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Jurnal Akuntansi
Financial fraud committed by agents at the company can have an impact on the destruction of the c... more Financial fraud committed by agents at the company can have an impact on the destruction of the company which is detrimental to the owner, to control fraud in the context of the agency theory approach can be carried out with various mechanisms that can be applied to companies, to avoid intentional or unintentional mistakes. To avoid intentional errors in financial reports or fraud, in this study researchers tried to see the effect of various mechanisms implemented such as the Audit Committee, Institutional Ownership, Managerial Ownership, and Internal Control against fraud. The data analysis technique used is the quantitative method, which includes coefficient similarity tests, descriptive statistics, and logistic regression tests. The number of property and real estate companies as a sample is 38 companies with a research period of 2017-2021. The results of this study indicate that the variables Audit Committee, Institutional Ownership, Managerial Ownership, and Internal Control ar...
Eqien - Jurnal Ekonomi dan Bisnis
The difference in perspective on taxes between the government and company managers who consider t... more The difference in perspective on taxes between the government and company managers who consider taxes is a burden that reduces company profits which has an impact on reducing the prosperity of companies and managers as agents, while on the state side taxes are as a function of the budget for state management. This difference in interests encourages managers to take tax aggressiveness to reduce the tax burden. This study aims to determine the factors that can encourage tax aggressiveness, including Profitability, Company Size, Leverage, Capital Intensity and Independent Commissioners. With a population of all manufacturing companies listed on the Indonesia Stock Exchange prior to the Covid-19 pandemic for the 2017-2019 period, using the Non-Probability Sampling technique, using the purposive sampling method. Data analysis used was data pooling test, descriptive statistics, classical assumption test, multiple linear regression analysis, and hypothesis testing. The results showed that ...
This study aims to determine the Effect of Good Corporate Governance Mechanisms, Brand Name Audit... more This study aims to determine the Effect of Good Corporate Governance Mechanisms, Brand Name Audit and Company Size on Accounting Conservatism in Manufacturing Companies Listed on the Indonesia Stock Exchange in 2016-2018. Based on the number of calculations obtained 49 companies selected to be sampled. The results of the analysis using multiple linear regression analysis show Managerial Ownership, the Proportion of Independent Commissioners, Institutional Ownership, Brand Name Audit and Company Size simultaneously have a significant effect on Accounting Conservatism. Partial test results show Managerial Ownership, Proportion of Independent Commissioners and Institutional Ownership does not have a significant effect on Accounting Conservatism. Partial test results show that Brand Name Audit and Company Size have a significant effect on Accounting Conservatism.Keywords : Good Corporate Governance Mechanism, Brand Name Audit, Company Size, Accounting Conservatism
Jurnal Akuntansi, 2020
Abstract The Financial Services Authority (OJK) has issued regulation No. 29 / POJK.04 / 2016 con... more Abstract
The Financial Services Authority (OJK) has issued regulation No. 29 / POJK.04 / 2016 concerning Issuer Annual Report, in which the issuer is required to submit an annual report to the OJK no later than four months after the financial year ends. Issuers who are late in submitting financial reports will be subject to sanctions in the form of fines and other sanctions, however, there are still some companies that are late in submitting their financial reports. This research was conducted to analyze the factors that influence the timeliness of financial reporting. There are three (3) theories that underlie this research, namely agency theory, signal theory, and compliance theory. There were 27 sample companies with research years from 2016 - 2018 so that the total data were 81. The results of the pooling test showed that the data could be tested at once (passed the test), The overall fit test shows that the model is fit with the data and the results of hypothesis testing with an alva of 0.05 indicate that only the solvency variable has the hypothesis accepted. Meanwhile, for other variables, the hypothesis cannot be proven. The results of this study concluded that: there is insufficient evidence that the independent commissioner, audit committee, managerial ownership, institutional ownership, profitability and audit quality variables affect the timeliness of financial reporting. However, there is sufficient evidence that the higher the solvency, the less likely financial reporting is to be on time. The results of this study concluded that: there is insufficient evidence that the independent commissioner, audit committee, managerial ownership, institutional ownership, profitability and audit quality variables affect the timeliness of financial reporting. However, there is sufficient evidence that the higher the solvency, the less likely financial reporting is to be on time. The results of this study concluded that: there is insufficient evidence that the independent commissioner, audit committee, managerial ownership, institutional ownership, profitability and audit quality variables affect the timeliness of financial reporting. However, there is sufficient evidence that the higher the solvency, the less likely financial reporting is.
Jurnal Akuntansi
The Financial Services Authority (OJK) has issued regulation No. 29 / POJK.04 / 2016 concerning I... more The Financial Services Authority (OJK) has issued regulation No. 29 / POJK.04 / 2016 concerning Issuer Annual Report, in which the issuer is required to submit an annual report to the OJK no later than four months after the financial year ends. Issuers who are late in submitting financial reports will be subject to sanctions in the form of fines and other sanctions, however, there are still some companies that are late in submitting their financial reports. This research was conducted to analyze the factors that influence the timeliness of financial reporting. There are three (3) theories that underlie this research, namely agency theory, signal theory, and compliance theory. There were 27 sample companies with research years from 2016 - 2018 so that the total data were 81. The results of the pooling test showed that the data could be tested at once (passed the test), The overall fit test shows that the model is fit with the data and the results of hypothesis testing with an alva of...
The Aim of this research is to determine empirically the impact of good corporate governance mech... more The Aim of this research is to determine empirically the impact of good corporate governance mechanism (institusional ownership, managerial ownership, audit committee), leverage, size on earnings management. The Sample on this research consisted of 14 companies listed in the Indonesia Stock Exchange in 2013-2017, categorized index Sri-Kehati whiches comprises 70 unit samples observed. The research evidence that the exsitence of institutional ownership, audit committee decrease earning management, also the more size of firm the more decrease earnings management. While higher leverage magnitude earnings management. Managerial ownership on the other has no on impact on earnings management. Keywords: good corporate governance, leverage, size, and earning management
Jurnal Akuntansi
Financial fraud committed by agents at the company can have an impact on the destruction of the c... more Financial fraud committed by agents at the company can have an impact on the destruction of the company which is detrimental to the owner, to control fraud in the context of the agency theory approach can be carried out with various mechanisms that can be applied to companies, to avoid intentional or unintentional mistakes. To avoid intentional errors in financial reports or fraud, in this study researchers tried to see the effect of various mechanisms implemented such as the Audit Committee, Institutional Ownership, Managerial Ownership, and Internal Control against fraud. The data analysis technique used is the quantitative method, which includes coefficient similarity tests, descriptive statistics, and logistic regression tests. The number of property and real estate companies as a sample is 38 companies with a research period of 2017-2021. The results of this study indicate that the variables Audit Committee, Institutional Ownership, Managerial Ownership, and Internal Control ar...
Eqien - Jurnal Ekonomi dan Bisnis
The difference in perspective on taxes between the government and company managers who consider t... more The difference in perspective on taxes between the government and company managers who consider taxes is a burden that reduces company profits which has an impact on reducing the prosperity of companies and managers as agents, while on the state side taxes are as a function of the budget for state management. This difference in interests encourages managers to take tax aggressiveness to reduce the tax burden. This study aims to determine the factors that can encourage tax aggressiveness, including Profitability, Company Size, Leverage, Capital Intensity and Independent Commissioners. With a population of all manufacturing companies listed on the Indonesia Stock Exchange prior to the Covid-19 pandemic for the 2017-2019 period, using the Non-Probability Sampling technique, using the purposive sampling method. Data analysis used was data pooling test, descriptive statistics, classical assumption test, multiple linear regression analysis, and hypothesis testing. The results showed that ...
This study aims to determine the Effect of Good Corporate Governance Mechanisms, Brand Name Audit... more This study aims to determine the Effect of Good Corporate Governance Mechanisms, Brand Name Audit and Company Size on Accounting Conservatism in Manufacturing Companies Listed on the Indonesia Stock Exchange in 2016-2018. Based on the number of calculations obtained 49 companies selected to be sampled. The results of the analysis using multiple linear regression analysis show Managerial Ownership, the Proportion of Independent Commissioners, Institutional Ownership, Brand Name Audit and Company Size simultaneously have a significant effect on Accounting Conservatism. Partial test results show Managerial Ownership, Proportion of Independent Commissioners and Institutional Ownership does not have a significant effect on Accounting Conservatism. Partial test results show that Brand Name Audit and Company Size have a significant effect on Accounting Conservatism.Keywords : Good Corporate Governance Mechanism, Brand Name Audit, Company Size, Accounting Conservatism
Jurnal Akuntansi, 2020
Abstract The Financial Services Authority (OJK) has issued regulation No. 29 / POJK.04 / 2016 con... more Abstract
The Financial Services Authority (OJK) has issued regulation No. 29 / POJK.04 / 2016 concerning Issuer Annual Report, in which the issuer is required to submit an annual report to the OJK no later than four months after the financial year ends. Issuers who are late in submitting financial reports will be subject to sanctions in the form of fines and other sanctions, however, there are still some companies that are late in submitting their financial reports. This research was conducted to analyze the factors that influence the timeliness of financial reporting. There are three (3) theories that underlie this research, namely agency theory, signal theory, and compliance theory. There were 27 sample companies with research years from 2016 - 2018 so that the total data were 81. The results of the pooling test showed that the data could be tested at once (passed the test), The overall fit test shows that the model is fit with the data and the results of hypothesis testing with an alva of 0.05 indicate that only the solvency variable has the hypothesis accepted. Meanwhile, for other variables, the hypothesis cannot be proven. The results of this study concluded that: there is insufficient evidence that the independent commissioner, audit committee, managerial ownership, institutional ownership, profitability and audit quality variables affect the timeliness of financial reporting. However, there is sufficient evidence that the higher the solvency, the less likely financial reporting is to be on time. The results of this study concluded that: there is insufficient evidence that the independent commissioner, audit committee, managerial ownership, institutional ownership, profitability and audit quality variables affect the timeliness of financial reporting. However, there is sufficient evidence that the higher the solvency, the less likely financial reporting is to be on time. The results of this study concluded that: there is insufficient evidence that the independent commissioner, audit committee, managerial ownership, institutional ownership, profitability and audit quality variables affect the timeliness of financial reporting. However, there is sufficient evidence that the higher the solvency, the less likely financial reporting is.
Jurnal Akuntansi
The Financial Services Authority (OJK) has issued regulation No. 29 / POJK.04 / 2016 concerning I... more The Financial Services Authority (OJK) has issued regulation No. 29 / POJK.04 / 2016 concerning Issuer Annual Report, in which the issuer is required to submit an annual report to the OJK no later than four months after the financial year ends. Issuers who are late in submitting financial reports will be subject to sanctions in the form of fines and other sanctions, however, there are still some companies that are late in submitting their financial reports. This research was conducted to analyze the factors that influence the timeliness of financial reporting. There are three (3) theories that underlie this research, namely agency theory, signal theory, and compliance theory. There were 27 sample companies with research years from 2016 - 2018 so that the total data were 81. The results of the pooling test showed that the data could be tested at once (passed the test), The overall fit test shows that the model is fit with the data and the results of hypothesis testing with an alva of...
The Aim of this research is to determine empirically the impact of good corporate governance mech... more The Aim of this research is to determine empirically the impact of good corporate governance mechanism (institusional ownership, managerial ownership, audit committee), leverage, size on earnings management. The Sample on this research consisted of 14 companies listed in the Indonesia Stock Exchange in 2013-2017, categorized index Sri-Kehati whiches comprises 70 unit samples observed. The research evidence that the exsitence of institutional ownership, audit committee decrease earning management, also the more size of firm the more decrease earnings management. While higher leverage magnitude earnings management. Managerial ownership on the other has no on impact on earnings management. Keywords: good corporate governance, leverage, size, and earning management