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INDONESIA
Jurnal Keuangan dan Perbankan
Published by Sekolah Tinggi Ilmu Ekonomi indonesia banking school
ISSN : 18299865     EISSN : 2579485X     DOI : http://dx.doi.org/10.35384/jkp.v18i1.327
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Keuangan dan Perbankan (JKP) adalah jurnal ilmiah yang diterbitkan oleh STIE Indonesia Banking School sebagai media publikasi salah satu kegiatan Tridharma Perguruan Tinggi di bidang penelitian dan pengabdian masyarakat. Terbit dua kali dalam setahun pada bulan Juni dan Desember. Merupakan hasil penelitian, telaah, dan analisis yang terkait dengan bidang ilmu akuntansi, manajemen keuangan, dan ekonomi makro, khususnya dalam industri perbankan dan kuangan
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
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Search results for , issue "Vol 14, No 2 (2018): Jurnal Keuangan dan Perbankan, Volume 14 No. 2, Juni 2018" : 5 Documents clear
Prediksi Financial Statement Fraud melalui Fraud Triangle Theory Nyimas Siti Sarah Ahmadiana; Nova Novita
Jurnal Keuangan dan Perbankan Vol 14, No 2 (2018): Jurnal Keuangan dan Perbankan, Volume 14 No. 2, Juni 2018
Publisher : STIE Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (745.997 KB) | DOI: 10.35384/jkp.v14i2.130

Abstract

This study aims to predict the opportunity for companies to commit fraud in financial reporting by using fraud triangle theory. The sample used in this study was 263 non-financial companies. The potential for fraudulent financial reporting is measured using the Beneish M-Score. The component of the fraud triangle theory used is financial pressure, opportunity, and rationalization. The aspect of financial pressure is measured using financial stability, external pressure, personal financial needs, and financial targets. Opportunity aspects are measured using the nature of industry, ineffective monitoring and organizational structure, while aspects of rationalization are measured using change auditors, auditor reports and total accruals. The results showed that financial stability, the nature of the industry and rationalization can be used in predicting opportunities for companies to commit financial reporting fraud.
Strategi Diversifikasi, Transfer Pricing dan Beban Pajak Andy Ardianto; Dyna Rachmawati
Jurnal Keuangan dan Perbankan Vol 14, No 2 (2018): Jurnal Keuangan dan Perbankan, Volume 14 No. 2, Juni 2018
Publisher : STIE Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (364.651 KB) | DOI: 10.35384/jkp.v14i2.126

Abstract

This research aims to investigate the effect of diversification strategy and transfer pricing to the corporate tax burden. The independent variables are diversification strategy and transfer pricing as well as the dependent variable is corporate tax expense. The control variables are corporate size, debt to equity ratio (DER), and return on assets (ROA). The research object is listed manufacturing companies from the year 2014-2015. This research used multiple regression analysis, with the following results: Diversification strategy and transfer pricing have a negative impact on the corporate tax expense. The corporate size has no effect, while DER and ROA influence the corporate tax expense. This research also provides an additional test that confirms the results of the main tests
Analisis Financial Distress dan Free Cash Flow dengan Proporsi Dewan Komisaris Independen sebagai Variabel Moderasi Terhadap Manajemen Laba Bella Nabilla Lukita Putri; Sistya Rachmawati
Jurnal Keuangan dan Perbankan Vol 14, No 2 (2018): Jurnal Keuangan dan Perbankan, Volume 14 No. 2, Juni 2018
Publisher : STIE Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (322.287 KB) | DOI: 10.35384/jkp.v14i2.127

Abstract

This study investigates the effect of Financial Distress and Free Cash Flow on Earnings Management with the Board of Commissioners Independent as a moderating variable. This investigation usage the population of manufacturing companies positioned on the Indonesia stock exchange years 2014 to 2017 with a meager 152 companies, according to the criteria needed in this study there were only 53 manufacturing companies that became the sample for the year 2014 to 2017. The research of usage multiple regression analysis with the roles of research that the Financial Distress of positive appearance significantly to earnings Management, then to Free Cash Flow does not have an effect on Earnings Management. For variable Independent Commissioners only moderation that strengthens Free Cash Flow against the management, while for the Financial Distress does not strengthen his relationship with management
Dampak Tekanan Ketaatan, Pengetahuan, dan Pengalaman Auditor Terhadap Audit Judgment Lambok DR Tampubolon
Jurnal Keuangan dan Perbankan Vol 14, No 2 (2018): Jurnal Keuangan dan Perbankan, Volume 14 No. 2, Juni 2018
Publisher : STIE Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (385.343 KB) | DOI: 10.35384/jkp.v14i2.128

Abstract

The purpose of this research is to examine the effect of auditor compliance, knowledge and experience on audit judgment. The data used in this study is primary data by distributing questionnaires to accounting firms domiciled in DKI Jakarta. From a sample of 17 accounting firms in DKI Jakarta and 100 respondents, this research shows that: compliance pressure and auditor knowledge have a positive effect on audit judgment, otherwise, auditor experience has no effect on audit judgment.
Deteksi Manajemen Laba Melalui Karakteristik Perusahaan dan Beban Pajak Tangguhan Kisno Kisno; Istianingsih Sastrodiharjo
Jurnal Keuangan dan Perbankan Vol 14, No 2 (2018): Jurnal Keuangan dan Perbankan, Volume 14 No. 2, Juni 2018
Publisher : STIE Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (340.201 KB) | DOI: 10.35384/jkp.v14i2.129

Abstract

This study aimed to examine the effect of deferred tax expense and the Firm characteristics in a proxy with ROA and leverage to earning management. Earning management is measured by using discretionary revenue model Stubben (2010), ROA is measured by dividing net income to total assets and leverage is measured by dividing total liabilities to total assets. The data used in this research was secondary data on manufacturing company listed in Indonesia Stock Exchange for the period 2011- 2013. The population was 426 and the samples obtained by using purposive sampling was 45 companies. The analytical method used is multiple linear regression. Statistical test results showed that: 1). Deferred tax expense has a positive effect on Earning management. 2). Firms characteristic in a proxy by ROA has no effect on earnings management. 3). Firm characteristic in a proxy by leverage has a positive effect on earnings management. This paper’s results contribute to an understanding of Earning Management and implication for stakeholders. It suggests that investor shall take more attention when analyzing a company’s financial report, especially on deferred tax expense and leverage because these can be used as the ways to manage the company’s profit.

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