Apakah Good Corporate Governance dan Kualitas Audit Berperan Dalam Memoderasi Hubungan Manajemen Laba dan Return Saham

Penelitian ini bertujuan untuk menguji aturan Good Corporate Governance dan kualitas audit dalam memoderasi hubungan antara manajemen laba dan return saham. Untuk memenuhi tujuan penelitian ini, Jones yang dimodifikasi cross-sectional digunakan untuk mengukur manajemen laba melalui ketergantungan pada akural diskresioner sebagai bukti praktik manjemen laba dan menggunakan pengembalian aktual untuk mengukur pengembalian saham. Data sekunder dari Bursa Efek Indonesia digunakan dalam penelitian dengan sampel sebanyak 258 perusahaan manufaktur dengan menggunakan metode purposive sampling. Untuk pengumpulan data dan pengujian hipotesis melalui laporan keuangan perusahaan dalam penelitian ini, penelitian ini menggunakan program Statitiscal Package for Social Sciences (SPSS) untuk menguji hipotesis. Berdasarkan hasil uji statistik menunjukan bahwa terdapat hubungan yang positif dan signifikan antara manajemen laba dengan return saham dan menunjukan bahwa kepemilikan manajerial dan kualitas audit memoderasi hubungan antara manajemen laba dan return saham. Penelitian ini diharapkan dapat memberikan kontribusi terhadap praktik governance melalui hasil pengujian hubungan antara kepemilikan manajerial, kepemilikan institusional, komite audit dan komisaris independen terhadap return saham. Keywords : Good Corporate Governance, kualitas audit, manajemen laba, return saham

PERAN AUDITOR TERHADAP PRAKTIK EARNINGS MANIPULATION DI KALANGAN PERUSAHAAN LQ45

Using the analysis of fraud theory developed by Reskino (2022), this study examines the relationship between employee diff, the big 4 auditors, auditor switching, the ethnic composition of directors on the board, and the ethnic composition of the audit committee on earnings manipulation. 55 samples of company data that were consistently included in the IDX LQ45 list from the Indonesia Stock Exchange (IDX) were used with the purposive sampling method. Using the Modified Jones Model with ROA which is believed to produce a higher adjusted R2 than the Modified Jones Model. The results of the research show that earnings manipulation that earnings manipulation still occurs within the company in the presence or absence of employee diff, auditor switching, Indonesian national board of directors and audit committee. However, the role of the big 4 auditors can reduce earnings manipulation. This research implies that it is hoped that regulators can issue regulations regarding disclosing more non-financial measures in financial statements so that users of financial reports can directly compare financial and non-financial measures. By knowing non-financial indicators in LQ45 companies, it is hoped that they conciseness make appropriate policies to mitigate risk in LQ45 companies

PERAN GOOD CORPORATE GOVERNANCE TERHADAP KECURANGAN LAPORAN KEUANGAN: PERSPEKTIF FRAUD PENTAGON PADA KEMENTERIAN DAN LEMBAGA PEMERINTAH

This study aims to examine the impact of fraud pentagon model elements on financial statement fraud and analyze the role of good corporate governance in moderating fraud pentagon model elements on fraudulent financial statements in government ministries and agencies in 2019-2021. The sample was selected based on the purposive sampling method so that 81 Ministries and Government Agencies were obtained with 243 observational data. Based on the panel data test, the results obtained show that rationalization has a significant impact on indications of fraud in financial statements. On the other hand, the factors of pressure, opportunity, competence, and arrogance cannot have a significant impact. The implementation of Good Corporate Governance is proven to moderate the effect of rationalization on the possibility of fraud in financial report

Pengaruh Kebijakan Utang dan Pertumbuhan Penjualan terhadap Profitabilitas Perusahaan dengan Kebijakan Dividen sebagai Variabel Moderasi

This research examines business profitability and debt policy as well as sales growth, using dividend policy as a moderator. All employees of the business are studied. By using dividend policy as a moderator, this research explores how debt policy and sales growth affect company profitability. The LQ 45 Company on the Indonesian Stock Exchange was studied from 2020 to 2022. This research used Saturated Sampling, that is, taking a sample of the entire population. Testing shows that Debt Policy is detrimental to the company's profitability. Sales Growth increases Company Profitability, according to testing. In this test, dividend policy does not moderate the relationship between debt policy and business profitability. Dividend policy moderates the effect of Sales Growth on company profitability, according to test results. Keywords:  Debt Policy, Sales Growth, Profitability, Dividend Polic

Kajian Empiris Internet Financial Reporting dan Praktek Pengungkapan

Purpose – Internet is a medium with applications that are used to streamline the communication process including the communication of financial statements to the parties concerned. This study examined the factors that affect the company\u27s financial reporting on the internet property sector, real estate and building construction. These factors include firm size, leverage, profitability and liquidity of the financial reporting through the internet (IFR).Design/methodology/approach – Secondarydata were sourced from 53 samples of the company which listed in the Indonesia Stock Exchange in 2013. The study was conducted on Research data analysis using logistic regression analysis with dummy variables and t test (partial) with significance level of 5%.Findings –The analysis found that only the size of companies that have effect on the financial reporting through the internet (internet financial reporting). However leverage, profitability, and liquidity do not explain the company choice to use IFR.Originalitas – This is one of the studies to examine the factors that influence the disclosure of financial statements on the Internet at property sector, real estate and building construction. The artikel provides a valuable contribution to researchers and practitioners to extends the understanding of IFR at property sector, real estate and building constructio

PENGARUH KONVERGENSI IFRS, BONUS PLAN, DEBT COVENANT, DAN POLITICAL COST TERHADAP KONSERVATISME AKUNTANSI

This research aims to analyze and get empirical evidence about the effect of IFRSconvergence, bonus plan, debt covenant, and political cost on accounting conservatism incompanies which are listed at BEI. Independent variables in this research are IFRSconvergence, bonus plan which is proxied by the structure of managerial ownership, debtcovenant which is proxied by leverage, and political cost whichis proxied by firm size.Dependent variable in this research is accounting conservatism. Sample used in this researchare companies which are listed at BEI in 2012. By using purposive sampling, found that 127companies are proper sample of the research. The multiple regression analysis is the methoduse to analyse the hypotesis. The results shows that IFRS convergence and political cost havenegative effect and significantly on accounting conservatism. On the other hand, bonus planand debt covenant didn’t effect significantly on accounting conservatismDOI: 10.15408/akt.v7i3.273

The Effect of Corporate Governance on Earnings Quality with Surplus Free Cash Flow as Moderating Variable

The research aims to obtain emperical evidence about the effect of corporate governance (independent commissioner’s, CEO duality of commissioner’s and audit committee independent) on earnings quality proxied by representational faithfulness and moderated by Surplus Free Cash Flow The sample of this research are property, real estate and building construction companies listed on Indonesia Stock Exchange (IDX) in 2010 to 2012 periods. The number of companies in this research were 25 companies with 3 years observation. Based on purposive sampling method, final sample total is 75 companies. The data analysis methods uses multiple regressions and moderate regressions analysis (MRA). The results of these research from multiple regressions indicate that independent commissioner’s and CEO duality of commissioner’s has significant effect on earnings quality. On the other hand, audit committee independent haven’t significant effect on earnings quality. And The results of these research from moderate regressions analysis indicate that all variables off corporate governance are moderate by surplus free cash flow hasn’t significant effect on earnings quality. Keywords: representational faithfulness, earnings quality, surplus free cash flow, independent commissioner, CEO duality board of commissioner, independent audit committe

ANALISIS FRAUD TENDENCY MELALUI PENDEKATAN PENTAGON FRAUD: UNETHICAL BEHAVIOR SEBAGAI MEDIATOR

Studi ini mengkaji kecenderungan fraud melalui perilaku tidak etis sebagai mediator. Penelitian ini merupakan penelitian kuantitatif. Data dikumpulkan melalui kuesioner terstruktur dari 118 responden staf keuangan yang bekerja di perbankan syariah dan asuransi syariah di DKI Jakarta. Metode analisis data yang digunakan adalah Partial Least Square (PLS) -SEM dengan bantuan alat analisis data SmartPLS 3.0. Temuan dari penelitian ini menunjukkan adanya hubungan yang signifikan antara kompetensi dan moralitas individu terhadap perilaku tidak etis. Kompetensi dan moralitas individu tidak berpengaruh signifikan terhadap kecenderungan kecurangan. Perilaku tidak etis berpengaruh signifikan terhadap kecenderungan kecurangan. Selanjutnya kompetensi dan moralitas individu berpengaruh signifikan terhadap kecenderungan kecurangan melalui perilaku tidak etis. Penelitian ini menyimpulkan bahwa seseorang memiliki kompetensi yang cukup, maka akan menjauhkannya dari perilaku tidak etis sehingga kecenderungan kecurangan dapat dihindari. Selain itu, moralitas individu perbankan syariah dan staf keuangan asuransi syariah dapat mencegah perilaku tidak etis sehingga kecenderungan fraud dapat diminimalisir secara signifikan