Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
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PERAN PEMODERASI KUALITAS AUDIT ATAS PENGARUH PERENCANAAN PAJAK DAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA
No full textThe purpose of this study is to examine the impact of tax planning and deferred tax assets on earnings management in manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2018. An explanatory strategy with a quantitative approach is used in this study design. Secondary data sources used in this study include the company's financial statements on the balance sheet, profit and loss, and cash flow. This study used a sample of 73 manufacturing companies that were listed on the Indonesia Stock Exchange between 2014 and 2016. Univariate and moderated regression analysis models were used to analyze the data. The findings of this study show that tax planning has a favorable impact on earnings management and audit quality, with KAP Big 4 enterprises performing lower earnings management than KAP non-Big 4 firms. . Furthermore, deferred tax does not increase the favorable impact on earnings management, and firms audited by KAP Big 4 in deferred tax have lower earnings management than firms audited by KAP non-Big 4
PENGARUH MODAL INTELEKTUAL DAN KEUNGGULAN BERSAING TERHADAP KINERJA KEUANGAN
Get PDFThis study aims to find empirical evidence of the effect of intellectual capital and competitive advantage on financial performance in manufacturing companies listed on the Indonesian stock exchange in 2016-2018. By using the Public - Value Added Intellectual Coefficients (VAICTM) model, this study examines the relationship between the value-added efficiency (VAICTM) of the company's three main resources in the form of (capital used efficiency (CEE), human capital efficiency (HCE) and structure capital efficiency (SCE). )) competitive advantage to the company's financial performance as proxied through Return on Assets (ROA) and Return on Equity (ROE). Data were drawn from 72 manufacturing companies listed on the IDX in 2016-2018. The results show that Capital Employed Efficiency (CEE) affects the financial performance of ROA and ROE proxies, Human Capital Efficiency (HCE) does not affect the proxy performance of ROA but affects the proxy performance of ROE, Structural Capital Efficiency (SCE) affects the financial performance of ROA proxies. and ROE, the Value-added Intellectual Coefficient (VAICTM) does not affect the financial performance of ROA proxies, but it does affect the financial performance of ROE proxies, and Competitive Advantage (CA) has no effect on the financial performance of ROA and ROE proxies
EFEKTIVITAS PENGELOLAAN KEUANGAN DAERAH: PERAN MODERASI SISTEM PENGENDALIAN INTERN PEMERINTAH
Get PDFThis study aims to determine the effect of employee performance, regional financial accounting systems, and human resource competencies on the effectiveness of regional financial management which is moderated by the government's internal control system. This research was conducted at Pelalawan District OPD. The data used in this study are primary data that is a questionnaire. The population in this study were employees who worked at the Regional Apparatus Organization in Pelalawan Regency. This study uses purposive sampling. Of 81respondent who participated indicate that: Employee performance and the regional financial accounting system influence the effectiveness of regional financial management but Human resource competence does not affect the effectiveness of regional financial management. The government's internal control system can moderate the effect of employee performance, the regional financial accounting system, and human resources on the effectiveness of regional financial management
KOMPETENSI, INDEPENDENSI, INTEGRITAS, OBJEKTIVITAS, DAN PENGALAMAN KERJA, PENGARUHNYA TERHADAP KUALITAS AUDIT
No full textThis study aims to determine the effect of audit tenure, operating complexity, total assets, and solvability on audit delay. This study uses a quantitative approach using secondary data contained in the company's Annual Report. The population in this study are mining companies listed on the Indonesia Stock Exchange for the 2017-2019 period. Through the purposive sampling method, 36 companies were obtained as samples. The results of multiple linear regression analysis using SPSS 26 software show that the complexity of operations and solvability affect audit delay. Meanwhile, audit tenure and total assets have no effect on audit delay. The results of this study have a contribution to the companies in reducing the occurrence of audit delay
KINERJA UMKM DITINJAU DARI BUDAYA ORGANISASI, ORIENTASI KEWIRAUSAHAAN, MANAJEMEN KUALITAS TOTAL, DAN MODAL SOSIAL
Get PDFThis study aims to examine the effect of Organizational Culture, Entrepreneurship Orientation, Total Quality Management, and Social Capital on Business Performance. The population in this study was Micro, Small, and Medium Enterprises (MSMEs) engaged in processing industry in sub-district of Tampan Pekanbaru city. This study uses census method in sampling with owner of Micro, Small, and Medium Enterprises (MSMEs) in sub-district of Tampan Pekanbaru city as the respondent amount 122 unit enterprises. The data used in this study are primary data with questionnaires as an instrument. The data analysis method used is Structural Equation Model-Partial Last Square (SEM-PLS) by using WarpPLS 6.0 software. The results of this study showed that Organizational Culture, Entrepreneurship Orientation, Total Quality Management, and Social Capital have an effect on Business performance. The results indicate the important role Organizational Culture, Entrepreneurship Orientation, Total Quality Management, and Social Capital in improving the performance of MSMEs
MENINGKATKAN INTEGRITAS LAPORAN KEUANGAN : PERAN MEKANISME GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, DAN KUALITAS AUDIT
Get PDFThis research examined the effect of Board of Commissioner Independence, Audit Committee, Institutional Ownership, Management Ownership, Company Size, and Audit Quality on Financial Statement Integrity. The population in this study are all BUMN Companies listed in Indonesia Stock Exchange (BEI) in the 2017-2019 period. This research is quantitative research. The type of data used in this study is secondary data from financial statstatements annual reports mentioned above. The sampling method is purposive sampling. The total sample in this study is 15 firms. These data were analyzed using multiple regression analysis with SPSS Version 25. The results of this study showed that Board of Commissioner Independence, Audit Committee, Institutional Ownership, Management Ownership, and Audit Quality affect Financial Statement Integrity, while Company Size does not affect Financial Statement Integrity
PENGARUH PENGALAMAN AUDITOR, INDEPENDENSI AUDITOR, DAN SKEPTISME PROFESIONAL TERHADAP AUDIT JUDGMENT
Get PDFThis research aims to test and analyze empirically the effect of auditor experience, auditor independence, and professional skepticism on audit judgment. Respondents in this research was the auditors who work in Public Accountant Office (KAP) in Central Jakarta area. The data collection method uses a questionnaire. The number of auditors that sampled in this research were 140 respondents from 20 Public Accountant Office (KAP) in Central Jakarta. The sampling technique used is convenience nonprobability sampling. Testing instruments were analyzed using validity and reliability tests. The classical assumption test used normality test, multicollinearity test, and heteroscedasticity test. The data analysis technique in this research is multiple linear regression with SPSS version 24. The results of this research showed that the Auditor's Experience, Auditor Independence, and Professional Skeptism have a positive and significant influence on Audit Judgmen
FAKTOR-FAKTOR YANG MEMPENGARUHI KECENDERUNGAN KECURANGAN AKUNTANSI DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL INTERVENING
Get PDFThe purpose of this study was to analyze the influence of the Government Internal Control System, Compliance with Accounting Rules, Law Enforcement and Unethical Behavior on the Tendency of Accounting Fraud with Organizational Commitment as an Intervening Variable in Bengkalis Regency. The population in this study was OPD in the Riau Provincial Government. The sample in this study were officials or employees involved in financial management / accounting at OPDs in Bengkalis Regency, amounting to 35 OPDs with 105 respondents. The sampling method is saturated sampling method or census. The data collection method is a survey method. Data analysis using SEM using SMART PLS. The results showed that the government's internal control system, regulatory compliance, law enforcement and unethical behavior had an effect on the tendency of accounting fraud. Organizational commitment is an intervening variable between the government's internal control system, compliance with accounting rules and adherence to accounting rules and the tendency of accounting fraud, but organizational commitment is not an intervening variable between unethical behavior and the tendency of accounting fraud
KEMUNGKINAN PEMILIHAN METODE NILAI WAJAR BAGI PERUSAHAAN YANG MELAPORKAN PROPERTI INVESTASI
Get PDFThis study aims to examine the factors that affect the likelihood companies choose the method of fair value for investment properties. Factors in this research consisted of debt levels, the size of the company, information asymmetry and companies in the property industry (control variables). The population of this research is company publicly traded listed on the Indonesian Stock Exchange 2010-2015 period. The sample selection using purposive sampling, the type of data used is secondary data obtained from the official website of the Stock Exchange. The hypothesis tested using a binomial logit regression models. The results of this study indicate that the level of debt significantly influence the possibility of the selection method for the fair value of investment property. This suggests that the high or low levels of debt may affect the selection of the fair value method. The size of the company, information asymmetry and companies in the property industry did not significantly affect the possibility of the selection method for the fair value of investment property. This suggests that the high or low of company size, and information asymmetry in the property industry has no impact on the possibility of the selection method for the fair value of investment propert
DETERMINAN AUDITOR SWITCHING PADA PERUSAHAAN FINANCE YANG TERDAFTAR DI BEI
Get PDFThis study aims to examine the factors that determine the change of auditors in finance companies. Companiy growth, audit delay, firm size, managerial ownership, change in management, financial distress, KAP size, and audit opinion used to determine auditor switching. The sample used in this study consisted of 11 samples of finance companies listed on the Indonesian Stock Exchange during 2013-2017. The sample in this study used purposive sampling method. Data analysis method uses logistic regression analysis using SPSS version 23.0. The result shows company's growth, audit delay, company size, management financial distress have effect on switching Auditors while audit opinion,KAP size and managerial ownership has no effect on auditor switching