A comparative exploration of lean manufacturing and six sigma in terms of their critical success factors

Penelitian ini bertujuan untuk menguji pengaruh size, leverage, profitability, 
dan capital intensity ratio terhadap effective tax rate (ETR). Pada penelitian ini 
size diukur dengan menggunakan Logaritma Natural (Ln) dari total aset 
perusahaan, leverage diukur dengan menggunakan Debt to Equity Ratio (DER), 
profitability diukur dengan menggunakan rasio Return on Assets (ROA), 
sedangkan Capital Intensity Ratio (CIR) digunakan untuk menghitung intensitas 
modal perusahaan dan menggunakan Effective Tax Rate (ETR) sebagai indikator 
dalam mengukur manajemen pajak. Jenis penelitian ini adalah penelitian kuantitatif. Sampel dari penelitian ini 
berjumlah 39 yang terdiri dari 13 perusahaan LQ45 yang dipilih secara purposive 
sampling. Populasi penelitian ini yakni perusahaan LQ45 yang terdaftar pada 
Bursa Efek Indonesia (BEI) dari tahun 2015 – 2017. Alat uji statistik berupa 
program SPSS versi 20 yang digunakan untuk uji asumsi klasik dan analisis 
regresi berganda. Hasil penelitian ini menunjukkan bahwa size tidak berpengaruh terhadap 
effective tax rate (ETR) dikarenakan perusahaan belum memanfaatkan asetnya 
secara maksimal dalam meningkatkan laba dan perusahaan besar mampu 
membayar pajaknya tanpa harus memanfaatkan aset dalam memperoleh laba. 
Profitability berpengaruh positif terhadap effective tax rate (ETR) dikarenakan 
perusahaan besar mampu membayar pajaknya sesuai dengan penghasilan yang 
diterimanya dan capital intensity ratio berpengaruh positif terhadap effective tax 
rate (ETR) dikarenakan adanya kontribusi aset yang hanya beberapa persen saja 
dan setiap tahun nilai penyusutan yang dipakai untuk pengurang pajak nilainya 
sama, tetapi pendapatan yang diterima perusahaan setiap tahunnya semakin besar 
karena perusahaan besar volume penjualannya besar. Jadi meskipun mempunyai 
aset yang banyak akan membayar pajak yang besar akibat pendapatan yang 
diperoleh perusahaan tinggi. Sedangkan leverage berpengaruh negatif terhadap 
effective tax rate (ETR) karena perusahaan besar akan menimbulkan hutang yang 
besar juga. Dari terjadinya hutang tersebut perusahaan memiliki biaya bunga yang 
tinggi, dengan adanya biaya bunga manajer memanfaatkannya untuk mengurangi 
laba bersih perusahaan, sehingga beban pajak perusahaan mengalami penurunan. 
Kata Kunci : Size, Leverage, Profitability, Capital Intensity Ratio, dan Effective Tax Rate

Pengaruh Size, Leverage, Profitability, Dan Capital Intensity Ratio Terhadap Effective Tax Rate (Etr)

Financial statements that only benefit a few parties have indicated the existence of< fraud for financial statements issued not in accordance with the actual conditions. Theory proposed by Cressey concluded that there are conditions that are always present in the company of fraud activity: pressure, opportunity and rationalization known as fraud triangle.This study aims to analyze the relationship between the variables of financial statement fraud (pressure, opportunity dan rationalization) by the sample companies listed on the Indonesian stock exchange in 2010-2012 with the total sample is 116 companies. Hypothesis testing is done with logistic regression. Indonesia is still a scarcity of research on predicting financial statement fraud using the fraud triangle analysis encouraged to do tests on these variables. This research is no effect on Financial Stability Pressure, Ineffektif monitoring and auditor switching of financial statement fraud while personal financial need positive effect on financial statement fraud.
Keyword: financial statement fraud, fraud triangle

/pdf/financial-statement-fraud-dalam-perspektif-fraud-triangle-lbobjce0wp.pdf

Financial statement fraud dalam perspektif fraud triangle

This study emphasizes on examining the fraud hexagon theory referring to signs of fraud of financial statements, which employs all manufacturing companies listed in the IDX (Indonesia Stock Exchange). However, total selected sample are 153 of the manufacturing industry. The companies are categorized into indicated and not indicated committing fraud in the 2010-2018 period by applying the Beneish M-Score. The findings demonstrated that financial stability, the financial targets, the external pressures, the nature of industry, and CEO duality can be applied to predict fraud of financial statements. Meanwhile, personal financial needs, ineffective monitoring, quality of external auditors, auditor turnover, director turnover, and marginal costs cannot indicate occurrence of the fraud of financial statement. The findings conclude that pressure, ego, and opportunity significantly affect the financial statement fraud. Future research are suggested to consider different proxies for fraudulent financial statements; hence, the accuracy of the proxies can be compared with this study. Moreover, adding other proxies of conspiracy such as bonuses received by managers will be beneficial.

https://journal.unesa.ac.id/index.php/aj/article/download/14235/7247

Detecting Indications of Financial Statement Fraud: a Hexagon Fraud Theory Approach

Penelitian ini bertujuan untuk menganalisis pengaruh Intensitas modal, profitabilitas terhadap agresivitas pajak yang dimoderasi oleh ukuran perusahaan. Penelitian ini merupakan penelitian kuantitatif dengan agresivitas pajak sebagai variabel dependent.Agresivitas pajak diukur dengan Effective tax rate ETR. Sampel dari penelitian ini adalah 27 perusahaan sektor manufaktur selama tahun 2015-2019 yang terdaftar di bursa efek Indonesia. Sampel yang dipilih dengan menggunakan metode purposive sampling dengan kriteria tertentu. Analisis data dilakukan dengan uji asumsi klasik dan uji hipotesis regresi linier berganda dengan spss 26. Hasil penelitian ini menunjukkan intensitas modal berpengaruh positif, Profitabilitas berpengaruh positif, ukuran perusahaan tidak mampu memoderasi pengaruh intensitas modal terhadap agresivitas pajak serta ukuran perusahaan tidak mampu memoderasi pengaruh profitabilitas terhadap agresivitas pajak.Kata kunci: Agresivitas pajak, intensitas modal, Profitabilitas, Ukuran perusahaan.

/pdf/intensitas-modal-profitabilitas-agresivitas-pajak-ukuran-1hjg12py.pdf

Intensitas Modal, Profitabilitas, Agresivitas Pajak: Ukuran Perusahaan Sebagai Variabel Moderasi

In this study aims to examine the impact of liquidity, leverage, capital intensity, and firm size as moderation variable to tax aggressiveness in listed manufacturing entities in IDX (Indonesian Stock Exchange) period 2015-2018. This study use 65 manufacturing companies as sample in this study and also use multiple regression analysis. Results of this study indicate that liquidity were’nt significant negative to tax aggressiveness, and leverage were significant positive to tax aggressiveness, capital intensity not significant positive to tax aggressiveness, firm size not significant negative to tax aggressiveness, firm size is able to moderate liquidity, leverage, and capital intensity to tax aggressiveness.

/pdf/pengaruh-likuiditas-leverage-intensitas-modal-dan-ukuran-ab1lysakpi.pdf

Pengaruh Likuiditas, Leverage, Intensitas Modal, dan Ukuran Perusahaan Terhadap Agresivitas Pajak

The purpose of this study was to obtain empirical evidence about the effect of Corporate Social Responsibility (CSR) Disclosure, Profitability, Leverage, and Sales Growth on Earning Response Coefficient (ERC) among manufacturing companies that listed on Indonesia Stock Exchange (IDX) during the years of 2015-2017. This study used purposive sampling method to collect data consisting of 52 companies listed on IDX during the period. Data was obtained from the annual report and financial statements which had been audited and ended on December 31, 2015-2017. The results of this study showed that (1) CSR disclosure had positive and significant effect on ERC, (2) Profitability, Sales Growth, Earning Persistence, Firm Size and Leverage had no significant effect on ERC, and (3) Profitability strengthened the effect of Corporate Social Responsibility Disclosure, Sales Growth, Earning Persistence, Firm Size and Leverage on Earning Response Coefficient.

Factors Affecting Earning Response Coefficient With Profitability as Moderating Variable in Manufacturing Companies

The purpose of this study is to find out and analyze the influence of cash flow, liquidity, capital structure and debt policy on investment decisions. The research method used was purposive sampling with a total sample of 28 companies listed on the Indonesia Stock Exchange (IDX). This research was conducted using years of observation, namely 2014-2017. The type of data used is secondary data. Data is obtained from financial statements taken from www.idx.com. Data analysis method used is classical assumption analysis, descriptive statistical test, f test, t test and test coefficient of determination. Testing the hypothesis in this study uses the t test The results of the study show that the cash flow and leverage do not have a significant positive effect on investment decisions, while the liquidity and capital structure have a significant positive effect on investment decisions

Faktor-Faktor Yang Mempengaruhi Keputusan Investasi Pada Perusahaan Infrastruktur, Utilitas Dan Transportasi

This research has a purpose, namely to prove empirically the impact of capital structure, intellectual capital, liquidity and firm size on firm performance. This research used secondary data. This research was selected data with purposive sampling technique. This research was conducted on manufacturing companies listed in Indonesian Stock Exchange (IDX) during the year 2015-2017. The entire sample used in this research is 184 data from manufacturing companies. The research data is processed with SPSS Statistics Version 21. The result of this this research shows that capital structure and intellectual capital has a positive effect and no significant on firm performance. Liquidity and firm size has a positive effect and significant on firm performance

https://mail.journal.untar.ac.id/index.php/jpa/article/download/5558/3644

Pengaruh Capital Structure, Intellectual Capital, Liquidity Dan Firm Size Terhadap Firm Performance

This research aimed to obtain an empirical evidence about the effectiveness of fraud triangle in explaining the tendency of financial shenanigans. To achieve these objectives, this research examined the factors that influenced financial shenanigans consisting of 5 independent variables; three variables of pressure elements (Financial Stability, External Pressure, and Financial Target); one variable of opportunity elements (Monitoring Effectiveness); and one variable of rationalization elements (Auditor Change). The population of this research was the companies in manufacturing sector listed in Indonesia Stock Exchange during 2017-2018. Total sample of this research was 78 samples. For hypothesis testing, we used the logistic regression method. The results showed that Financial Stability, External Pressure, and Monitoring Effectiveness has a significant influence toward Financial Shenanigans, while Financial Target and Auditor Change has no effect on the tendency of Financial Shenanigans.

/pdf/factors-affecting-financial-shenanigans-in-the-perspective-1p3e2hehf8.pdf

Factors Affecting Financial Shenanigans in the Perspective of Fraud Triangle: An Empirical Study Among Manufacturing Companies Listed in Indonesia Stock Exchange

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