Proceedings of the International Conference on Economics, Management and Accounting (ICEMAC 2021)
Session: Accounting
16 articles
Proceedings Article
Fraud Hexagon and Fraudulent Financial Statement: Comparison Between OMI and Beneish Model
Dwiyanjana Santyo Nugroho, Vera Diyanty
The leading cause of financial statement fraud (FFS) is a “poor tone” carried out by top parties. This study examines the effect of elements in Hexagon Fraud on FFS. This study uses logistic regression analysis and a random effect regression model. The data used are all non-financial companies in Indonesia...
Proceedings Article
The Effect of CSR Disclosure on Financial Performance Listed on the Kompas 100 Index 2018-2020
Muhammad Erwin Althaf, Zulian Dalimunthe
The goal of this study is to see how Corporate Social Responsibility affects financial performance. Sales and marketing charges are used as the intervening variable. The companies in this study are those that are listed on the Kompas 100 Index for the 2018-2020 period. The sample data was collected using...
Proceedings Article
Evaluation of Budgeting Process for Infrastructure Investment Project in Manufacturing Companies
(Case Study on PT. XXX)
Hadyan Rifqi Antoro, Mohamad Slamet Wibowo
In 2019, PT. XXX have over budget in their infrastructure project for over 40 billion Indonesian Rupiah. This makes it necessary to evaluate the existing budgeting process in the company in infrastructure development. This research aims to evaluate the project cost budget plan and control over the project...
Proceedings Article
Influence of Liquidity, Profitability, and Leverage on Company Value
(Case Study on Retail Sub-Sector Trading Companies Listed on the Indonesia Stock Exchange 2016-2020 Period)
Arti Mardianti, Nanan Sunandar
This research compares the liquidity ratio to the cost of capital (CR), profitability (ROA), leverage (DER), and corporate value (PBV). The study’s population consists of seven retail trade enterprises that are publicly traded on the Indonesian Stock Exchange. We employed purposeful sampling in this...
Proceedings Article
Lease Receivables Information System Design: Case Study on PT. X During the Implementation of Work from Home
Bobby Primananda Mulkanaz, Setyo Hari Wijanto
This study aims to analyze and design a lease receivables system at PT X, a company that offers heavy equipment leasing products to corporate customers. In carrying out its business administration processes, PT X uses a lot of documents, both those provided by the lessee and PT X’s internal documents....
Proceedings Article
Comparison Analysis of Start-Up Company Liquidity Before and After the Covid-19 Pandemic
Friska Sipayung, Liasta Ginting, Magdalena L. L. Sibarani
The enormous challenges faced by companies today are various problems and technological advances. One of the problems is pandemic-19. During this pandemic, companies across multiple business fields were affected. Even the Covid-19 pandemic resulted in a very significant decrease in the turnover of small...
Proceedings Article
The Influence of Good Corporate Governance, Free Cash Flow and Leverage Factors on Earnings Management with Audit Quality as Moderating Variable
Erma Susilawati Hidayat, Wahyu Ramdan Kurniawan, Nita Silvia, Nur Hidayah K Fadhilah
The purpose of this study is to amass data on the impact of good corporate governance, free cash flow, and debt on profit management, with audit quality serving as a moderating variable. Thirteen firms were included in the sample, and data were acquired through judicious selection and documentation....
Proceedings Article
The Effect of Dividend Policy, Debt Policy, and Asset Growth on Firm Value with Managerial Ownership as Moderating Variables
(Empirical Study on Manufacturing Companies Listed on the Indonesian Stock Exchange)
Ranti Nurdiansari, Anis Sriwahyuni, Rizki Apriani, Nur Hidayah K Fadhilah
The purpose of this study is to examine the influence of dividend policy, debt policy, and asset growth on firm value in manufacturing businesses listed on the Indonesian Stock Exchange from 2016 to 2020, with managerial ownership serving as a moderating variable. Samples were gathered from 11 of the...
Proceedings Article
The Influence of Accounting Understanding and Use of Accounting Information Systems on the Quality of Financial Statements
(Case Study PT Glostar Indonesia I Sukabumi)
Amelia Fatmawati, Dhea Lestari Noor Putri, Pace Riansyah STH, Fitri Mareta
The purpose of this study is to ascertain the effect of concurrently comprehending accounting and accounting information systems on the financial quality reports produced by PT Glostar Indonesia I Sukabumi. This study employs quantitative methodologies. The saturation sampling method is used to collect...
Proceedings Article
Company Financial Performance Analysis (Case Study at PT Matahari Department Store and PT Ramayana Lestari Sentosa Tbk)
Elin Paulina
To see a financial performance during this Pandemic, the Liquidity Ratio, Solvency Ratio, and Activity Ratio were analyzed. This analysis aims to see the financial performance of two companies, namely PT Matahari Department Store and PT Ramayana Lestari Sentosa Tbk. The research results show that the...
Proceedings Article
Fraud Analysis of Financial Statements in the Perspective of Fraud Triangle
(Empirical Study on Property and Real Estate Companies Listed on the Indonesia Stock Exchange 2016-2018)
Ardi Julianto, Ripki Mohamad Sopian, Siti Nurlisma Vebrianti
This research aims to look at falsified financial statements via the lens of the deep triangle (empirical studies on property and real estate companies listed on the Indonesian stock exchange in 2016-2018). Earnings management is used in this study to commit financial statement fraud. Financial Statement...
Proceedings Article
The Impact of Leadership Style on Seller’s Transfer Price: The Moderating Role of Compensation Scheme
Fitri Mareta, Aryan Danil Mirza
Transfer pricing can lead to conflicts between divisions. This is because the seller tends to charge a higher transfer price than the buyer. Therefore, this study examines whether the type of leadership and compensation scheme can influence the seller’s transfer price decision to approach an equal profit....
Proceedings Article
Management Audit on the Process of Selling Non-Cash Fuel Oil to the Government at PT. ABC
Nur Hidayah K Fadhilah
PT. ABC is one of the company in charge of natural resources. ABC has a credit sales transaction to increase sales but has a risk of bad debts. ABC has customers who do not pay on time. ABC has non-cash sales greater than cash; therefore, this study was conducted to determine how the sales procedure...
Proceedings Article
Analysis of Effectiveness of Internal Control System for Use of Village Fund in Villages of Bangunrejo Subdistrict Lampung Central District
Muhammad Zulvan Dwi Hatmoko
This research objects to analyze whether the internal control system of Bangunrejo village is effective in preventing fraud. The respondents in this research consist of village equipment and community representatives whore a totally 4 representatives. Collecting data in this research using interview,...
Proceedings Article
Effect of Debt to Equity Ratio, Current Ratio, Total Assets Turnover, Earning Per Share, Price Earning-Ratio, Sales Growth, and Net Profit Margin on Return on Equity
(Case Study on Tobacco Sub-Sector Companies Listed on the Indonesia Stock Exchange 2016-2020)
Heliani, Fitri Mareta, Andini Ulhaq, Efi Resfitasari, Indri Febriani, Siti Elisah
This research aims to determine whether DER, CR, TAT, EPS, PER, Sales Growth, and NPM partially affect the ROE variable in the cigarette sector companies from 2016-2020. Secondary data was gathered from the Indonesia Stock Exchange’s (IDX) official website, with a population of all firms listed on the...
Proceedings Article
Performance Analysis of Conventional Commercial Banks in Indonesia During the Covid-19 Pandemic (2019-2020)
Fitrina Lestari
To overcome the economic crisis caused by the COVID-19 pandemic, many policies have been made by the Indonesian government, which is expected to stimulate the economy to increase. One way to determine the economic condition is to analyze the quality of banking performance in that country. This research...