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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Ilomata International Journal of Tax and Accounting Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ekonomi Journal Research of Social Science, Economics, and Management
Menik Indrati
Universitas Esa Unggul
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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The Effect of Tax Expenses, Tunneling Incentives, and Level of Debt on Transfer Pricing Wulandari Agustiningsih; Gebrina Riski; Eny Purwaningsih; Hermanto Hermanto; Menik Indrati
JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Vol 7, No 1 (2022): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/ja.v7i1.821

Abstract

This study examine effect of tax expenses, tunneling incentives and leverage on transfer pricing. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. Sampling was determined using purposive sampling in order to obtain a sample data of 22 from 179 population data. The type of data used is secondary data obtained from the website www.idx.co.id.  The analytical method used is multiple regression analysis. The results shown in this study indicate that tax expense and leverage do not have a significant effect on transfer pricing while tunneling incentives have a significant positive effect on transfer pricing.
Corporate Governance Mechanisms and Possible Financial Statements Containing Fraud Menik Indrati; Hermanto Hermanto; Eny Purwaningsih; Wulandari Agustinah; Aulia Sarikha
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.2805

Abstract

The aim of this study is to ascertain effect of Corporate Governance mechanisms on the possibility of financial statements containing fraud. This study examines the size of the board of commissioners as determined by the total number of board members in a company, the proportion of independent board members as determined by the proportion of an organization's board of directors that are independent as a percentage of the total number of board members, and board members with international experience. The audit committee's and worldwide audit's efficacy is evaluated by assigning a code one if all necessary information is released, a code two if Indonesia is informed but does not comply with the Code of Good Corporate Governance, and a code three if no information is provided. The Beneish M-Score measures financial statement fraud. The company indicated manipulator would be given code one if not indicated code 0. The company's size is quantified by the logarithm of the company's total assets in year t, leverage is measured by dividing total debt by total equity, and the company's age is estimated based on the number of years since the corporation was incorporated. On the Stock Exchange. A sample in this study of 100 non-financial companies listed on the Indonesia Stock Exchange in 2019. The statistical method used is binary logistics analysis. The findings of this study indicate that board size does not affect the likelihood of financial statements containing fraud; the proportion of independent board members does not affect the possibility of financial statements preventing fraud; board members with international experience do not affect the likelihood of financial statements preventing fraud.
Management Ownership, Audit Committee, Independent Commissioner, And Company Size Affect the Integrity of Financial Statements Menik Indrati; Gilang Andhika Marsa
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 4 (2022): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i4.7265

Abstract

The purpose of this study is to analyze the effect of managerial ownership, audit committee, independent commissioner, and firm size on integrity of financial statement. This study consists of four independent variables consisting of managerial ownership is proxied by the proportion of share ownership by management, the audit committee is proxied by the number of audit committee meetings, independent commissioners are proxied by the proportion of independent commissioners, and company size is proxied by LN total assets, and one variable dependent namely the integrity of financial statements proxied by earnings management. In this study, there were 84 companies that met the research criteria with the object of research being non-financial industrial sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2020. The results indicate that managerial ownership, audit committees, independent commissioners, and firm size has simultaneous effect on earnings management. The managerial ownership variable has negative effect on earnings management. The audit committee has no effect on earnings management. Independent commissioners have negative effect on earnings management. Firm size has no effect on earnings management. This research can also be an evaluation material for companies and investors and provide additional information about what factors affect earnings management.
The Effect of Profitability, Liquidity, Leverage and Company Size on the Company's Dividend Policy Menik Indrati; Kristine Amelia
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6191

Abstract

This study aims to test and analyses the effect of Profitability, Liquidity, Leverage and Company Size on Dividend Policy in the LQ45 index company sector listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. This study used the causality method. The population in this study was 45 companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period with a purposive sampling technique. The data analysis technique used is multiple regression analysis using SPSS version 26. The hypothesis test consists of a simultaneous test (statistical test F), a partial test (statistical test T), and a multiple linear regression test. The results of this study show that simultaneously the variables of Profitability, Liquidity, Leverage and Company Size affect the company's Dividend Policy. Partially, the Profitability variable affects dividend policy, and leverage negatively affects dividend policy. Meanwhile, the liquidity and company size variables do not affect the Dividend Policy.
Mekanisme Good Corporate Governance (GCG) terhadap manajemen laba Moza Ramdhanti; Menik Indrati
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 4 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i4.2583

Abstract

This study aims to determine the effect of good corporate governance mechanisms as measured by the Independent Board of Commissioners, Audit Committee, Auditor Quality, and Institutional Ownership on Earnings Management. The population in this study are manufacturing companies in the food and beverage sector which are listed on the Indonesia Stock Exchange (IDX) in 2018-2021. This study uses multiple linear regression analysis method, and uses the application of the Statistical Program for Social Science (SPSS). The population in this study were 26 food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period and the sample used was 20 companies using a purposive sampling technique. The results of this study indicate that the Independent Board of Commissioners variable has a negative effect on Earnings Management. The Audit Committee variable has a negative effect on Earnings Management. Auditor Quality variable has a negative effect on Earnings Management. Institutional Ownership Variables have a negative effect on Earnings Management. This research for the company is expected by the management to be more careful in including costs or expenses in the calculation of profit. If an error occurs, the earnings management carried out will have an impact. Meanwhile, prospective investors should be more careful in making investment decisions in companies that are carried out by assessing the quality of earnings in the observation period presented in the financial statements.
Pengaruh profitabilitas, likuiditas, dan price earning ratio terhadap nilai perusahaan Aulya Nurindrayani; Menik Indrati
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 5 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i5.2724

Abstract

The COVID-19 pandemic has had an impact on the activities of Indonesian manufacturing companies, even though the impact of the COVID-19 pandemic has not directly affected the company's value, which is associated with share prices, but has instead affected company profits. The purpose of this study is to analyze the effect of profitability, liquidity, and price-earnings ratio on firm value. This study uses descriptive statistical methods with data analysis techniques such as multiple regression analysis using the Statistical Package for the Social Sciences (SPSS). In this study, 35 companies met the criteria from a total population of 39 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period were sampled. These results indicate that the profitability variable has no effect on firm value, the liquidity variable has a positive effect on firm value, and the price-earnings ratio has a positive effect on firm value. This research can provide advice to shareholders about paying close attention to the company's value regarding financial and management information published by the company when making decisions about purchasing company shares.
Pengaruh leverage, debt maturity, ukuran perusahaan, dan usia perusahaan terhadap kinerja perusahaan Fajar Wakhi Datun; Menik Indrati
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 5 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i5.2725

Abstract

The purpose of this study is to analyze the effect of Debt to Asset Ratio, Short Term Debt, company size, and company age on company performance. This study uses multiple linear regression analysis in its testing. In this study, there were 32 companies that met the criteria from a total observation of 45 companies with research objects in LQ45 companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The Debt to Asset Ratio variable has a negative effect on company performance. Short Term Debt variable has a negative effect on company performance. Company size and company age variables have a positive effect on company performance. This research can also be taken into consideration for investors to be more careful in interpreting publications by companies in terms of making decisions with investment decisions, especially so that they can ensure that the investments they make in companies will bring benefits in the future. Companies should analyze aspects that can affect company performance so that they can be improved in order to encourage companies to be better with good company performance.
Analysis of Effect on Asset Return, Return on Equity, Earning Per Share, and Net Profit Margin on Share Price on Banking Company Agnes Claudia; Menik Indrati
Journal Research of Social Science, Economics, and Management Vol. 1 No. 2 (2021): Journal Research of Social Science, Economics and Management
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1736.47 KB) | DOI: 10.59141/jrssem.v1i2.10

Abstract

The purpose of this study was to analyze the effect of Return On Assets (ROA), Return On Equity (ROE), Earning Per Share (EPS), and Net Profit Margin (NPM) on stock prices. In this study, there is one dependent variable, namely stock prices, and four independent variables, namely Return On Assets (ROA), Return On Equity (ROE), Earning Per Share (EPS), and Net Profit Margin (NPM). Return on Assets (ROA) is measured by dividing net income by total assets in the company. Return On Equity (ROE) with return on common equity and net return on common equity, which measures the return on investment of ordinary shareholders. Net Profit Margin (NPM) is calculated by dividing the total net profit earned by the company by each sale made. Earning Per Share (EPS) by dividing the number of each ordinary share produced during a specific period by the shares outstanding, measured by dividing the total period income available to shareholders from the company's common shares by the number of ordinary shares outstanding. The population and sample are 35 companies with banking companies listed on the Indonesia Stock Exchange during 2017 – 2019, so that the research sample is 35 samples, namely 105 companies. The results of this study indicate that Return On Assets (ROA) does not affect stock prices, Return On Equity (ROE) is detrimental to stock prices, Earning Per Share (EPS) has a positive effect on stock prices, and net income. Margin (NPM) does not affect stock prices.
Financial Statement Detection Using Fraud Diamond Menik Indrati; Nadya Claraswati
Journal Research of Social Science, Economics, and Management Vol. 1 No. 2 (2021): Journal Research of Social Science, Economics and Management
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (719.952 KB) | DOI: 10.59141/jrssem.v1i2.13

Abstract

This study aims to detect fraudulent financial statements using the theory fraud diamond. Financial statement fraud is measured using the Modified Jones Model. Disclosure of accrued income from credit sales and accrued receivables of the company is the reason for using the Modified Jones Model. In this study, the authors add the use of the receivables ratio as a proxy variable from the nature of the industry so that the most suitable research model used in detecting financial statement fraud is using the Modified Jones Model. The population in this study are all property and sector companies real estate listed on the Indonesia Stock Exchange for the 2015-2019 period. The sample in this study was 20 companies (100 company data with an observation period of 5 years) in the property and sector real estate listed on the Indonesia Stock Exchange from 2015 to 2019. Using multiple linear regression statistical methods and hypothesis testing using SPSS version 26. This study indicates that financial stability, target, and auditor change do not affect financial statement fraud. Meanwhile, external pressure, the nature of the industry, and total accruals affect fraudulent financial statements.
Effect Of Receivables, Inventories, and Payables On Working Capital Dian Oktavia; Menik Indrati
Journal Research of Social Science, Economics, and Management Vol. 1 No. 2 (2021): Journal Research of Social Science, Economics and Management
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1606.281 KB) | DOI: 10.59141/jrssem.v1i2.15

Abstract

This study aims to analyze the effect of receivables, inventories, and payables on working capital. Receivables are measured by dividing total credit sales by the company's average receivables, inventories are measured by dividing the total cost of goods sold by the average inventory, and payables are measured by dividing the total purchases by the average trade payables. Firm size is measured by the logarithm of the company's total assets in year t, leverage is measured by dividing total debt by total equity, and profitability (ROA) is measured by the percentage of net profit after tax to total assets. The sample in this study was 30 companies, with 90 data. The object of research is a manufacturing company listed on the Indonesia Stock Exchange in 20 – 2019. The statistical methods used in this study are descriptive statistical analysis and inferential analysis which include classical assumption testing, multiple regression analysis, and hypothesis testing, using the SPSS program. The results of this study indicate that the receivables variable partially hurts working capital. Inventories partially have a positive effect on working capital. Debt partially does not affect working capital. The conclusion from the results of this study indicates that receivables, inventories, and payables affect working capital. The test results show that receivables have no partial effect on working capital, while inventory has a significant positive effect on working capital and debt does not partially affect working capital.
Co-Authors Agnes Claudia Agustiningsih, Wulandari Aulia Sarikha Aulya Nurindrayani Claraswati, Nadya Claudia, Agnes Dian Oktavia Eny Purwaningsih Fajar Wakhi Datun Gebrina Riski Gilang Andhika Marsa Hermanto Hermanto Hermanto, Hermanto Kristine Amelia Listya Ayu Artikasari Moza Ramdhanti Nadya Claraswati Oktavia, Dian Purwaningsih, Eny Riski Ayu Fitriani Wulandari Agustinah