This study examines the factors that influence the preparation and presentation of fraudulent financial statements basing on the fraud triangle theory. The purpose of this research is to examine and analyze the influences of financial stability (asset change), external pressure, personal financial need (insider ownership), financial targets, ineffective monitoring (by audit committee), and rationalization (auditor’s opinion) on making fraudulent financial statements. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange in 2013 to2015. Sample selection is by purposive sampling. Data used in the analysis was of 147 companies. The data analysis technique for hypothesis testing was by logistic regression analysis. Results of this research indicate that financial stability, external pressure, personal financial need, and rationalization have no significant effect on making fraudulent financial statements. Although the results of this study can not prove the factors that affect fraud in the presentation of financial statements, but companies need to be vigilant to prevent fraud in the presentation of financial statements. Companies must be able to perform early detection of the occurrence of fraudulent financial statements for the survival of the entity.
<p><em>This study aims to compare the performance of district / city governments in Indonesia that obtain WTP and Non-WTP opinion from BPK RI for 2014-2016 period. The financial performance variables are measured by financial ratios (decentralization degree ratio, independence ratio, effectiveness ratio , growth ratio) and performance of local government administration are measured by performance evaluation score of local government administration (EKPPD score). Sampling method using purposive sampling with judgment sampling technique. The sample in this study 216 districts / cities, consisting of 108 districts / cities that obtain WTP opinion and 108 districts / cities that obtain Non-WTP opinion. Hypothesis testing using nonparametric test ‘Mann-Whitney U Test’. The results of this study, state that the financial performance of local government and performance of local government administration on district / city governments in Indonesia that obtain WTP opinion is significantly different and better than district / city governments in Indonesia that obtained Non-WTP opinion</em>. <em>This difference shows that district / city government that obtain WTP opinion has proven to be better in terms of financial management and local government administration compared to those who obtain Non WTP opinions.</em><em></em></p>
This study aims to analyze more deeply: the effect of government intervention on the efficiency and financial performance of PDAMs, the role of efficiency in mediating the effect of government intervention on the financial performance of PDAMs. The sample of this research is 12 PDAMs in South Kalimantan with the unit of analysis, namely performance evaluation reports for six consecutive years in 2015-2020. The data analysis technique in this study uses Partial Least Square (PLS) with a calculation process assisted by the Smart PLS 3.29 application program. The results showed that government intervention in the form of equity participation had no significant effect on cost efficiency and financial performance in terms of cash ratios, billing effectiveness and solvency. However, government intervention has a significant effect on production efficiency and financial performance on the ROE aspect. The results also show that cost efficiency has a significant effect on financial performance in the ROE aspect and does not significantly affect the billing effectiveness, cash ratio, and solvency aspects. There is a significant effect of production efficiency on financial performance on the aspect of billing effectiveness, but no significant effect on the aspects of ROE, cash ratio, and solvency. Cost efficiency does not mediate the effect of government intervention on financial performance. Meanwhile, production efficiency can mediate the effect of government intervention on financial performance on the aspect of billing effectiveness, but cannot mediate on the aspects of ROE, cash ratio, and solvency
Introduction:Tax revenues in each country cannot be fully collected depending on the planned targets without good work, which is influenced by individual performance. This means that taxes collected at the Tax Department in Indonesia depend on worker performance as one of the main factors affecting the expansion of national revenue.Aims:Just like in any other organisation, employee performance of Indonesia’s taxation unit is influenced by established standards, which determine the quality of work, completion of targets and of course instilling responsibility in employees who are required to demonstrate such values through the implementation of the predetermined work procedures and policies. This study is a survey which uses a descriptive method. The descriptive method involves the assessment of research variables, which aims to determine the relationship between such variables and their influence on the findings of the study.Conclusion:The results revealed that motivation and commitment in the taxation department fall in the category of 'good enough', though without optimum performance. During verification, it was revealed that there is a positive and significant influence on performance which is partially influenced by commitment and motivation; however, competence was one of the other key factors.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
hi@scite.ai
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.