发布求助
文献互助 智能选刊 最新文献

EJurnal Akuntansi最新文献

筛选
英文 中文
Bahasa IndonesiaSelf Assessment System, Diskriminasi, dan Kemungkinan Terdeteksinya Kecurangan pada Persepsi Tax Evasion 从逃税角度看印尼的自我评估系统、歧视和欺诈的可能检测
EJurnal Akuntansi Pub Date : 2023-04-30 DOI: 10.24843/eja.2023.v33.i04.p06
Ni Made Ratih Kumala Dewi, M. M. R. Sari
{"title":"Bahasa IndonesiaSelf Assessment System, Diskriminasi, dan Kemungkinan Terdeteksinya Kecurangan pada Persepsi Tax Evasion","authors":"Ni Made Ratih Kumala Dewi, M. M. R. Sari","doi":"10.24843/eja.2023.v33.i04.p06","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i04.p06","url":null,"abstract":"Tax evasion is a phenomenon that occurs in Indonesia. The perception of tax evasion views that the tax money paid is not used properly. The aim of this study is to empirically examine the effect of the self-assessment system, discrimination, and the possibility of detecting fraud on the perception of tax evasion. The research was conducted at KPP Pratama West Denpasar. Purposive sampling technique was used in this study and a sample of 100 individual taxpayers (WPOP) was found. Data analysis in this research used multiple linear regression analysis techniques. The results showed that the self-assessment system and the possibility of detecting fraud had a negative effect on perceptions of tax evasion, while discrimination had a positive effect on perceptions of tax evasion. The implication of this research is to provide support for the theory of planned behavior and attribution theory related to the factors that influence the perception of taxpayers in tax evasion. \u0000Keywords: Self Assessment System; Discrimination; Possibility Of Detecting Fraud; Perceptions In Tax Evasion","PeriodicalId":31177,"journal":{"name":"EJurnal Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47714870","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
Moralitas, Kapabilitas, dan Perilaku Kerja Inovatif Aparatur Desa terhadap Pengelolaan Dana Desa 农村设备与农村资金管理的道德、能力和创新行为
EJurnal Akuntansi Pub Date : 2023-04-30 DOI: 10.24843/eja.2023.v33.i04.p05
Sri Rizki Amalia, Loggar Bhilawa
{"title":"Moralitas, Kapabilitas, dan Perilaku Kerja Inovatif Aparatur Desa terhadap Pengelolaan Dana Desa","authors":"Sri Rizki Amalia, Loggar Bhilawa","doi":"10.24843/eja.2023.v33.i04.p05","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i04.p05","url":null,"abstract":"The research aims to determine the effect of morality, capability, and innovative work behavior on the management of village funds. The data collection method was carried out by distributing questionnaires to village officials who were directly related to village finances. The number of samples in the study were 178 people and were selected using a purposive sampling technique. The data analysis technique used in this study is multiple linear regression analysis using the IBM SPSS 26 application. The test results show that morality, capability, and innovative work behavior of village apparatus have a positive effect on village fund management. The morality, capability, and innovative work behavior of the village apparatus will be able to prevent village fund fraud and increase the accountability of village fund management. This research is expected to contribute to the implementation of good management of village funds in the reallocation and refocusing of the APBN. \u0000Keywords: Village Fund, Morality, Capability, Innovative Work Behavior, Village Fund Financial Management","PeriodicalId":31177,"journal":{"name":"EJurnal Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45620538","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
Etika dan Tax Evasion 道德与逃税
EJurnal Akuntansi Pub Date : 2023-04-30 DOI: 10.24843/eja.2023.v33.i04.p13
Niar Afriyani
{"title":"Etika dan Tax Evasion","authors":"Niar Afriyani","doi":"10.24843/eja.2023.v33.i04.p13","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i04.p13","url":null,"abstract":"Tax Evasion is an action taken by taxpayers in reducing the obligation to pay taxes illegally. Cases of tax evasion are still common in Indonesia in recent years. This study aims to determine how the influence of tax justice, love of money, and religiosity on the ethical perception of tax evasion. As well as testing the role of gender moderation in the relationship between the independent variables and the dependent variable. Data collection in this study was carried out through a questionnaire. The population in this study are individual taxpayers who work in DKI Jakarta with purposive sampling technique. The data analysis technique used is multiple regression analysis. The results showed that the higher the tax justice and religiosity, the lower the ethical perception of tax evasion. The higher a person's love for money, the higher the ethical perception of tax evasion. Gender affects how high or low the influence of the independent variable on the dependent variable. \u0000Keywords: Tax Evasion; Ethical Perception; Taxation; Gender; Theory of Planned Behavior","PeriodicalId":31177,"journal":{"name":"EJurnal Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47876216","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
Peran Sinyal Keuangan pada Anggaran Pendapatan dan Belanja Daerah terhadap Kinerja Pemerintah Daerah 货币信号在地区收入和商业预算中对地区政府雇主的作用
EJurnal Akuntansi Pub Date : 2023-04-30 DOI: 10.24843/eja.2023.v33.i04.p17
Yudhi Prasetiyo, Shufia Zuhroh, Novita Nugraheni
{"title":"Peran Sinyal Keuangan pada Anggaran Pendapatan dan Belanja Daerah terhadap Kinerja Pemerintah Daerah","authors":"Yudhi Prasetiyo, Shufia Zuhroh, Novita Nugraheni","doi":"10.24843/eja.2023.v33.i04.p17","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i04.p17","url":null,"abstract":"This research aims to allocate the APBD made and planned by the Regional Government to improve the performance of the Regional Government, especially in terms of regional welfare and development. The research population is 34 provinces in Indonesia in 2019-2021. This study uses several independent variables, namely regional wealth, regional size, and capital spending to examine the relationship between the dependency variables proxied by local government performance. The study used quantitative methods with multiple regression analysis using the IBM SPSS 25 statistical test tool. The results showed that regional wealth, regional size, and spending capital had no effect on regional government performance. \u0000Keywords: APBD; Local Government Financial Performance; Regional Wealth; Local Goverment Size; Capital Expenditures","PeriodicalId":31177,"journal":{"name":"EJurnal Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44004657","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
Hubungan Profitabilitas, Tahun Pandemi, dan Financial Distress pada Tax Avoidance 盈利能力关系、疫情年和避税的财务困境
EJurnal Akuntansi Pub Date : 2023-04-30 DOI: 10.24843/eja.2023.v33.i04.p08
I. K. A. Andika, P. D. Y. Sukartha
{"title":"Hubungan Profitabilitas, Tahun Pandemi, dan Financial Distress pada Tax Avoidance","authors":"I. K. A. Andika, P. D. Y. Sukartha","doi":"10.24843/eja.2023.v33.i04.p08","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i04.p08","url":null,"abstract":"The government continues to strive to optimize tax revenue, but the tax revenue target has not been achieved due to various reasons, one of which is tax evasion. The research objective is to examine the relationship between profitability, the year of the pandemic, and financial distress on tax avoidance. The research population is all issuers listed on the Indonesia Stock Exchange during the 2018-2021 period. The number of samples used is 748 companies with purposive sampling method. The research data were analyzed using multiple linear regression analysis using the Statistical Data Analysis (STATA) application. The results of the study show that profitability, the year of the pandemic and financial distress are negatively related to tax avoidance. \u0000Keywords: Profitability; Covid-19; Financial Distress; Tax Avoidance","PeriodicalId":31177,"journal":{"name":"EJurnal Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47199683","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
Analysis of Differences in Financial and Market Performances That Do or Do Not Practice Income Smoothing 做或不做收入平滑的财务和市场表现差异分析
EJurnal Akuntansi Pub Date : 2023-04-30 DOI: 10.24843/eja.2023.v33.i04.p11
Rida Prihatni, I. Ulupui
{"title":"Analysis of Differences in Financial and Market Performances That Do or Do Not Practice Income Smoothing","authors":"Rida Prihatni, I. Ulupui","doi":"10.24843/eja.2023.v33.i04.p11","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i04.p11","url":null,"abstract":"This study aims to examine differences in profitability, liquidity, leverage, stock returns, and share risk in real estate companies that do and do not practice income smoothing. The population of this study is companies publicly traded on the Indonesian Stock Exchange, from which sample of 32 companies was acquired for each of the three years of the study, giving 96 items in total. The indicators used in the study are return on assets (ROA) to measure profitability, current ratio (CR) to measure liquidity, debt-to-equity ratio (DER) to measure leverage, capital gains from stock prices to measure stock returns, and standard deviation of stock returns to measure stock risk. Analysis technique using independent samples t-testing and Mann-Whitney t-testing. The results of the study show that there is no difference in ROA, CR, DER, stock returns, and share risk between income-smoothing and non-income-smoothing companies.Keywords: Return on Assets; Current Ratio; Debt-to-Equity Ratio; Stock Return; Stock Risk; Income Smoothing","PeriodicalId":31177,"journal":{"name":"EJurnal Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45994381","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
Motivasi Karir, Motivasi Ekonomi, Biaya Ujian dan Minat Mahasiswa Memperoleh Sertifikasi Chartered Accountant 职业动机、经济动机、考试费用和学生兴趣获得特许认证账户
EJurnal Akuntansi Pub Date : 2023-04-30 DOI: 10.24843/eja.2023.v33.i04.p20
Putu Monik Candra Maharani, I. B. P. Astika
{"title":"Motivasi Karir, Motivasi Ekonomi, Biaya Ujian dan Minat Mahasiswa Memperoleh Sertifikasi Chartered Accountant","authors":"Putu Monik Candra Maharani, I. B. P. Astika","doi":"10.24843/eja.2023.v33.i04.p20","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i04.p20","url":null,"abstract":"The research aims to determine the effect of career motivation, economic motivation and exam fees on students' interest in obtaining a Chartered Accountant (CA) certificate. Data analysis used multiple linear regression to answer the research hypothesis. Selection of samples with probability sampling technique obtained as many as 165 respondents. The data source is primary data, with questionnaires distributed via Google Forms. Processing assisted with SPSS 22.0 for Windows. The results showed that career motivation and economic motivation had a positive effect on exam fees and had a negative effect on students' interest in obtaining a Chartered Accountant certificate. \u0000Keywords: Student Interests; Career Motivation; Economic Motivation; Exam Fee","PeriodicalId":31177,"journal":{"name":"EJurnal Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44107580","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
Kecerdasan Emosional, Kecerdasan Adversitas, Kecerdasan Intelektual, Kecerdasan Spiritual, Perilaku Belajar dan Tingkat Pemahaman Akuntansi 情绪智力、逆境智力、智力、精神智力、学习行为和账户理解水平
EJurnal Akuntansi Pub Date : 2023-04-30 DOI: 10.24843/eja.2023.v33.i04.p10
Made Satryawan Jelantik, L. Dewi
{"title":"Kecerdasan Emosional, Kecerdasan Adversitas, Kecerdasan Intelektual, Kecerdasan Spiritual, Perilaku Belajar dan Tingkat Pemahaman Akuntansi","authors":"Made Satryawan Jelantik, L. Dewi","doi":"10.24843/eja.2023.v33.i04.p10","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i04.p10","url":null,"abstract":"Understanding of accounting is not only aimed at achieving value in the form of numbers, but also understanding of concepts and practical application in society. This study aims to examine the effect of emotional intelligence, adversity intelligence, intellectual intelligence, spiritual intelligence and learning behavior on the level of understanding of accounting. The research was conducted at the Faculty of Economics and Business (FEB) Udayana University, especially the Bachelor of Accounting program. The research population was active 2018 Bachelor of Accounting students at the Faculty of Economics and Business, Udayana University, totaling 238 people. The sample used was 150 respondents who were selected based on the probability sampling technique, namely random sampling. Data collection was carried out using a questionnaire method. The analysis technique used is multiple linear regression analysis. The results showed that the better the emotional intelligence, adversity intelligence, intellectual intelligence, spiritual intelligence and learning behavior of accounting students, the level of understanding of accounting would increase. \u0000Keywords: Emotional Intelligence; Adversity Intelligence; Intellectual Intelligence; Spiritual Intelligence; Learning Behavior.","PeriodicalId":31177,"journal":{"name":"EJurnal Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49303217","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
Cash Holding, Financial Leverage, Profitability, Firm Size, Income Smoothing: Moderating Managerial Ownership 现金持有、财务杠杆、盈利能力、公司规模、收入平滑：适度的管理所有权
EJurnal Akuntansi Pub Date : 2023-04-30 DOI: 10.24843/eja.2023.v33.i04.p15
Khosyi Anisul Musyafa, Kholilah Kholilah
{"title":"Cash Holding, Financial Leverage, Profitability, Firm Size, Income Smoothing: Moderating Managerial Ownership","authors":"Khosyi Anisul Musyafa, Kholilah Kholilah","doi":"10.24843/eja.2023.v33.i04.p15","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i04.p15","url":null,"abstract":"This study aims to empirically demonstrate the effect of cash holding, financial leverage, profitability, and company size on income smoothing in the Indonesia Stock Exchange's primary consumer goods sector from 2017 to 2021. The study population amounted to 98 companies and a sample of 16 companies. This study used logistic regression analysis and moderation regression analysis for hypothesis testing. The findings revealed that cash holding and leverage negatively affect income smoothing, profitability positively affect income smoothing, whereas company size has no effect. Furthermore, the study's findings empirically demonstrate that leverage strengthens managerial ownership's influence on income smoothing. \u0000Keywords: Income Smoothing; Cash Holding; Financial Leverage; Profitability; Firm Size; Managerial Ownership","PeriodicalId":31177,"journal":{"name":"EJurnal Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42116246","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
Pandemi Covid-19, Kualitas Audit, Biaya Audit, dan Pergantian Auditor Covid-19大流行，审计质量，审计成本和审计人员的变化
EJurnal Akuntansi Pub Date : 2023-04-30 DOI: 10.24843/eja.2023.v33.i04.p09
Jean Stevany Matitaputty
{"title":"Pandemi Covid-19, Kualitas Audit, Biaya Audit, dan Pergantian Auditor","authors":"Jean Stevany Matitaputty","doi":"10.24843/eja.2023.v33.i04.p09","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i04.p09","url":null,"abstract":"The Covid-19 pandemic that has occurred throughout the world has had an impact on the public accounting profession. The Covid-19 pandemic caused the audit process to be carried out to be hampered by the existence of rules regarding social distancing. The research aims to examine the effect of the Covid-19 pandemic on audit quality, audit fees and auditor turnover. The research uses a quantitative method with data on infrastructure, utility and transportation companies listed on the Indonesia Stock Exchange during 2018-2021 using a purposive sampling technique. Data analysis was performed using panel data linear regression and processed using the Eviews 9 application. The results showed that the Covid-19 pandemic had a negative effect on audit quality and a positive effect on auditor turnover. This research contributes to the development of the literature by providing empirical evidence regarding the impact of the Covid-19 pandemic on auditing. \u0000Keywords: The Covid-19 pandemic; Audit Quality; Audit fee; Auditor Switching","PeriodicalId":31177,"journal":{"name":"EJurnal Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48370519","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
首页 上一页 下一页 尾页
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整，为了账户安全，请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
请完成安全验证×
相关产品
×
本文献相关产品
联系我们：info@booksci.cn Book学术提供免费学术资源搜索服务，方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号：481959085
Book学术官方微信