Ownership Structures Badan Usaha Milik Negara : Internet Financial Reporting

Penelitian ini bertujuan untuk mengetahui pengaruh Ownership Structures berupa Public Ownership, State Ownership, Outside Ownership, dan Foreign Ownership  terhadap Internet Financial Reporting (IFR) pada 19 perusahaan Badan Usaha Milik Negara (BUMN) dan terdaftar di Bursa Efek Indonesia periode 2014-2018. Peneliti menambahkan variabel kontrol yaitu opini audit, profitabilitas, ukuran perusahaan, jenis industri dan umur listing pada penelitian ini. Metode analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Pengujian hipotesis (t-hitung; sig) menunjukkan bahwa State Ownership (-2,611; 0,011), Public Ownership (-3,296;0,011) memiliki pengaruh negatif signifikan terhadap Internet Financial Reporting sementara Outside Ownership (0,461:0,646) dan Foreign Ownership (-0,837;0,405) tidak berpengaruh terhadap Internet Financial Reporting, hanya profitabilitas (2,303;0,024) memiliki pengaruh positif signifikan terhadap IFR, variabel control lainnya tidak berpengaruh. Hasil menunjukkan R square sebesar 25,4%, dan anova (F-hitung; sig), (3,063;0,003). Kata kunci: Public Ownership, State Ownership, Outside Ownership, Foreign  Ownership, Internet Financial Reporting, BUM

PENGARUH KOMITE AUDIT, KEBIJAKAN UTANG, DAN PERTUMBUHAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN

AbstractThis study aims to examine the influence of the Audit Committee, Debt Policy, and Company Growth on Firm Value. Several previous studies revealed different results. In this study the authors used a type of quantitative research with the data used, namely secondary data. The population in this study are companies in the consumer non-cyclicals sector which are listed on the Indonesia Stock Exchange 2019-2021. The sample in this study were 31 companies with observations for 3 years, the number of observations was obtained as many as 93 company data using purposive sampling method. The analytical method used is descriptive statistical test and classical assumption test. To test the hypothesis is done by significance test, namely the T test and F test with the help of Eviews 10 software. The results of this study simultaneously that the Audit Committee, Debt Policy, and Company Growth have a significant effect on Firm Value. Then partially the Audit Committee and Corporate Growth have no effect on Company Value. Meanwhile, debt policy has a significant effect on firm value.Keywords : Audit Committee, Debt Policy, Company Growth, Company Value

PENGARUH CORPORATE SOCIAL RESPONSIBILITY, FIRM SIZE, DAN INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN (Studi Empiris pada Perusahaan Sektor Industri yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021)

AbstractIn early 2020, Indonesia and almost all countries in the world experienced the Covid-19 pandemic which affected the economies of countries in the world, and Indonesia was no exception and this had an impact on the performance of companies in Indonesia. This study aims to analyze the effect of corporate social responsibility, firm size, and intellectual capital on financial performance in industrial sector companies listed on the IDX in 2017 – 2021. 50 industrial sector companies as the population in this study and sampling using the purposive sampling method. Based on the criteria obtained by 13 companies with a period of five years, so that the sample is obtained 65 data. This study used descriptive statistical analysis, classic assumption test, coefficient of determination, and hypothesis testing. The results showed that corporate social responsibility had no significant effect on financial performance, company size had a significant positive effect, and intellectual capital had no significant effect on financial performance.Keywords: Corporate Social Responsibility; Firm Size; Intellectual Capital; Financial Performanc

TAX RATES AND ADOPTION OF IFRS ON FOREIGN DIRECT INVESTMENT in ASEAN ECONOMIC COMMUNITY COUNTRIES

Research aim : This study aimed to get empirical evidence of the effect of tax rates and the adoption of IFRS to Foreign Direct Investment (FDI). The study also attempts to identify whether a country needs to adopt IFRS fully, convergence IFRS or not using IFRS  able to increase FDI. Otherwise to detect Tax rates from Asean Economic Community Countries can affected FDI. Design / Methodology / Approach: This study uses a quantitative descriptive approach. The sample consisted of 54 observations of each variable that consists of information 9 countries of the ASEAN Economic Community (AEC) during the years 2011 to 2016. The proposed model was tested using multiple regression analysis through partial t test, as well as simultaneous test F. Research findings: The results showed the tax rate in a country negatively affect FDI and the adoption of IFRS by a country has a positive effect on FDI, while simultaneously tax rates and the adoption of IFRS have a significant effect on FDI. Contributions theoretical / Originality :  This study extends the theoretical concept of tax rates and the level of IFRS adoption, even though previous research has been done before in developing countries, and  there is no research that focuses on AEC countries.  Previous research used a simple score of 2 to 3 score levels in AECsuring the level of IFRS adoption in each sample country so that it was not able to accurately AECsure the level of IFRS adoption in each country. This Research is using five (5) levels of scores taken from the IASB namely  full adoption, adapted, pieceAECl, referenced, and not adoption at all. Practicioner / Policy Implication: The result will be useful to policy makers as an authoritative Tax and Accounting Bodies in AEC Countries as an input to identify factors which can increase Foreign Direct Investment. Research Limitation/Implication : This Study used data from 2011 to 2016, however, others factors could be used with FDI in future researches

PENGARUH AUDIT COMMITTEE SIZE, INTELLECTUAL CAPITAL, DAN KEPEMILIKAN MANAJERIAL TERHADAP FINANCIAL DISTRESS (Studi Empiris Pada Perusahaan Jasa Sektor Hotel, Restoran dan Pariwisata yang terdaftar di BEI Periode 2018-2022)

AbstractThis study aims to analyze the Effect of Audit Committee Size, Intellectual Capital, and Managerial Ownership on Financial Distress. This type of research is quantitative research with secondary data sources. The population in this study is service companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. The sample selection method used in this study is the purposive sampling method so the samples obtained by this method are 7 companies. The results showed that simultaneously Audit Committee Size, Intellectual Capital, and Managerial Ownership together had a significant effect on Financial Distress. However, partial Audit Committee Size significantly affects Financial Distress. While Intellectual Capital significantly affects Financial Distress and Managerial Ownership do not significantly affect Financial Distress.Keywords: Financial Distress, Audit Committee Size, Intellectual Capital, and Managerial Ownershi

BYSTANDER EFFECT, WHISTLEBLOWING SYSTEM, ORGANIZATIONAL CULTURE AND INTERNAL CONTROL TO THE PREVENTION OF FRAUDULENT FINANCIAL STATEMENTS

This study aims to determine the effect and empirical evidence on the effect of bystander effect, whistleblowing system, organizational culture and internal control on the onset of financial statement fraud. The sampling technique used in this research is purposive sampling. The data used is time series data for the period 2016-2020, which is sourced from questionnaires that have been filled out by active students of Pamulang University. The results of this study used descriptive statistical methods, classical assumption tests, multiple linear analysis tests and hypothesis tests using the SPSS version 26. Based on the partial test results, it was found that the bystander effect had a significant effect on preventing financial statement fraud and whistleblowing system, organizational culture and internal control had no significant effect on financial statement fraud prevention. The test results simultaneously state that the bystander effect, whistleblowing system, organizational culture and internal control have a significant effect on the prevention of financial statement fraud. Keywords: Bystander Effect, Whistleblowing System, Organizational Culture, Internal Control, Prevention Of Financial Statement Frau

Apakah Kepemilikan Publik dan Kontinjensi Berpengaruh terhadap Audit Report Lag dengan Reputasi KAP sebagai Pemoderasi?

This study aims to analyze the effect of public ownership and contingencies on audit report lag with KAP's reputation as moderating. This research uses associative quantitative research, where there is a relationship between 2 (two) or more variables. The type of data used is Panel Data, where the data consists of many years of research and consists of many companies. The data used is secondary data derived from the entity's annual report taken from the official website of the Indonesia Stock Exchange (IDX) and IDN Financials. The research population is the Non-Cyclical Consumer sector company for the 2016-2019 period with a total sample of 30 companies (Purposive Sampling Method). A total of 120 observational data were processed through the Eviews 9 application with the stages of Descriptive Statistics Test, Regression Model Test, Classical Assumption Test, Panel Data Regression Test and Hypothesis Testing. The results showed that the public ownership variable had no effect on audit report lag, contingency variables had no effect on audit report lag, the KAP reputation variable could not moderate the effect of public ownership and contingency effects on audit report lag

Pemberdayaan Masyarakat Melalui Pembuatan Laporan Keuangan Sederhana Keluarga Pada Ibu-ibu PKK Citra Villa

It’s expected that the PKK Citra Villa Women's Organization will empower womento participate in the development of Bambu Apus Village, Pamulang, South Tangerang. In its implementation, PKK Citra Villa Women's Organization often faces obstacles when it comes to making an accountability report in the form of monthly and annual financial reports. Therefore, the community service activities aim to transfer knowledge and techniques for making simple financial statements for PKK Citra Villa, so PKK Citra Villa Women's Organization can be independent in making her financial statements. As for the method carried out in the form of material delivery and practice / application of financial reporting. Results The activity showed that before the PKM implementation the PKK Citra Villa Women's Organization were lacking master about simple financial reports, but after the implementation of the activity known to the PKK Citra Villa Women's Organization is quite expert and can make simple financial reports. Activities PKM indirectly plays a positive role in increasing the knowledge of participants and the skills of participants in making simple financial reports

THE EFFECT OF THE AUDIT TENURE, AUDIT COMMITTEE, AND INDUSTRY AUDITOR SPECIALIZATION ON INTEGRATED FINANCIAL REPORTING

This study aims to test and prove empirically related to the effect of audit tenure, audit committee, and auditor industry specialization on the integrity of financial reporting. The population in this study are property and real estate companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. The sample used in this study is the purposive sampling method. Based on this method, 18 companies were obtained. This study uses a quantitative method that is processed using software version 9 views to test the hypothesis. The results of this study indicate that partially audit tenure and auditor industry specialization have no effect on the integrity of financial reporting. The audit committee partially affects the integrity of the financial reporting. Meanwhile, simultaneously, audit tenure, audit committee, and auditor industry specialization affect the integrity of financial reporting. Keywords: Audit tenure; audit committee; auditor industry specialization; and integrity of financial reportin