No abstract

This study aims to analyze the effect of compensation suitability, internal control, ethical culture, transparency and compliance with accounting rules toward the tendency of accounting fraud in the Village in Karangsembung Subdistrict, Lemahabang Subdistrict, Astanajapura Subdistrict, and Gegesik Subdistrict in Cirebon Regency. The research method uses descriptive methods and verification methods. The population in this study were 184 respondents. The sample of this study used the slovin calculation formula and was taken by means of stratified random sampling as many as 126 respondents. Statistical analysis used is multiple regression. The results of the study found that compensation suitability had a significant negative toward the tendency of accounting fraud, internal control had a significant negative effect on the tendency of accounting fraud, ethical culture had negative effect toward the tendency of accounting fraud, transparency and compliance with accounting rules had a negative effect to the tendency of accounting fraud.

Tujuan dari penelitian ini untuk menguji: 1) pengaruh tata kelola perusahaan terhadap pemilihan auditor eksternal, 2) pengaruh ukuran perusahaan terhadap pemilihan auditor eksternal. Populasi penelitian ini adalah perusahaan Badan Usaha Milik Negara (BUMN) yang terdaftar pada Bursa Efek Indonesia (BEI) dari tahun 2014 sampai dengan 2018. Metode statistik yang digunakan adalah regresi logistik. Hasil penelitian menunjukan bahwa 1) tata kelola perusahaan positif tidak berpengaruh terhadap pemilihan auditor eksternal, 2) ukuran perusahaan berpengaruh terhadap pemilihan auditor eksternal. Kata Kunci: Tata Kelola Perusahaan, ukuran perusahaan, pemilihan auditor

This study aims at obtaining empirical evidence that can explain the influence of Asset Growth, Leverage-measured by Debt to Equity Ratio (DER), Profitability of Return on Asset (ROA), and Company Size, either simultaneously or partially on Investment Risk in the Coal Mining Sub-Sector Company Listed on the Indonesia Stock Exchange (IDX) for the 2014-2018 Period. This study used quantitative data in financial reports registered in Indonesia Stock Exchange (IDX). The population in this study are coal mining sub-sector companies listed on the IDX. While the sample in this study was determined using the quota sampling method to obtain a sample of 19 companies. The type of data used in this study was secondary data obtained from www.idx.co.id. The analysis technique used in this research was panel data regression analysis using the Eviews program version 9.0, hypothesis testing used t-statistic and f-statistic. The classical assumption test shows that the available data met the requirements to use the panel data regression equation model. The results show that the Asset Growth, Leverage, Profitability, and Company Size have simultaneous and significant effect on Investment Risk. Furthermore, the partial analysis shows that Asset Growth has significant and negative effect on Investment Risk, Leverage has significant and positive effect on Investment Risk, Profitability has significant and negative effect on Investment Risk, and Company Size has significant and negative effect on Investment Risk.