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    Mekanisme Corporate Governance, Profitabilitas Dan Nilai Perusahaan Dengan Pengungkapan Corporate Social Responsibility Sebagai Pemoderasi

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    This study aims to examine the effect of disclosure of Corporate Social Responsibility in moderating the relationship between corporate governance mechanisms and profitability with firm value in mining and energy companies. The corporate governance mechanism in this study is proxied by the board of commissioners and managerial ownership. The proxied of profitability on this study is Return On Equity. The research sample consists of 27 mining and energy companies listed on the Indonesia Stock Exchange for the 2017-2021 period. Data analysis was performed using Moderated Regression Analysis (MRA). The results showed that the board of commissionersand profitability have a positive influence on firm value., but managerial ownership have a negative influence to firm value. However, the existence of CSR disclosure can weaken the relationship between independent commissioners, managerial ownership and profitability with firm value

    Pengaruh Kepemilikan Institusional, Umur Perusahaan, dan Struktur Modal Terhadap Nilai Perusahaan

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    Firm value is an investor’s view of the level of success of a company associated with stock prices. The high value of a company will show shareholder prosperity and increase market confidence. The good value of the company will increase the interest of investors to invest in the company. The objective of this study is to determine the effect of institutional ownership, company age, and capital structure on firm value. In this study, 13 companies were involved as the study population with a unit sample of 65 healthcare sector companies listed on the Indonesia Stock Exchange. during the period 2018 to 2022 as research subjects. The sample selection technique in this study was purposive sampling. The data analysis method used in this study is descriptive statistics and panel data regression analysis using eviews 12.0 software. Descriptive statistics, classic firm assumption testing and hypothesis testing using the regression model for the information panels were used. Based on the results of the study, it is shown that institutional ownership, company age, and capital structure simultaneously have a significant effect on firm value. In the partial test of capital structure does not has a effect on the firm value, while the institutional ownership and company age have a effect on the firm value

    Perspektif Fraud Hexagon Theory dalam Perilaku Academic Fraud: Studi Explanatory pada Mahasiswa Akuntansi

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    Fraudulent behavior has become the center of attention recently. Fraud also occurs in the academic world, better known as academic fraud. The purpose of this research is to examine and analyze the influence of (1) pressure on academic fraud behavior of accounting students in Banjarmasin; (2) opportunity to  academic fraud behavior of accounting students in Banjarmasin; (3) rationalization to academic fraud behavior of accounting students in Banjarmasin; (4) capability to academic fraud behavior of accounting students in Banjarmasin; (5) ego to academic fraud behavior of accounting students in Banjarmasin; and (6) collusion to academic fraud behavior of accounting students in Banjarmasin. The population of this study is 2,404 accounting students in PTN or PTS in Banjarmasin. At the same time, the sample of this study was derived based on Yount’s sampling percentage table. There are 120 students determined as the sample. The data were collected by deploying a google form questionnaire to the respondents. The data was then analyzed using the multiple linear regression method. This study concludes that only rationalization and capability significantly influence the academic fraud behavior of accounting students in Banjarmasin. At the same time, the other elements of fraud hexagon, such as pressure, opportunity, ego, and collusion did not significantly influence the academic fraud behavior of accounting students in Banjarmasin. The results of the research serve as input for academics to improve the learning system and make efforts to minimize opportunities for academic fraud by students. These efforts can be made by improving the control system during exams and self-assessment assignment

    Mendeteksi Faktor-faktor Pressure Terhadap Kecurangan Laporan Keuangan Menggunakan Artificial Neural Network

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    Fraudulent financial statements are the result of misstatements resulting from intentional acts or omissions, which could materially mislead readers of the financial statements. The focus in this research is to determine the most important pressure factors in detecting fraudulent financial statements. Pressure is one of the fraud risk factors in the fraud triangle. Pressure is a condition felt by management due to incentives to commit fraud, consisting of: financial stability by proxy (GPM, ACHANGE, SCHANGE, CATA, SALAR, SALTA, INVSAL), external pressure (LEV, FINANCE, FREEC), personal financial need (OSHIP), and financial target (ROA). Data collection method using secondary data on the manufacturing sector firms that are publicly listed on the Indonesia Stock Exchange in 2017-2021. The research method used is quantitative and the sampling method uses a purposive sampling technique, obtained 137 sample companies with 685 total data observed. Data were analyzed using an Artificial Neural Network. The findings indicated that the gross profit margin (GPM), cash flow from operating to total assets (CATA), demand for financing (FINANCE), leverage (LEV) and return on total assets (ROA) is the most important proxy in detecting fraudulent financial statement, while other proxies are not too important in detecting fraudulent financial statements

    Model Intellectual Capital Sebagai Variabel Moderating Ditinjau Dari Likuiditas, Leverage, dan Profitabilitas Pengaruhnya Terhadap Nilai Perusahaan

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    Using intellectual capital as a moderating variable, this study examines the impact of liquidity, leverage, and profitability on company value. The study examines public banking sector companies listed on the Indonesia Stock Exchange between 2016 and 2021. Secondary data is the data source for this quantitative technique. 39 companies were chosen as samples throughout a six-year period; thus, 234 total data points were evaluated. Multiple regression analysis was performed on the data. The study's findings and data analysis lead to the conclusion that the variables related to profitability and liquidity increase business value. Firm value is significantly and negatively impacted by the leverage variable. The impact of the liquidity and leverage factors on the firm value variable, which is represented by the Tobins'Q index, can be amplified by the intellectual capital variable. The impact of the profitability variable on the company value variable, which is represented by the Tobins'Q index, is mitigated by the intellectual capital variable

    Pengungkapan Perubahan Iklim Industri Pertambangan: Adakah Peran Struktur Kepemilikan?

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    This study intends to examine how ownership structure affects the amount of disclosure on climate change in the mining sector listed on the Indonesia Stock Exchange from 2018 to 2022. Purposive sampling was used to select a sample of 44 businesses, yielding 216 imbalanced observation data in all. The websites of each company's annual reports are used to gather secondary data. Items for disclosing climate change were taken from Darus, Mohd Zuki, and Yusoff's (2020) declaration of carbon emissions. To find out how much information corporations were disclosing about climate change, content analysis techniques were used. According to the study's findings, just 16.33% of climate change information is now disclosed. To test the theory, panel data regression using a random effect model technique was used. The results highlight the important part that institutional investors have played in pressuring businesses to disclose climate change. Foreign ownership, meanwhile, was determined to have  no effect. The findings of this study have indirect repercussions for managers who must consider the low level of investor-required disclosure of climate change as a substantial factor in investment choices. Additionally, legislative rules might be included recognising the crucial contribution that institutional investors contribute to promoting corporate disclosure performance. Keywords: Carbon Emission; Climate Change Disclosure; Content Analysis; Mining Industry; Ownership Structure &nbsp

    Pengaruh Kualitas Pelayanan Account Representative, Sanksi Pajak Dan E-Filling Terhadap Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Batam Selatan

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    This study aims to determine how individual taxpayer compliance at KPP Pratama batam is influenced by the influence of Account Representative Service Quality, Tax Sanctions and E-Filling taxpayer awareness. The population in this study were 400,034 individual taxpayers registered at KPP Pratama batam. The analytical method in this study is multiple linear regression. The sampling technique uses proportional random sampling, which is calculated using the slovin formula so that a sample size of 100 respondents is obtained.  The data source used is primary data through questionnaires, while the data analysis technique used is multiple linear regression analysis. The results of this study indicate that the Quality of Account Representative Services, Tax Sanctions and E-Filling have a significant effect on Individual Taxpayer Complianc

    Pengaruh Islamic Values Dan Corporate governance Terhadap Corporate Governance Disclosure Pada Bank Syariah di Indonesia

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    This research aims to determine the effect of Islamic values and corporate governance on corporate governance disclosure. The independent variables in this research are Islamic values and corporate governance, which are proxied by corporate governance mechanisms, managerial ownership, and institutional ownership. The dependent variable in this research is corporate governance disclosure. This research's population consists of all Annual Reports of Islamic Commercial Banks that are registered with the Financial Services Authority (OJK). The sampling method used was purposive sampling, and 13 companies were selected from a total sample of 52 research data points. The analysis technique used is multiple linear regression with SPSS v25 software. The results of this research indicate that Islamic values have no effect on corporate governance disclosure, corporate governance proxied by corporate governance mechanisms has an effect on corporate governance disclosures, managerial ownership has no effect on corporate governance disclosures, and institutional ownership has no effect on corporate governance disclosures

    Pengaruh Narsisme Klien Dan Pola Pikir Auditor Terhadap Penilaian Risiko Kecurangan

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    Financial statements are an important element in business because they reflect the state of a company. With the information in it, it can help internal and external parties consider long-term decisions. Therefore, reasonable financial reports are needed, namely based on Financial Accounting Standards and free from fraud so as not to trigger financial and non-financial losses. Fraud risk assessment is the basis for detecting fraud. With risk assessment, the auditor can determine the nature and level of audit procedures designed, and can be more sensitive to fraud signals from red flags that occur. This study aims to prove the relationship between client narcissism and auditor mindset towards fraud risk assessment based on attribution theory. In this study, auditors who work at the Jakarta Regional Public Accounting Firm with a minimum position as a junior auditor and at least one year of experience as an auditor are used as research samples. The number of samples used was 73 auditors. The data source of this research is primary data. The data collection technique with the method of distributing questionnaires with multiple linear regression analysis method. The results show that: client narcissism has no effect on the fraud risk assessment, and the auditor's mindset has a significant effect on the fraud risk assessment

    Pengaruh Leverage, Sales Growth, Kompensasi Rugi Fiskal dan Koneksi Politik terhadap Penghindaran Pajak (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2017-2022)

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    This study aims to examine (1) the effect of leverage on tax avoidance (2) the effect of sales growth on tax avoidance (3) the effect of fiscal loss compensation on tax avoidance (4) the effect of political connections on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange in 2017 – 2022. The research sample was determined based on the purposive sampling method. The data analysis technique uses multiple linear regression analysis with tax avoidance as the dependent variable and leverage, sales growth, fiscal loss compensation and political connections as independent variables. Data processing using SPSS version 17.0. The results of this study indicate that (1) leverage has an effect on tax avoidance (2) sales growth has no effect on tax avoidance (3) fiscal loss compensation has an effect on tax avoidance (4) political connections does not affect tax avoidance (tax avoidance)

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    Owner (Riset dan Jurnal Akuntansi) is based in Indonesia
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