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All Journal Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Jurnal Ekuivalensi
Wahyudi, Moch.
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Kualitas Auditor sebagai Pemoderasi Hexagon Fraud Theory, Fraudulent Financial Statement & Tax Avoidance Wahyudi, Moch.; Puspita Sari, Hanifah; Kusuma, Marhaendra
JURNAL EKUIVALENSI Vol. 10 No. 2 (2024): JURNAL EKUIVALENSI
Publisher : LPPM dan Fakultas Ekonomi dan Bisnis Universitas Kahuripan Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51158/g2scqk15

Abstract

Kajian akuntansi tentang tindakan fraud dalam pelaporan keuangan sejauh ini sebagi-an besar hanya berfokus pada pengujian pengaruh dimensi Hexagon Fraud Theory terhadap Fraudulent Financial Statement, dan belum banyak studi yang menguji peran moderasi kualitas audit eksternal dan mengaitkannya dengan tindakan Tax Avoidance. Berdasarkan data pengamatan 1.083 perusahaan terdaftar di BEI untuk semua sektor industri periode 2021-2022, penelitian ini berhasil membuktikan bahwa kualitas auditor eksternal yang diproksikan dengan fee audit mampu memoderasi em-pat dari enam dimensi Hexagon Fraud Theory terhadap Fraudulent Financial State-ment dan Tax Avoidance, yaitu stimulus, opportunity, rasionalisasi, dan kapabilitas. Manajemen menghindari melakukan kecurangan dan penghindaran pajak karena takut terdeteksi KAP yang berdampak pada opini audit, citra manajemen dan perusahaan dimata pasar. Originalitas penelitian ini terletak pada pengujian moderasi fee audit eksternal dalam pengaruh stimulus, kesempatan, rasionalisasi, kapabilitas, arogansi, dan kolusi terhadap kecurangan laporan keuangan dan penghindaran pajak.
The Relevance of Comprehensive Profit Value of Islamic Entities in Indonesia and Malaysia Wahyudi, Moch.; Kusuma, Marhaendra; Ahamad, Abdul Hadi Bin
Ekonika : Jurnal Ekonomi Universitas Kadiri Vol. 10 No. 1 (2025): April 2025
Publisher : Fakultas Ekonomi Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/ekonika.v10i1.6372

Abstract

Fundamental changes in the structure of income statement reporting do not only occur in conventional entities, but also in sharia entities. These changes are the presence of comprehensive income information, reclassification of other comprehensive income (OCI) components and the interests of non-controlling shareholders. This study aims to test the reaction of the sharia market to these three pieces of information in financial reporting. Research data on sharia entities listed on the Jakarta Islamic Index (JII) and Kuala Lumpur Composite Index (KLCI) with a sample of 30 companies, for the period 2013 - 2023, observation data 564. Hypothesis testing with moderated regression analysis (MRA). The results of the study indicate that the Indonesian and Malaysian markets as representatives of the largest sharia emerging markets in Southeast Asia respond to comprehensive income information from sharia entities. The presentation of reclassification of OCI components and the interests of non-controlling shareholders strengthens the content of comprehensive income information. Further analysis with different proxy measurements of value relevance variables, stock returns and natural logarithms of stock prices, both provide the same test results. Likewise, disaggregated data based on country of origin, namely Indonesia and Malaysia, and financial subsectors, namely Islamic banking and non-banking entities, also provide similar results. The originality of this study is the examination of the moderating role of reclassification of OCI components and non-controlling interests of emerging market Islamic entities in the influence of comprehensive income and stock returns
Co-Authors Ahamad, Abdul Hadi Bin Kusuma, Marhaendra Puspita Sari, Hanifah