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All Journal EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS)
Tutut Dewi Astuti
Universitas Mercu Buana Yogyakarta, Sleman
Economics, Econometrics & Finance

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Pengaruh EPS, Suku Bunga, Tingkat Inflasi Terhadap Harga Saham Perusahaan Perbankan di BEI Desi Astika Rahmadonna; Tutut Dewi Astuti
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 5 No 2 (2023): November 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v5i2.4476

Abstract

The aim of this research was to show knowledge about whether or not there is an influence of Earning Per Share, interest rates and inflation rates on the share prices of banking companies on the Indonesian Stock Exchange. All banking companies listed on the Indonesian Stock Exchange, of which there are 47 companies, will be used as the research population which will later be used in testing. In taking the sample, a purposive sampling method will be used, which after consideration is made according to the criteria, a sample of 34 banking companies is produced. In testing variables, analytical techniques are used, namely the classic assumption test which is divided into four, including: normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. Multiple linear analysis will also be used, as well as a partial significance test (t test). The results obtained after conducting the research showed that after testing the three dependent variables, only Earning Per Share had a significant and positive influence on the share prices of banking companies listed on the Indonesian Stock Exchange. The test results show that the significance value of the Earning Per Share variable is 0.000 and has a positive beta value, the value states that the significance is smaller than the value of 0.05. Meanwhile, the interest rate and inflation rate variables have no influence on the share prices of banking companies listed on the Indonesian Stock Exchange. The test results show that the value of the significance of the interest rate variable is 0.372 and the value of the significance of the inflation rate variable is 0.706, both of which have significance values ​​greater than 0.05.
Pengaruh Elemen Teori Fraud Hexagon Terhadap Financial Statement Fraud pada BUMN di BEI Albert Andhika Endratama; Tutut Dewi Astuti
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 5 No 2 (2023): November 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v5i2.4507

Abstract

The purpose of this study is to examine the hypothesis that fraudulent financial reporting is impacted by the six factors of the fraud hexagon theory (pressure, opportunity, rationalization, capacity, ego, and cooperation). Financial security and outside pressure stand in for the stress factor. Opportunity is represented by inefficient management. Changing auditing firms stands in for the justification factor. The capacity element is represented by a change in directors. The abundance of CEO portraits in the financial reports represents the ego aspect, while the prevalence of multi-hatted board commissioners represents the cooperation factor. This study uses a sample size of 120 data from State-Owned Enterprises registered on the BEI between 2018 and 2022 as its population. Purposive sampling was used in the data collection process. Descriptive statistics, logistic regression analysis, the overall model fit test, the test for the coefficient of determination, the test for the feasibility of the regression model, the classification matrix test, and the regression coefficient test are all used. According to these findings, financial stability can reduce the likelihood of fraud in financial reporting, as indicated by a significance value smaller than 0.05, namely 0.015. Meanwhile, ineffective supervision and auditor turnover increase the likelihood of fraud in financial reporting, with significance values of 0.030 and 0.000, respectively. On the other hand, external pressure, director turnover, arrogance, and collusion do not significantly influence the prevalence of fraud in financial reporting, with significance values greater than 0.05, namely 0.354, 0.066, 0.100, and 0.104, respectively.
Co-Authors Albert Andhika Endratama Desi Astika Rahmadonna