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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Yulita Setiawanta
Universitas Dian Nuswantoro
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Impact of Whistleblowing System Between the Vousinas Fraud Hexagon Theory and Financial Statement Fraud Muhammad Rafi Raihan; Imang Dapit Pamungkas; Yulita Setiawanta; Enny Susilowati Mardjono
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 14, No 1 (2024): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.14.1.2024.114-135

Abstract

This study examines and analyses the impact of pressure, opportunity, rationalization, capability, ego, and collusion on financial statement fraud. Testing of the whistleblowing system variable is a moderating variable in the relationship between the fraud hexagon theory variable and financial statement fraud. Purposive sampling resulted in a total of 120 observation data. Data was collected from annual and sustainability reports from 68 state-owned enterprises on the Indonesia Stock Exchange (IDX) in 2019-2022. The data were processed and analyzed using WarpPLS 7.0 software. This research confirms that WBS can reduce the link between pressure and FSF and that pressure directly affects FSF. Any other variables cannot directly or indirectly influence financial statement fraud. The novelty of this research is the whistleblower system variable, which moderates the association between financial statement fraud and the factors of the fraud hexagon theory.
FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE PADA PERUSAHAAN SEKTOR INDUSTRI DASAR DAN KIMIA Indiana Bella Hartanti; Yulita Setiawanta
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.2984

Abstract

Introduction: The sluggish exports have led to tax avoidance in the basic and chemical industries, declining orders, and an abundance of domestically produced products, thus putting pressure on this sector. This study aims to investigate the effects of Audit Committee, Leverage, Return on Asset, and Company Size on Tax Avoidance and test them empirically. Methods: This study will apply a quantitative method with a research sample in the form of secondary data in the form of annual reports of companies engaged in the basic industry and chemical industry groups that are continuously listed on the Indonesia Stock Exchange during 2019 to 2023. The purposive sampling method is applied in this research and produces 85 data. The analysis was carried out using the SPSS 29.0 analysis tool to answer the research hypothesis with the multiple linear regression analysis method. Result: The findings show that CETR can be affected by ROA and SIZE while AC and DER are not. Further research can include other variables, expected to determine the antecedents that are able to predict tax avoidance. Further research can introduce more factors, such as liquidity, firm value, sales growth, transfer pricing, utilization of tax havens, tax rates or earnings management, which can describe tax avoidance. In addition, this research only presents the population in basic and chemical industry sector companies, further research is expected to take other sectors outside the research or take the entire series of manufacturing companies to enlarge the number of samples and observations to develop the research. Keyword: Audit Committee, Leverage, Return on Asset, Company Size, Tax Avoidance
Co-Authors Enny Susilowati Mardjono Imang Dapit Pamungkas Indiana Bella Hartanti Muhammad Rafi Raihan