditor memiliki dampak signifikan terhadap peningkatan kualitas audit melalui peningkatan kompetensi teknis, kemampuan identifikasi dan penilaian risiko, serta penguatan sikap etis dan profesionalisme. Auditor yang lebih berpengalaman mampu mempertahankan independensi dan integritas dalam situasi yang menekan serta berkomunikasi dan berkolaborasi lebih efektif dalam tim audit. Penelitian ini menyimpulkan bahwa pengalaman auditor merupakan faktor kunci yang memperkuat hubungan antara faktor-faktor lain dan kualitas audit. Implikasi praktis dari temuan ini menyarankan bahwa kantor akuntan publik perlu mendorong pengembangan pengalaman auditor melalui pelatihan berkelanjutan, rotasi tugas, dan pembentukan budaya kerja yang mendukung etika dan profesionalisme. Secara teoretis, penelitian ini memperkaya pemahaman tentang peran pengalaman dalam konteks kualitas audit, menegaskan pentingnya pengalaman sebagai aset penting untuk mencapai hasil audit yang berkualitas tinggi.
Do Key Audit Matters Mediate Earning Management Jamian Habeahan; 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; Prankyanto Tambunan
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.
Co-Authors Arman Agusman Jaya Zalukhu Imam Ginanjar Rakhmatullah Jamian Habeahan Prankyanto Tambunan