The financial statement fraud is generally difficult to be detected, because of the various motivations behind the actions taken. The purpose of this research is to analyze the elements of fraud diamond in detecting financial statement fraud by looking at the influence of variables into a proxy of the elements of fraud diamond on financial statement fraud. The population of this research is the entire financial sector companies registered in BEI 2013-2017 period. Purposive sampling technique was used to determine sample research. The company elected to sample as many as 46 companies. The research method used is the method of multiple linear regression analysis. The results of the analysis of this study are pressure elements showing only financial target variables have positive effect on financial statement fraud. The opportunity element shows variable number for audit committees, independent commissioners and the number of audit committee meetings have negative affect. The rationalization element shows that the audit opinion variable has no effect on financial statement fraud. The capability element shows that the change of director's variable has no effect on financial statement fraud.
This study aims to examine the effect of the application of e-filling, tax socialization, account representative performance and taxation penalty on individual taxpayer compliance at KPP Pratama Gianyar. This research was conducted at KPP Pratama Gianyar. The samples used were 100 respondents to the method of determining the sample was purposive sampling. The data collection techniques questionnaire. data analysis technique used is multiple linear regression analysis. Based on the results of the study showed that the application of e-filling, account representative performance and taxation penalty had a positive effect on WPOP compliance at KPP Pratama Gianyar, while tax socialization did not affect the WPOP at KPP Pratama Gianyar. Keywords: E-filing, tax socialization, account representative performance, taxation penalty, and individual taxpayer compliance.
A company is established to raise the value of the firm by maximizing profit and shareholder’s wealth. In the capital market, firm value is reflected in the stock price. To raise a firm value, needed to investigate the determinant of firm value. So, this research is aimed to determine the effect of free cash flow on firm value with dividend payout and investment opportunity set as mediator. Population in this research was companies listed on the Main Board Stock Index in Indonesian Stock Exchange for 2013-2017. The sample is 189 observation and it was taken by using purposive sampling technique. Data analysis technique used in this research is path analysis and Sobel test. This research founded that free cash flow has a positive significant effect on firm value and dividend payout, free cash flow has a negative effect on investment opportunity set, dividend payout has a positive significant effect on firm value, and investment opportunity set has a positive significant effect on firm value. Furthermore, dividend payout act as a mediator on the effect of free cash flow on firm value, but investment opportunity unable to mediate the effect of free cash flow on firm value.
This study aims to explain the role of digital marketing adoption in mediating the effect of the COVID-19 pandemic and the intensity of competition on business performance, which is seen from the perspective of financial performance and non-financial performance. This research was conducted on the culinary sector SMEs in Bali. The size of the sample used is 210 culinary sector SMEs with a purposive sampling approach, namely the culinary sector SMEs that have adopted digital marketing. The analytical tool used is SEM-PLS. The results of the study show that the effect of the COVID-19 pandemic and the intensity of competition has a negative and significant effect on business performance, both financial and non-financial performance. The adoption of digital marketing was unable to mediate the effect of the COVID-19 pandemic and the intensity of competition on financial performance, but the adoption of digital marketing was capable in mediating the effect of the COVID-19 pandemic and the intensity of competition on non-financial performance. Therefore, the adoption of digital marketing needs to be re-optimized to improve business performance, both financial and non-financial performance.
This research was intended at analyzing the fraud factors of the financial statement using the fraud triangle theory approach. Financial statements manipulation was a fraud form. It was generally difficult to detect. The population was all companies engaged in the construction industry sector. They were listed on the Indonesia Stock Exchange in 2013-2017. The multiple regression is applied for the determination of the sample using purposive sampling techniques and data analysis techniques. The statistical test results showed the opportunity proxied by the audit committee illustrates the effectiveness of the control. It has been negatively affecting the fraudulent financial statements. The rationalization proxied by the auditor’s change has a positive effect on the fraudulent financial statements. This study also contributed to the fraud triangle theory. It was provided evidence that elements in the fraud triangle model. They can be used to detect fraudulent financial statements.
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