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SKEPTISME AUDITOR SEBAGAI MODERASI PENGARUH KOMPETENSI, INDEPENDENSI DAN INTEGRITAS PADA KUALITAS AUDIT KEPATUHAN : AUDITOR SKEPTISM AS A MODERATION OF THE INFLUENCE OF COMPETENCY, INDEPENDENCE AND INTEGRITY ON COMPLIANCE AUDIT QUALITY
Full text linkThis study aims to examine and analyze the effect of competence, independence and integrity on compliance audit quality moderated by auditor skepticism in the Inspectorate apparatus throughout Riau Province. The population in this study amounted to 297 respondents with a sample of 171 respondents. The research method was carried out by survey using a questionnaire. The data analysis used in this study is the Warp PLS Structural Equation Modeling (SEM).The results of the research hypothesis testing show that competence, independence and integrity have a positive effect on compliance audit quality. There is a significant influence of auditor skepticism in moderating auditor competence, independence and integrity on compliance audit quality. Based on this research, the theoretical implications can provide a stronger consideration of previous research and the theory that has been explained. One of the managerial implications in this study is that it is hoped that the Inspectorate auditors throughout Riau Province in carrying out compliance audits can maintain a code of ethics as auditors so that they always produce quality compliance audits
PENGARUH CORPORATE GOVERNANCE TERHADAP AGENCY COST PADA PERUSAHAAN PERBANKAN DI INDONESIA: THE INFLUENCE OF CORPORATE GOVERNANCE ON AGENCY COSTS IN INDONESIAN BANKING COMPANIES
Full text linkThe research aims to determine the impact of the connection between corporate governance and agency expenses. The study's independent variables include the audit committee, management ownership, board of commissioners, and debt policy. The dependent variable used in this study is agency cost, which is computed using asset characteristics. This study also uses a control variable, namely company size. The population data used in this study are the banks registered on the Indonesia Stock Exchange between 2017 and 2021. Sampling technique using purposive sampling. The results of this study suggest that agency expenses are influenced by the board of commissioners and firm size. In contrast, there is no connection between the audit committee, management ownership, and debt policy, and agency expenses. The implication of this research is to minimize losses caused by the actions and policies of agents, principals are expected to continue to monitor the implementation of good corporate governanc
PENGARUH PROFITABILITAS DAN TRANSFER PRICING TERHADAP PENGHINDARAN PAJAK : THE EFFECT OF PROFITABILITY AND TRANSFER PRICING ON TAX AVOIDANCE
No full textThe biggest revenue for a country comes from taxes, which will be an obligation for every taxpayer to fulfill. The taxpayer in question is a corporation. This research was conducted in order to know what kind of influence on tax avoidance is caused by profitability and transfer pricing. The research was conducted in the cement, ceramics, porcelain, and glass subsectors on the Indonesia Stock Exchange list from 2017 to 2022 and applied a technique, namely purposive sampling, so that 36 samples were obtained. Profitability and transfer pricing are used as independent variables, and tax avoidance is used as an a dependent variable. The results found that profitability has a significant negative effect on tax avoidance. Similarly, transfer pricing also has an influence on tax avoidance. As for profitability and transfer pricing on tax avoidance, the effect is simultaneously significant
FAKTOR-FAKTOR YANG MEMPENGARUHI EFEKTIVITAS MANAJEMEN ASET TETAP: PERAN MODERASI SISTEM PENGENDALIAN INTERN : DETERMINANTS OF THE EFFECTIVENESS OF FIXED ASSETS MANAGEMENT: THE MODERATION ROLE OF THE INTERNAL CONTROL SYSTEM
Full text linkThis study aims to see and determine the direct influence of the factors that affect the effectiveness of fixed asset management: the moderating role of internal control system. The research method used in this research is quantitative. The population in this study is all Regional Apparatus Organizations (OPD) in the Rokan Hilir Regency Government, totaling 48 OPDs, there are three parts of the Apparatus Organization that serve as respondents, namely one user of goods, one administrative officer who uses goods and one person management of user goods so that the number of samples becomes 144 respondents who use Moderated Regression Analysis. The results of this study found the quality of human resources and management information systems affect the effectiveness of fixed asset management. The internal control system can strengthen the influence of the quality of human resources and management information systems on the effectiveness of fixed asset management
PENGARUH SISTEM PENGENDALIAN INTERNAL PEMERINTAH, BUDAYA ORGANISASI DAN ANTI-FRAUD AWARENESS TERHADAP PENCEGAHAN FRAUD
Full text linkTujuan penelitian ini adalah untuk menguji dan menganalisis sistem pengendalian internal pemerintah, budaya organisasi, dan Anti-Fraud Awareness berpengaruh terhadap pencegahan fraud dengan moralitas individu sebagai variabel moderating. Populasi dalam penelitian ini adalah SD Negeri Kota Pekanbaru yang berjumlah 176 SD Negeri. jumlah populasi dalam penelitian ini adalah sebanyak 540 responden denagn teknik pengambilan sampel menggunakan sampling jenuh atau sensus. Data yang digunakan adalah data primer yang bersumber dari kuesioner. Teknik analisis data menggunakan analisis regresi moderasi (MRA). Hasil penelitian menunjukkan bahwa sistem pengendalian internal pemerintah, budaya organisasi, dan Anti-Fraud Awareness secara parsial berpengaruh terhadap pencegahan fraud, Moralitas individu memoderasi pengaruh sistem pengendalian internal pemerintah, budaya organisasi, dan Anti-Fraud Awareness terhadap pencegahan frau
KONFLIK PERAN, AMBIGUITAS PERAN, MOTIVASI, DAN KOMPETENSI, BAGAIMANA PENGARUHNYA TERHADAP INDEPENDENSI AUDITOR INTERNAL PEMERINTAH: ROLE CONFLICT, ROLE AMBIGUITY, MOTIVATION, AND COMPETENCE, HOW IT INFLUENCES THE INDEPENDENCE OF GOVERNMENT INTERNAL AUDITORS
Full text linkThis study aims to examine the effect of role conflict, role ambiguity, motivation, and competence on the independence of internal auditors. This study makes internal auditors who work at the Inspectorate General of the Ministry of Education, Culture, Research and Technology as the population. The type of data in this study is primary data, with data acquisition techniques through questionnaires. The total population in this study amounted to 284 and the sample used in this study was 76 respondents. The questionnaires distributed totaled 86 items and the questionnaires that were filled in totaled 76 items. The questionnaire data were analyzed using the Structural Equation Model Partial Least Square (SEM-PLS) results of this study indicate that role conflict, role ambiguity, and motivation have no effect on the independence of the government's internal auditors. Meanwhile, competence is proven to have a positive effect on the independence of the government's internal auditors. This study hopes that government internal auditors can continue to improve their competence in order to better understand their duties and roles at work which will also have an impact on increasing work motivation and independence of internal auditors
ANALISIS PERBANDINGAN KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SESUDAH MELAKUKAN AKUISISI : COMPARATIVE ANALYSIS OF THE FINANCIAL PERFORMANCE OF COMPANIES LISTED ON THE IDX BEFORE AND AFTER ACQUISITIONS
No full textThis study aims to analyze the comparative financial performance of companies listed on the Indonesia Stock Exchange (IDX) that made acquisitions in 2019, two years before and two years after the acquisition. Performance comparison are measured using financial ratios, including ROA, TATO, and DER. This research is quantitative research with sampling techniques using purposive sampling techniques. The data analysis method uses descriptive statistical analysis, data normality test, and paired sample t-test hypothesis testing. Based on the results of research on the entire company, it shows that the ROA, TATO, and DER ratios have no significant difference between before and after the acquisition. The results of this study are used so that companies can pay more attention to the condition of their financial performance between before and after the acquisition so that the company can achieve the expected acquisition objectives, namely generating better synergies in the future. In addition, this financial performance measurement can provide a source of information for investors, related to the condition of the company's financial performance between before and after the acquisition, so that it can provide a consideration for investors when investing in companies that make acquisitions
EFEKTIVITAS AUDIT INTERNAL : DIPENGARUHI OLEH FAKTOR INDEPENDEN, KEMAHIRAN PROFESIONAL, KOMUNIKASI DAN DUKUNGAN TOP MANAJEMEN: THE EFFECTIVENESS OF INTERNAL AUDIT: AFFECTED BY INDEPENDENT FACTORS, PROFESSIONAL SKILLS, COMMUNICATION AND TOP MANAGEMENT SUPPORT
Full text linkThis Research is conducted on factors that affect the effectiveness of internal audit. This Researchers used a questionnaire with 43 questions for 203 respondents. Data analyzed using SEM-PLS – WarpPLS. Factors affecting the effectiveness of internal audit include independence, professional proficiency, communication, and management support. Internal audit can access all company data for independent examination. All auditors use their professional expertise to analyze a problem and provide suggestions for improvement and provide more value for the company. Communication is important for the examiner from the beginning of the inspection planning to the creation of the report. Top Management support is needed to support the achievement of company inspection objectives
MACHIAVELLIAN, MONEY ETHIC DAN NIAT MELAKUKAN PENGHINDARAN PAJAK : RELIGIUSITAS SEBAGAI PEMODERASI: MACHIAVELLIAN, MONEY ETHIC AND INTENTION TO DO TAX EVASION : RELIGIOSITY AS A MODERATION
Full text linkThe purpose of this study was to determine the effect of machiavellian and money ethics with religiosity as a moderator on the intention to carry out tax evasion. This type of research is quantitative. Primary data is used to collect data by distributing questionnaires to Yogyakarta taxpayers. The sampling technique in this study was purposive sampling. Data collection was carried out by distributing the Google Form link via WhatsApp social media. The number of questionnaires processed was 100 respondents. The results of this study indicate that machiavellian has a positive effect on tax evasion intentions, money ethics has no effect on tax evasion intentions, religiosity moderates the machiavellian effect on tax evasion intentions, and religiosity does not moderate the effect of money ethics on tax evasion intentions
PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP KINERJA PERUSAHAAN: THE EFFECT OF COMMITTEE AUDIT CHARACTERISTICS ON FIRM PERFORMANCE
Full text linkThis study empirically examines the impact of audit committee size variables, financial expertise and frequency of audit committee meetings and company performance. Population of this sudy was firms listed in Bursa Efek Indonesia (BEI) and The sample was company from Basic and Chemical Industry from 2014-2020 with 295 total observation. The company's performance uses TobinsQ measurements. Regression analysis using panel data and stata 17 application identified that the size of the audit committee and the financial expertise of the audit committee had a significant positive effect on the company's performance. On the other hand, the frequency of audit committee meetings that are routinely held every year was found to have a positive insignificant effect on the company's performance. This research contributes to the company's performance. First, it shows the extent of the performance of basic industrial and chemical companies listed on the Indonesia Stock Exchange. Second, the study adds to the existing literature on the impact of audit committee attributes on company performance by using a focus of one measurement of company performance and specifically audit committees that were previously not specific. Third, this study is expected to provide feedback to regulators of basic and chemical industry companies on the current regulations on the requirements of being an audit committee in basic and chemical industrial enterprises. Finally, this study raises some issues of interest to other researchers who are or will be conducting research in this field