APSSAI ACCOUNTING REVIEW

INTELLECTUAL CAPITAL DAN KINERJA KEUANGAN PADA SEKTOR INDUSTRI BARANG KONSUMSI DI BURSA EFEK INDONESIA

Elga Yulindisti, Syarif M. Helmi — Sun, 28 Apr 2024 00:00:00 +0000

The study examines the effect of intellectual capital on financial performance. The independent variable is intellectual capital measured with value-added intellectual capital (VAIC) and its components: value-added human capital (VAHU), value-added capital employed (VACA), and structural capital value added (STVA). In contrast, the dependent variable is financial performance as measured by the return on assets (ROA) and return on equity (ROE). The moderating in this study is firm size as measured by the total assets. This sample consists of 190 samples of the consumer goods industry sector on the Indonesia Stock Exchange (IDX) from 2017-2021. The finding is that VAIC has a significant effect on financial performance, and VAHU and VACA have a significant effect on financial performance. In comparison, STVA has no significant effect on financial performance. Firm size moderates the relationship between VAIC, VAHU, and VACA on financial performance. While firm size failed to moderate the relationship between STVA and financial performance.

THE EFFECT OF INTELLECTUAL CAPITAL ON FIRM VALUE WITH CORPORATE GOVERNANCE AS A MODERATING VARIABLE

Darmiani, Muliati, Muhammad Ansar — Sun, 28 Apr 2024 00:00:00 +0000

This study examines and analyzes the effect of firm size, enterprise risk management, and intellectual capital on firm value with good corporate governance as a moderating variable using sample mining sector companies listed on the Indonesia Stock Exchange for 2017-2021. The data analysis method used is Partial Least Square with WarpPLS 7.0 software. The results indicate that a significant and positive partial effect of firm size has a significant positive effect on firm value. Still, enterprise risk management and intellectual capital have indicated a significant and negative partial effect on firm value. Regarding the moderation effect, most findings show that GCG does not moderate the relationship between enterprise risk management and intellectual capital on firm value.

ANALISIS BENEISH M-SCORE DALAM MENDETEKSI INDIKASI FRAUD LAPORAN KEUANGAN

Fitri Nur Anggraeni, Tarjo — Sun, 28 Apr 2024 00:00:00 +0000

This research aims to detect indications of fraud in a financial report using the Beneish M-Score. PT TIMAH Tbk is a mining sector company used as the object of this research. This type of research is a case study with a descriptive approach. The kind of data used is secondary data in the form of the annual financial report of PT TIMAH Tbk for 2018 - 2022. The data collection method uses literature study and documentation methods to obtain the required data. The data analysis technique uses the Beneish M-Score Model with index ratio analysis techniques. The research results show that in 2018 and 2019, PT TIMAH Tbk was classified as a manipulator company, while in 2020, 2021, and 2022, it was classified as a non-manipulator company. At PT TIMAH Tbk, all the DSRI, GMI, AQI, SGI, DEPI, SGAI, LVGI, and TATA ratios prove that there are indications of financial report fraud, so these ratios can be used as a tool to detect fraud in PT TIMAH Tbk's financial reports.

AKUNTABILITAS DAN TRANSPARANSI TERHADAP PUBLIC TRUST DALAM PENGELOLAAN KEUANGAN DI KLASIS PORT NUMBAY

Brigitte Liony Patty, JMV Mulyadi, Sailendra, Harnovinsah, Nurmala Ahmar — Sun, 28 Apr 2024 00:00:00 +0000

This research aims to test and analyze whether accountability and transparency influence public trust in the financial management of the Klasis Port Numbay with religiosity as a moderating variable. This research uses quantitative research methods using the WarpPLS 7.0 application. The population is GKI churches located within the Klasis Port Numbay office environment, with the sample being the chairman of the congregation council, the congregation treasurer, and several congregation members with the qualifications to understand church financial management. The data analysis tests in this research are descriptive statistical tests, measurement models (outer models), inner model analyses, and hypothesis testing. The research results show that accountability and transparency positively and significantly affect public trust in financial management. Religiosity can moderate accountability toward public trust in financial management, and religiosity can moderate transparency toward public trust in financial management.

STRATEGI PENGHINDARAN PAJAK DAN KUALITAS LAPORAN KEUANGAN: PERAN LEVERAGE SEBAGAI PEMODERASI

Reyhan Herwanda, Amrie Firmansyah — Sun, 28 Apr 2024 00:00:00 +0000

This study aims to determine the effect of tax avoidance on the quality of financial reporting using leverage as a moderating variable. In this study, the quality of financial reporting, as the dependent variable, uses the Beneish M-Score, and tax avoidance, as the independent variable, uses the effective tax rate (ETR). The sample of this study uses manufacturing companies listed on the Indonesia Stock Exchange from 2021-2023. Using purposive sampling, this study uses 19 companies with 57 observations. This study uses a quantitative approach with multiple linear regression analysis for panel data. The results show that tax avoidance positively affects financial reporting quality, and leverage weakens the positive effect of tax avoidance on the quality of financial reporting. This study recommends that accounting standard setters create standards that can prevent the practice of manipulating financial statements.

DETERMINAN KECURANGAN LAPORAN KEUANGAN MENGGUNAKAN TEORI FRAUD PENTAGON DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI

Nurdiyanti Suganda — Sun, 28 Apr 2024 00:00:00 +0000

This research aims to examine and analyze the determinants of financial reporting using the theory of fraud pentagon with the audit committee as the moderating variable. The research sample consisted of 26 companies for five years; thus, the number of companies was 130. Data analysis technique for panel data regression model using WarpPLS 7. The results of this study state that opportunity and rationalization affect financial statement fraud. pressure, ability, and arrogance do not affect the financial statements. The audit committee can moderate the effect of opportunity on financial statement reporting. In contrast, the audit committee on the financial statements cannot moderate the influence of pressure, rationalization, ability, and arrogance.