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All Journal ADVANCE AKTUAL
Denny Mahendra
STIE Adi Unggul Bhirawa

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Penegakan Peraturan, Keefektifan Pengendalian Internal, Asimetri Informasi dan keadilan kompensasi Dalam Mempengaruhi Kecenderungan Fraud Pengadaan Barang/Jasa Pada Pemerintah Kota Surakarta Denny Mahendra; Jarot Santosa; Aris Tri Haryanto
AKTUAL Vol 4, No 1 (2019): July
Publisher : STIE AUB Surakarta

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The purpose of this study was to determine and test the effect of the influence of enforcement, the effectiveness of internal control, information asymmetry and fairness of compensation for the tendency of goods / services procurement fraud in the Surakarta City Government. The population in this study were all employees of goods / services procurement officials at government agencies in the City Government of Surakarta, totaling 216 employees. The sampling method is simple random sampling. The sample used was 55 respondents. The analysis technique uses multiple linear regression in SPSS 20. The results of the study show that the enforcement of regulations and the effectiveness of internal control have no significant positive effect on fraud trends (Fraud). Information asymmetry and fair compensation have a significant positive effect on fraud (Fraud). Information asymmetry is the most dominant variable in influencing the tendency of fraud (fraud).Keywords: Enforcement of Regulations, Effectiveness of Internal Control, Information Asymmetry, Compensatory Justice, Fraud Trends in Procurement of Goods / Services
Antecedents of Capital Structure Registered Companies on the Lq-45 Index on the Indonesia Stock Exchange 2014-2017 Denny Mahendra; Lestiyani Lestiyani
ADVANCE Vol 6, No 1 (2019): July
Publisher : STIE AUB Surakarta

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This study aims to determine the empirical evidence that determines the capital structure of Manufacturing Companies Listed on the Indonesia Stock Exchange in 2014 to 2017. The research design using the causal method is ex post facto. The population in this study are all companies that are listed in the LQ-45 index on the Indonesia Stock Exchange in 2014-2017. The samples in this study are company data available in the Indonesian Capital Market Directory (ICMD) inĀ  2014-2017 as many as 25 companies. The results showed that there were four hypotheses which proved to have a significant effect on the company's debt ratio value. First, company growth (growth) had a significant effect on the company's debt ratio value (= 0.011; tcount = 2.699; 0.008 <0.05); second, the results of the study show that the profitability proxied by CR shows a significant negative effect (= -0,001; thitung = -2,600; 0,010 <0,05; Third, there is a significant and negative relationship between size and debt ratio (= 0,164; thitung = 2,039; 0,044 <0,05. So the third hypothesis in this study is proven. ROE has a significant effect on the debt ratio (= 0,020; thitung = 21,424; 0,000 <0,05).