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All Journal Journal of Economic, Bussines and Accounting (COSTING) JAIMO
Ginting, Mitha Christina
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Economics, Econometrics & Finance

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PENGARUH FINANCIAL STABILITY, FINANCIAL TARGETS, DAN EXTERNAL PRESSURE TERHADAP FINANCIAL STATEMENT FRAUD PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2017-2021 Rumapea, Melanthon; Simanjuntak , Natasya Veronica; Silitonga, Ivo Maelina; Ginting, Mitha Christina
Journal Accounting International Mount Hope Vol. 2 No. 1 (2024)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v2i1.179

Abstract

This study aims to test and analyze the variables of Financial Stability, Financial Targets and External Pressure which partially or simultaneously affect Financial Statement Fraud. The population in this study was 38 manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) for the period 2017-2021. Determination of the sample used in this study is by purposive sampling technique totaling 16 companies with five years of observation and the data used is secondary data sourced from the company's financial and annual reports through the site www.idx.co.id. The data analysis technique used in this study is multiple linear regression analysis. The results in this study partially show that the variables Financial Stability and External Pressure have a negative and insignificant effect on Financial Statement Fraud, while Financial Targets have a positive and significant effect on Financial Statement Fraud. Simultaneously testing, the three independent variables have a significant effect on Financial Statement Fraud by 12.3%.
PENGARUH FREE CASH FLOW DAN KEPEMILIKAN MANAJERIAL TERHADAP KEBIJAKAN HUTANG PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Br Meliala, Keren Tireya; Damanik, Dennys Paulus Parlindungan; Sembiring, Yosephine Natalitha; Ginting, Mitha Christina
Journal Accounting International Mount Hope Vol. 2 No. 1 (2024)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v2i1.237

Abstract

This study aims to determine the effect of free cash flow and managerial ownership on debt policy in manufacturing companies listed on the Indonesian stock exchange. This study uses secondary data which can be accessed through the Indonesia Stock Exchange website (www.idx.co.id). The population of this study consisted of 23 manufacturing companies in the textile and garment sector listed on the IDX for the 2017-2021 period and the sampling method was carried out using purposive sampling method. With this method, a sample of 10 companies was obtained with a 5-year observation method. So that the number of observations for this study is 50 observations. To analyze the effect of free cash flow and managerial ownership on debt policy, multiple linear analysis is used with the classic assumption test. The results of this study indicate that free cash flow partially has no significant effect on debt policy and managerial ownership partially has a significant effect on debt policy.
Co-Authors Br Meliala, Keren Tireya Damanik, Dennys Paulus Parlindungan Melanthon Rumapea Purba, Dimita Hemalli Premasari Sembiring, Yosephine Natalitha Silitonga, Ivo Maelina Simanjuntak , Natasya Veronica Simanjuntak, Martha Siska Pratiwi Sinaga, Annisa Nauli Tan, Fenny Tan Winata, Michell Vira