The Influence of KAP Size, Institutional Ownership, and Audit Committee on The Quality of Financial Statements

This research aims to examine the relationship between KAP size, institutional ownership, and the audit committee on the quality of financial reports. 616 Indonesian Stock Exchange (IDX) companies in 2018 became the population in this study. Purposive sampling as a sampling technique resulted in 547companies. Using inferential logistic regression analysis and using descriptive statistical analysis hypothesis testing methods with IBM SPSS version 25 tools. This study found that the KAP size and the audit committee has a positive effect on the quality of financial reports. Institutional ownership does not affect the quality of financial reports. Simultaneously, KAP size, institutional ownership, and audit committee influence the quality of financial reports. This study concludes that partially, KAP size and audit committee has a positive effect on the quality of financial reports. Simultaneously, KAP size, institutional ownership, and audit committee affect the quality of financial reports. Further research suggests using other proxies, other periods, and other variables.

DETECTION OF FRAUDULENT FINANCIAL STATEMENT THROUGH PENTAGON THEORY WITH AUDIT COMMITTEE AS MODERATING

This study aims to examine financial targets, financial stability, external pressure, personal financial needs, effective monitoring, nature of industry, total accruals, change of directors, and CEO duality in detecting fraudulent financial statements with the audit committee as the moderating variable. The population of this research is 20 state-owned companies listed on the Indonesia Stock Exchange (BEI) in 2014-2018. Sampling using saturated sampling technique and obtained a final sample of 100 units of analysis. Data collection using documentation techniques. The data analysis technique used regression analysis and Moderated Regression Analysis (MRA). The results of this study indicate that external pressure and the nature of industry have a significant positive effect on the detection of fraudulent financial statements. The audit committee is able to moderate the influence of financial targets, external pressure, nature of industry, and change of directors on the detection of fraudulent financial statements

The Effect of Tax Avoidance and Dividend Policies on Company Value With Leverage as Moderation Variables

A high increase in company value is a long-term goal that must be achieved by a company, which is reflected in the market price of its shares because investors' assessment of the company can be seen through the movement of the stock prices of companies listed on the stock exchange. stock exchange for companies that have gone public. This has an impact on shareholders to maintain their investment and potential investors are interested in investing in the company. This study aims to analyze the effect of tax avoidance and dividend policy on firm value with leverage as a moderating variable. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2018, totaling 166 companies, while the sample of this study was 18 companies with a purposive sampling method. The research method used is descriptive statistics, classic assumption testing and hypothesis testing multiple linear regression analysis. The results show that tax avoidance is not significant to firm value, dividend policy has a significant effect on firm value, leverage does not moderate tax avoidance on firm value, leverage. does not moderate dividend policy on firm value, and tax avoidance and dividend policy affect firm value

Does Corporate Governance Increase Related Party Transaction Disclosure In Indonesia?

The purpose of this study is to examine the effect of corporate governance (audit committee, institutional ownership, managerial ownership, and independent commissioners) on Related Party Transaction Disclosure. The data employed in this study is secondary data, financial statements from manufacturing sector companies listed on the Indonesia Stock Exchange from 2016 up to 2019. Based on the purposive sampling conducted, companies that meet the criteria in this study are 40 companies, so that the total sample is 160 observations. This study uses panel data regression analysis. This study finds that the independent commissioner has a positive effect on Related Party Transaction Disclosure. Meanwhile, the audit committee, managerial ownership, and institutional ownership do not affect Related Party Transaction Disclosure. This research indicates that the Indonesian Financial Services Authority (OJK) should supervise and tighten the rules for Indonesia listed companies, especially regarding the audit committee's or independent commissioner's requirements in listed companies.

The Influence of the World Gold Price, the Dow Jones Islamic Market, and the Composite Stock Price Index on the Jakarta Islamic Index for the 2014 - 2018 period

This study aims to determine how much influence the variables of the World Gold Price and Stock Prices with proxies: Dow Jones Islamic Market (DJIM) stock prices, and the Composite Stock Price Index (IHSG), on the Jakarta Islamic Index (JII). This study uses a quantitative approach, namely data that is measured in a numerical scale, based on the 2014-2018 Time Series data relating to variables sourced from the Central Statistics Agency, the Indonesia Stock Exchange and the Directorate General of Oil and Gas. This research uses one of the SPSS Series. The variables in this study consist of World Gold Price (X1), Dow Jones Islamic Market (DJIM) (X2), Composite Stock Price Index (IHSG) (X3) against the Jakarta Islamic Index (JII) (Y). The purpose of this research is to know each variable partially or simultaneously from the variable World Gold Price, Dow Jones Islamic Market and the Jakarta Islamic Index. Research Output expected by an Accredited journal

The Effect of Enterprise Risk Management, Firm Size, Profitability, and Leverage on Firm Value

The purpose of this study is to investigate the effect of enterprise risk management, firm size, profitability, and leverage on the worth of property and assets companies listed on the Indonesia securities market during 2015-2017. the tactic of knowledge analysis during this study is multiple regression toward the mean analysis using SPSS software version 25. The results of the study indicate that the scale of the corporate doesn't have an influence on the worth of the corporate. Other variables like profitability and leverage have a big positive effect on firm value, while the applying of enterprise risk management to property and assets companies listed on the Indonesia securities market incorporates a significant negative effect on firm value. it had been concluded that enterprise risk management, profitability and leverage affect the worth of the corporate

Competencies on Execution of Village Government Authorities, Transparency, Public Participation and Accountability of Villages Fund Management

Authorities, transparency, and public participation to the accountability of village fund management and finds the obstacles to its implementation. This Research using multiple regression analysis, with convenience sampling and using questioners. Results show competencies on the execution of village government authorities have effect negative and significant, contrary to Transparency have positive and significant, but Public Participation does not have effects. According to the result, competencies on the execution of village government authorities still low, villagers knows about village funds in Kecamatan Tigaraksa because they all get the benefit from village fund, and they only follow the instructions

Taxpayer Compliance at KPP Pratama Surabaya Mulyorejo with Risk Preference as A Moderated Variables

This study aims to examine taxpayer compliance that is influenced by tax audits, knowledge of taxation and tax administration services moderated by risk preferences. The object in this study is an individual taxpayer registered at KPP Pratama Surabaya Mulyorejo. The analytical method used in this study is GSCA. The results showed that tax audits, fiscal services have an effect on taxpayer compliance, while tax knowledge does not contribute to taxpayer compliance. Risk preference moderates the relationship between tax audit and taxpayer services on taxpayer compliance, but cannot moderate taxation knowledge on taxpayer compliance.

Utilization and Suitability of The Information Technology Task Against The Performance of Semarang Tax Office

Information technology has become part of human life to work, even it is very important in business organizations to be important in the timeliness and correctness of the provision of information technology at work. The.purpose.of.this study.is.to.analyze.and describe influence information technology and technological tasks individual performance. The population in this study were employees of the Candisari Pratama Tax Service Office, the South Semarang Pratama Tax Service Office, the East Semarang Pratama Tax Service Office. The sampling used in this study used a purposive sampling method and obtained 100 tax employee respondents. The analysis technique used in this study is multiple regression analysis with the application of IBM SPSS 23. The results of this study indicate the use of information technology and the suitability of the information technology task are significantly related to individual performance. The advice given related to this research is that the pratama tax office needs to help improve information technology by adding supporting facilities provided by users and increasing the level of conformity of information technology tasks in compiling tax revenue based on resources that can help individuals with the maximum number of employees.

The Effect Payment Methods and Services on The Satisfaction BPJS Health Members South Tangerang

As a form of good service is to see how important the implementation of good service standards in a government administration and to see if the form of public service has been in accordance with government policy which in this case is bpjs health office, especially with regard to health welfare services for the People of Indonesia especially in South Tangerang, in its implementation is still not maximal, namely by looking at some things related to the effectiveness of the community namely by looking at how the apparatus or implementing officers in serving the community , how are the regulations on the method of payment of mandatory dues of BPJS Health members, how bpjs kesehatan network activities are carried out in South Tangerang, and how the public can enjoy the service so that the community is satisfied by BPJS Health services in South Tangerang The research method is a quantitative method that emphasizes the aspect of measurement objectively towards social phenomena that are the people of BPJS health services in South Tangerang. The data collection method uses primary data. Tekning sampling used is a conviniens sample technique with respondents who are members of BPJS south tangerang city. The analysis used in this study is a multiple linear regression analysis that is with the calculation of spss through validity testing, reality testing, classic assumption testing, and multiple linear regression analysis. The results of this research show that (1) Payment methods have a positive effect on the satisfaction of members of BPJS Health, (2) BPJS Health services positively affect the satisfaction of BPJS Health members, (3) Payment methods and services BPJS Shared health the same affects the satisfaction of BPJS healthcare members.