Jurnal Akuntansi

Moderation Of Firm Size On The Effect Of Financial Performance On Tax Avoidance

Henny Wirianata — 2024-09-30

This research was conducted to determine the influence of profitability, leverage, capital intensity, CSR, and firm size on tax avoidance and how firm size moderates this influence. The data in the research was taken using purposive random sampling by determining criteria from companies in the energy, basic materials, industrial, primary and secondary consumer goods sectors listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021. The data were processed and analysed using multiple regression and moderated regression analysis using Eviews 10. The research results show that profitability has a positive and significant influence on tax avoidance, and leverage has a negative and significant influence on tax avoidance. Capital intensity, CSR activities and firm size do not influence tax avoidance. The research results also show that firm size can moderate the influence of leverage and capital intensity on tax avoidance.

Independence, Competence, Objectivity, Ethics And Auditor Experience On Auditor Quality

Wuri Septi Handayani — 2024-09-30

This study aims to examine and analyse the influence of Independence, Competence, Objectivity, Auditor Ethics, and Auditor Experience on the Audit Quality of Auditors of Public Accountant Offices in South Jakarta in 2023. The sample in this study was an auditor who worked in 10 public Accountant Offices in South Jakarta. The sampling method used is a Purposive Sampling Method. The primary data used in this study was obtained directly from respondents. The data collection method used was a questionnaire method with 98 respondents as many respondents. Analysis of the data used is multiple linear regression analysis and using the Partial Least Square (SmartPLS) program version 3.2.9 for Windows Partial Least Square (SmartPLS) version 3.2.9 for Windows. The results of the tests showed that independence, competence, objectivity, auditor ethic, and auditor experience significantly positively affect audit quality.

Behavioural Reasoning Theory Perspectives: Hospitality Accounting System Adoption

I Gusti Kadek Anggiriska Dwiyanti — 2024-09-30

This study delves into the behavioural intention to adopt Hospitality Accounting Systems (HAS) in Bali's villa accommodation sector, employing the Behavioral Reasoning Theory (BRT) framework. Through a representative sample of 363 villa owners or managers, utilising the PLS-SEM technique, it explores how personal values, reasons for and against, and attitudes influence HAS adoption intentions. The findings underscore the significant impact of attitude on adoption intentions, with values significantly affecting attitude and reasons for and against. Interestingly, while reasons for directly influence intention, reasons against have the opposite effect. Future research avenues could explore additional factors influencing technology adoption and delve into the long-term implications of technology integration on organisational performance and user satisfaction. This study enriches theoretical frameworks and offers actionable insights for enhancing technology adoption in the hospitality industry and beyond.

Public Accounting Firm's Quality Control Standard In Risk-Based Perspective: Is It Important?

Antoni Siahaan — 2024-09-30

Pandemic Covid 19 has impacted every business operation worldwide and increased business risk. Auditors' responsibility to provide audit quality has become more prevalent. This study aims to get empirical evidence of auditor experience, auditor industry specialisation, and audit risk on audit quality during the COVID-19 pandemic. The research methods used quantitative with a survey approach; data gathered by a survey of Auditor. The result finds that during turbulent economic situations, the need for auditor experience and auditor's industry specialists has increased to mitigate the audit risk. Auditor experience and auditor industry specialists were needed to promote audit quality with low audit risk. The study has proved that auditor experience, industry specialisation, and audit risk impact audit quality. Assessing the auditor and public accounting firm using quality control standards from risk-based perspectives is urgently required. Other studies may investigate the issues using qualitative methods to get a deeper understanding.

Strengthening Fraud Control Plan For Investigative Audit And Probity Audit In Fraud Detection

Muhammad Wahyuddin Abdullah — 2024-09-30

The high number of corruption cases in local governments in Indonesia demands increased government attention to fraud cases. Opportunity for fraud can start from the planning stage to follow-up so that appropriate preventive and repressive handling efforts are needed. The Financial and Development Supervisory Agency has developed a fraud control plan and probity audit guidelines that are expected to be a solution to eradicate fraud in local governments. This study aims to analyse the effect of implementing investigative and probity audits on strengthening the fraud control plan in detecting fraud by auditors of the Financial and Development Supervision Agency of South Sulawesi and West Sulawesi. This study used quantitative with multiple linear analysis with Smart PLS 3.0 Software. Results found that investigative and probity audits positively affect fraud detection. Meanwhile, the fraud control plan does not strengthen the relationship between investigative and probity audits to fraud detection.

Acceptance Of Accounting Information Systems For Non-Profit Organizations

Carolina Lita Permatasari — 2024-09-30

This study aims to determine how much users accept accounting information systems when preparing financial reports. Quantitative methods with path analysis techniques are used in this study to facilitate analysis. The population and samples in this study were 30 respondents from users of the accounting information system of the Brayat Pinuji Foundation social organisation with ten social care units spread across the territory of Indonesia. The results obtained from this study are a significant positive effect of perceived convenience on perceived usefulness: perceived convenience on attitude of use, perceived usefulness on attitude of use, perceived convenience on the intensity of usage behaviour, perceived usefulness on the intensity of usage behaviour; usage attitude on the intensity of usage behaviour; and the intensity of usage behaviour on the real use of accounting information systems.

CSR's Role In Tax Avoidance: Impact Of Financial Performance And Green Accounting

Muhammad Ivanda — 2024-09-30

This research examines how financial performance, green accounting, and corporate social responsibility (CSR) affect tax avoidance in IDX-listed mining companies between 2019 and 2022. This quantitative research employed multivariate correlational methods to analyse financial information from 23 coal mining companies. The variables are measured using the Effective Tax Rate (ETR) for tax avoidance, the GRI version 4 index for CSR, the Return on Assets (ROA) for financial performance, and the dummy technique for green accounting. Smart PLS uses Partial Least Square (PLS) for data analysis, including validity, reliability, and structural model assessments. The research found that financial success increases tax avoidance more than green accounting. CSR, which affects corporate tax avoidance, is also improved by green accounting. Corporate social responsibility mediates the relationship between green accounting and tax avoidance, not financial success and tax avoidance. This research shows that corporate social responsibility (CSR) mediates green accounting and tax avoidance.

Transfer Pricing Decisions: Tax Income, Exchange Rate, Tunneling Incentive and Multinationality

Ismi Raihan Nadhira — 2024-09-30

Transfer pricing can be misapplied by the company by transferring taxable income to subsidiaries and companies with special relationships to significantly push down the tax expense. This research aims to determine factors that can affect transfer pricing decisions. Those factors include tax income, exchange rates, tunnelling incentives, and multinationals. The research object of this research is a company from the consumer non-cyclical sector listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021. The samples are eight companies selected with purposive sampling technique, resulting in 40 observation data. The analysis technique implemented in this research is panel data regression tested Eviews12. This research reveals that tax income and tunnelling incentives negatively influence transfer pricing decisions. At the same time, the exchange rate and multi-nationality do not affect transfer pricing decisions. Variable tax income, exchange rate, tunnelling incentives, and multinationals have simultaneously affected transfer pricing decisions.

Impact Corporate Taxpayer Compliance On Tax Revenue Growth With Tax Audit Moderation

Muhammad Yamin Noch — 2024-09-30

This study examined the effect of tax audits and corporate taxpayer compliance on increasing tax revenue, focusing on corporate taxpayers at KPP Madya Makassar. A quantitative approach was employed, using secondary data collected from 12 corporate taxpayers annually from 2015 to 2018, resulting in 48 observations. Data analysis included descriptive statistical tests, classical assumption tests, and hypothesis testing through linear regression. The results indicated that while the Taxpayer Compliance Level and Tax Audit had positive coefficients, neither variable significantly affected tax revenue. Additionally, the interaction between Taxpayer Compliance and Tax Audit did not significantly moderate the impact on tax revenue. These findings suggest that although tax audits have a role in monitoring compliance, they do not substantially moderate the relationship between taxpayer compliance and tax revenue. This study provides valuable insights for tax authorities and policymakers in designing strategies to enhance compliance and optimise tax audits.

Volatility Index, Exchange Rate, Economic Growth On Stock Indexes

Asriani Junaid — 2024-09-30

This study aims to analyse the effect of economic growth on the stock price index in Indonesia and Malaysia during the COVID-19 pandemic. Using regression analysis, this study measures the relationship between economic growth and the stock price index, focusing on both countries' fiscal and monetary policies. The results show that economic growth has a positive and significant effect on the stock price index in Indonesia and Malaysia, reflecting investors' optimism towards the economic outlook. Economic stimulus policies and monetary measures the government and central bank take are essential in supporting economic recovery and stock market stability. This research provides important insights for investors in making more informed investment decisions based on economic growth indicators. This study also emphasises the importance of responsive and coordinated economic policies to support economic growth and stock market stability in times of crisis.