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All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi
Silfi Alfiati
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Economics, Econometrics & Finance

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PENGARUH GOOD CORPORATE GOVERNANCE, RASIO LIKUIDITAS, DAN SALES GROWTH TERHADAP FINANCIAL DISTRESS (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2018) Angelicha Marsha Dewi; Silfi Alfiati; Rofika Rofika
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aimed to examine the influence of good corporate governance, liquidity ratio and sales growth on financial distress. The mechanism of good corporate governance in this study include the number of boards of directors, proportion of independent board of commissioners, managerial ownership, and institutional ownership. The population taken in this study is a manufacturing company listed in the Indonesia Stock Exchange in the year 2016 to 2018. The data used in this study is secondary data, namely the Annual Financial Report. From the population obtained the total of samples of 37 companies which experiencing financial distress samples for 3 years. Data obtained by using purposive sampling method and the financial distress measured by using Altman Z-Score (1968). This study uses multiple regression analysis and was carried out using of the SPSS program ver. 25.0. The results of this study show that (1) the number of boards of directors affects financial distress, (2) proportion of independent board of commissioners affects financial distress, (3) managerial ownership affects financial distress, (4) institutional ownership affects financial distress, (5) liquidity ratio affects financial distress, (6) and sales growth affects financial distress.Keywords: The Number of Boards of Directors, Proportion of Independent Board of Commissioners, Manajerial Ownership, Institutional Ownership, Liquidity Ratio, Sales Growth. Financial Distress.
PENGARUH PENGENDALIAN INTERNAL, KETAATAN ATURAN AKUNTANSI, BUDAYA ETIS ORGANISASI DAN KESESUAIAN KOMPENSASI TERHADAP FRAUD (Studi Empiris Pada Bank BUMN Di Kota Pekanbaru) Colondam Frans; Natariasari Riska; Silfi Alfiati
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The level of fraud in Indonesia, which is still a big and widespread problem, is corruption. Banking statistics that indicate fraud in Indonesia in the last two years, namely in 2017, there were 57 banks that were indicated as a fraud. Meanwhile, in 2018 there were 36 indications of fraud until the third quarter. This study aims to determine the effect of Internal Control, Compliance with Accounting Rules, Organizational Ethical Culture, and Compensation Suitability for Fraud. The population in this study were employees of people's business loans (KUR) and financial employees of state-owned banks in the city of Pekanbaru. The questionnaires in this study were distributed to 50 state-owned banks in the city of Pekanbaru. The sampling technique used was incidental sampling. Incidental sampling is the determination of the sample based on chance, that is, anyone who accidentally / incidentally meets the researcher can be used as a sample, if it is considered that the person who happened to be met is suitable as the data source. The results of hypothesis testing are: first, Internal Control has an effect on fraud. Second, adherence to accounting rules affects fraud. Third, Organizational Ethical Culture affects fraud. The fourth Compensation suitability affects fraud.Keywords: Fraud, Internal Control, Compliance with Accounting Rules, Organizational Ethical Culture and Compensation Suitability
PENGARUH CORPORATE GOVERNANCE, LEVERAGE, DAN TRANSFER PRICING TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2015-2019) Sumira Anggun; Silfi Alfiati; Odiatma Fajar
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 2 (2021): (Juli - Desember)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to determine the effect of corporate governanceleverage, and transfer pricing on tax avoidance in mining sector companies listed on the Indonesia Stock Exchange in 2015-2019. The research method used is quantitative research methods. The population of this study is all mining sector companies listed on the Indonesia Stock Exchange in 2015-2019 as many as 40 companies. The sampling technique used is purposive sampling. The total sample is 12 companies. The data analysis technique used was descriptive statistics, classical assumption test, multiple linear regression analysis. The empirical result indicates that corporate governance, leverage have an effect on tax avoidance, and transfer pricing has no effect on tax avoidance.Keywords: Corporate Governance, Leverage, Transfer Pricing, Tax Avoidance
Co-Authors Angelicha Marsha Dewi Colondam Frans Natariasari Riska Odiatma Fajar Rofika Rofika Sumira Anggun