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All Journal International Journal of Economics, Management, Business, and Social Science Indonesian Journal Of Physical Activity and Sport Development
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Analysis of Factors Affecting Fraudulent Financial Statements with Hexagon Theory Fraud Indicators : Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2017-2021 Period Fitriani, Nur; Ria; Digdowiseiso , Kumba
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 2 (2023): May 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i2.297

Abstract

This study aims to empirically examine the impact of false financial statements on manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021 using indicators from the hexagon fraud theory. Purposive sampling techniques were used to select samples for this investigation, which used 130 samples. The analysis used was multiple linear regression analysis in this study with SPSS software version 25. The F-SCORE assessment is used in measurement to assess financial statement fraud. Based on research findings, financial statement fraud is positively influenced by outside pressure, political connections, the nature of the industry, auditor turnover, and CEO dualism. Variable changes do not influence financial statement fraud in directors. This study shows how several indicators of the hexagon fraud theory can influence the likelihood of fraud. The study's findings are anticipated to be taken into account by the company in the future so that it can monitor all departments to guard against this fraud.
The Effect of Tax Avoidance and Agency Costs on Company Value with Profitability as a Mediating Variable Agustin, Reni Cahya; Ria; Digdowiseiso , Kumba
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 2 (2023): May 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i2.300

Abstract

This study examines the effect of tax avoidance and agency cost on company value by using profitability as a mediation variable. The independent variables used in this study are tax avoidance as measured by Cash Effective Tax Rate (CETR) and agency cost using the STA (Sales to Total Equity) ratio. The dependent variable in this study is the company's value measured using price-to-book value (PBV). Then the variable for the mediating variable is profitability which is measured using the ROA (Return on Assets) ratio. This study replicates the research conducted by Enggar Adityamurti, and Imam Ghozali, 2017 using secondary data of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021—test analysis using multiple analysis regression analysis model. The results of this study show that tax avoidance has a significant and positive effect on company value. Then, profitability can mediate the relationship between tax avoidance and agency cost to company value
PROFIL PEMBINAAN EKSTRAKURIKULER OLAHRAGA PETANQUE DI SMA NEGERI 4 BANTAENG Ria; ferawati,S.Pd,.M.Pd; Wahyu Munandar,S.Or,.M.Or; Kurnia Rusli,S.Pd,.M,.Pd; Siti Hamirah
IJPASD Vol. 1 No. 2 (2023): Perkembangan Aktivitas Fisik dan Keolahragaan
Publisher : IJPASD

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Abstract

Jumriani, 2023, Coaching Profile of Petanque Extracurricular of SMA Negeri 4 Bantaeng. Supervised by Ferawati and Kurnia Rusli. This research aimed to know the Coaching Profile of Petanque Sport Extracurriculars of SMA 4 Bantaeng. This research used descriptive research that aims to determine the profile of coaching petanque sports extracurricular at SMA Negeri 4 Bantaeng. Independent variable in this study was the physical condition, while the dependent variable is pointing and shooting skills. The sample of this research was 20 students. Data analysis techniques in this study using descriptive statistical techniques and calculation techniques using percentages. Based on the results of the research, it can be concluded that physical condition of pointing and shooting abilities of SMA Negeri 4 Bantaeng including medium category. The physical condition of students was moderate of 100%. Meanwhile, the ability to point and shoot is in the moderate category by 35%. This shows that the extracurricular coaching profile of petanque at SMA Negeri 4 Bantaeng on pointing ability and shooting is medium category.
Co-Authors Agustin, Reni Cahya Digdowiseiso , Kumba ferawati,S.Pd,.M.Pd Kurnia Rusli,S.Pd,.M,.Pd NUR FITRIANI Siti Hamirah Wahyu Munandar,S.Or,.M.Or