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Pengembangan Teknologi Keberlanjutan Berbasis E-Governance dengan Kecerdasan Buatan Terhadap Kepuasan Masyarakat Terhadap Pemerintah
Get PDFThere is still limited development-based sustainability technology based on e-governance with artificial intelligence (AI) on community satisfaction. Previous research only discusses e-governance with artificial intelligence (AI) without comparing with community satisfaction. This research is based on the development of research from (Wurster et al., 2023) to add additional variables regarding the conditions that occur regarding sustainability, governance and Artificial Intelligence (AI). The research design is quantitative. Community survey (questionnaire) cities and districts in the Jabodetabek area The research time is 1 month (September 2024). The results of the study are (1) the community is not very influential on actions regarding technological developments, perhaps because the community already knows enough about technology and (2) the community already understands and understands the development of websites regarding governance, so there is no need to take additional actions
Pengaruh Kinerja Keuangan terhadap Tax avoidance dengan Earning management sebagai Intervening
Get PDFThis study investigates how tax avoidance is affected by Return on Assets (ROA) and the Debt-to-Equity Ratio (DER), with earnings management as an intermediary variable. The research aims to identify the influence of profitability and leverage on tax avoidance decisions within Indonesia's mining industry. The study was conducted using quantitative methods at mining companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. Secondary data were collected from financial statements, and purposive sampling was used to select 19 companies. Data analysis included multiple regression and path analysis using Sobel tests to examine mediation effects. The results revealed that ROA positively and significantly impacts tax avoidance, while DER negatively and significantly influences it. Earnings management was found to mediate the relationships between ROA, DER, and tax avoidance significantly. These findings contribute to understanding the role of profitability, capital structure, and earnings strategies in shaping tax avoidance practices, providing valuable insights for policy and regulation formulation
Peran Akuntansi Forensik dan Audit Investigasi dalam Mengungkap Fraud dengan Whistleblowing sebagai Variabel Intervening: Studi Kasus Siklus Inventori di PT Vale Indonesia, Sulawesi Selatan
Get PDFThis study aims to uncover fraud behavior in the supply cycle through forensic accounting and investigative auditing methods using whistleblowing as an intervening variable. The study uses a quantitative approach based on post-positivist philosophy with purposive sampling. Data were obtained from 45 respondents and analyzed using Partial Least Squares (PLS)-SEM with the help of SmartPLS 3.0 software. The results showed that forensic accounting has no significant effect on the disclosure of fraud in the inventory cycle. On the contrary, investigative audits have a positive and significant effect on the disclosure of fraud. In addition, investigative audits also have a positive and significant effect on whistleblowing, which implies that the stronger the investigative audits in an organization, the more likely it is that someone will report fraud. This study also found that whistleblowing does not mediate the effect of forensic accounting on fraud, but it does mediate the effect of investigative audits on fraud. The novelty of this study is that it analyzes the relationship between forensic accounting, investigative audits and whistleblowing on the supply cycle, which has been little studied empirically in academic literature. In addition, this study highlights the role of whistleblowing as a more effective reporting mechanism to support investigative audits, whereas forensic accounting does not. These findings indicate that companies need to further optimize investigative audits to detect fraud, as this approach has been proven to be more effective in encouraging whistleblowing and exposing fraud compared to forensic accounting. In addition, companies need to strengthen their whistleblower protection systems so that they feel safe in reporting fraud without fear of retaliation. The results of this study can be used as a basis for policymakers, auditors, and regulators to improve internal control systems to ensure compliance with Financial Accounting Standards (SAK) in Indonesia
Kinerja Lingkungan dan Biaya Lingkungan: Faktor Penentu Nilai Perusahaan di Era Keberlanjutan
Get PDFThis study aims to examine the effects of environmental performance and environmental costs on the firm value of manufacturing companies listed on the Indonesia Stock Exchange from 2020 to 2023. A quantitative method was employed using multiple linear regression analysis. The findings reveal that environmental performance does not have a significant impact on firm value, while environmental costs have a substantial negative effect. These results imply that corporate efforts to improve environmental performance have not directly contributed to an increase in market value, whereas the financial burden arising from high environmental expenditures may lead to a decline in company valuation. This study provides insights into the interaction between environmental sustainability and firm valuation, offering valuable implications for managerial strategies and investment decisions
Mendeteksi Indikasi Manipulasi Laporan Keuangan Menggunakan Model Altman dan Beneish
Get PDFThe study focuses on the relationship between financial distress and indications of financial statement manipulation by PT AISA. Until 2017, PT AISA was in good financial condition as indicated by the published financial statements and the unqualified opinion obtained from the external auditor. However, in 2018, PT AISA experienced a default which resulted in the suspension of shares from the IDX and default status on the bond rating from PEFINDO. In this case, an investment was made by EY which showed indications of financial statement manipulation by PT AISA. The AISA case was made the subject of research using quantitative methods. The data used came from PT AISA's financial statements since the IPO in 2003 to 2017. The Z-score model (Altman, 1968) and M-score (Beneish, 1999) were used to analyze the financial statement data. The results of the analysis show that the use of both models simultaneously can identify the relationship between financial statement manipulation and financial performance
Persepsi Auditor Indonesia: Artificial Intelligence dan Dampaknya yang Mengubah Kualitas Audit
Get PDFThis study aims to examine Indonesian auditors' perceptions regarding the use of artificial intelligence (AI) in the audit process and its impact on audit quality. The study population comprises auditors employed at Public Accounting Firms in the JABODETABEK area. A purposive sampling technique was employed, resulting in a total sample of 208 auditors. This research utilizes a survey method through a questionnaire that includes items measuring the perceived ease of use and perceived usefulness of three types of AI systems: Assisted, Augmented, and Autonomous. The findings reveal that Assisted AI Systems are perceived as the easiest to use and the most beneficial, followed by Augmented AI Systems, which are considered more complex. In contrast, Autonomous AI Systems are regarded as the most challenging to use and the least advantageous. These results indicate significant differences in auditors' perceptions of the three AI system types, underscoring the importance of selecting appropriate technologies to enhance audit efficiency and quality. This study provides valuable insights for audit organizations in optimizing AI implementation while enhancing auditors' competencies to navigate challenges in the digital era
Reaksi Pasar pada Ketidaknormalan Pertumbuhan Persediaan
Get PDFAbnormal inventory growth may reflect a response to high market demand or indicate inventory manipulation. This study aims to examine the market reaction to abnormal inventory in manufacturing companies in Indonesia. A quantitative approach was employed using an event study method based on secondary data from the financial reports of manufacturing firms listed on the Indonesia Stock Exchange (IDX) for the period 2017–2019. The sample was selected through purposive sampling, and data were analyzed using a one-sample t-test. The results show that a positive market reaction occurred only on the first and second days after the publication of financial statements, as measured by cumulative average abnormal return (CAAR). These findings suggest that abnormal inventory is perceived as good news when interpreted as a signal of the company’s readiness to meet future demand. In contrast, no significant market reaction was observed when abnormal inventory was suspected to result from inventory manipulation. This study contributes to understanding how investors interpret abnormal inventory as a signal of firm performance in the capital market
Pengaruh Transfer Pricing, Profitabilitas, dan Leverage Terhadap Penghindaran Pajak (Studi Empiris Pada Perusahaan Coal Production Yang Terdaftar Di BEI 2019-2023)
Get PDFTax avoidance remains a major challenge for state revenues, especially in sectors that are vulnerable to fiscal manipulation, such as the coal industry. This study aims to examine the partial effect of transfer pricing, profitability, and leverage on tax avoidance in coal companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. The study uses a quantitative approach based on secondary data obtained from the company's financial statements on the official IDX website and each company. Through a purposive sampling technique, 10 companies were selected from 34 populations, resulting in 50 observations. Transfer pricing is measured using the TP Related Company Transactions Ratio, profitability with Return on Assets (ROA), and leverage with Debt to Equity Ratio (DER). The analysis was carried out using panel data reggresion. The results show that transfer pricing and profitability have an effect on tax avoidance, while leverage has no statistical effect. This finding indicates that companies tend to utilize transfer pricing schemes more intensively when profitability is high, but debt levels are not always an indicator of tax avoidance behavior. This study contributes by analyzing transfer pricing disclosure in high-risk industries. We recommend companies to be fiscally compliant and implement transfer pricing strategies carefully.. Tax authorities need to improve transfer pricing supervision by considering profitability in risk mapping. Future research is expected to be expanded to other sectors or use a qualitative approach to understand managerial motivations behind tax strategies
Pengaruh Kompetensi, Profesionalisme, Dan Tekanan Waktu Terhadap Kualitas Audit Dengan Teknologi Informasi Sebagai Pemoderasi
Get PDFThis research examines the influence of competence, professionalism and time pressure on the quality of investigative audits by applying information technology as a moderator. This research uses a quantitative method using primary data and the selection of respondents is based on purposive sampling with the criteria of of auditors at The Audit Board of the Republic of Indonesia (1) having conducted an investigative examination in order to calculate state losses, (2) having a Certified Fraud Auditor (CFrA) and Certified Fraud Examiner (CFE) certification, (3) fulfilling the education and training hours per year at the Directorate General of Investigative Unit of the BPK RI. The data used in this research came from a questionnaire survey distributed to respondents from October 23 th -26th 2023. The final sample used in this study amounted to 78 observations. The research tested competence, professionalism has a positive effect on the quality of investigative audits, while time pressure has a negative effect on the quality of investigative audits and the application of information technology as a moderator strengthens the effect of competence, and professionalism on the quality of investigative audits, and weakens the negative effect of time pressure on the quality of investigative audits. This research contributes to the literature on investigative auditing and suggests improving auditor competence and professionalism and using information technology in conducting investigative audit
Determinan Carbon Emission Disclosure pada Perusahaan Sektor Consumer Non-Cyclical Tahun 2020-2023
Get PDFThe industrial sector, particularly the non-cyclical consumer sector, is a significant contributor to greenhouse gas emissions. As a result, it is expected to take an active role in efforts to combat climate change. This study aims to analyze the influence of environmental performance, earnings growth, firm size, and profitability on carbon emissions disclosure (CED). The research focused on 125 non-cyclical consumer companies listed on the Indonesia Stock Exchange (IDX) between 2020 and 2023. Using purposive sampling, 35 companies were selected as the sample, yielding 140 observation units. This quantitative study utilized secondary data obtained from company annual reports and sustainability reports. Panel data regression analysis was applied, with the random effects model identified as the most suitable. The F-test results indicate that the regression model is appropriate and can collectively explain variations in CED. Meanwhile, partial test results reveal that earnings growth has no significant impact on CED, while profitability, firm size, and environmental performance do have a significant effect