scholarly journals FRAUD OF FINANCIAL STATEMENTS IN DIAMOND THEORY'S PERSPECTIVE: EMPIRICAL STUDY OF TRANSPORTATION SUB SECTOR COMPANIES IN THE INDONESIA STOCK EXCHANGE

2019 ◽  
Vol 2 (1) ◽  
pp. 63-73
Author(s):  
Amelia Oktrivina Siregar ◽  
M. Adam Prayoga ◽  
Eka Sudarmaji
Keyword(s):  
Regression Analysis ◽  
Panel Data ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Research Data ◽  
Process Research ◽  
Proxy Variables ◽  
Fraudulent Financial Statements

This study aims to obtain empirical evidence in detecting fraudulent financial statements from the perspective of  'fraud diamond theory'. The proxy variables used in this study are the influence of pressure, opportunity, rationalization, and ability. This study uses a sample of transportation sub-sector companies listed on the Indonesia Stock Exchange (IDX) in the period of 2015-2017. This research is expected to contribute to the development of accounting science, especially in the field of forensic accounting regarding factors that can affect companies to conduct fraudulent financial statements by implementing indicators of diamond fraud. Hypothesis testing used multiple linear regression analysis with the help of application eviews software, to help process research data in the form of panel data. The results of this study indicate that pressure, opportunity, rationalization, and ability together were not significantly influence the tendency of fraudulent financial statements.

scholarly journals KECURANGAN LAPORAN KEUANGAN DALAM PERSPEKTIF FRAUD DIAMOND THEORY: STUDI EMPIRIS PADA PERUSAHAAN SUB SEKTOR TRANSPORTASI DI BURSA EFEK INDONESIA

2019 ◽  
Vol 21 (1) ◽  
pp. 89-102
Author(s):  
M. ADAM PRAYOGA ◽  
EKA SUDARMAJI
Keyword(s):  
Regression Analysis ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Research Data ◽  
Process Research ◽  
Proxy Variables ◽  
Fraudulent Financial Statements ◽  
Research Period

This study aims to obtain empirical evidence in detecting fraudulent financial statements from the perspective of 'fraud diamond theory'. The proxy variables used in this study are the influence of pressure, opportunity, rationalization, and ability. This study uses a sample of transportation sub-sector companies listed on the Indonesia Stock Exchange (IDX) with the 2015-2017 research period. This research is expected to contribute to the development of accounting science, especially in the field of forensic accounting regarding factors that can affect companies to conduct fraudulent financial statements by implementing indicators of diamond fraud. Hypothesis testing used multiple linear regression analysis with the help of application eviews software, to help process research data in the form of panel data. The results of this study indicate that pressure, opportunity, rationalization, and ability together were not significantly influence the tendency of fraudulent financial statements.

scholarly journals FRAUD TRIANGLE SEBAGAI PENDETEKSI KECURANGAN LAPORAN KEUANGAN

2017 ◽  
Vol 21 (1) ◽  
pp. 47
Author(s):  
Wahyuni Wahyuni ◽  
Gideon Setyo Budiwitjaksono
Keyword(s):  
Financial Services ◽  
Financial Stability ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
External Pressure ◽  
Fraud Triangle ◽  
Financial Statement Fraud ◽  
Fraudulent Financial Statements

The financial statements are structured representation of the financial position shows the financial performance of an entity. On the other hand, the Financial Services Authority in Indonesia gave the sanction to capital market players for cheating Financial Statements. This shows that the financial statement fraud cases occurring in Indonesia are part of the failure of an audit conducted by the Public Accounting Firm (KAP). This study aims to examine the influence of fraud triangle in detecting fraudulent financial statements. The object of this study using the financial statements of companies listed on the Indonesia Stock Exchange in the 2012-2014 time period. This study uses 123 data samples are taken using purposive criteria. The data were analyzed using multiple linear regression analysis. The results showed that razionalization significant effect on the financial statements fraud. Meanwhile, the financial stability, external pressure, financial targets, the nature of the industry, ineffective monitoring did not significantly affect the financial statements fraud. This study contributes to the regulators to adopt measures to improve the quality of audits, especially in detecting fraud.

scholarly journals Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan Terhadap Tax Avoidance Perusahaan Property dan Real Estate

2021 ◽  
Vol 9 (2) ◽  
Author(s):  
Sakti Hermawan ◽  
Sudradjat Sudradjat
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Statistical Analysis ◽  
Real Estate ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Descriptive Statistical Analysis

Financial statements are used by many parties to determine the condition of the company's financial performance. Financial statements are a very important source of information in assessing the company's performance and prospects for shareholders and the public as one of the bases in making investment decisions. The value of the information contained in financial statements can be affected by the timeliness of preparation and presentation of financial statements. Because of this, the timeliness of a company in compiling and presenting its financial statements is very important. The company's timeliness in preparing financial statements can be influenced by several things, both internal and external influences. This study was conducted with the aim of knowing whether Profitability, Leverage and Company Size have an influence on Tax Avoidance in Property and Real Estate companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. Previous research that has been done shows different results. Therefore, it is necessary to conduct another study with the aim of re- testing the theory of Tax Avoidance. The population of this research is 46 property and real estate companies. This study uses a purposive sampling method in taking samples, so that 31 sample companies are obtained for 3 years of observation (2017-2019) with 93 observations (observations). Research data obtained from sample companies which can be downloaded on the official website of the Indonesia Stock Exchange. This study uses descriptive statistical analysis and multiple linear regression analysis as data analysis techniques. The data analysis technique carried out first is descriptive statistical analysis, classical assumption test, multiple linear regression analysis and then hypothesis testing.

scholarly journals Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, Likuiditas dan Sales Growth terhadap Kebijakan Dividen (Studi Empiris pada Perusahaan LQ45 Yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2018)

2020 ◽  
Vol 20 (3) ◽  
pp. 814
Author(s):  
Arifa Nur Azizah ◽  
Riana R Dewi ◽  
Purnama Siddi
Keyword(s):  
Regression Analysis ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Test Method ◽  
Company Size ◽  
Sales Growth

This study aims to examine and analyze the effect of company size, profitability, leverage, liquidity and sales growth on dividend policy on LQ45 companies listed on the Indonesia Stock Exchange in 2016-2018. The population of this study is all companies belonging to the LQ45 index listed on the Indonesia Stock Exchange in 2016-2018. The use of samples in research using Purposive Sampling with certain criteria in order to obtain 66 data samples to be studied. The data used are secondary data sourced from financial statements. This research uses Multiple Linear Regression Analysis Test method. From these tests it can be seen that Company Size, Profitability and Leverage affect Dividend Policy. While Liquidity and Sales growth does not affect the Dividend Policy in LQ45 Companies in 2016-2018.

scholarly journals Factors that Influence Audit Delay in the Trade, Service, and Investment Sector that Listed on Indonesian Stock Exchange

2021 ◽  
Vol 23 (1) ◽  
pp. 41-50
Author(s):  
Rohana Dita Safitri ◽  
Ni Nyoman Alit Triani
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Research Data ◽  
Company Size ◽  
Audit Opinion

The purpose of this study is to provide empirical evidence of the effect of company size, audit opinion, the complexity of company operations, audit tenure, and KAP specialization on audit delay. The sampling method used was purposive sampling on companies in the trade, service, and investment sectors for the period 2013-2018 and produced 447 data. The research data were analyzed using multiple linear regression analysis. The results of data analysis show that company size and audit opinion affect audit delay meanwhile, the complexity of company operations, audit tenure, KAP specialization does not affect audit delay.

scholarly journals Kinerja Keuangan Ditinjau Dari Leverage, Likuiditas, Ukuran Perusahaan, Dewan Komisaris Independen, Dan Komite Audit

2021 ◽  
Vol 21 (1) ◽  
pp. 130
Author(s):  
Masna Rina Fitriyati ◽  
Kartika Hendra Titisari ◽  
Yuli Chomsatu Samrotun
Keyword(s):  
Regression Analysis ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Company Size ◽  
Analysis Technique

This study aims to examine and analyze the effect of leverage, liquidity, company size, independent board of commissioners and audit committee on financial perfomance. The data used in this study are secondary data ini the form of financial statements. The population in this study is LQ-45 companies listed on the Indonesia Stock Exchange in 2017-2019. Samples were selected from the purposive sampling method and 27 samples were obtained based on several criteria. The analysis technique used in this study is multiple linear regression analysis. The analysis shows that leverage, liquidity, independent commissioner influence of the financial perfomance.While the company size and audit committee has no effect on the financial perfomance. Simultaneously leverage, liquidity,company size, independent commissioner and audit committee were able to explain the dependent variable that is the financial perfomance by 54.3% and the rest was influenced by other variables. This research can be used by companies to increase the financial perfomance of the company.

scholarly journals Pengaruh EPS, PER, dan DER Terhadap Harga Saham Pada Perusahaan Rokok yang Terdaftar di Bursa Efek Indonesia

2021 ◽  
Vol 9 (2) ◽  
pp. 56-64
Author(s):  
Seger Priantono ◽  
Elok Dwi Vidiyastutik ◽  
Yuliati Yuliati
Keyword(s):  
Significant Influence ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Research Data ◽  
Share Price ◽  
Dominant Effect ◽  
Equity Ratio ◽  
Data Analysis Methods

Abstract   This research was conducted on 4 cigarette companies listed on the Indonesia Stock Exchange with financial statements in 2013 - 2017 with the aim to determine the influence of Earning Per Share (EPS), Price Earning Ratio (PER) and Debt to Equity Ratio (DER) simultaneously and partially on the share price of Cigarette Companies listed in IDX in 2013 – 2017. This type of research uses causal research. Data is collected by documentation, data analysis methods in the form of multiple linear regression analysis. The results showed that there was a significant influence of EPS, PER and DER simultaneously on the share price, there was a significant influence of EPS partially on the share price, while the variables PER and DER partially had no significant effect on the share price of cigarette companies listed on the Indonesia Stock Exchange (IDX) year 2013 – 2017. Variable EPS that has a dominant effect on the share price with the value of Standardized Coefficients Beta = 0.870.  Keyword: EPS, PER, DER, Share Price.

Pengaruh Skeptisisme Profesional, Independensi, Dan Pengalaman Auditor Terhadap Kemampuan Auditor Mendeteksi Fraud

Liquidity ◽  
2018 ◽  
Vol 7 (1) ◽  
pp. 19-26
Author(s):  
Tio Revi Suganda ◽  
Sri Ambarwati ◽  
Tri Astuti
Keyword(s):  
Regression Analysis ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Fraud Detection ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Auditor Independence ◽  
Professional Skepticism ◽  
Analysis Technique ◽  
Fraudulent Financial Statements

Auditing is a process that aims to give an opinion on the fairness of the financial statements. In addition to give an opinion on the fairness of the financial statements, the auditor is also responsible for reporting the findings of fraudulent financial statements, if any. This study aimed to examine the effect of professional skepticism, independency, and experience towards fraud detection. This study was conducted on Kantor Badan Pengawasan Keuangan dan Pembangunan (BPKP). The sample that used are 45 auditors. The sample in this research was determined by purpossive sampling method. Data were collected using questionaires. Data analysis technique used is multiple linear regression analysis. Based on the analysis found that professional skepticism has a positive and significant effect on fraud detection, auditor independence has a positive and significant effect on fraud detection, and the auditor’s experiences have a positive and significant effect on fraud detection.  

scholarly journals FACTORS AFFECTING AUDIT DELAY IN BANKING COMPANIES IN INDONESIA

2021 ◽  
Vol 6 (1) ◽  
pp. 44
Author(s):  
Anggoro Sugeng ◽  
Asmi Trisna Puspita ◽  
Ku Abdul Muhaimin Yusof
Keyword(s):  
Regression Analysis ◽  
Panel Data ◽  
Firm Size ◽  
Audit Committee ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Factors Affecting ◽  
Size Variable

This study aims to determine the factors that cause audit delay in banking companies listed on the Indonesia Stock Exchange. The variable that distinguishes this research from the others is the audit committee variable as a new indicator. Overall, there are 5 assessment indicators in this study consisting of firm size variable, company profit/loss variable, auditor opinion variable, audit committee variable, and KAP size variable. The population consists of banking companies in Indonesia that are listed on the Indonesia Stock Exchange with a sample of 30 companies with a sampling technique of purposive sampling. The analysis used in this study is multiple linear regression analysis, which is in the form of panel data. This study indicates that the variables of KAP size and company profit/loss have a significant effect on audit delay. While the variables of the audit committee, auditor's opinion, and firm size have no significant effect on audit delay.

scholarly journals Pengaruh Rasio Keuangan Terhadap Harga Saham Industri Otomotif dan Komponen di Bursa Efek Indonesia

2019 ◽  
Vol 5 (2) ◽  
pp. 10
Author(s):  
Sheila Silvia Permatasari ◽  
Mukaram Mukaram
Keyword(s):  
Regression Analysis ◽  
Stock Prices ◽  
Stock Exchange ◽  
Hypothesis Test ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Study Data ◽  
Automotive Sector

This study aims to asses influence the financial ratios of stock prices on issuers of automotive sector companies and components listed on the Indonesia Stock Exchange period 2011-2016. This study is a documentation study, where the data used is a secondary data obtained from company reports that have been available. The population in this research is all companies of automotive sector and components listed in IDX and reporting company's finance in period 2011-2016. From a total of 13 companies, 12 companies were taken as samples because one company did not meet the requirements of the financial statements for the period in this study. Data analysis was done by multiple linear regression analysis and hypothesis test by using t test and F test. 

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