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Faktor – Faktor yang Mempengaruhi Kepuasan Pengguna Sistem Informasi Pengelolaan Keuangan Daerah (SIPKD) pada Kalangan Pegawai Negeri Sipil
No full textThe Regional Financial Management Information System is an application developed by the Ministry of Home Affairs Directorate General of Regional Finance in the context of accelerating data transfer and efficiency in collecting regional financial data. One important aspect of utilizing the Regional Financial Management Information System is understanding the factors that influence the satisfaction of users of the Regional Financial Management Information System. This study regarding the use of SIPKD within the framework of the TAM theory and the Delone and Mclean Model (2003) to find out whether the system quality, information quality, service quality, infrastructure factors, and self-efficacy affect the satisfaction of SIPKD users. The Data collection method used in this study is a survey method by distributing questionnaires to respondents. The better the quality of the system, it will provide accurate and relevant quality information so that it helps the SIPKD users make the right decision. The services provided are of high quality and supported by the process of providing maximum internet connection infrastructure and facilities to provide SIPKD user satisfaction. Employees who use SIPKD have high self-efficacy. System quality, information quality, service quality, technological infrastructure factors, self-efficacy have a positive effect on SIPKD user satisfaction
PENELITIAN PENGHINDARAN PAJAK DI INDONESIA
Get PDFThis study aims to provide an overview of the development of tax avoidance research in Indonesia from 12 accredited national journals ranking 1 2. The study sample included 27 articles that researched tax avoidance in Indonesia over the 2012 – 2018 observation period. Mapping was done by classifying articles based on research topics (antecedents and consequences), population and research samples, tax avoidance proxies, and citation analysis (Hesford, Lee, Stede, Young, 2007). The mapping results show that the publication of the most tax avoidance research in Jurnal Akuntansi (22%). The antecedents topic dominates tax avoidance research and there are 28 antecedent variables from 23 articles. The most widely studied antecedent variable is corporate governance. The consequence topics are 4 articles with 5 variables. The dominating research sample was manufacturing companies (41%) and 63% of articles used a number of samples above 100. The most widely used tax avoidance proxies were ETR, Current ETR, and ETR Cash. The tax avoidance research citation rate reached 163 in the observation period and 67% of the articles received citations. The most cited topics are antecedents of corporate governance, company size, liquidity, leverage, and earnings management.PENELITIAN PENGHINDARAN PAJAK DI INDONESI
ANALYSIS OF FACTORS AFFECTING AUDITOR’S JUDGEMENTS: STUDY OF PUBLIC ACCOUNTING FIRM AUDITORS IN YOGYAKARTA
Get PDFAudit judgment is necessary because the audit cannot be conducted on all of the evidence. These evidence is used to express an opinion on the audited financial statements, so it can be said that the audit judgment also determining the outcome of the audit. This study aims to identify and analyze the factors that affect the auditor’s judgment in doing audit. This research was explorative research. The research methodology used in this research was factor analysis method. Technique used in collecting the data was questionnaire technique. The questionnaires were delivered to 72 auditors in public accounting firms in Yogyakarta. Fifty-six questionnaires (78%) were returned complete and could be processed. The results of the data analysis show that the auditor’s judgments in doing audit are influenced by factors of audit tenure, risk, professionalism, and attitude. Audit tenure becomes the dominant factor because it has the largest eigenvalues of 6.240. The implications of this study is that public accounting firms are expected to be aware to the audit tenure so close relationship will not exist that would affect the independence and objectivity of the auditor
Determinan Kepatuhan Wajib Pajak Orang Pribadi dalam Pemenuhan Kewajiban Perpajakannya di Lembaga Pendidikan Yayasan Swasta Katolik
Get PDFThis study aimed to give empirical evidences about the effect of knowledge of taxes, taxes sanction, taxes service quality, and administration system/taxes policy to the taxpayer complience . The population in this study was 508 employees who are taxpayers in three catholic Private Education Foundations in Banjarmasin, Sibolga and Nias. The Foundations were Anawim, Santa Maria Bunda Berbelas Kasih and Santa Maria Gracia, The data were collected from the output of questionnaires which were given to the respondents. The sampling technique used purposive sampling with 251 samples.The results showed that there was a positive effect of knowledge of taxation, taxation sanctions and tax service quality on taxpayer compliance because of having knowledge but because they did not have the background in taxation knowledge and also strict taxation sanctions and good service quality affected taxpayer compliance in fulfilling their obligations while the administration system / tax policy does not affect the responsibility of the taxpayer because it directly does not feel the benefits directly and also feels it has been obedient because it has been cut directly by the treasurer so that it ignores the annual SPT report which is a WP obligation
PERBANDINGAN KINERJA PEMERINTAH DAERAH DI INDONESIA
Get PDFThis study aims to compare the performance of district / city governments in Indonesia that obtain WTP and Non-WTP opinion from BPK RI for 2014-2016 period. The financial performance variables are measured by financial ratios (decentralization degree ratio, independence ratio, effectiveness ratio , growth ratio) and performance of local government administration are measured by performance evaluation score of local government administration (EKPPD score). Sampling method using purposive sampling with judgment sampling technique. The sample in this study 216 districts / cities, consisting of 108 districts / cities that obtain WTP opinion and 108 districts / cities that obtain Non-WTP opinion. Hypothesis testing using nonparametric test ‘Mann-Whitney U Test’. The results of this study, state that the financial performance of local government and performance of local government administration on district / city governments in Indonesia that obtain WTP opinion is significantly different and better than district / city governments in Indonesia that obtained Non-WTP opinion. This difference shows that district / city government that obtain WTP opinion has proven to be better in terms of financial management and local government administration compared to those who obtain Non WTP opinions
CONFLICT OF INTEREST DAN INDEPENDENSI AUDITOR PADA KANTOR AKUNTAN PUBLIK DI BALI
Get PDFThis study aims to examine the effect of conflict of interest and independence on auditor performance at the Public Accounting Firm in Bali with quantitative research methods. The population in this study were auditors registered in the directory of the Institute of Public Accountants in Bali amounting to 67 auditors, which at the same time made the whole population sampled or called total sampling. The sampling technique used is a non-probability sampling method with saturated samples or census techniques. To test the influence between variables, OLS (Ordinary Least Square) Multiple Linear Regression is used. The results of this study are the conflict of interest variables and independence have a significant positive effect on the performance of the aduitor registered at the Public Accounting Firm in Bali
Kontruksi Etika Maduraisme Dalam Kode Etik Akuntan Profesional: Internalisasi Nilai “Gaik Bintang” Dalam Etika Profesi Akuntan
Get PDFThis article has objectives to concots values of madurese culture’s local wisdoms in order to build the concept of accounting profession’s code of ethics in Indonesia holitically. The main foundation of the holistic accounting profession’s code of ethics in Indonesia is the local wisdoms in which are taken from the madurese culture from the madura folk song entitled “Ghai’ Bintang”. Ghai’ Bintang lyrics are full with God’s value that is implemented in honesty value and this is one of the charasterics of madura people in their daily life. The holistic concept will be very important in this research as the foundation that will be internally fused in the building of the holisctic Indonesian Accountant Code of Ethics with the Ghai’ Bintang song. The Holistic approach is a way in a research in building new concept from the previous one. This research has produced the holisctic Indonesian Accountant Code of Ethics in which based on the values of knowledge principles, competence, defenselesness, grateful, and happiness. Those five principles must be covered with hinesty value as the spearhead of moral that has to be owned by each accountant. Those principles are part of the transformation of God Values that must be applied by every human being in the earth. Thus, this is also a responsibility for each accountant when they take action in their professional activities. Moreover, the implementation of Madura local culture ethical value may become a new foundation of the reformation of accounting profession’s code of ethics in Indonesia in this industry revolution era
PERAN INDEPENDENSI, TEKANAN WAKTU, KOMPLEKSITAS TUGAS, DAN PENGALAMAN AUDITOR TERHADAP KUALITAS AUDIT
Get PDFThe purpose of this study is to examine the effect of independence, time pressure, task complexity, and auditor experience on audit quality at the Public Accounting Firm in Bali. The population in this study were 13 public accounting firms with 112 auditor respondents. The number of samples used was 55 respondents, with a purposive sampling sample determination method using a minimum criteria of working 2 years on KAP. The data analysis technique used is multiple regression analysis. The results of this study find that auditor independence and experience have a positive effect on audit quality while time pressure and task complexity do not affect audit quality. Auditors are expected to be able to maintain and enhance their independence, which can be used in maintaining relationships with clients and attitudes to make decisions that are not affected by other parties. The increasing auditor experience makes the auditor more professional so that time constraints and task complexity do not decrease audit quality. The higher the auditor's experience in audit activities, the higher the auditor able to produce better audit quality
PENGARUH LOCAL GOVERNMENT WEALTH, INTERGOVERNMENTAL REVENUE DAN OPINI AUDIT TERHADAP PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH PROVINSI DI INDONESIA SECARA ONLINE
Get PDFThe aim of this article is to examine the extent of the influence of local government wealth, intergovernmental revenue and audit opinion on disclosure of online financial statements of provincial governments in Indonesia.. The data of this research comprise 128 out of 32 provincial governments in Indonesia during 2014-2017, using purposive sampling method. The analysis techniques used were logistic regression. The results of this study show that the local government wealth and intergovernmental revenue has positive significant influence on disclosure of online financial statements, while audit opinion do not have significant influence on disclosure of online financial statements
MENUJU SISTEM PENGENDALIAN MANAJEMEN BERTANGGUNG JAWAB SOSIAL STUDI PADA PT. PELINDO MARINE SERVICE SURABAYA
Get PDFThis study has two objectives. First, to find out how corporate social responsibility (CSR) is defined, and second, to find out whether CSR has been integrated in the management control system (MCS). The theoretical foundation is built from various research articles and literature on corporate social responsibility and management control systems. The object of this research was PT. Pelindo Marine Service Surabaya (PT. PMS). The data in this study comes from interviews with company management.The findings in this study are that the company cannot determine the objectives of social responsibility related to its stakeholders. This contributes to the absence of integration of social responsibility into the MCS. The lack of social responsibility goals related to stakeholder groups has caused the integration of these aspects into MCS to be hampered, and this has the potential to reflect the organization's seriousness in following its stakeholder approach