Jurnal Akuntabilitas Manajemen Pendidikan最新文献_第9页

TAX AVIODANCE DAN FAKTOR DETERMINAN PADA PERUSAHAAN PERTAMBANGAN SUBSEKTOR BATUBARA YANG TERDAFTAR DI BEI 向北注册的煤炭采矿业公司承诺的税率和保证因素

Jurnal Akuntabilitas Manajemen Pendidikan Pub Date : 2022-01-31 DOI: 10.29259/ja.v16i1.15804

R. Tjandrakirana, Ermadiani Ermadiani, A. Budiman

引用次数: 1

THE EFFECT OF MACHIAVELLIANISM ON ETHICAL PERCEPTION OF TAX EVASION WITH GENDER AS MODERATING VARIABLE 马基雅维利主义对偷税伦理知觉的影响，性别为调节变量

Jurnal Akuntabilitas Manajemen Pendidikan Pub Date : 2022-01-31 DOI: 10.29259/ja.v16i1.14230

Ellyzabeth Putri Vizandra, E. Sudaryati

引用次数: 0

FAKTOR-FAKTOR YANG MEMPENGARUHI NIAT MELAKUKAN WHISTLEBLOWING 影响吹口哨意图的因素

Jurnal Akuntabilitas Manajemen Pendidikan Pub Date : 2022-01-31 DOI: 10.29259/ja.v16i1.12871

Ridha Aurila, Devi Narulitasari

引用次数: 1

INDIVDIDUAL TAXPAYER OPPORTUNITIES ON TAX COMPLIANCE 个人纳税人税务合规的机会

Jurnal Akuntabilitas Manajemen Pendidikan Pub Date : 2022-01-31 DOI: 10.29259/ja.v16i1.15321

Prianto Budi Saptono, Muhammad Akbar Aditama

{"title":"INDIVDIDUAL TAXPAYER OPPORTUNITIES ON TAX COMPLIANCE","authors":"Prianto Budi Saptono, Muhammad Akbar Aditama","doi":"10.29259/ja.v16i1.15321","DOIUrl":"https://doi.org/10.29259/ja.v16i1.15321","url":null,"abstract":"The OECD provides recommendations to improve taxpayer compliance in Indonesia by reducing tax avoidance practices. However, most of the research conducted in Indonesia currently discusses individual taxpayers' economic, psychological or moral factors, intending to encourage taxpayers to comply voluntarily. Meanwhile, Kleven et al. argue that this tax avoidance can occur if the Taxpayer has the opportunity to avoid it. Therefore, the Withholding tax system avoids a tax system that can be used as a solution in closing the opportunity for individual taxpayers to do so. This research uses a quantitative approach with descriptive analysis techniques and linear regression models with the research location being carried out at the Jakarta Matraman Tax Service Office. The analysis results show that third parties as a form of supervision and closing the opportunity for individual taxpayers to avoid tax have a positive and significant effect of 73% on tax compliance. Every Taxpayer has an opportunistic attitude to avoid tax, but if there is supervision from a third party, then the Taxpayer tends to comply with his tax obligations. Thus, tax reporting by third parties can reduce the opportunity for taxpayers to avoid taxes and improve tax compliance","PeriodicalId":30918,"journal":{"name":"Jurnal Akuntabilitas Manajemen Pendidikan","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88786721","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Modal Intelektual Islam dan Ukuran Perbankan terhadap Kinerja Maqashid Syariah 伊斯兰知识资本和银行衡量伊斯兰教的表现

Jurnal Akuntabilitas Manajemen Pendidikan Pub Date : 2021-10-29 DOI: 10.15408/akt.v14i2.22507

Y. Rahma, A. Atiqah

{"title":"Modal Intelektual Islam dan Ukuran Perbankan terhadap Kinerja Maqashid Syariah","authors":"Y. Rahma, A. Atiqah","doi":"10.15408/akt.v14i2.22507","DOIUrl":"https://doi.org/10.15408/akt.v14i2.22507","url":null,"abstract":"The high level of public trust in the growth of the world of Islamic banking makes Islamic banking have to think about changing strategies based on Islamic intellectual capital and performance based on Islamic maqashid with the role and size of banking as a strong supporter. This research aims to examine that Islamic Intelectual Capital (IIC) and size of banking influence toward Maqashid Syariah Performance (MSP). This research used a sample of Islamic banking in Indonesia listed in the FSA the period 2014 to 2018. Methods using moderated regression analysis. The results of this research prove that Islamic Banking Value Added of Human Capital (IBVAHU) has negative effect toward MSP at significance level 10%. Islamic Banking Value Added of Capital Employed (IBVACA) and Islamic Banking Value Added of Structure Capital (IBSTVA) have not effect as partially toward of MSP. Size of banking has not effect toward Maqashid Syariah Performance (MSP). Size of banking cannot moderate relationship between IBVACA and IBSTVA toward of MSP. But Size of banking can moderate relationship between Islamic Banking Value Added of Human Capital (IBVAHU) toward of MSP.How to Cite:Rahma, Y., & Atiqah. (2021). Modal Intelektual Islam dan Ukuran Perbankan Terhadap Kinerja Maqashid Syariah. Akuntabilitas: Jurnal Ilmu Akuntansi, 14(2), 201-214.","PeriodicalId":30918,"journal":{"name":"Jurnal Akuntabilitas Manajemen Pendidikan","volume":"89 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78043299","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Analisis Tingkat Kesehatan PT.BNI Syariah dengan Menggunakan Rasio Keuangan yaitu Rasio Likuiditas dan Economic Value Added (EVA) PT.BNI教法健康水平分析采用财务比率为流动性与经济价值再比率(EVA)

Jurnal Akuntabilitas Manajemen Pendidikan Pub Date : 2021-10-29 DOI: 10.15408/akt.v14i2.22002

Sabirin Sabirin, Desy Agus Saputri

引用次数: 0

Persepsi Auditor atas Konflik Kepentingan dan Perburuan Rente dalam Mendeteksi Indikasi Fraud 审核员对利益冲突和寻求利益的看法，以检测欺诈的迹象

Jurnal Akuntabilitas Manajemen Pendidikan Pub Date : 2021-10-29 DOI: 10.15408/akt.v14i2.22570

Natasha Priscilla Silooy, N. Novita

{"title":"Persepsi Auditor atas Konflik Kepentingan dan Perburuan Rente dalam Mendeteksi Indikasi Fraud","authors":"Natasha Priscilla Silooy, N. Novita","doi":"10.15408/akt.v14i2.22570","DOIUrl":"https://doi.org/10.15408/akt.v14i2.22570","url":null,"abstract":"This study aims to prove that conflict of interest and rent seeking have a positive effect on indications of fraud based on the auditor’s perception. Indications of fraud in this study using the theory of fraud pentagon which consists of pressure, rationalization, opportunity, capability, and arrogance. Furthermore, conflicts of interest are seen from personal, relational, cultural, and structural indicators. While the indicators of rent seeking are seen from working capital, debt, corporate immunity, creative accounting, and corporate governance. This research is quantitative research using primary data. The population in this study are auditors who work in public accounting firms. The research sample consisted of 100 samples and was obtained using non-probability sampling and incidental sampling methods. The data analysis technique used the Partial Least Square method which consisted of descriptive and verification analysis. The results of the study show that conflicts of interest and rent seeking have a positive and significant effect on indications of fraud. The results of this study support the fraud pentagon theory that conflict-of-interest activities and rent seeking have an influence on indications of fraud.How to Cite: Silooy, N. P., & Novita. (2021). Persepsi Auditor atas Konflik Kepentingan dan Perburuan Rente dalam Mendeteksi Indikasi Fraud. Akuntabilitas: Jurnal Ilmu Akuntansi, 14(2), 255-268.","PeriodicalId":30918,"journal":{"name":"Jurnal Akuntabilitas Manajemen Pendidikan","volume":"26 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72486395","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Analisis Kualitas Audit Syariah Perusahaan JII Tahun 2014-2019 2014-2019年JII公司伊斯兰审计质量分析

Jurnal Akuntabilitas Manajemen Pendidikan Pub Date : 2021-10-29 DOI: 10.15408/akt.v14i2.22401

Titin Agustin Nengsih, Muhamad Subhan, J. Juliana

{"title":"Analisis Kualitas Audit Syariah Perusahaan JII Tahun 2014-2019","authors":"Titin Agustin Nengsih, Muhamad Subhan, J. Juliana","doi":"10.15408/akt.v14i2.22401","DOIUrl":"https://doi.org/10.15408/akt.v14i2.22401","url":null,"abstract":"The quality of sharia audit is the provision of services performed by auditors to disclose financial statements that are free from material misstatement either caused by fraud committed by the company manager or the independence of auditors who audit the financial statements based on Islamic rules and principles. The purpose of this study is to analysis of the quality of sharia audit based on education, experience, and independence of auditors on the companies listed in the Jakarta Islamic Index. The population in this study is all companies registered in the Jakarta Islamic Index in 2014 - 2019 with sampling method is according to the specified criteria so the number of samples is 53 companies. The results of Logistic Regression Analysis show that the coefficient of determination obtained as 0.574, it means that 57.4% of the quality of sharia audit quality is influenced by education, experience, and independence of auditors. Furthermore, the auditor’s education and auditor’s experience have no effect on the quality of sharia audit. While the independence of auditors significantly affects the quality of sharia audits.How to Cite:Nengsih, T. A., Subhan, M., & Juliana. (2021). Analisis Kualitas Audit Syariah Perusahaan JII Tahun 2014-2019. Akuntabilitas: Jurnal Ilmu Akuntansi, 14(2), 243-254.","PeriodicalId":30918,"journal":{"name":"Jurnal Akuntabilitas Manajemen Pendidikan","volume":"71 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89420239","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Dampak Pengumuman Covid-19 Terhadap Return Saham: Penelaahan Beberapa Sektor Industri Covid-19声明对股票回报率的影响:几个行业的研究

Jurnal Akuntabilitas Manajemen Pendidikan Pub Date : 2021-10-29 DOI: 10.15408/akt.v14i2.22362

Leni Sari, Hariman Bone

引用次数: 0

Kompetensi Auditor, Independensi, Skeptisme Profesional dan Kualitas Audit 审计能力、独立性、专业怀疑主义和审计质量

Jurnal Akuntabilitas Manajemen Pendidikan Pub Date : 2021-10-29 DOI: 10.15408/akt.v14i2.22028

Renaldi Renaldi, Rizal Mawardi

引用次数: 0