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All Journal KEUNIS Management Science Research Journal Jurnal Inovasi Pajak Indonesia
Arum S, Nurlita
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGARUH FRAUD DIAMOND TERHADAP FRAUDULENT FINANCIAL REPORTING Dwianto, Agus; Setiawati, Erma; Puspitasari, Diana; Arum S, Nurlita
KEUNIS Vol. 12 No. 1 (2024): JANUARY 2024
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v12i1.5064

Abstract

The objective of this study is to determine the influence of pressure (financial targets, financial stability, and external pressure), opportunities (industry characteristics and ineffective monitoring), opportunities (auditor turnover and rationalization), and capabilities on Fraudulent Financial Reporting in Manufacturing Companies listed on the Indonesia Stock Exchange from 2017 to 2021. The research approach employed a quantitative method, namely utilizing panel data regression analysis, with the assistance of Eviews 9.0 software. Financial objectives have a positive and significant influence on misleading financial reporting. Financial stability, rationalization, and poor monitoring have a significant negative impact on inaccurate financial reporting, while external pressure, industry type, auditor turnover, and capability do not have a significant influence on inaccurate financial reporting. In subsequent research, it is expected to include a greater number of independent variables and a larger sample size in order to yield more robust research findings.
Pengaruh Profitabilitas, Leverage, dan Ukuran pada Penghindaran Pajak di Perusahaan Manufaktur Indonesia Wibowo, Riyan; Haridina, Lulu; Arum S, Nurlita; Saputra, Adtya; Rahman, Arif; Maryunda, Monic
Jurnal Inovasi Pajak Indonesia Vol. 1 No. 1 (2024): JIPI-April
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jehrex15

Abstract

Tujuan: Menginvestigasi bagaimana profitabilitas, leverage, dan ukuran perusahaan mempengaruhi penghindaran pajak melalui manajemen laba pada perusahaan manufaktur yang terdaftar di Indonesia.Metode: Menggunakan analisis jalur untuk menguji pengaruh langsung dan tidak langsung terhadap penghindaran pajak melalui manajemen laba. Menggunakan purposive sampling untuk memilih sampel dari perusahaan manufaktur yang terdaftar di Indonesia.Hasil: Mengidentifikasi pengaruh langsung yang signifikan dari profitabilitas, leverage, dan ukuran perusahaan terhadap manajemen laba dan penghindaran pajak. Mengungkap pengaruh tidak langsung yang penting terhadap penghindaran pajak melalui manajemen laba.Kebaruan: Memberikan kontribusi bukti empiris tentang profitabilitas, leverage, ukuran perusahaan, manajemen laba, dan dinamika penghindaran pajak pada perusahaan manufaktur yang terdaftar di Indonesia.Implikasi Praktis: Menawarkan wawasan bagi para pembuat kebijakan, regulator, dan manajer untuk memahami faktor pendorong penghindaran pajak dan peran manajemen laba dalam manajemen pajak.
Impact of ERP, Social Media, and CSR on Manufacturing Company Value during COVID-19 Dwianto, Agus; Setiawati, Erma; Arum S, Nurlita; Hardina, Lulu
Management Science Research Journal Vol. 2 No. 4 (2023): November 2023
Publisher : PT Larva Wijaya Penerbit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56548/msr.v2i3.77

Abstract

This study analyzes the impact of ERP implementation, Instagram usage, and CSR disclosure on the market value of companies in the basic and chemical industries. It focuses on firms listed on the Indonesian Stock Exchange during the COVID-19 pandemic (2020-2022). The results indicate that ERP and Instagram do not significantly affect company value in this sector. However, CSR disclosure has a positive and significant impact on company valuation. Control factors like return on assets and leverage do not significantly influence company valuation during the pandemic.
Co-Authors Arif Rahman Diana Puspitasari Dwianto, Agus Erma Setiawati Hardina, Lulu Haridina, Lulu Maryunda, Monic Saputra, Adtya Wibowo, Riyan