DETEKSI KECURANGAN PADA PELAPORAN KEUANGAN

Equity ◽  
2016 ◽  
Vol 19 (2) ◽  
pp. 147
Author(s):  
Satria Yudhia Wijaya
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Data Analysis ◽  
Sampling Method ◽  
Sample Selection ◽  
Financial Statements ◽  
Total Sample ◽  
Analysis Technique ◽  
Study Population ◽  
Work Units

This study aims to determine the factors that influence the fraud on the government’s financial statements. The study population was work units from one of the Ministry in Kabinet Indonesia Bersatu. The sample selection uses purposive sampling method with a total sample of 691 work units vertical. The data analysis that used to test the hypothesis is a logistic regression analysis technique. The results show that the variable located far from the center, the unit test quotation by BPK and the ratio of IV quarter expenditure partially have positive and significant effect on the possibility of fraud on the government's financial statements. Meanwhile, the variable of work units that has been tested previously by BPK showed negative and significant effect. The variable unit that located far from the center, the unit is tested quotation BPK previously and the ratio of IV quarter expenditure simultaneously has significant effect on the possibility of fraud on the government's financial statements.

DETEKSI KECURANGAN PADA PELAPORAN KEUANGAN

Equity ◽  
2016 ◽  
Vol 19 (2) ◽  
pp. 147
Author(s):  
Satria Yudhia Wijaya
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Data Analysis ◽  
Sampling Method ◽  
Sample Selection ◽  
Financial Statements ◽  
Total Sample ◽  
Analysis Technique ◽  
Study Population ◽  
Work Units

This study aims to determine the factors that influence the fraud on the government’s financial statements. The study population was work units from one of the Ministry in Kabinet Indonesia Bersatu. The sample selection uses purposive sampling method with a total sample of 691 work units vertical. The data analysis that used to test the hypothesis is a logistic regression analysis technique. The results show that the variable located far from the center, the unit test quotation by BPK and the ratio of IV quarter expenditure partially have positive and significant effect on the possibility of fraud on the government's financial statements. Meanwhile, the variable of work units that has been tested previously by BPK showed negative and significant effect. The variable unit that located far from the center, the unit is tested quotation BPK previously and the ratio of IV quarter expenditure simultaneously has significant effect on the possibility of fraud on the government's financial statements.

scholarly journals PENGARUH FINANCIAL LEVERAGE TERHADAP PERATAAN LABA DIMODERASI FIRM SIZE DI PERBANKAN INDONESIA

2019 ◽  
Vol 2 (2) ◽  
Author(s):  
Heidy Paramitha Devi
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Data Analysis ◽  
Firm Size ◽  
Sampling Method ◽  
Income Smoothing ◽  
Company Size ◽  
Company Performance ◽  
Financial Leverage ◽  
Analysis Technique

One of the steps that can be taken to reduce earnings fluctuations is income smoothing, by moving high income in a certain year into an unfavorable period, this is done to create a stable company profit so that it is reflected in good company performance in the eyes of investors. The purpose of this study is to determine whether company size is able to moderate the effect of financial leverage on income smoothing. This research was conducted at companies listed in the 2013-2017 banking period. The number of samples in this study were 110 samples that were selected using the purposive sampling method. The data analysis technique used in this study is logistic regression analysis. The results of this study indicate that financial leverage has no effect on income smoothing, and company size is not able to moderate the effect of financial leverage on income smoothing.

scholarly journals The Influence of Accounting Information on Stock Prices of Food and Beverage Manufacturing Companies

2021 ◽  
Vol 2 (3) ◽  
pp. 11-16
Author(s):  
Okeyo Oleyinka ◽  
Tyronni Chadire
Keyword(s):  
Data Analysis ◽  
Stock Market ◽  
Stock Prices ◽  
Sample Selection ◽  
Accounting Information ◽  
Financial Statements ◽  
Total Sample ◽  
Manufacturing Companies ◽  
Food And Beverage ◽  
Research Period

The purpose of this study is to determine the effect of accounting information on stock prices of manufacturing companies in the food and beverage sub-sector This research takes place at the Stock Market  office. The sample selection method in this study is a purposive sampling method with a total sample of 5 companies. The data collection techniques collect data on the company's financial statements during the research period. The data analysis method used was multiple regression with the help of SPSS for windows 25.00 software. The results showed that 1) Based on the results of data analysis, the coefficient values ​​of ROA, ROE, NPM, and EBIT showed an effect on stock prices simultaneously. 2) Based on the results of data analysis ROA, ROE, NPM partially significant effect on stock prices, while EBIT has no effect on stock prices of manufacturing companies in the food and beverage sub-sector on the Stock Market. 3) The most dominant variable that influences ROA, ROE, NPM and EBIT on stock prices of manufacturing companies in the food and beverage sub-sector on the Stock Market is the ROA variable

scholarly journals Audit Delay Ditinjau dari Ukuran KAP, Solvabilitas, Audit Tenure, dan Kompleksitas Operasi

2020 ◽  
Vol 12 (1) ◽  
pp. 42-52
Author(s):  
Farida Nur Soleh Widiasari ◽  
Yuli Chomsatu Samrotun ◽  
Suhendro Suhendro
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Stock Exchange ◽  
Sample Selection ◽  
Investment Decisions ◽  
Secondary Data ◽  
Financial Statements ◽  
Total Sample ◽  
Manufacturing Companies ◽  
Analysis Technique

The study was conducted to investigate the effect of KAP size, solvency, audit tenure, and complexity of operations on audit delay. The data used are secondary data derived from the financial statements of mining sector manufacturing companies listed on the Indonesia Stock Exchange in 2015 - 2018. The sample selection is done by purposive sampling, so that the total sample can be obtained as 57 samples. The analysis technique used is multiple linear regression processed with  the SPSS 22 program. The results of the study simultaneously show that the size of the KAP, solvency, audit tenure, and complexity of operations affect the audit delay. While the research results partially state that the solvency and complexity of operations have an influence on audit delay, while the KAP size and audit tenure have no effect on audit delay. From the results of the study, is expected to assist auditors in identifying factor - factor that affect audit delay in optimizing performance and as a material consideration for investors in making investment decisions. Keywords: AudittDelay, KAP Size, Solvency, AudittTenure, Complexity of Operations

scholarly journals PENGARUH FIRM SIZE, FINANCIAL DISTRESS, DEBT LEVEL, DAN MANAGERIAL OWNERSHIP TERHADAP KEPUTUSAN HEDGING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

2019 ◽  
Vol 9 (1) ◽  
Author(s):  
Husna Anniyati ◽  
Hermanto Hermanto ◽  
Siti Aisyah Hidayati
Keyword(s):  
Data Analysis ◽  
Firm Size ◽  
Financial Distress ◽  
Sampling Method ◽  
Stock Exchange ◽  
Financial Statements ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Debt Level ◽  
Analysis Technique

This study aims to analyze the influence of firm size, financial distress, debt level, and managerial ownership on hedging decisions on manufacturing companies listed on the Indonesia Stock Exchange. This type of research is associative-causality research. The population of this research is all the go pubic manufacturing companies on the Indonesia Stock Exchange, which are 170 companies. The number of samples used was 81 companies, which were taken using a purposive sampling method. Data collection techniques use documentation techniques obtained from the annual financial statements of manufacturing companies. The data analysis technique uses the logistic regression analysis method. The results of data analysis show that: (1) firm size and managerial ownership variables have a positive and significant effect on hedging decisions and (2) financial distress and debt levels have a negative and insignificant effect on hedging decisions.Keywords:hedging, firm size, financial distress, debt level, managerial ownership

scholarly journals Pengalaman Auditor dan Kepuasan Kerja Sebagai Pemoderasi Pengaruh TBP dan Profesionalisme Pada Kualitas Audit

2019 ◽  
pp. 651
Author(s):  
I Gusti Diah Agung Prabawati Suteja ◽  
Ni Luh Sari Widhiyani
Keyword(s):  
Job Satisfaction ◽  
Regression Analysis ◽  
Data Analysis ◽  
Sampling Method ◽  
Audit Quality ◽  
Time Budget ◽  
Sampling Technique ◽  
Analysis Technique ◽  
Time Budget Pressure

This study aims to determine the effect of time budget pressure (TBP) and professionalism on audit quality with auditor experience and job satisfaction as moderating in KAP in Bali. The population in this study were all auditors who worked in KAP in Bali, amounting to 77 auditors. Determination of samples in this study using non probability sampling method with purposive sampling technique. The sample amounted to 42 auditors. The results of this research questionnaire were measured using a Likert scale. The data analysis technique used is Moderated Regression Analysis. The results of this study indicate that time budget pressure has a negative and significant effect on audit quality; professionalism has a positive and significant effect on audit quality; auditor experience weakens the effect of time budget pressure on audit quality, and strengthens the influence of professionalism on audit quality; and job satisfaction weakens the effect of time budget pressure on audit quality, and strengthens the influence of professionalism on audit quality. Keywords: time budget pressure, professionalism, auditor experience, job satisfaction, audit quality

scholarly journals Pengaruh Ukuran Perusahaan, Profitabilitas, Financial Leverage, dan Winner/Loser Stock pada Perataan Laba Perusahaan Manufaktur

2018 ◽  
pp. 1913
Author(s):  
Putu Intan Adriani ◽  
I G.A.M Asri Dwija Putri ◽  
Gede Agus Indra Tenaya K.
Keyword(s):  
Logistic Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Participant Observation ◽  
Total Sample ◽  
Income Smoothing ◽  
Financial Leverage ◽  
Variable Size ◽  
Analysis Technique ◽  
Observation Method

This research was conducted at a manufacturing company listed on Indonesia Stock Exchange (BEI) during the period 2013-2016. The number of samples used are 37 companies selected through purposive sampling method with 4 years of observation so that the total sample used to be 148 samples.. The Eckel Index is used as a distinguishing indicator between firms that do income smoothing and do not make income smoothing. Data collection was done by non participant observation method. Data analysis technique used is logistic regression. Based on the results of analysis in this study indicate that profitability variables affect the income smoothing, while the variable size of the company, financial leverage, and winner/loser stock has no effect on income smoothing. Keywords: Firm size, profitability, financial leverage, winner/loser stock, income smoothing.

scholarly journals Nilai, Size, Profitabilitas Perusahaan dan Praktik Perataan Laba

2021 ◽  
Vol 31 (3) ◽  
pp. 562
Author(s):  
I Ketut Winanda ◽  
Ida Bagus Putra Astika
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Firm Size ◽  
Capital Market ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Income Smoothing ◽  
Analysis Technique ◽  
Positive Effect

The capital market in Indonesia is currently growing, so that competition between companies is increasing. The company will try to increase the value of the company in order to attract investors to invest in the company. Management realizes that attention investors tend to only focus on profit, so managers are encouraged to practice income smoothing. This study aims to obtain empirical evidence of the influence of firm value, firm size and profitability on income smoothing practices in banking companies listed on the Indonesia Stock Exchange for the 2016-2018 periode. The number of samples selected in banking companies is as many as 31 companies, using the purposive sampling method. The data analysis technique used is a logistic regression analysis and the results showed that the firm value and firm size had a positive effect on income smoothing practices, while the profitability did not effect the income smoothing practice. Keywords: Income Smoothing; Firm Value; Firm Size; Profitability.

scholarly journals The Influence of Capital, Independence, and Education on Women's Entrepreneurial Motivation in Indonesia

2021 ◽  
Vol 1 (1) ◽  
Author(s):  
Agustin Basriani ◽  
Desi Susanti ◽  
Rahmi Zainal ◽  
Deviana Sofyan
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Linear Regression Analysis ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Entrepreneurial Motivation ◽  
Home Based ◽  
Analysis Technique ◽  
Questionnaire Method

This study aims to determine the motivation of women in entrepreneurship, especially in the culinary field in Pekanbaru, by using the variables of capital, independence, and education to analyze their influence on entrepreneurial motivation. The population in this study are all women who carry out home-based businesses engaged in home-based culinary businesses in Pekanbaru City whose numbers are not known with certainty, for an unknown population the number of samples in this study using the Wibisono formula and obtained a total sample of 97 people. Data was collected using the questionnaire method, namely by providing a list of statements directly to the respondents. The data analysis technique used is multiple linear regression analysis which is operated through the SPSS 20 for Windows program. The results of the study indicate that either simultaneously or partially, the variables of capital, independence, and education have a significant effect on the motivation of women who are culinary entrepreneurs in Pekanbaru.    

scholarly journals Pengaruh Segmentasi Pasar dan Positioning Terhadap Keputusan Pembelian Simcard Axis di Kota Padang

Jurnal Ecogen ◽  
2019 ◽  
Vol 2 (4) ◽  
pp. 822
Author(s):  
Gita Remeo Nensi ◽  
Rose Rahmidani
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Market Segmentation ◽  
Sampling Method ◽  
Sampling Technique ◽  
Primary Data ◽  
Purchase Decision ◽  
Analysis Technique

This study aims to determine how much influence the market segmentation and positioning to purchase decision of the simcard Axis in Padang city. This type of research is causative. The population in this study were peoples in Padag city. The sample were takrn using Cochran formula with 100 respondents. This sampling technique used is based on nonprobability sampling method. The type of data used in this study is primary data. Data analysis technique used multiple regression analysis technique using SPSS version 24.00. The results of this study indicate that: 1) Market segmentation has a positive significant effect on decision purchase simcard Axis in Padang city. 2) Positioning has a positive significant effect on decision purchase simcard  Axis in Padang city.  Keyword: market segmentation simcard axis, positioning simcard axis, purchase decision simcard axis

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