Firm value is a factor that investors consider in making investment decisions. This study examines the effect of profitability, liquidity, company size and capital structure on firm value in manufacturing companies listed on the Indonesia Stock Exchange in 2014 - 2018.The sample used in this study consists of 34 manufacturing companies listed on the Indonesia Stock Exchange in 2014. 2014 - 2018. The sample was taken by using purposive sampling method.The variables used are Price Book Value (PBV), Return on Equity (ROE), Current Ratio (CR), Total Asset (Size) and Debt to Equity Ratio (DER). The population is all manufacturing companies listed on the Indonesia Stock Exchange as many as 34 companies during 2014-2018. The results showed that Return on Equity (ROE) had a positive and significant effect on Price Book Value (PBV), Current Ratio (CR) had a positive and significant effect on Price Book Value (PBV), Firm Size had a positive and significant effect on Price Book Value ( PBV), Dept on Equity Ratio (DER) have a negative and significant effect on Price Book Value (PBV).
This study aims to empirically examine the factors that can be used to detect the risk of Fraudulent financial statements. Fraudulent financial statement is an interesting topic to study, because it has a huge impact on business sustainability and the country's economy may become a crisis. The research population is the financial sector companies listed on the Indonesia Stock Exchange in 2018-2021. The sampling technique uses purposive sampling. The number of companies that meet the sample criteria is 76 companies, so there are 228 observations. Data analysis used Moderated Regression Analysis for hypothesis testing. The results show that companies which provide shares for managers and streamline the role of the whistleblowing system and audit committee will prevent companies from committing fraud, because they act as internal controls. Auditor switching and management arrogance are early indicators that can be used for fraud detection, because the strategy of management is to hide crimes. Financial ratios are certainly the easiest indicator to detect fraudulent financial statements risk, profitability, liquidity, and solvency of a company that is small or minus will encourage management to commit fraud so that the company looks good. Also, organizational culture can reduce the risk of fraudulent financial statements if it is properly internalized.
Corporate governance is still a major problem during financial periods such as Indonesia. Especially, financial institutions have carried out reforms to improve goals and stakeholders. The purposeof this study is to measure corporate governance and in a banking environment that is specific to corporategovernance.The independent variables used in this study are ownership structures consisting of controllingshareholder ownership, foreign ownership, government ownership; the size of the board of directors; the sizeof the board of commissioners; independent commissioner; CAR. The sample of this study is a general bankingcompany located in Indonesia which is listed on the Indonesia Stock Exchange (BEI) for the period 2010-2014.This research data is derived from the annual report of the bank (annual report) for the period 20102014 whichis obtained fromthewebsiteof eachof the banks, theIndonesianBankingDirectory,Indonesian Capital Market Directory(ICMD).Theanalyticalmethodusedismultiple linear regression in accordance with the research objectives that analyzethe effect of independent variables on the dependentvariable. Thepurposivesamplingmethodisusedtodeterminethesampleofchoice.Fro this method,get26 samples of commercial banks.The results of the analysis found that Controlling Shareholder Ownership (OWN) andGovernment Ownership (GOV) showed a negative relationship not significant to banking performance.However, for Foreign Ownership (FOR), Board of Directors Size (BOD), Board of Commissioners Size(BOC), Proportion of Independent Commissioners (INDEP) shows a positive and significant relationship.Then for the variable Capital Adequacy Ratio (CAR) there is a significant negative relationship.
This study aimed to analyze the effect of SAK EMKM-based accounting implementation, accounting knowledge, education level, and revenue on MSME Taxpayer Compliance in reporting its tax obligations during the COVID-19 pandemic. The population of this study was the MSMEs registered in the Department of Cooperatives and SMEs of Semarang City.The sample was taken by using simple random sampling with survey technique. A set of questionnaires were distributed to 100 respondents which mainly focused on SMEs around Tembalang. The data was then analyzed by using multiple linear regression with the assistant of SPSS software. This study showed that SAK EMKM-based accounting implementation, education level, and revenue variable positively affect MSME Taxpayer's Compliance in reporting its tax obligations during the COVID-19 pandemic. Meanwhile, the education level variable did not significantly affect MSME Taxpayer's Compliance in reporting its tax obligations.
<p class="Default"><em>This study aims to examine the determinants of accountability in regional financial management. This research was conducted at SKPD in Pemalang Local Government. The unit of analysis in this study is all SKPD in Pemalang Local Government. Respondents are employees of the finance and financial administration department. The sampling technique using Convenience Sampling obtained 110 employees. Survey method using a questionnaire distributed to employees with a Likert scale model. The analysis technique uses multiple linear regression analysis methods. The results of this study indicate the effect of the presentation of financial statements, internal control systems and accessibility of financial statements have a positive effect on accountability in regional financial management. But the value for money does not affect the accountability of regional financial management.</em></p>
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