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All Journal Jurnal Akuntansi Multiparadigma Journal of Economic, Bussines and Accounting (COSTING)
Mettania Kirana
Universitas Prima Indonesia
Economics, Econometrics & Finance

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Pengaruh Perusahaan Terhadap Kebijakan Dividen Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Bayu Wulandari; Mettania Kirana; Helnia Oktavia Sitanggang; Jayana Jayana
COSTING : Journal of Economic, Business and Accounting Vol 4 No 2 (2021): COSTING : Journal of Economic, Business and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v4i2.1598

Abstract

This research was aimed to evaluate whether there is a Leverage, Total Assets Turnover, Earning per Share, Current Ratio, Profitability, and Firm Size have related to dividend policy of manufacturing companies which is registered on Indonesia stock exchange in period 2017-2019. This research is included in type of quantitative descriptive research which uses data from 162 manufacturing companies that is registered on Indonesia stock exchange in period 2017-2019. This research also uses purposive sampling method that have 52 samples. Data in this research are all of the financial reports from each company that is published on www.idx.co.id. The variables related in this research are leverage, tato, eps, current ratio, profitability, and firm size. The research’s method uses descriptive analysis and multiplelinear regression analysis. The result of this study shows that Leverage have a negative effect to dividend policy, Total Assets Turnover have a negative effect to dividend policy, Earning per Share does not have a negative and significant to dividend policy, Current Ratio have a negative effect to dividend policy, Profitability does not make a significant contribution to dividend policy, and Firm Size does not have a negative and significant to dividend policy of manufacturing companies on Indonesia stock exchange. Simultaneously, Leverage, Total Assets Turnover, Earning per Share, Current Ratio, Profitability, and Firm Size together have a significant with dividend policy of manufacturing companies on Indonesia stock exchange. Keywords : Leverage, Total Assets Turnover, Earning per Share, Current Ratio, Profitability, Firm Size, and Dividend Policy.
APAKAH TEORI KECURANGAN HEXAGON EFEKTIF MENCEGAH MANIPULASI LAPORAN KEUANGAN PERUSAHAAN BUMN? Mettania Kirana; Nagian Toni; Adam Afiezan; Enda Noviyanti Simorangkir
Jurnal Akuntansi Multiparadigma Vol 14, No 1 (2023): Jurnal Akuntansi Multiparadigma (April 2023 - Agustus 2023)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2023.14.1.06

Abstract

Abstrak – Apakah Teori Kecurangan Hexagon Efektif Mencegah Manipulasi Laporan Keuangan Perusahaan BUMN?Tujuan Utama – Penelitian dilakukan untuk menguji faktor yang mempengaruhi kecurangan laporan keuangan berdasarkan teori kecurangan hexagon.Metode – Penelitian ini menggunakan metode partial least squares. Sampel penelitian ini adalah 17 perusahaan  BUMN yang terdaftar di Bursa Efek Indonesia selama tahun 2017-2021.Temuan Utama – Tiga unsur teori kecurangan hexagon relevan terhadap terjadinya penyimpangan laporan keuangan. Pengujian membuktikan manipulasi laporan keuangan disebabkan adanya unsur tekanan, rasionalisasi dan arogansi. Meskipun demikian, komite audit tidak mampu memoderasi elemen kecurangan hexagon sebagai pemicu terjadinya penyimpangan laporan keuangan.Implikasi Teori dan Kebijakan – Perusahaan BUMN perlu mewaspadai tekanan eksternal manajemen, pergantian auditor eksternal dan jumlah foto CEO dalam laporan tahunan sebagai indikasi terjadinya kecurangan. Hal demikian juga harus diperhatikan investor dengan mengukur risiko salah saji laporan keuangan.Kebaruan Penelitian – Penelitian ini menambahkan variebel komite audit sebagai moderasi dengan penekanan teori kecurangan hexagon. Abstract – Is Hexagon Fraud Theory Relevant in SOE Financial Statements Fraud?Main Purpose - This study was conducted to examine the factors that influence financial statements fraud based on the hexagon fraud theory.Method – This study uses the partial least squares method. The sample is 17 state-owned companies (SOE) listed on the Indonesia Stock Exchange during 2017-2021.Main Findings - Three elements of the hexagon fraud theory are relevant to the occurrence of financial statement irregularities. Tests prove that financial statement manipulation is due to elements of pressure, rationalization and arrogance. Nonetheless, the audit committee was unable to moderate the element of hexagon fraud.Theory and Practical Implications – SOE need to be aware of external management pressure, changes in external auditors and the number of CEO photos in annual report as indications of fraud. Investors must also pay attention to this by measuring the risk of financial statement misstatement.Novelty – This research adds the audit committee variable as a moderation with an emphasis on the hexagon fraud theory.
Co-Authors Adam Afiezan Bayu Wulandari Enda Noviyanti Simorangkir Helnia Oktavia Sitanggang Jayana Jayana Nagian Toni