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All Journal JWM (JURNAL WAWASAN MANAJEMEN) JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN
Rasidah
Fakultas Ekonomi Dan Bisnis Universitas Lambung Mangkurat
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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ANALISIS KECURANGAN LAPORAN KEUANGAN : PENGUJIAN TEORI FRAUDDIAMOND (STUDI PADA PERUSAHAAN MANUFAKTUR DI INDONESIA) Fahmi Rizani; Rasidah; Riyanda Putra
JWM (JURNAL WAWASAN MANAJEMEN) Vol. 7 No. 3 (2019)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (346.705 KB) | DOI: 10.20527/jwm.v7i3.57

Abstract

This study aims to determine the factors that influence fraud in financial statements. Detection of fraudulent financial statements using the theory of Fraud Diamond in manufacturing companies listed on the Indonesia Stock Exchange in 2016-2017. Fraud Diamond proposed by Wolfe and Hermanson (2009). Four variables of fraud diamond were tested which consisted of pressure, opportunity, rationalization and competency. Pressure is proxied by financial targets, financial stability, external pressures and individual financial needs. Opportunities are proxied by the effectiveness of supervision and the nature of the industry. Rationalization is proxied by the change of auditors, and Competency (capability) is proxyized by the replacement of the board of directors. The research sample used was 70 manufacturing companies listing on the Indonesia Stock Exchange in the 2016-2017 period with 140 financial statements. Data were analyzed using logistic regression analysis. The results showed that the variables financial targets, financial stability, external pressures, individual financial needs of supervision, ineffective monitoring, the nature of the industry, change of auditors and changes in the board of directors did not have an influence on financial statement fraud. From the results of these studies indicate that all research variables studied at each manufacturing company have not been able to indicate financial statement fraud.
ANALISIS KEPATUHAN PERPAJAKAN PELAKU USAHA MIKRO KECIL DAN MENENGAH (UMKM) SETELAH PENERAPAN PERATURAN PEMERINTAH NO. 23 TAHUN 2018 Elvira Anggreini; Rasidah; Wahyudin Nor
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 2 No. 2 (2021)
Publisher : Universitas Lambung Mangkurat

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Abstract

This study aims to determine the level of compliance of MSME taxpayers on tax obligations, determine the factors that influence the level of tax compliance of MSME taxpayers and determine the efforts made by KPP Pratama Banjarmasin to improve tax compliance. The results showed that the level of MSME tax compliance in KPP Pratama Banjarmasin after the enactment of PP No. 23 of 2013 was still relatively low, many factors influenced the MSME tax compliance level, one of which was an understanding of Self Assessment and efforts to improve tax compliance of MSME actors, one of which was giving a warning letter.
Co-Authors Elvira Anggreini Fahmi Rizani Riyanda Putra Wahyudin Nor