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Nur Hayati
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jaffa@trunojoyo.ac.id
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INDONESIA
Journal of Auditing, Finance, and Forensic Accounting
Published by Universitas Trunojoyo Madura
ISSN : 23392886     EISSN : 24610607     DOI : http://doi.org/10.21107/jaffa
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Auditing, Finance, and Forensic Accounting abbreviated as JAFFA (E-ISSN : 2461-0607 dan P-ISSN : 2339-2886) is an open access journal (e-journal) in which intended to enhance quality of knowledge through dissemination of knowledge to academics, practitioners, and all parties who have concern to accounting, especially related to auditing, finance and forensic accounting. The JAFFA is published twice a year, both in Bahasa Indonesia and English, i.e. April and October editions.
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Articles 2 Documents
 1 
Search results for , issue " Vol 6, No 1 (2018): APRIL" : 2 Documents clear
DETERMINAN FRAUDULENTFINANCIAL REPORTING DENGAN MENGGUNAKAN ANALISIS FRAUD PENTAGON Yn, Fidyah
JAFFA Vol 6, No 1 (2018): APRIL
Publisher : Magister of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v6i1.4566

Abstract

Penelitian ini bertujuan untuk mengetahui faktor-faktor kecurangan pelaporan keuangan dengan menggunakan analisis fraud pentagon. Pada penelitian ini mendapatkan sampel sebanyak 14 perusahaan BUMN go public pada periode 2013-2017. Data sekunder yang berupa laporan tahunan pada website resmi Bursa Efek Indonesia. Pengujian hipotesis penelitian ini menggunakan metode regresi logistik.Hasil penelitian ini menunjukkan bahwa variabel external pressure berpengaruh terharap fraudulent financial reporting, sedangkan variabel financial target, financial stability, institutional ownership, ineffective monitoring, quality of external auditor, change in auditor,change director, dan frequent number of CEO’s picture tidak berpengaruh terhadap fraudulent financial reporting.
Good Corporate Governance, Corporate Value, Tax Avoidance and Financial Performance Risa, Nurma
JAFFA Vol 6, No 1 (2018): APRIL
Publisher : Magister of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v6i1.4567

Abstract

If a company applies GCG practices it will have an impact on the value of the company. But the implementation of GCG alone is actually not enough to increase the value of the company, there are other things, namely the practice of tax avoidance and financial performance. This study aims to prove that tax avoidance and financial performance practices are intermediary variables in the relationship of GCG to corporate value. The sample of this study is companies that take the IICG survey and have CGPI scores, and are listed on the stock exchange in the period of 2012 - 2015. Path analysis is used as a method of data analysis. The results of the study show that the GCG practices influence the value of the company indirectly, but through the practice of tax avoidance and financial performance as intermediaries.

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