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Alamat Redaksi: Gedung Fakultas Ekonomi dan Bisnis, Universitas Papua Jalan Gunung Salju, Amban, Manokwari, Papua Barat.
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ACE : Accounting Research Journal
Published by Universitas Papua
ISSN : 28089596     EISSN : 28088433     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
ACE: Accounting Research Journal is open access and peer reviewed journal. ACE: Accounting Research Journal mainly covers original idea related to the accounting issue. Published articles can be either theoretical, empirical, or in between of those two polar variants. The journal publishes research from various topics in accounting, including but is not limited to the following topics: Financial Accounting, Public Sector Accounting, Management Accounting, Islamic Accounting and Financial Management, Auditing, Corporate Governance, Ethics and Professionalism, Corporate Finance, Accounting Education, Taxation, Capital Market, Banking, Accounting Information System, and Sustainability Reporting.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 2 Documents
 1 
Search results for , issue "Vol 4 No 2 (2024): December" : 2 Documents clear
Faktor-Faktor Yang Mempengaruhi Fraudulent Financial Reporting Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2020-2022 Langsa, Yerika Rombe; Parastri, Desirianingsih Haryati; Werimon, Simson
ACE: Accounting Research Journal Vol 4 No 2 (2024): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Papua

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Abstract

ABSTRACT The purpose of this study is to examine the influence of the fraud triangle on fraudulent financial reporting in banking companies listed on the Indonesia Stock Exchange (IDX) during the period from 2020 to 2022. This research employs a quantitative approach. The sample selection utilized the purposive sampling method, resulting in data from 27 companies over a three-year research period. Logistic regression analysis was conducted with the assistance of SPSS software version 29. The findings indicate that financial stability has a negative and significant effect on fraudulent financial reporting. Conversely, external pressure, financial targets, personal financial needs, ineffective monitoring, the nature of the industry, audit opinions, audit changes, and the quality of external auditors do not have a significant effect on fraudulent financial reporting. Keywords: Financial Stability, External Preasure, Financial Target, Personal Financial Need, Ineffective Monitoring, Nature of Industry, Audit Opinion, Audit Change, Quality of External Auditor, Fraudulent Financial Reporting. ABSTRAK Tujuan dari penelitian ini menguji pengaruh fraud triangle terhadap kecurangan laporan keuangan pada perusahaan perbankan yang terdaftar di BEI tahun 2020-2022. Jenis penelitian ini menggunakan penelitian kuantitatif. Pemilihan sampel menggunakan metode purposive sampling dan diperoleh sebanyak 27 perusahaan dengan periode penelitian selama 3 tahun. Penelitian ini menggunakan analisis regresi logistik dengan bantuan software SPSS versi 29. Hasil penelitian menunjukkan bahwa stabilitas keuangan berpengaruh negatif dan signifikan terhadap kecurangan laporan keuangan. Pergantian auditor berpengaruh positif dan signifikan terhadap kecurangan laporan keuangan. Sedangkan tekanan eksternal, target keuangan, kebutuhan keuangan pribadi, pemantauan tidak efektif, sifat industri, opini audit, dan kualitas auditor eksternal tidak berpengaruh signifikan terhadap kecurangan laporan keuangan. Kata kunci: Stabilitas Keuangan, Tekanan Eksternal, Target Keuangan, Kebutuhan Keuangan Pribadi, Pemantauan Tidak Efektif, Sifat Industri, Opini Audit, Pergantian Auditor, Kualitas Auditor Eksternal, Kecurangan Laporan Keuangan.
Penghindaran Pajak Pada Perusahaan Pertambangan Di Indonesia: Tata Kelola Perusahaan, Profitabilitas, Dan Leverage Simanjuntak, Verawati; Wuriasih, Anik; Putricellia, Siti Pramesty
ACE: Accounting Research Journal Vol 4 No 2 (2024): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Papua

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Abstract

ABSTRACT This study aims to determine the influence of corporate governance, profitability, and leverage on tax avoidance in mining companies listed on IDX during 2021-2023. Corporate governance is proxied by institutional ownership, managerial ownership and independent commissioner. Based on purposive sampling, the total sample in this study is 28 companies with 84 financial statements. This study was conducted using a quantitative descriptive approach with multiple linear regression analysis method. The results show that corporate governance has a negative effect on tax avoidance, profitability has no significant effect on tax avoidance, and leverage has a positive effect on tax avoidance. Keywords: Corporate Governance, Profitability, Leverage, Tax Avoidance ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh tata kelola perusahaan, profitabilitas, dan leverage terhadap penghindaran pajak pada perusahaan pertambangan yang terdaftar di BEI periode 2021-2023. Tata kelola perusahaan diproksikan oleh kepemilikan institusional, kepemelikan manajerial, dan komisaris independent. Berdasarkan purposive sampling, total sampel dalam penelitian ini sejumlah 28 perusahaan dengan 84 laporan keuangan. Penelitian ini dilakukan menggunakan pendekatan deskriptif kuantitatif dengan metode analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa tata kelola perusahaan berpengaruh negatif terhadap penghindaran pajak, profitabilitas tidak berpengaruh terhadap penghindaran pajak, dan leverage berpengaruh positif terhadap penghindaran pajak. Kata kunci : Tata Kelola Perusahaan, Profitabilitas, Leverage, Penghindaran Pajak

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