Jurnal Riset Akuntansi dan Keuangan
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The Influence of KAP Reputation, Opinion Shopping, and Debt Default on Receipt Of Going Concern Audit Opinion
No full textThis study aims to determine the effect of KAP reputation, opinion shopping, and debt default on the acceptance of going concern audit opinion. The population is energy companies listed on the Indonesia Stock Exchange during 2019-2021 period. Purposive sampling method was used in this study with a total sample of 41 companies or 141 data. Data analysis using binary logistic regression analysis method. The results of this study indicate that:(1) KAP reputation affects the acceptance of going concern audit opinions,(2) Opinion shopping affects the acceptance of going concern audit opinions, (3) Debt default does not affect the acceptance of going concern audit opinions, (4) Reputation KAP, opinion shopping, and debt default simultaneously affect the acceptance of going concern audit opinion
Determinants of Quality of Regional Financial Reports in Central Java Province Using Fraud Triangle Theory
No full textMain Purpose - The research aims to find empirical evidence of the determinants of the quality of regional financial statements in Central Java Province from the perspective of the fraud triangle theory.Method - The research sample is limited to local government financial reports in Central Java Province for the 2016-2019 fiscal year, with a total sample of 175 observations. Data were analyzed using multiple linear regression analysis.Main Findings - The research results found that pressure and rationalization did not affect the quality of financial reports in the regional government of Central Java Province. Meanwhile, the opportunity negatively influence the local government’s financial information quality. The higher the opportunity to cheat, the lower the quality of local government financial statements, and vice versa.Theory and Practical Implications – The theoretical implication is that this research finds empirical evidence that local government financial reports will be of higher quality if the opportunity to commit fraud is low. While the policy implications for the government, implementing good supervision is needed so that the opportunity for cheating is reduced and the financial reports presented can be of good quality.Novelty – The novelty of this research is the use of fraud theory, namely the fraud triangle theory, to explain the factors that affect the quality of financial reports in local governments. So far, research in the field of Public Accounting has focused chiefly on researching changes in accounting methods, so research linking fraud theory and the quality of financial reports in local governments is still limited in number
Kepatuhan Wajib Pajak Restoran Dengan Moderasi Kesadaran dan Sanksi Pajak
Full text linkAbstract. This study aims to examine whether tax knowledge and tax service quality affect restaurant taxpayer compliance, with tax awareness and tax sanctions as moderating variables. Respondents in the study were 100 restaurant taxpayers in Surabaya. Through multiple linear regression test and absolute difference test, it is known that tax knowledge and tax service quality have a significant effect on restaurant taxpayer compliance. Furthermore, the tax awareness variable is able to strengthen the influence between tax knowledge and the quality of tax services on restaurant taxpayer compliance. Meanwhile, tax sanctions can also strengthen the influence between tax knowledge and restaurant taxpayer compliance, but cannot moderate the effect between tax service quality and restaurant taxpayer compliance. This indicates the importance of self-awareness as well as the existence of a punishment factor in motivating taxpayer compliance itself.Keywords. Restaurant taxpayer compliance; Tax Awareness; Tax Sanctions.Abstrak. Penelitian ini bertujuan untuk menguji apakah pengetahuan pajak dan kualitas pelayanan pajak berpengaruh terhadap kepatuhan wajib pajak restoran, dengan kesadaran pajak dan sanksi pajak sebagai variabel moderasi. Responden dalam penelitian adalah 100 wajib pajak restoran yang terdapat di kota Surabaya. Melalui uji regresi linear berganda dan uji selisih mutlak, diketahui bahwa pengetahuan pajak dan kualitas pelayanan pajak memiliki pengaruh yang signifikan terhadap kepatuhan wajib pajak restoran. Selanjutnya, variabel kesadaran pajak mampu memperkuat pengaruh antara pengetahuan pajak maupun kualitas pelayanan pajak terhadap kepatuhan wajib pajak restoran. Sementara itu, sanksi pajak juga dapat memperkuat pengaruh antara pengetahuan pajak dengan kepatuhan wajib pajak restoran, namun tidak dapat memoderasi pengaruh antara kualitas pelayanan pajak dengan kepatuhan wajib pajak restoran. Hal ini mengindikasikan betapa pentingnya kesadaran diri sekaligus adanya faktor hukuman di dalam memotivasi kepatuhan wajib pajak itu sendiri.Kata kunci. Kepatuhan wajib pajak restoran; Kesadaran Pajak; Sanksi Pajak
Pengaruh Modal Intelektual dan DPK Terhadap Manajemen Laba dengan ROA sebagai Variabel Intervening
Full text linkThe purpose of this study is to determine the determinants of earnings management such as intellectual capital, third party funds mediated by Return on Assets (ROA). This study utilizes information taken from the financial reports of banks listed on the IDX by using a purposive sampling test method that meets the exploration steps. The research period is taken for 5 years with the amount of information used is 120 data from 24 banking sub-sector entities. The research method uses Partial Least Square (PLS) with secondary data types. The results of the study show that there is a partially positive influence of intellectual capital and third party funds on return on assets, there is a positive relationship between intellectual capital and earnings management, and there is no relationship between third party funds on earnings management, and there is a negative effect of return on assets on management. profit. Return on assets is able to mediate intellectual capital on earnings management and return on assets is not able to mediate the relationship of third party funds on earnings management
Analisis Penerapan Target Costing dan Activity Based Costing Sebagai Alternatif Pengendalian Harga Pokok Produksi
Full text linkPenelitian ini bertujuan untuk mengetahui perbandingan penentuan harga pokok produksi menggunakan metode target costing dan activity-based costing untuk menjadi alternatif dalam pengendalian harga pokok produksi pada PT Nutrisi Inti Indonesia. Metode penelitian yang digunakan adalah metode deskriptif kuantitatif. Hasil penelitian menunjukkan bahwa perhitungan harga pokok produksi menurut perusahaan lebih rendah dari perhitungan menurut metode activity-based costing, namun perhitungan dengan metode activity-based costing ternyata lebih rendah jika dibandingkan dengan metode target costing yang berarti perusahaan telah mencapai laba yang diharapkan. Oleh sebab itu alternatif perhitungan kedua metode tersebut sebaiknya diambil oleh perusahaan untuk pengendalian harga pokok produksi yang terencana, lebih akurat dan terperinci
PROFITABILITAS, NWC, DAN CASH FLOW TERHADAP CASH HOLDING DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA ASIA TENGGARA
Full text linkPenelitian ini bertujuan untuk mengetahui dan menguji berdasarkan bukti empiris mengenai pengaruh profitabilitas, net working capital, cash flow dengan ukuran perusahaan sebagai moderasi terhadap cash holding pada Asia Tenggara terdiri dari Indonesia, Malaysia, Filipina dan Thailand. Cash holding diukur menggunakan jumlah cash dan cash equivalent terhadap total aset yang dimiliki perusahaan. Penelitian menggunakan sumber data sekunder yang terdaftar di SP Capital IQ 690 observasi dengan teknik purposive sampling dalam pemilihan sampel dari seluruh perusahaan industri untuk negara Indonesia, Malaysia, Filipina dan Thailand periode 2015 – 2019. Hasil penelitian menunjukan bahwa profitabilitas berpengaruh secara negatif terhadap cash holding. Serta, net working capital dan cash flow berpengaruh secara positif terhadap cash holding. Penelitian ini juga menunjukan bahwa ukuran perusahaan sebagai variabel moderasi memperlemah pengaruh positif profitabilitas terhadap cash holding. Sedangkan ukuran perusahaan sebagai variabel moderasi memperkuat pengaruh negatif net working capital terhadap cash holding dan ukuran perusahaan sebagai variabel moderasi memperkuat pengaruh positif cash flow terhadap cash holding
Pengaruh Periode Politik, Dukungan Politik, Pertumbuhan PAD dan Pertumbuhan Belanja Daerah Terhadap Budget Forecast Error
Full text linkPenelitian ini bertujuan untuk mencari pengaruh periode politik, dukungan politik, pertumbuhan pendapata asli daerah dan pertumbuhan belanja daerah terhadap kesalahan peramalan anggaran , penelitian ini menggunankan data LKPD BPK 2010-2015 website pemerintah daerah dan puskapol.ac.id , pemilihan sampel menggunakan purposive sampling dengan sampel sebanyak 51 pemerintah daerah, analisis data menggunakan descriptive statistik, uji asumsi klasik dan uji hipotesis, hasil dari penelitian ini pertumbuhan dukungan politik, pendapatan asli daerah dan pertumbuhan belanja daerah berpengaruh positif terhadap kesalahan peramalan anggaran sedangkan periode jabatan berpengaruh negatif terhadap kesalahan peramalan anggaran
TINGKAT PENDIDIKAN, PEMAHAMAN AKUNTANSI, DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP PENERAPAN SAK ETAP
Full text linkThis study aims to obtain empirical the effect of education level, understanding of accounting, and utilization of information technology on the application of Financial Accounting Standards for Entities without Public Accountability (FAS-EWPA/ SAK ETAP) based on computerization. The object in this study is cooperatives in Kedungwaru District, Tulungagung Regency, which totals 136 units. A questionnaire was selected either through a paper-based survey questionnaire or an online survey so that information is obtained in the form of primary data. The research method used is quantitative associative with multiple regression analysis using the SPSS 26 tool. The results of this study indicate that education level and utilization of information technology partially affect the application of computerized-based SAK ETAP, while accounting understanding partially does not affect the application of computerized-based SAK ETAP. Simultaneous testing shows that education level, accounting understanding, and utilization of information technology affect the application of computerized-based SAK ETAP
IS GENDER IMPORTANT TO FIRM PERFORMANCE? EVIDENCE FROM BUSY CEO
Full text linkThis study investigates whether CEO busyness have an impact on company performance,and if this relationship is moderated by female CEOs by analyzing all company sectors apart from finance, insurance, and property that are included in the Kompas 100 index listed on the Indonesia Stock Exchange (IDX) in the 2017-2020 period. Our findings have shown that the presence of a busy CEO will cause a decrease in company performance. In addition, we also found that negative relationship is stronger in companies whose CEOs are female. For firms and shareholders,our findings indicate that it is not a good idea for CEOs to hold more than one outside directorships, especially those who occupy the position of CEO are female. Our results suggest that restrictions on CEO busyness would be beneficial to shareholders
Faktor Psikologi dan Keputusan Investasi Mahasiswa di Pasar Modal
Full text linkFaktor psikologi memainkan peranan penting dalam pengambilan keputusan investasi. Di bawah faktor psikologi, seseorang dapat mengambil keputusan secara tidak rasional. Hal ini akan berdampak pada adanya bias atau penyimpangan dari perkiraan resiko dan keuntungan yang ingin dicapai. Penelitian ini bertujuan untuk menguji apakah terdapat pengaruh antara herding, overconfidence, risk perception, dan personal financial needs terhadap keputusan investasi mahasiswa di pasar modal. Penelitian ini menggunakan metode survey pada mahasiswa program studi Akuntansi di Pekanbaru, Indonesia. Metode pengumpulan sampel menggunakan metode purposive sampling. Sampel yang diambil sebanyak 70 mahasiswa. Uji analisis data menggunakan metode regresi linier berganda. Hasil penelitian menunjukkan bahwa herding dan risk perception berpengaruh terhadap pengambilan keputusan investasi mahasiswa di pasar modal Sedangkan overconfidence dan personal financial needs tidak berpengaruh terhadap pengambilan keputusan investasi mahasiswa di pasar modal