scholarly journals Determinants Fraudulent Financial Statements Using the S.C.O.R.E Model on Infrastructure Sector Companies in Indonesia

2021 ◽  
Vol 2 (2) ◽  
pp. 113-121
Author(s):  
Edy Anan
Keyword(s):  
Quantitative Research ◽  
Stock Exchange ◽  
Financial Statements ◽  
Infrastructure Projects ◽  
Quantitative Research Methods ◽  
Factors Affecting ◽  
Purposeful Sampling ◽  
Fraudulent Financial Statements ◽  
Analysis Models ◽  
The Impact

The infrastructure sector is the top priority of the Indonesian government's development from 2014 to 2019. Indonesia Corruption Watch (ICW) data shows that the number of corruption cases in infrastructure projects has increased during 2015-2018. The value of losses in corruption cases in infrastructure projects is estimated at 1.1 trillion rupiah. The results of various studies on the factors affecting fraudulent financial statements show inconsistent results. This research aims to determine the impact of the stimulus, ability, opportunity, rationalization, and self on companies' fraudulent financial statements in the infrastructure industry listed on the Indonesian Stock Exchange (IDX). This study uses quantitative research methods. Sampling techniques use purposeful sampling, that is, hypothesis testing using logistic regression analysis models. The results showed that the stimulus measures had a positive and significant impact on fraudulent financial statements. Competence, opportunity, and rationalization have a positive and insignificant impact on fraudulent financial statements. The impact of self on fraudulent financial statements is negligible. The research supports the agency theory that management can commit fraudulent financial statements and achieve the Company's financial goals.

scholarly journals Fraud Pentagon in The Act of Cheating Financial Statements With The M-Score Method

2021 ◽  
Vol 3 (1) ◽  
pp. 36-45
Author(s):  
Adi Susilo ◽  
Endang Masitoh ◽  
Suhendro Suhendro
Keyword(s):  
Quantitative Research ◽  
Stock Exchange ◽  
Financial Statements ◽  
Variable Pressure ◽  
Toll Roads ◽  
Financial Report ◽  
Service Companies ◽  
Score Method ◽  
Sample Count ◽  
Fraudulent Financial Statements

Fraudulent financial statements include a number of ways of doing, to benefit from others by mis-presenting material in financial statements. The purpose of this research is to test and lysis influence pressure, opportunity, rationalization, competence, and arrogance on the financial statements of transportation, toll roads, airports and ports listed on the Indonesia Stock Exchange (IDX) period 2015-2018, with a sample count of 52 where data collection is carried out by purposive sampling method. This type of quantitative research with case studies, data analysis method uses logistics regression analysis with spss program version 17. The results showed arrogance had an effect on financial report fraud while variable pressure, opportunity, rationalization, and competence had no effect on financial report fraud. Further research can increase the number of research samples so that the results of the research can represent all service companies.

scholarly journals The Effect of Working Capital, Liquidity and Solvency on Profitability at PT Nippon Indosari Corpindo, Tbk

2020 ◽  
Vol 7 (1) ◽  
pp. 11
Author(s):  
Eni Puji Astuti
Keyword(s):  
Quantitative Research ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Coefficient Of Determination ◽  
Working Capital ◽  
Quantitative Research Methods ◽  
Main Attraction

The main attraction for owners of company shareholders lies in the profitability ratio that shows the results of the management of the company's management of the funds invested. This study aims to determine: The Effect of Working Capital, Liquidity and Solvency on the Profitability of PT. Nippon Indosari Corpindo Tbk, both partially and simultaneously. Descriptive quantitative research methods, the data used are secondary data in the form of financial statements of PT. Nippon Indosari Corpindo Tbk, for a period of 9 years from 20010 - 2018 obtained through the IDX (Indonesia Stock Exchange). The analytical method used is the classic assumption test, multiple linear regression analysis, coefficient of determination and hypothesis testing. Based on the analysis results obtained the coefficient of determination (R2) of 0.928 or equal to 92.8%, which means that the contribution made by working capital, liquidity and solvency to profitability reaches 92.8.3% the remaining 7.2% is influenced by other variables which is not researched. Based on the t test partially working capital on profitability there is an effect where tcount -5.847> t table 2.575 and significance value 0.02 <0.05 and partially liquidity on profitability has no effect where tcount 1.846 <t table 2.575 and significance value 0.124> 0.05 and partially solvency to profitability there is the influence of tcount -3.386> ttable 2.575 and significance value 0.02 <0.05 based on the f test simultaneously working capital, liquidity and solvency affect the profitability where Fcount 21.477> Ftable 5.41 with a significant value of 0.003 <0.05

Agresivity of Taxes with Aggressivity of Financial Statements on Disclosure of Corporate Social Responsibility

2019 ◽  
Vol 118 (6) ◽  
pp. 6-12
Author(s):  
Ali Sandy Mulya
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Literature Study ◽  
Quantitative Research Methods ◽  
Tax Aggressiveness ◽  
Corporate Social

Objective: This study aims to analyse the relevance of tax aggressiveness with the aggressiveness of financial statements, and their influence on disclosure of Corporate Social Responsibility (CSR) and the application of taxation in mining companies listed in Indonesian Stock Exchange (IDX). Design / Methodology: The method used in this study is quantitative research methods, the analysis used is descriptive and regression analysis. The data collection method used is documentation and literature study. The research data consists of secondary data, secondary data obtained from electronic publications accessed via the internet. The analytical method used in this research is the analysis of the path using WarpPLS software version 5.0 and SPSS 22 were run with the computer media.

scholarly journals Impact of factors on fair value accounting: empirical study in Vietnam

2020 ◽  
Vol 17 (3) ◽  
pp. 10-26
Author(s):  
Bui Thi Ngoc
Keyword(s):  
Quantitative Research ◽  
Positive Impact ◽  
Accounting Standards ◽  
Binary Logistic Regression ◽  
Fair Value ◽  
Analytical Framework ◽  
Fair Value Accounting ◽  
Quantitative Research Methods ◽  
Factors Affecting ◽  
The Impact

Due to the ongoing process of globalization, enterprises need to provide financial statements in accordance with international practices, in which information about assets and liabilities should be presented at fair values rather than at original prices. Fair value is supported by the International Accounting Standards Board and the Financial Accounting Standards Board. The purpose of this study is to evaluate the adoption of fair value accounting in Vietnam and the impact of factors on the adoption of fair value. The paper used the analytical framework of previous studies to identify factors affecting the adoption of fair value. Additionally, this study applied quantitative research methods and collected data by sending questionnaires to 127 accountants and directors of listed companies. Particularly, binary logistic regression was conducted to investigate the extent of the impact of each factor on the adoption of fair value. The results have shown that human resources have the strongest and positive impact on the adoption of fair value, and this is followed by the benefits of fair value. Difficulties and markets negatively affect the use of fair value. Furthermore, the control variables that affect the use of fair value are sector, size and length of operation with different levels of impact. The accuracy rate of the overall predictive model is 85.8%. The findings provide guidance of the application of fair value accounting in companies and give recommendations to policy makers in establishing a legal accounting framework in Vietnam.

scholarly journals Fraudulent Financial Statements Detection in Indonesian Shariah Bank

2021 ◽  
pp. 107-115
Author(s):  
Edy Anan
Keyword(s):  
Financial Services ◽  
Commercial Banks ◽  
Financial Stability ◽  
Quantitative Research ◽  
Financial Statements ◽  
Analysis Model ◽  
Quantitative Research Methods ◽  
Research Results ◽  
External Pressures ◽  
Fraudulent Financial Statements

This study aims to detect fraudulent financial statements using the S.C.O.R.E. model in Indonesian Sharia Commercial Banks. This research uses quantitative research methods—hypothesis testing using a logistic regression analysis model. The research sample is 11 Shariah commercial banks registered with the Indonesian Financial Services Authority. These research results are financial targets, financial stability, external pressures, changes in directors, ineffective monitoring, and external auditors' changes who cannot detect fraudulent financial statements. However, the number of CEO pictures engraved in the annual report can detect fraudulent financial statements. The results of this study again show inconsistencies with the results of various previous studies. The research results confirm that the most common driving factors in cheating are feelings of rights and a desire for power/ego.

Factors Affecting the Audit Quality of Financial Statements of Listed Businesses

2020 ◽  
Vol 36 (1) ◽  
Author(s):  
Tran Tu Uyen
Keyword(s):  
Quantitative Research ◽  
Audit Quality ◽  
Financial Statements ◽  
Multivariate Regression Analysis ◽  
Quantitative Research Methods ◽  
Factors Affecting ◽  
Business Operations ◽  
Control Procedures ◽  
Independent Auditing

Financial statements are written records that convey the business operations and financial performance of a company, directly affecting investors' decisions. However, at present, the awareness of investors or auditing firms is still limited in controlling the quality of audits. Through quantitative research methods and multivariate regression analysis to measure the level of influence of these factors, the article has found 5 factors affecting the audit quality of financial statements of listed businesses which include (1) Auditing firm size, (2) In-depth skill of auditors, (3) Quality control procedures at the audit firm, (4) Price of auditing, (5) Service range of the auditing company. Then, the study made a number of recommendations for independent auditing companies and related agencies to improve the audit quality of financial statements of listed companies, at the same time, to find the development direction for the audit profession.

scholarly journals PENGARUH BOOK TAX DIFFERENCES DAN TINGKAT HUTANG TERHADAP PERSINTENSI LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA 2016-2019

2021 ◽  
pp. 51-63
Author(s):  
Jesinta Miralda Noralita Maleong ◽  
Jaqueline Tangkau ◽  
Hisky Kawulur
Keyword(s):  
Quantitative Research ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Earnings Persistence ◽  
Quantitative Research Methods ◽  
Current Period ◽  
Difference Variable ◽  
Purposeful Sampling ◽  
Temporary Difference ◽  
Debt Levels

ABSTRAK Persistensi laba ialah laba pada periode sekarang yang bisa dijadikan parameter untuk laba mendatang yang dapat dilihat dari perubahan laba setiap tahun. Riset ini dilaksanakan dengan tujuan guna mendapatkan bukti empiris terkait pengaruh book tax differences dan tingkat hutang terhadap persistensi laba pada entitas manufaktur yang tercatat di Bursa Efek Indonesia masa 2016-2019. Variabel book tax differences diproksikan dengan variabel perbedaan permanen dan perbedaan temporer. Riset ini menggunakan metode penelitian kuantitatif. Teknik purposive sampling dipakai untuk menentukan sampel dalam riset ini, maka  didapat 64 sampel dari 16 perusahaan. Metode analisis yang dipakai dalam riset ini ialah regresi data panel dengan memakai peranti lunak eviews 10. Hasil riset menemukan bahwa  variabel perbedaan permanen dan tingkat hutang tidak berpengaruh pada persistensi laba, sedangkan variabel perbedaan temporer berpengaruh pada persistensi laba. ketiga variabel mempunyai pengaruh secara serempak pada persistensi laba sebesar 9.78%. Kata kunci: permanen, temporer, tingkat hutang, persistensi. ABSTRACT Profit persistence is the profit in the current period that can be a parameter for potential gains which can be seen from next year by the improvements in earnings. The purpose of this research was to obtain empirical evidence concerning the effect of book-tax differences and debt levels on the persistence of earnings in manufacturing entities listed on the Indonesian Stock Exchange for the period 2016-2019. The variable for book-tax differences is proxied by the variable for permanent difference and the temporary difference. This research used quantitative research methods. In this study, the purposeful sampling technique used to determine the sample and then obtained 64 samples from 16 firms. Panel data regression using Eviews 10 software is the analytical method used in this research. The results show that the permanent difference variable and the sum of the loan have no impact on earnings persistence, while the immediate difference variable does not affect earnings persistence. The three factors have a 9.78 percent simultaneous effect on earnings persistence. Keywords: permanent, temporary, debt levels, persistence.  

scholarly journals THE IMPACT OF CORPORATE CULTURES AND FINANCIAL RATIOS ON THE FRAUDULENT FINANCIAL REPORTING

2017 ◽  
Vol 8 (1) ◽  
pp. 39
Author(s):  
Agung Prajanto ◽  
Ririh Dwi Pratiwi
Keyword(s):  
Logistic Regression ◽  
Financial Reporting ◽  
Corporate Culture ◽  
Negative Impact ◽  
Stock Exchange ◽  
Supervisory Board ◽  
Financial Statements ◽  
Financial Ratios ◽  
Fraudulent Financial Statements ◽  
The Impact

<p>This study aims to examine and analyze financial statement fraud through financial ratios and corporate culture, case study of companies listed on the Indonesia Stock Exchange Year 2006-2010. The research was conducted at the companies included in the sanctions issued by Capital Markets Supervisory Board (Bapepam) in the period 2006-2010 for companies that committed fraud. While for the companies that did not do fraud, sample was obtained randomly by same asset and industry size. Testing was conducted by using logistic regression to determine the effect of financial ratios and corporate culture on financial statements fraud. Results of research conducted using logistic regression showed that liquidity ratio had positive effect on fraudulent financial statements. While the ratio of gross profit margin and capital turnover indicated a negative impact on financial reporting fraud. Variable of corporate culture was proxied by special relationship transaction, the composition of the founders in board of directors and directors who titled accountant did not effect on fraudulent financial statements.</p>

scholarly journals FACTORS AFFECTING EARNING MANAGEMENT ON TRANSPORTATION CORPORATIONS IN INDONESIA

2021 ◽  
Vol 5 (1) ◽  
Author(s):  
Yenni Arnas ◽  
Suse Lamtiar ◽  
Zulina Kurniawati ◽  
Benny Kurnianto ◽  
Nawang Kalbuana
Keyword(s):  
Intellectual Capital ◽  
Audit Quality ◽  
Positive Impact ◽  
Stock Exchange ◽  
Future Research ◽  
Factors Affecting ◽  
Management Actions ◽  
Purposeful Sampling ◽  
Research Criteria ◽  
The Impact

The management of earnings or Earnings Management defined as management activities for adjusting earnings according to specific objectives. Therefore, empirical evidence showing the impact of Institutional and managerial Ownership, intellectual capital, audit quality on income management is necessary. 14 transportation companies listed on the Indonesian stock exchange were surveyed in accordance with the research criteria. A purposeful sampling method collected data. The SPSS 23 application tests the multiple linear regression hypothesis. Of the variables used in this study, only intellectual capital has a positive impact on profit management and can be used as one of the indicators in future research to measure income management actions.

scholarly journals Factors Affecting Spontaneous Buying Behavior of Consumers at Bach Hoa Xanh System in Ho Chi Minh City

2021 ◽  
Vol 11 (4) ◽  
pp. 2870-2884
Author(s):  
Hang Le Cam Phuong ◽  
Vo Anh Tung
Keyword(s):  
Factor Analysis ◽  
Quantitative Research ◽  
Regression Coefficient ◽  
Business Strategies ◽  
Ho Chi Minh City ◽  
Purchasing Behavior ◽  
Quantitative Research Methods ◽  
Factors Affecting ◽  
Two Factors ◽  
The Impact

The study is carried out to achieve the following objectives: Identify the factors affecting the spontaneous purchasing behavior of consumers at stores of the Bach Hoa Xanh system in Ho Chi Minh City. around the original factors: In-store atmosphere, promotions and shopping emotions; Measure the influence of the identified factors; Using qualitative and quantitative research methods, the study surveyed 213 customers who have experienced shopping at stores of the Bach Hoa Xanh chain in Ho Chi Minh City by convenient sampling method. With the support of SPSS software version 22 and Amos version 20, the author carried out the steps of descriptive statistics, exploratory factor analysis (EFA), confirmatory factor analysis (CFA) and linear structural analysis (SEM). Research results have shown two factors that have a direct impact on the spontaneous purchasing behavior of Bach Hoa Xanh consumers in Ho Chi Minh City, including: Promotions (standardized regression coefficient of 0.170) and shopping sentiment (standardized regression coefficient reached 0.478). The dependent variable shopping emotion is affected by 2 independent factors: Atmosphere at the store and promotions. The impact of these two factors is quite strong, reaching 0.627 and 0.336, respectively. Atmosphere factor at the store does not directly affect spontaneous purchasing behavior but indirectly through the mediated variable shopping emotion. All accepted hypotheses reached the 95% confidence level. The author's research will be a source of documents and information for managers of the Bach Hoa Xanh chain in Ho Chi Minh City to adjust business strategies to suit each business period.

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