Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak

The Mediating Role of Capital Intensity Between Executive Character and CEO Duality in Tax Avoidance

Moh Ubaidillah — Tue, 30 Jul 2024 00:00:00 +0700

The largest source of Indonesian government revenue is tax when compared to other sector sources. However, there are still many companies doing tax avoidance because there are tax law loopholes, so that tax revenue is not optimal. This study aims to determine the effect of executive character and CEO duality on tax avoidance with capital intensity as a mediating variable. This research was conducted in mining companies listed on the Indonesian stock exchange in 2018-2022. The research sample was 52 companies with purposive sampling method. The analysis method used is multiple linear regression analysis. The stages of data analysis in this study are classical assumptions to see the feasibility of data, t tests and sobel tests to determine the effect of independent variables on the dependent variable and influence as a moderating variable. The results of this study are CEO duality and capital intensity partially have a positive and insignificant effect on tax avoidance. Executive character partially has a positive and significant effect on tax avoidance. Capital intensity cannot mediate CEO duality and executive character on tax avoidance.

Board Characteristics and Earnings Management

Mardianto, Windy Dwiyanti — Sat, 29 Jun 2024 00:00:00 +0700

The purpose of this study is to examine the impact on earnings management as the dependent variable of board size, board independence, frequency of board meetings, board expertise, audit committee size, independence, frequency of audit committee meetings, and audit committee skills in finance and accounting. This research method is quantitative. This study uses time series data. The sample of this research is the financial statements from 2018 to 2022, which covers more than one period. The population of this study is non-financial sector companies listed on the Indonesia Stock Exchange during the 2018-2022 period, with the sampling technique using purposive sampling method. The results showed that the independence of the board of directors, the frequency of board meetings, the independence of the audit committee, and the frequency of audit committee meetings had a significant positive effect on earnings management. Meanwhile, board size, board expertise, audit committee size, and audit committee skills in finance and accounting do not show a significant relationship with earnings management.

Fraud Prevention in Village Fund Managemant

Nur Alia Putri, Mudrifah, Dwi Irawan, Agung Prasetyo Nugroho Wicaksono — Sat, 29 Jun 2024 00:00:00 +0700

In the Village Fund Allocation (ADD), fraud can also occur because the provision of village funds every year increases so that it has the impact of fraud or fraud committed by irresponsible people who have been trusted by the community to manage village funds. The phenomenon of fraud cases or fraud in the village sector has often occurred every year. The purpose of this study is to test and analyze the relationship between Reporting Compliance, Internal Control System, Whistleblowing System, and Village Fund Management Fraud Prevention. This study uses quantitative research, Data Analysis Techniques in using SmartPLS 3.0, this technique is used to explain the relationship between exogenous variables and endogenous variables. The results of this study are financial reporting compliance has a positive effect on fraud prevention, the more compliance reporting is done effectively and well, fraud can be prevented, the internal control system and whistleblowing system negatively affect fraud prevention, this is because of the possibility of someone discomfort in reporting violations. Contribution in research to be the basis for assessment for village governments in fraud prevention.

Determinants of the Effectiveness of Receivables Control at CV. Lima Daun Semanggi

Yunisa Meiliana Wijayanti, Anita Wijayanti, Riana Rachmawati Dewi — Sat, 29 Jun 2024 00:00:00 +0700

This research was conducted to test and analyze the influence of sales accounting information systems and internal control on the effectiveness of control of receivables at CV. Lima Daun Semanggi. This type of research is quantitative research. The population used in this research were employees from CV. Lima Daun Semanggi. The sampling technique used in this research was the purposive sampling method by distributing questionnaires to 34 respondents. The data analysis method used in this research is multiple linear regression analysis which was processed using the SPSS version 26 program. The results of the research show that the sales accounting information system partially has no effect on the effectiveness of receivables control, while internal control partially has an effect on the effectiveness of receivables control.

The Influence Of Gender Diversity Of The Board Of Directors On Risk Disclosure in Indonesia

Budi Chandra, Theresia, Ivone — Sat, 29 Jun 2024 00:00:00 +0700

This research aims to analyze the influence of gender diversity, female directors and company age on risk disclosure in companies listed on the Indonesia Stock Exchange. Other variables used are gender diversity, female directors and company age. The population of this research is several companies registered on the IDX for the 2018-2022 period with a total of 347 data. The analytical method used in this research is panel data regression. The research results show that there is a negative correlation between GDBL, GDSH, GAGE and risk disclosure, but there is also a negative correlation between ROA and risk disclosure with GAGE moderation which is consistent with the research results of Kristina and Wiratmaja (2018) who have found evidence that shows there is a positive correlation between ROA with risk disclosure with GDFP moderation. Furthermore, there is no correlation between GDFP, ROA, LEV. with risk disclosure, but there is also no correlation between LEVE and risk disclosure with moderation of GDFP and GAGE which is inconsistent with the research results of Wulandari and Wirakusuma (2017) which state that LEVE has a positive effect on risk disclosure with moderation of GDFP and GAGE.

Implications of Go-Jek Driver Fictional Order Fraud in Increasing Profits From Driver Points

R Hery Koeshardjono, Judi Suharsono, Edi Irgi Ardiansyah — Sat, 29 Jun 2024 00:00:00 +0700

The purpose of this research is to determine the effect of fraud on fictitious orders from GO-JEK drivers in increasing profits from point drivers. A case study was carried out at PT GO-JEK, Probolinggo City. The type of research used is quantitative research with an associative approach. The population chosen was GO-JEK drivers from Probolinggo City which has a population of 250 people. By taking a sample of 35 people using probability sampling techniques. The research results for the first month of the Chi-square test showed a p-value of 0.251, using an alpha of 0.05, the p-value or sig. > 0.05 or the calculated χ 2 value is 1050,000 > χ 2 table is 5.99146, meaning there is enough data to accept H1 and reject H0, so there is an effect of fraud on increasing profits. For the second month, the Chi-square test results obtained a p-value of 0.244, using an alpha of 0.05, the p-value or sig. > 0.05 or the calculated χ 2 value is 1120,000 > χ 2 table is 5.99146. Also with enough data to accept H1. This means that H0 is rejected, so there is an effect of fraud on increasing profits.

The Analysis of the Impact of the 2024 Presidential Election on Share Prices on the IDX80 Index on the Indonesian Stock Exchange

Sri Dwiningsih, Anton Ferry Ananda, Fazil Qawi — Sat, 29 Jun 2024 00:00:00 +0700

The aim of the author in conducting this research is to determine the Impact Analysis of the 2024 Presidential Election on Share Prices on the IDX80 Index on the Indonesian Stock Exchange. The method used by the author in conducting this research is the event study method and the Wilcoxon-paired signed rank test. Data processing was carried out using IBM SPSS STATISIC 25. The population of this study was all companies included in the IDX80 index in 2024 on the Indonesia Stock Exchange with the number of samples taken according to the researchers' criteria of 31 IDX80 index companies. Research results There is a significant average difference between stock prices pre and post voting for the 2024 Presidential Election on the IDX80 index listed on the Indonesian Stock Exchange. The Indonesian capital market is included in the semi-strong form of information efficient market, as a representation of the market response to the Presidential Election event. 2024. This event contains information and causes a market reaction. Market reactions can be seen from market returns. The discovery of returns around the 2024 presidential election means that the market is efficient because stock prices quickly and fully reflect all available information.

Accuracy of Bankruptcy Predictions of Real Estate Companies in Indonesia Based on the Altman, Springate, Zmijewski, and Grover Models

Ainun Jariah, Sukma Irdiana, Ninik Lukiana — Sat, 29 Jun 2024 00:00:00 +0700

Covid 19 pandemic has been able to shake up the Indonesian property market, this has worried investors who intend to invest their capital in these companies. Therefore, investors or the market must have knowledge about predictions of a company's bankruptcy. There are various types of bankruptcy predictions for early detection of a company's financial condition, including Altman, Springate, Zmijewski, and Grover models. The purpose of this research is to validate the Altman, Springate, Zmijewski, and Grover bankruptcy prediction model. Is there a difference between the four prediction models and which one is the best at foretelling bankruptcy for real estate businesses in Indonesia? Based on the existing criteria, the research sample consisted of 31 companies, using Kruskal Wallis analysis techniques to prove differences and manual calculations to determine the level of accuracy and error rate. The data processing results demonstrate that there are verifiable distinctions amongst the four prediction models and the Asymp value. Sig 0.000 is less than 0.05 the Grover model is the most reliable indicator of impending bankruptcy model with a higher accuracy value than the other three predictions, namely 76% and an error rate of 24%.

Implications of Financial Literacy, Lifestyle, and Social Factors on Student Financial Behavior

Sukma Irdiana, Ninik Lukiana, Kasno T Kasim — Sat, 29 Jun 2024 00:00:00 +0700

Good financial literacy helps them make smart financial decisions, such as saving, investing and managing debt. This has a positive impact on long-term financial well-being, reducing the risk of getting into debt, and increasing the ability to achieve financial goals such as buying a home or starting a business. Apart from that, financial literacy also helps Generation Z understand the importance of planning for retirement early, as well as avoiding fraud and financial traps. In a broader context, a financially literate generation can also contribute to overall economic stability. This research aims to analyze the influence of financial literacy, lifestyle and social environment on students' financial behavior. The data used in this research is quantitative data collected through questionnaires distributed to students. The research method uses random sampling with a quantitative approach, and data collection techniques are carried out through questionnaires. This research involved 150 students as respondents. Data analysis was carried out using multiple linear regression. The research results showed that financial literacy, lifestyle and social environment had a positive and significant influence on students' financial behavior.