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All Journal E-Jurnal Akuntansi TSM Jurnal RAK (Riset Akuntansi Keuangan)
Putri, Ariesta Tika Kinanti Pangestu Sulistyo
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Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH INSTITUTIONAL OWNERSHIP, AUDIT COMMITTEE DAN FAKTOR LAINNYA TERHADAP TAX AVOIDANCE Candra, Cerry; Putri, Ariesta Tika Kinanti Pangestu Sulistyo
E-Jurnal Akuntansi TSM Vol. 4 No. 3 (2024): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v4i3.2684

Abstract

This study was used to determine the effect of the relationship between the variable independent and the variable dependent. Tax avoidance is the dependent variable, and the independent variables in this study are profitability, leverage, firm size, liquidity, capital intensity, audit committee, and institutional ownership. This study uses companies in the consumer non-cyclical and consumer cyclical sectors listed on the Indonesia Stock Exchange between 2020-2022. This research method uses purposive sampling. A total of 66 companies and 198 data were included among the samples that met the research sampling requirements. Multiple regression analysis was used in the statistical testing of this study. This study shows that there is a positive influence between tax avoidance and the variables of profitability and company size. While the variables of leverage, liquidity, capital intensity, audit committee, and institutional ownership have no effect on tax avoidance.
Predicting the Occurrence of Financial Reporting Fraud: S.C.C.O.R.E. Model Approach Alexander, Nico; Putri, Ade Hanifa; Putri, Ariesta Tika Kinanti Pangestu Sulistyo
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 10 No. 1 (2025): April 2025
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v10i1.2501

Abstract

This research was carried out to gather empirical evidence regarding the factors that affect financial reporting fraud, utilizing the S.C.C.O.R.E theory approach, also known as the Hexagon theory. Those factors include stimulus (financial stability and external pressure), capability (director changes), collusion (related party transactions), opportunity (ineffective monitoring and nature of industry), rationalization (auditor changes), and ego (political connection). The research analyzed 130 companies listed on the Indonesia Stock Exchange, focusing on both cyclicals and non-cyclicals sectors, which were selected through a purposive sampling technique. This research employed a logistic linear regression. The findings indicated that the factor influencing financial reporting fraud is the stimulus provided by financial stability. The management's inclination to preserve a stable financial condition and avoid any financial downturn motivates them to engage in fraudulent activities. Consequently, the stronger the management's desire to uphold the company's financial stability, the greater the likelihood of fraud occurring. Furthermore, this research shows that external pressure, director changes, related party transactions, ineffective monitoring, the nature of industry, auditor changes, and political connections do not affect financial reporting fraud.
Co-Authors ALEXANDER, NICO Candra, Cerry Putri, Ade Hanifa