PENGARUH ASIMETRI INFORMASI, MORALITAS DAN MOTIVASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI

ABSTRACT: This study aims to examine and explain: (1) the extent to which informationasymmetry influences the tendency of accounting fraud, (2) the extent to which morality influencesthe tendency of accounting fraud, (3) the extent to which motivation influences the tendency ofaccounting fraud and (4) the extent to which information asymmetry, morality and motivationinfluence the tendency of accounting fraud. The type of research data is primary data. Therespondents were staff at the Batu City Regional Finance Agency. The population in this studyamounted to 62 BKD staff. The sampling technique uses purposive sampling with a total sample of52 respondents. This study uses multiple linear regression analysis, validity test, reliability test,normality test, multicollinearity test and heteroscedasticity test. Based on the results of the study itcan be concluded that the information asymmetry, morality and motivation influence the tendencyof accounting fraud by 67.7% while the remaining 32.3% is influenced by other variables notexamined

Pengaruh intellectual capital terhadap profitabilitas dengan pertumbuhan perusahaan sebagai variabel moderasi

This study aims to examine and explain the effect of Intellectual Capital on Profitability with Company Growth as a Moderation Variable in Food and Beverage Companies Listed on the Indonesia Stock Exchange in 2016-2018 and analyzed using moderated regression analysis, and using the t test. The number of samples is 13 companies, and the sampling method used is purposive sampling. This research variable consists of Value Added Human Capital, Structural Capital Value Added and Value Added Capital Employed as an independent   variable,  profitability  as  the  dependent  variable,   and   company growth as a moderating variable. The analysis showed that partially VAHU, STVA and sales growth had a significant effect on profitability, and VACA had no significant effect on profitability. Company growth strengthens the influence of VAHU on profitability and company growth strengthens the effect of STVA profitability, while company growth does not moderate the effect of VACA on profitability

ANALISIS PENGARUH KEPUTUSAN INVESTASI, KEPUTUSAN PENDANAAN DAN KEBIJAKAN DEVIDEN TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI

Tujuan atas penelitian ini yakni untuk menjelaskan serta menganalisis pengaruhnya keputusan investasi, keputusan pendanaan dan kebijakan deviden terhadap nilai perusahaan dengan ukuran perusahaan sebagai variabel moderasi pada perusahaan manufaktur sektor barang konsumsi di BEI tahun 2016-2019. Populasi yang digunakan pada penelitian ini ialah perusahaan manufaktur sektor barang konsumsi yang terdaftar di BEI. Sampel yang digunakna ialah 18 perusahaan dengan periode pengamatan 4 tahun yaitu 2016-2019. Metode ditentukannya sampel yakni digunakannya metode purposive sampling. Metode pengolahan data yang digunakan pada penelitian ini adalah analisis moderated regression analysis (MRA) menggunakan spss versi 22. Hasil telah memberikan simpulan yakni, keputusan investasi memengaruhi nilai perusahaan, keputusan pendanaan memengaruhi nilai perusahaan, kebijakan deviden memengaruhi nilai perusahaan, ukuran perusahaan mampu diperkuat oleh pengaruh keputusan investasi pada nilai perusahaan, ukuran perusahaan tidak mampu diperkuat pengaruhnya keputusan pendanaan pada nilai perusahaan, ukuran perusahaan tidak mampu diperkuat adanya pengaruh kebijakan deviden pada nilai perusahaan

PENGARUH LIKUIDITAS DAN PERPUTARAN PERSEDIAAN TERHADAP RETURN ON ASSETS (ROA) DENGAN PERTUMBUHAN PENJUALAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MAKANAN DAN MINUMAN PERIODE 2015-2018

Penelitian ini bertujuan untuk menguji dan menjelaskan pengaruh likuiditas dan perputaran persediaan terhadap nilai perusahaan dengan pertumbuhan penjualan sebagai variabel moderasi pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode tahun 2015-2018. Jenis penelitian yang digunakan adalah explanatory research, dengan pengujian asumsi klasik, dan dianalisis menggunakan analisis regresi moderasian, serta menggunakan uji t. Jumlah sampel sebesar 11 perusahaan, dan metode pengambilan anggota sampel yang digunakan yaitu purposive judgment sampling. Variabel penelitian ini terdiri dari likuiditas dan perputaran persediaan sebagai variabel independen, return on assets (ROA) sebagai variabel dependen, dan pertumbuhan penjualan sebagai variabel moderasi. Hasil analisis menunjukkan bahwa secara parsial likuiditas dan perputaran persediaan berpengaruh terhadap return on assets (ROA), dan pertumbuhan penjualan memperkuat pengaruh likuiditas dan perputaran persediaan terhadap return on assets (ROA)

THE INFLUENCE OF THE BOARD OF DIRECTORS, RISK MANAGEMENT COMMITTEE, OWNERSHIP CONCENTRATION AND PROFITABILITY ON ENTERPRISE RISK MANAGEMENT

The aim of this research is to analyze the influence of the Board of Directors, Risk Management Committee, Ownership Concentration and Profitability on Enterprise Risk Management. The population used in this research is retail companies listed on the Indonesia Stock Exchange in 2016-2021. In that year, retail companies experienced fluctuations which caused a crisis in the Indonesian economy. This research used a purpove sampling technique so that 108 samples were obtained. Data analysis used the Statistical Program for Social Science (SPSS) version 25 application using research methods, namely quantitative methods.. The research results showed that the Board of Directors had a negative and significant effect on the Enterprise Risk Management variable. The Risk Management Committee has a positive and significant effect on the Enterprise Risk Management variable. Ownership Concentration has a positive and significant effect on the Enterprise Risk Management variable and Profitability has a positive and significant effect on the Enterprise Risk Management variable. The Board of Directors, Risk Management Committee, Ownership concentration and Profitability have a simultaneous influence on Enterprise Risk Management.The aim of this research is to analyze the influence of the Board of Directors, Risk Management Committee, Ownership Concentration and Profitability on Enterprise Risk Management. The population used in this research is retail companies listed on the Indonesia Stock Exchange in 2016-2021. In that year, retail companies experienced fluctuations which caused a crisis in the Indonesian economy. This research used a purpove sampling technique so that 108 samples were obtained. Data analysis used the Statistical Program for Social Science (SPSS) version 25 application using research methods, namely quantitative methods.. The research results showed that the Board of Directors had a negative and significant effect on the Enterprise Risk Management variable. The Risk Management Committee has a positive and significant effect on the Enterprise Risk Management variable. Ownership Concentration has a positive and significant effect on the Enterprise Risk Management variable and Profitability has a positive and significant effect on the Enterprise Risk Management variable. The Board of Directors, Risk Management Committee, Ownership concentration and Profitability have a simultaneous influence on Enterprise Risk Management

Pengaruh ukuran perusahaan dan leverage terhadap nilai perusahaan dengan profitabilitas sebagai variabel moderasi

This study aims to examine and explain the effect of company size and leverage on firm value with profitability as a moderating variable in Real Estate and Property companies listed on the Indonesia Stock Exchange in the period 2016-2018. This type of research is explanatory research, testing classical assumptions, and analyzed using a moderated regression analysis, and using the t test. The number of samples is 32 companies, and the sampling method used is purposive sampling. This research variable consists of company size and leverage as an independent variable, company value as the dependent variable, and profitability as a moderating variable. The analysis showed that partially company size and leverage had no significant effect on firm value, profitability had a negative effect on firm value and profitability weakened the effect of company size on firm value and profitability strengthened the effect of leverage on firm value. In this study, it can provide implications for a company to consider factors of company size, leverage, and profitability, and can also be used as a reference by other companies in business strategy, understand aspects of the industry they are involved in, and pay more attention to the development of the environment that can affect the company's business so that it can increase the value of the company

PENGARUH PROFITABILITAS, STRUKTUR KEPEMILIKAN, DAN SIZE TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015

This study aims to test and explain the effect of partially Return on Equity (ROE), Ownership Structure (INST), SIZE on the value of the company with a capital structure (DER) as an intervening variable on manufacturing companies listed on the Indonesia Stock Exchange (IDX). The analytical method used in this study is a quantitative method, by testing classic assumptions, and statistical analysis that is path analysis analysis. The sampling method used was purposive sampling. The variables of this study consisted of ROE, INST, SIZE as an independent variable, DER as an intervening variable, and company value as the dependent variable with a total sample of 36 manufacturing companies. Analysis results show that. ROE, INST and DER partially affect the value of the company, and INST does not affect the value of the company. For further research, it is expected to add other research variables

UKURAN PERUSAHAAN MEMODERASI KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN: (Studi Kasus Pada Perusahaan Penghasil Bahan Baku di Bursa Efek Indonesia (BEI) Tahun 2017-2021)

Penelitian ini diharapkan dapat memutuskan dan menguraikan dampak kinerja keuangan terhadap nilai perusahaan yang dimoderasi oleh ukuran perusahaan dalam perusahaan penghasil bahan baku di Bursa Efek Indonesia (BEI) pada tahun 2017-2021. Populasi yang digunakan dalam penelitian ini adalah perusahaan penghasil bahan baku yang tercatat di BEI. Sembilan perusahaan dimasukkan dalam sampel, yang diamati selama lima tahun, dari 2017 hingga 2021. Strategi pengambilan sampel purposive sampling digunakan untuk memilih sampel untuk penelitian ini. Contoh teknik penjaminan yang digunakan dalam penelitian ini adalah dengan memanfaatkan partial least squares (PLS). Konsekuensi dari penelitian ini menunjukkan bahwa likuiditas, leverage, dan kebijakan dividen tidak dapat mempengaruhi nilai perusahaan. Nilai perusahaan secara signifikan dipengaruhi oleh profitabilitas. Ukuran perusahaan dapat memoderasi profitabilitas pada nilai perusahaan. Ukuran perusahaan tidak berpengaruh pada likuiditas, leverage, atau kebijakan dividen

PENGARUH PROFITABILITAS, LEVERAGE DAN INCOME SMOOTHING TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2016-2018

Company value is investors' perception of the level of success of a company. The level of success of a company is usually often associated with stock prices. High stock prices make the value of the company also increased. In this study, sampling was conducted using a purposive sampling method. For the data analysis technique the researchers used multiple linear regression analysis techniques. From the results of hypothesis testing that has been done, it shows that profitability, leverage and income smoothing simultaneously affect the value of the company. When viewed commercially, the results of hypothesis testing profitability variables have an influence on firm value. Furthermore, the results of the analysis of leverage variables also have an influence on firm value variables. The fourth analysis shows that the income smoothing variable affects the value of the company. Based on research that has been done, it is suggested, for investors before investing can see the value of the company first as a consideration made before investing

PENGARUH PERTUMBUHAN PENJUALAN, LEVERAGE OPERASI, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR KEUANGAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftardi BEI Periode Tahun 2014-2015)

This study aims to examine and explain the partial and dominant influence of Sales Growth, Operating Leverage, Profitability and Company Size on the Financial Structure of companies listed on the Indonesia Stock Exchange (IDX). The analytical method used is a quantitative method by testing classical assumptions and statistical analysis, namely multiple linear regression analysis. The sampling method used was purposive sampling. This research variable consists of sales growth, operating leverage, profitability and company size as independent variables and financial structure as the dependent variable with a total sample of 36 manufacturing companies. The analysis shows that sales growth, profitability, and company size affect the financial structure while operating leverage has no effect on the financial structure and profitability has the most dominant influence on the financial structur