Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi dan Bisnis Krisnadwipayana
Imang Dapit Pamungkas
Departemen Akuntansi, Universitas Dian Nuswantoro, Indonesia
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
PENGARUH CASH HOLDING DAN FINANCIAL LEVERAGE TERHADAP INCOME SMOOTHING: CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING Zidane Bertand Arya; Imang Dapit Pamungkas
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10 No 1 (2023): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v10i1.270

Abstract

In a company, financial statements are vital because they have a role as a result of operational activities in a company in a period. Financial statements also have a function as an illustration of a company regarding the good or poor capabilities of the company. One of the crucial accounts in assessing the company's performance is profit. In fact, the work on Income Smoothing causes some speculation, some think that Income Smoothing is detrimental to users of financial statements because it does not explain the content of reasonable reports on the company's financial position. Meanwhile, other parties think that Income Smoothing is reasonable because it does not violate accounting standards. The purpose of this observation is to find out whether cash holding and financial leverage are able to affect income smoothing, as well as to find out whether corporate governance variabels are able to moderate cash holding and financial leverage on income smoothing. The population of this study is stateowned companies in 2016-2021 a total of 48 companies with 6 years, selecting samples using the purposive sampling method and obtaining samples with a total of 108. This research found that the cash holding variabel is able to affect income smoothing, financial leverage is unable to affect income smoothing, corporate governance is able to moderate or reduce the influence between cash holding and income smoothing, corporate governance is unable to moderate or reduce the influence between financial leverage and income smoothing. The software used for data processing is SPSS Statistics 20.
MENGUJI POTENSI KECURANGAN PELAPORAN KEUANGAN DENGAN MENGGUNAKAN TEORI FRAUD HEXAGON Imang Dapit Pamungkas; Sania Fatmawati Sukma
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9 No 3 (2022): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i3.319

Abstract

This study aims to examine the effect of Financial Target, Financial Stability, External Pressure, Ineffective Monitoring, Auditor Switching, Change in Director, Arrogance, and Collusion on Fraudulent Financial Statements. The population in this study are banking companies listed on the Indonesia Stock Exchange in 2018-2021 which were selected using the Purposive Sampling method so that the total sample of companies is 172. The analytical method used is Logistics Regression Analysis with SPSS 25 measuring instrument. The results of this study indicate that external pressure and arrogance have an effect on Fraudulent Financial Statements. However, Financial Target, Financial Stability, Ineffective Monitoring, Auditor Switching, Change in Director, and Collusion have no effect on Fraudulent Financial Statements.
Co-Authors Sania Fatmawati Sukma Zidane Bertand Arya