Media Riset Akuntansi, Auditing & Informasi
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ANALISIS SENGKETA PAJAK ATAS PEMBATASAN PERBANDINGAN UTANG DAN MODAL PERUSAHAAN
Full text linkThis study aims to analyze the causes of thin capitalization disputes after the implementation of related rules (PMK Number 169/PMK.010/2015 (PMK-169)) based on the Tax Court\u27s decision from 2019 to 2022. The research method is qualitative using a triangulation approach by conducting content analysis and documents, interviews and data triangulation using more than one data source over several time periods. The results of the research show that there has been an increase in the number and causes of disputes related to thin capitalization after the implementation of regulations. This is due to the use of a fixed ratio of debt and equity of 4:1 which is seen as not in accordance with the characteristics of the business and does not reflect fairness in business. The cause of the dispute also comes from the weakness of the examiner\u27s correction basis in proving fairness and the existence of tax evasion efforts. This research has implications for efforts to minimize the occurrence of tax disputes in the future, accelerate tax dispute resolution and increase literacy, especially related to thin capitalization in Indonesia
DAMPAK ASIMETRI INFORMASI, ESOP, KUALITAS AUDIT TERHADAP MANAJEMEN LABA DENGAN VARIABLE PEMODERASI KESULITAN FINANSIAL
Full text linkThe fundamental purpose of this research is to obtain empirical evidence about the influence of information asymmetry, Employee Stock Ownership Program (ESOP), and audit quality on the practice of earnings management using discretionary revenue components of manufacturing firms in Indonesia and examine the moderating effect of financial distress on these factors. Firms used as references are manufacturing companies in the basic materials, industrials, consumer non-cyclical, consumer cyclical, and healthcare pharmaceuticals sectors listed in the Indonesia Stock Exchange from 2019-2021. This study uses purposive sampling method with panel data moderation and obtains total of 546 sample data units. Based on the research conclusion, information asymmetry can trigger a higher risk of earnings management, while the existence of an ESOP and audit quality can be used to suppress earnings management. Financial distress itself has no direct effect on earnings management. Financial distress has not been proven to strengthen the positive influence of information asymmetry or weaken the negative influence of the ESOP. Meanwhile, the financial distress conditions can weaken the role of audit quality in an effort to minimize earnings management practices of the company
INTERNET FINANCIAL REPORTING: A SYSTEMATIC LITERATURE REVIEW
Full text linkThis study aims to develop a study of specific features by examining current developments in online reporting. This is important to improve researchers\u27 understanding of the development of the topic "Internet Financial Reporting". A comprehensive review of the existing literature disclosure index shows that different researchers use different dimensions to represent the IFR index. These differences contribute to the variation of findings among researchers and have not been able toclearly summarize the phenomenon and its determinants. Therefore, the dimensions of the IFR disclosure index are important to study. This study specifically analyzes papers published in scopus. The most widely used disclosure index criterion in IFR is to distinguish the content and presentation of IFR (eight researchers). Then, there were two researchers who used the total IFR criteria. Previous research has also distinguished the criteria for disclosure index into financial and non-financial information and distinguished the disclosure index criteria into IFR and IFR content in general. Then, previous studies have also used 3 IFR disclosure indices at once consisting of dummy, degree IFR, and scope IFR. In addition, some researchers only use 1 IFR disclosure index. Further research is expected to use intervening and moderating variables in IFR research
CORPORATE RESPONSIBILITY AND CORPORATE RESILIENCE IN INDONESIA - AT THE BEGINNING OF THE COVID PANDEMIC
Full text linkThis study examines the effect of corporate social responsibility in terms of corporate responsibility to shareholders, employees, suppliers, customers and consumers, the environment, and society on corporate resilience during the Covid-19 crisis. Resilience has stability and flexibility dimensions. The focus of this research is on the flexibility dimension. This quantitative study used data from 2020 when the Covid-19 outbreak began in Indonesia. One hundred four non-financial companies listed on the Indonesia Stock Exchange were selected as samples for this study. The results showed that the company\u27s responsibility to the environment and society positively affected corporate resilience. The company\u27s responsibility to suppliers, customers, and consumers has a negative effect on corporate resilience. Meanwhile, the company\u27s responsibility to shareholders and employees does not affect corporate resilience. The results show that not all aspects of corporate social responsibility affect corporate resilience during the first year of the Covid-19 crisis
DEVELOPMENT OF NON-PROFIT ACCOUNTING INFORMATION SYSTEMS
Full text linkThis research is included in information system development research. The output product of this research is an Accounting Information System. The stages used in this study adapt the waterfall model from Pressman. Implementation of web-based system development using MySQL database on PHPMyAdmin. MySQL is one of the Database Management System (DBMS). The backend development of the accounting information system of this non-profit organization focuses on system logic starting from input, process and output. Input financial transactions in cash and bank as well as transactions that affect capital excluding income and costs. Automatically processes the inputted data in the report recapitulation according to the primary key that is set. Cash, bank, and capital transaction inputs are automatically recorded in the cash, bank and capital ledger, income ledger, expense ledger, income details, expense details, cash flow, and year-end reports. The output of the inputted report is a print preview to print the report by connecting to the hardware (printer). The testing procedure in this study was carried out with 2 tests, namely white-box testing, testing of the buttons on the system and black-box testing, testing of functions or processes that occur in the system. The data obtained from the results of filling out a set of instruments in the form of a questionnaire given to experts and users to assess the feasibility of the developed system. The results of the development research state that the accounting information system for non-profit organizations is feasible to be applied. This is evidenced by the results of the validation test of material experts, technology experts, and trials to users who are in the outstanding categories. The average on the material expert validation test shows the outstanding category with a score of 4.8. Technology experts show the outstanding category with a score of 4.78. Meanwhile, the trials on users belong to the very good category with a score of 4.7
DO GOOD CORPORATE GOVERNANCE (GCG) AND INTEGRATED CORPORATE GOVERNANCE (ICG) IMPROVE PERFORMANCE AND REDUCE FRAUD IN INDONESIAN PUBLIC BANKING?
Full text linkTujuan dari penelitian ini adalah untuk menguji apakah penerapan GCG dan ICG meningkatkan kinerja dan mengurangi fraud pada perbankan umum di Indonesia dengan menggunakan Asset Quality sebagai variabel moderasi. Penelitian ini merupakan penelitian kausalitas dengan sampel 27 bank pada periode 2015-2018. GCG dan ICG dinilai menggunakan analisis isi atas pengungkapan yang tersedia dalam laporan tahunan bank. Kinerja diukur dari kinerja saham dan kinerja keuangan. Fraud diukur berdasarkan Beneish M. Score (2009) menggunakan 5 (lima) indeks yang mengukur DSRI, GMI, AQI, SGI, dan TATA. Model Persamaan Struktural Partial-Least Square (PLS-SEM) digunakan dalam pengujian model penelitian. Hasil penelitian ini menunjukkan bahwa GCG berpengaruh positif terhadap Kinerja Saham, dan Kinerja Keuangan serta berpengaruh negatif terhadap Fraud. Sedangkan ICG berpengaruh positif terhadap Kinerja Saham, dan Kinerja Keuangan, namun tidak berpengaruh terhadap Fraud. Variabel kontrol Leverage (Lev) berpengaruh negatif terhadap Kinerja Saham, Capital Adequacy Ratio (CAR) berpengaruh positif terhadap Kinerja Keuangan, dan Loan to Deposit Ratio (LDR) berpengaruh positif terhadap Fraud. Kualitas Aset sebagai variabel pemoderasi dapat memperkuat pengaruh GCG terhadap Kinerja Keuangan dan Fraud. Hal ini juga dapat memperkuat pengaruh ICG terhadap Kinerja Keuangan. Namun variabel pemoderasi Kualitas Aset tidak memperkuat pengaruh GCG terhadap Kinerja Saham, juga tidak memperkuat pengaruh ICG terhadap Kinerja Saham dan Fraud. Pada F-Test, GCG dan ICG secara simultan berpengaruh terhadap Kinerja Saham, Kinerja Keuangan, dan Fraud.
The purpose of this study is to examine whether the implementation of GCG and ICG increase performance and reduce fraud on public banking in Indonesia while using Asset Quality as a moderating variable. This study is a causality study with 27 banks as samples on the period of 2015-2018. GCG and ICG assessed using content analysis on disclosures that are available in the bank\u27s annual report. Performance is measured from stock performance and financial performance. Fraud is measured based on Beneish M. Score (2009) using the 5 (five) indexes measuring DSRI, GMI, AQI, SGI, and TATA. Partial-Least Square Structural Equation Model (PLS-SEM) was used in testing the study model. The result of this study showed that the GCG impact positively on the Stock Performance, and Financial Performance and impact negatively on Fraud. ICG on the other hand impact positively on Stock Performance, and Financial Performance, however, there is no influence against Fraud. The control variable Leverage (Lev) shows a negative influence on Stock Performance, the Capital Adequacy Ratio (CAR) shows a positive influence on Financial Performance, and the Loan to Deposit Ratio (LDR) shows a positive influence on Fraud. Asset Quality as a moderating variable can strengthen the influence of GCG on Financial Performance and Fraud. It can also strengthen the influence of ICG on Financial Performance. However, the moderating variable Asset Quality did not strengthen the influence of GCG on Stock Performance, nor did it strengthen the influence of ICG on Stock Performance and Fraud. In F-Test, GCG and ICG were simultaneously affecting the Stock Performance, Financial Performance, and Fraud
TATA KELOLA PEMERINTAHAN PUSAT DALAM PENGEMBANGAN KABUPATEN TAPANULI UTARA
Full text linkRiset ini bermaksud untuk mengevaluasi apakah pengembangan Kabupaten Tapanuli Utara yang terletak di Provinsi Sumatera Utara berhasil atau tidak ditinjau dari analisis laporan keuangan pemerintah daerah dari 8 aspek pengukuran antara lain: Proporsi Otonomi Finansial Daerah, Proporsi Ketidakmandirian Finansial Daerah, Proporsi Ukuran Desentralisasi Fiskal, Proporsi Keefektifan PAD, Proporsi Keefisienan PAD, Proporsi Keefektifan Pajak Daerah, Proporsi Keefisienan Pajak Daerah dan Proporsi Ukuran Sumbangan BUMD. Riset ini adalah riset deskriptif kuantitatif dengan Subjek Riset informasi Finansial pemerintah daerah selama tahun 2013-2020, dan objek riset Informasi Realisasi Anggaran, Neraca, dan Informasi Rincian Penerimaan PAD Kabupaten. Teknik pengumpulan data yang dipakai adalah metode dokumentasi. Teknik analisis data yang dipakai adalah analisis proporsi finansial. Hasil riset menunjukkan, dari 8 (delapan) proporsi pengukuran analisis laporan keuangan pemerintahan daerah terdapat kabupaten Pakpak Barat mengalami kegagalan dalam pengembangan ditinjau 5 (lima) proporsi yaitu Proporsi Otonomi Finansial Daerah, Proporsi Ketidakmandirian Finansial Daerah, Proporsi Ukuran Desentralisasi Fiskal, Proporsi Keefisienan PAD, Proporsi Keefisienan Pajak Daerah, sedangkan kabupaten Toba hanya memiliki kelemahan pada Proporsi Ukuran Desentralisasi Fiskal, Kabupaten Humbang Hasundutan hanya lemah pada Proporsi Keefektifan PAD sedangkan Kabupaten Samori lemah dari Proporsi Ukuran Sumbangan BUMD, berarti bisa diambil kesimpulannya secara keseluruhan pemerintah pusat telah berhasil melakukan pengembangan Kabupaten Tapanuli Utara
DETERMINAN KECURANGAN AKADEMIK MAHASISWA AKUNTANSI DI MASA PANDEMI COVID-19
Full text linkThis research aims to determine the determinants of academic fraud of accounting students during the Covid-19 pandemic using the fraud diamond dimension. The independent variables in this study are pressure, opportunity, rationalization and ability. Primary data collection is done through online surveys using questionnaire instruments through google form. The respondents obtained were as many as 161 accounting students, who were deleted as many as 27 accounting students and who were processed and analyzed as many as 134 accounting students. The results of this study showed that pressure and rationalization had a positive effect on academic fraud of accounting students during online learning, opportunities had no effect on academic cheating of accounting students during online learning and the ability to negatively affect the academic fraud of accounting students during online learning
OPTIMIZING BUSINESS PERFORMANCE IN PROPERTY MANAGEMENT WITH GREEN BUILDING EVIDENCE IN INDONESIA
Full text linkIndonesia has not widely implemented green buildings although such buildings offer many benefits to their occupants and property management firms. In this respect, this study seeks to test the effect of green buildings on business performance. This research expands GBCI’s green building indicators with an indicator of continuous and design process to operationalize the green building variable. Meanwhile, the measurement of business performance refers to the balanced scorecard for sustainability (BSCS) concept that adds the environmental perspective into the conventional BSC. Surveying 126 manager respondents representing 89 green and non-green buildings, the study finds that green building implementation positively affects business performance. Thus, our hypothesis is empirically supported.
EFEKTIVITAS PENGGUNAAN E-BUPOT 23/26
Full text linkThis study aims to analyze the influence of the variables of quality system and user satisfaction on the effectiveness of use e-Bupot 23/26 with taxation understanding as a moderating variable by testing hypotheses that have been formulated previously. This type of research is descriptive with a quantitative approach. This study uses primary data with distributed questionnaire to corporate taxpayers who are registered with Tax Office of Central Jakarta and the sample were 69 respondents using convenience sampling. The analytical method used is Multiple Regression with statistic tools SPSS. The results of this study indicate that quality system have a positive effect and user satisfaction not have a positive effect on the effectiveness of use e-Bupot 23/26. The taxation understanding can not strengthen positive effect quality system and user satisfaction on the effectiveness of use e-Bupot 23/26.
Penelitian ini bertujuan untuk menganalisis pengaruh variable kualitas sistem dan kepuasan pengguna terhadap efektivitas penggunaan e-Bupot 23/26 dengan pemahaman perpajakan sebagai variabel moderasi dengan melalui pengujian hipotesis yang telah dirumuskan sebelumnya. Jenis penelitian ini deskriptif dengan pendekatan kuantitatif. Penelitian ini menggunakan data primer yaitu menyebarkan kuesioner kepada wajib pajak badan yang terdaftar di KPP Madya Jakarta Pusat dan sample sebanyak 69 responden dengan cara convenience sampling. Metode analisis yang digunakan adalah Regresi Berganda dengan alat uji software SPSS. Hasil penelitian ini menunjukkan bahwa kualitas sistem berpengaruh positif dan kepuasan pengguna tidak berpengaruh positif terhadap efektivitas penggunaan e-Bupot 23/26. Untuk pemahaman perpajakan tidak dapat memperkuat pengaruh positif kualitas system dan kepuasan pengguna terhadap efektfitas penggunaan e-Bupot 23/26