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INDONESIA
International Journal of Economics, Management, Business, and Social Science
Published by CV ODIS
ISSN : -     EISSN : 27745376     DOI : -
Core Subject : Economy, Science, Education, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences
International Journal of Economics, Management, Business, and Social Science (IJEMBIS) is a research journal in the discipline of economics, management, business and social science which is expected to contribute to a new or state-of-the-art for academic development or real-world applications, or both. This journal encompasses original research articles, including: Economics Monetary Economics, Finance, and Banking International Economics Public Economics Economic development Regional Economy Management Financial Management Marketing Management Human Resource Management Strategic Management Operations Management Change Management Management Information Systems Management Education Management of Sharia Tourism Management Organizational Behavior Corporate Governance Industrial Relations Business Entrepreneurship Knowledge and People Management Performance Management Innovation Business Risk Social Science Sociology Political science History Law in society
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 398 Documents
 22   23   24   25   26 
The Effect of Internal Audit and Internal Control on Fraud Prevention: Empirical Study at Digital Service Head Office of PT Bank BCA BSD Lukman, Christylia Gita Fairy; Subiyanto, Bambang; Digdowiseiso , Kumba
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 1 (2023): January 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i1.286

Abstract

This study aims to examine factors that affect fraud prevention or fraud actions. The variables used in this study are internal audit, internal control, and fraud prevention. The type of data used in this study is quantitative data with primary data sources. The population in this study is workers at PT Bank BCA's Digital Service Head Office in BSD. The statistical tool used to test this hypothesis is multiple linear regression analysis with the help of the SPSS ver 25 application. Primary data in this study was obtained by distributing questionnaires to respondents and processed with a total of 70 questionnaires. These results show that from 2 hypotheses, they have positive and significant results and all are supported by data.
Analysis of Predictive Ability of Earnings and Cash Flow on Future Cash Flows: Listed Banking in Indonesia Stock Exchange During Period 2009 – 2021 Trisnadi, Asih Widhi; Etty Puji Lestari; Diki
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 4 No. 1 (2024): January 2024
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v4i1.287

Abstract

The company's ability to generate cash in the future is the key for stakeholders to build expectations for the company. Therefore, the choice of variables used in modeling to predict future cash flows is the key to the precision of predictive modeling. The Financial Accounting Standard Board's recommendation states that accrual-based information regarding company value is a better basis for assessing company's historical and future performance than current year cash flow information. However, research regarding predictors of future cash flows suggests otherwise. This is due to the potential for asymmetric information from financial reports that are prepared as a financialshenanigans. In this research, the ability of net profit will be tested again to predict aggregate cash flow. The choice of aggregate cash flow rather than operating cash flow as in previous research is because net profit is generated not only from operating activities but also investment activities and financing activities.
The Influence of Competence, Professional Ethics, and Information Technology on Audit Quality : Empirical Study at South Jakarta Public Accounting Firm Herawati, Ega Safira; Meini, Zumratul; Digdowiseiso , Kumba
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 1 (2023): January 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i1.288

Abstract

This study uses a type of descriptive research quantitative approach which is measured using a multiple liner-based renier-based method by making data tabulation data based on the results of answers from respondents with SPSS V26.00. The population of this study is one of the Public Accounting Firms in South Jakarta. With a sample of 12 Public Accounting Firms (KAP) with a total of 100 respondents. Hypothesis testing uses partial tests (t-tests) and simultaneous tests (f-tests). The test results prove that the results of data analysis using partial tests (t-tests), namely Competence has a positive and significant effect on audit quality, Professional Ethics has a positive and significant effect on audit quality, and Information Technology has a positive and significant on audit quality. The results of data analysis using simultaneous tests (f tests) namely Competence, Professional Ethics, and Information Technology have a positive and significant effect on audit quality
The Effect of Corporate Governance, Audit Quality, and Auditor Turnover on The Integrity of Financial Statements: Empirical Study on Manufacturing Companies Listed on the Stock Exchange Indonesia Period 2016-2020 Pangastuti, Eka Sylvia; Maini, Zumratul; Digdowiseiso , Kumba
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 1 (2023): January 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i1.289

Abstract

This study aims to prove and analyze the influence of Corporate Governance, Audit Quality, and Auditor Change on the Integrity of Financial Statements. The data source of this study uses secondary data obtained from manufacturing companies listed on the IDX. Sampling in this study used the purposive sampling method. The technical data analysis used in this study is a classical assumption test, multiple linear regression, and hypothesis test. The research data were processed using SPSS 26 to test the regression coefficient. Based on the results of partial research, it was found that independent commissioner variables and audit quality had a positive effect on the integrity of financial statements, while auditor turnover variables had a negative effect on the integrity of financial statements and managerial ownership variables did not affect the integrity of financial statements
The Influence of Tax Knowledge, Tax Socialization, and Fiscal Services on Tax Compliance of Individual Taxpayers with The Voluntary Disclosure Program as a Moderation Variable: Empirical Study on Individual Taxpayers in the KPP Pratama Jakarta Sawah Besar Dua Area Yanti, Dilla Madi; Subiyanto, Bambang; Digdowiseiso , Kumba
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 1 (2023): January 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i1.290

Abstract

This research aims to analyze the influence of tax knowledge, tax socialization, and tax authorities' services on tax compliance of Individual Taxpayers with the Voluntary Disclosure Program (PPS) as a study moderating variable for Individual Taxpayers in the KPP Pratama Jakarta Sawah Besar Dua Area. This research approach uses primary data through distributing questionnaires. The sampling technique was 100 respondents—technical data analysis using Partial Least Squares (PLS) with the SmartPLS version 3.0 program. The results of the research show that the tax knowledge variable has a significant negative effect on individual taxpayers' tax compliance, the socialization variable has a significant positive effect on individual taxpayers' tax compliance, tax authorities' services have a significant effect on individual taxpayers' tax compliance, PPS can moderate the effect of tax knowledge on individual taxpayers. Individual Taxpayer tax compliance, PPS is unable to moderate the influence of tax socialization on Individual Taxpayer compliance, and PPS can moderate the influence of tax authorities services on Individual Taxpayer tax compliance.
The Influence of Profitability, Leverage, and Company Size on Tax Avoidance Rahayu, Annisyah Sri; Subiyanto, Bambang; Digdowiseiso , Kumba
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 1 (2023): January 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i1.291

Abstract

This research aims to obtain empirical evidence of the influence of profitability, leverage, and company size on Tax Avoidance. This research data uses secondary data using a purposive sampling technique for companies in the infrastructure, utilities, and transportation industrial sector listed on the Indonesia Stock Exchange (BEI) for the 2017-2021 period, totaling 80 companies. The analysis techniques used are descriptive statistics, multiple linear regression, classical assumption testing, hypothesis testing, and the Statistical Product and Service Solution (SPSS) version 25.0 program. The results of the research concluded that the profitability variable (X1) had a positive and significant effect on Tax Avoidance (Y), Leverage (X2) had a negative and significant effect on Tax Avoidance (Y), meanwhile, company size (X3) had a negative and insignificant effect towards Tax Avoidance (Y). It is hoped that the results of this research will be able to help the government and regulators review policies that can reduce the practice of Tax Avoidance and for taxpayers and business actors to be wise in making decisions about implementing Tax Avoidance.
The Effect of External Pressure, Financial Stability, and Financial Target on Financial Reporting Fraud Divian, Dinda Tri Novianty; Subiyanto, Bambang; Digdowiseiso , Kumba
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 1 (2023): January 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i1.292

Abstract

This study aims to obtain empirical evidence on the influence of external pressure, financial stability, and financial targets on financial reporting fraud in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2016-2020. The population in this study is manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange through the www.idx.co.id website during the period 2016-2020. The samples in this study are 14 manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2016-2020 which have been selected by purposive sampling method. The type of data used in this study is secondary data. Data collection techniques and tools in this study used documentation methods and literature studies. The data analysis method used is multiple linear regression analysis. The results obtained in this study show that external pressure and financial targets have a significant negative effect on financial statement fraud. Meanwhile, financial stability does not have a significant effect on financial statement fraud.
The Effect of Financial Literacy, Motivation, And Risk Perception on Stock Investment Interest in National University Students Prasetyo, Agus; Elwisam; Digdowiseiso , Kumba
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 1 (2023): January 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i1.293

Abstract

The purpose of this study is to analyze the influence of financial literacy, motivation, and risk perception on stock investment interest in National University students batch 2019-2020. This study was sourced from primary data generated from respondents' answers through the distribution of a questionnaire. Sampling in this study was 105 respondents using the simple random sampling method. The data analysis technique used in this study is the PLS or Partial Least Square approach using the help of the WrapPLS 7.0 application. Based on the results of research that has been conducted, it is known that financial literacy, motivation, and risk perception have a positive and significant influence on investment interest in National University students batch 2019-2020.
The Effect of Credit Restructuring and Risk Management on The Financial Performance of The Banking Sector Listed on The Indonesia Stock Exchange for The Period 2016 – 2020 Alianti, Fiori Nika; Meini, Zumratul; Digdowiseiso , Kumba
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 2 (2023): May 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i2.294

Abstract

This study aims to determine the effect of credit restructuring and risk management on the financial performance of the IDX-listed banking sector for the period 2016 - 2020. The samples used in this study were 116 samples using secondary data from the annual reports of companies listed on the Indonesia Stock Exchange in the 2016-2020 period. The sampling method uses the purposive sampling method. For testing using multiple linear regression analysis using Statistical Product and Service Solution (SPSS) software Version 25.0. The results of multiple linear regression show that the credit restructuring variable does not affect financial performance, the credit risk variable does not affect financial performance, the liquidity risk variable has a negative and significant effect on financial performance, and the operational risk variable has a negative and significant effect on financial performance.
The Effect of Audit Fees, Audit Opinions, and Audit Delays on Switching Auditors: Case Study on Companies in The Goods and Consumer Industry Sector Listed on The Indonesia Stock Exchange for the 2015-2020 Period Debora, Grace Artha; Subiyanto, Bambang; Digdowiseiso , Kumba
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 2 (2023): May 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i2.295

Abstract

This study aims to empirically examine the effect of Audit Fees, Audit Opinions, and Audit Delay on Switching Auditors in Goods and Consumer Industry Sector Companies Listed on the Indonesia Stock Exchange for the 2015-2020 Period. The data in this study was obtained from secondary data on the annual financial statements of companies in the goods and consumption industry sector for the period 2015-2020. In sampling in this study, purposive sampling was used. The analysis technique in this study is binary logistic regression analysis processed using SPSS 26. Based on the results of partial research, it was found that Audit Fee has a negative and significant effect on Switching Auditors, Audit Opinion has a negative and significant effect on Switching Auditors, Audit Delay does not affect Switching Auditors

Page 24 of 40 | Total Record : 398

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