Efek moderasi komite pemantau manajemen risiko pada pengungkapan risiko terhadap kinerja bank

This study aims to examine and analyze the effect of bank risk disclosure on bank performance and also test and analyze the moderation of the risk management monitoring committee on risk disclosure. In this study, 149 financial reports were used from banking companies listed on the IDX in 2016-2020. The research method used in this study uses multiple linear methods using data analysis techniques, descriptive statistical tests, and regression feasibility tests using the classical assumption test. The results of this study explain that risk disclosure has a significant positive effect on company performance because the wider the risks disclosed indicate that the company has succeeded in identifying risks properly, which means that the company has also prepared solutions and is also prepared to deal with risks that may occur within the company. Moderation of the risk monitoring management committee by disclosing risks to company performance has a significant positive effect; this is because the presence of a risk management monitoring committee will focus on the risks that may occur in the company and also monitor the company's activities comply with applicable laws and regulations to reduce investor doubts in investing at the company

Penerapan Perencanaan Pajak Atas Pajak Penghasilan Pada Perusahaan Jasa Pt. X

Tax planning is one way that can be done by taxpayers (either individuals or entities) to reduce the tax that must be paid. PT. X is a company engaged in rental services of heavy equipment and tools that support mining. This study aims to determine whether the company has carried out tax planning that is applied to corporate income tax and refers to applicable tax regulations. This research was conducted using qualitative research methods and conducting field research for data collection such as interviews, observation and analyzing the income statement. From this study the results that can be concluded are that the company has implemented tax planning for corporate income tax and has been implemented in accordance with applicable regulations

THE EFFECT OF FINANCIAL AND NON-FINANCIAL VARIABLES ON UNDERPRICING

After the shares were introduced to the public by the underpricing company (IPO), the problem lies in the closing price on the first day which tends to be higher than the initial offering price. Various factors can influence the occurrence of underpricing, both external and internal, that occurs in Islamic stocks. This study examines more about the influence of financial and non-financial variables on underpricing shares, especially in Islamic stocks. The population used includes, among others, listed companies on the IDX with a sample of issuers that went public from 2015 to 2019. Data analysis in this study used multiple regression. The results of the study prove that block holders in a company have an effect on the level of underpricing. Debt to Equity Ratio (DER) have an effect on the underpricing variable. Return on Asset (ROA) harms the underpricing variable. There is an effect of the current ratio value on underpricing. Firm size has an effect on underpricing. Company age (firm age) has an effect on the underpricing variable. JEL: D53; E44; G10 Article visualizations

Metode Pendeteksian Perilaku Morald Hazard dalam Laporan Keuangan

Tujuan penelitian ini adalah mendeteksi adanya fraud atau morald hazard atas laporan keuangan yang disuSWl oleh perusahaan. Penelitian ini menggooakan analisis rasio keuangan perusahaan untuk mendeteksi fraud. Kontribusi mendasar dari penelitian ini adalah pada pendeteksian fraud dalam laporan keuangan sesuai dengan PSAK, sehingga investor dan pihak ekstemal mampu mengetahui adanya penyimpangan yang disengaja atas laporan keuangan perusahaan. Selain itu, kondisi penyimpangan ini juga dapat ditelusuri dalam kaitannya dengan pengaruhnya atas kinetja keuangan perusahaan, dan pihak-pihak yang diuntungkan dengan fraud tersebut. Secara khusus kontribusi penelitian adalah memberikan informasi mengenai terjadinya kecurangan pelaporan keuangan yang tetjadi di beberapa perusahaan di Indonesia. Memberikan bukti secara empiris mengenai efektivitas analisis rasio keuangan untuk mendeteksi kecurangan peJaporan keuangan. Selain itu perhitungan rasio keuangan diharapkan dapat menjadi deteksi awal potensi tetjadinya kecurimgan pelaporan keuangan dalam bentuk apapWl. Penelitian ini dilakukan dengan dalam dua tahapan penelitian. Tahap pertama mencoba untuk mendeteksi fraud dengan menggunakan analisis rasio laporan keuangan dengan pendekatan kuantitatif, sedangkan tahap kedua menggunakanfocus group discussion. Hasil penelitian tahap pertama mampu mendeteksi fraud melalui rasio keuangan, sedangkan penelitian tahap ke dua ini mampu memperkuat hasII dari penelitian tahap pertama

Keterkaitan Antara Managerial ownership, Capital Structure dan Investment Decision Dalam Perspektif Convergence – Interest hypothesis

This study aims to analyze the effect of managerial ownership, capital structure, and investment decisions in the convergence of perspective –interest hypothesis. This type of research is quantitative analytic. The data analysis method used regression for panel model 2 and model 3, as well as the simultaneous Equation model for model 1. This study used a statistical regression coefficient test (t-test) for bivariable analysis, F test, and R2 test. The results of the interpretation of model 1 and model 2 (without outliers) are not normally distributed, there is no multicollinearity, there are no symptoms of heteroscedasticity and there is a positive autocorrelation. The results of the interpretation of model 3 (without outliers) are normally distributed, there is no multicollinearity, there are symptoms of heteroscedasticity and there a positive autocorrelation The result for the study can be concluded classical assumption test show that the three models have abnormal symptoms and heteroscedasticity. The researcher has removed the data outliers one by one in the three models and transformed data into the third model. We suggest adding different variables such as dividend payout decisions. As well as being able to will add a sampling period that more samples are studied and consider taking samples from other companies for next research

Metode Pendeteksian Perilaku Moral Hazard Dalam Laporan Keuangan

Tujuan penelitian ini adalah mendeteksi adanya fraud atau morald hazard atas laporan keuangan yang disusun oleh perusahaan, Penelilian ini menggunakan analisis rasio keuangan perusahaan untuk meudeteksi fraud, Kontnbusi mendasar dan penelilian ini adalah pada pendeteksi anfraud Iaporan keuangan sesuai dengan PSAK, sehingga investor dan pihak ekstemal mampu mengetahui adanya penyimpangan yang disen~a alas Iaporan keuangan perusahaatt Selain itu, ko 'si penyiJnpangan ini juga dapat elitelusuri daIam kaitannya deugan pengaruhnya alasan kin ' keuangan penlSahaan, dan pihak-pihak yang eliuntungkan denganfraud tersebut Secara kh kontribusi penelitian adaIah memberikan informasi mengenai teljadinya kecurangan pelajaran kellangan yang teJjadi beli beberapa perusahaan di Indonesia Memberikan bukti semangatris mengenai efektivilas anaIisis rasio kellangan untuk mendeleksi kecurangan pelaporan Selain itu perhitungan rasio keuangan diharapkan dapat menjadi deteksi awal potensi inya kecurangan pelaporan keuangan daIam bentuk apapwt Penelilian ini dilakukan dalam dan 1ahapan penelitiart Tahap pertama mencoba untuk mendeteksi fraud dengan mengunakan analisis rasio laporan keuangan dengan pendekstan kuantitatif, sedangkan tahap menggunakan focus group discussion, Hasil penelitian tahap pertama mampu mendeteksi melalui rasio keuangan, sedangkan penelitian tahap ke dna ini mampu memperkuat hasil penelitian tahap pertama