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Koneksi Politik, Gender Diversity, Inovasi dan Kesadaran Kewajiban Pajak Perusahaan 政治联系、性别多样性、创新和企业税负意识
E-Jurnal Akuntansi Pub Date : 2023-10-20 DOI: 10.24843/eja.2023.v33.i10.p06
W. Nugroho
{"title":"Koneksi Politik, Gender Diversity, Inovasi dan Kesadaran Kewajiban Pajak Perusahaan","authors":"W. Nugroho","doi":"10.24843/eja.2023.v33.i10.p06","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i10.p06","url":null,"abstract":"This research aims to test and analyze the influence of political connections, gender diversity, and innovation on corporate tax obligations. This research used 315 samples from 45 manufacturing companies listed on the Indonesia Stock Exchange in 2015-2021. Technical data analysts use multiple linear regression. The research results show that political connections do not have a significant effect on tax compliance because manufacturing companies want to maintain good relations with stakeholders, by being obedient and obedient in fulfilling their tax obligations without taking advantage of political connections. Gender diversity has a significant positive effect on tax compliance because women have the spirit of minimizing risks, avoiding fraud, obeying regulations so that it will lead to positive actions in taxpayer compliance. Innovation has a significant positive effect on tax compliance because companies can make innovation an effort to improve product quality which results in company expenses increasing and profits generated by the company decreasing and resulting in tax avoidance or decreased tax compliance. Keywords: Political Connections; Gender Diversity; Innovation and Tax Compliance","PeriodicalId":508933,"journal":{"name":"E-Jurnal Akuntansi","volume":"11 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139315944","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
Faktor-Faktor yang Memengaruhi Pengelolaan Aset Pemerintah 影响政府资产管理的因素
E-Jurnal Akuntansi Pub Date : 2023-10-20 DOI: 10.24843/eja.2023.v33.i10.p01
Sukaena Harfianah, Faisal Faisal
{"title":"Faktor-Faktor yang Memengaruhi Pengelolaan Aset Pemerintah","authors":"Sukaena Harfianah, Faisal Faisal","doi":"10.24843/eja.2023.v33.i10.p01","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i10.p01","url":null,"abstract":"Efficient and effective asset management is considered very important in improving the quality of financial reports and state financial management. This research aims to determine the influence of human resources, information technology and governance on government asset management at the Central Statistics Agency of the Republic of Indonesia (BPS). This research uses multiple linear regression analysis methods to test the data. The sampling technique used was a systematic random sampling method which resulted in a sample size of 260. The survey was carried out using a Google form. Data processing uses the SPSS 25 program. The research results show that human resource variables have no effect on government asset management, while information technology and governance have a positive and significant effect on government asset management. Keywords: Human Resources; Information Technology; Good Governance; Government Asset","PeriodicalId":508933,"journal":{"name":"E-Jurnal Akuntansi","volume":"19 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139316328","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
The Role of Audit Committee and Risk Monitoring Committee on Firm’s Hedging Practice 审计委员会和风险监控委员会对公司套期保值业务的作用
E-Jurnal Akuntansi Pub Date : 2023-10-20 DOI: 10.24843/eja.2023.v33.i10.p10
Ananda Puteri Zafira, A. Hermawan
{"title":"The Role of Audit Committee and Risk Monitoring Committee on Firm’s Hedging Practice","authors":"Ananda Puteri Zafira, A. Hermawan","doi":"10.24843/eja.2023.v33.i10.p10","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i10.p10","url":null,"abstract":"This study aims to analyze the role of audit committee and risk monitoring committee (RMC) on firm risk management measured by hedging. Firms with both committees will have better governance in monitoring risk. The population of this study is companies listed in IDX. This study uses samples of 104 non-financial companies. Using panel data regression, we find that the composition of audit committee members who have financial and/or accounting background have a significantly positive effect on hedging, meaning that an audit committee with such a higher composition will encourage firms to hedge more to reduce risk exposure. Meanwhile meetings and size of audit committee are insignificant. The presence of RMC has a negatively significant effect on firm hedging, meaning that the firm is more capable in identifying risk to determine the most appropriate way to mitigate risk, where not all risk can be mitigated by hedging. Keywords: Audit Committee; Risk Monitoring Committee; Hedging","PeriodicalId":508933,"journal":{"name":"E-Jurnal Akuntansi","volume":"16 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139316402","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
Earning Per Share, Dividend Per Share, dan Holding Period Saham 每股收益、每股股息、丹持有期 Saham
E-Jurnal Akuntansi Pub Date : 2023-09-29 DOI: 10.24843/eja.2023.v33.i09.p16
Putu Dinda, Sulistia Putri, Gusti Ngurah, Agung Suaryana
{"title":"Earning Per Share, Dividend Per Share, dan Holding Period Saham","authors":"Putu Dinda, Sulistia Putri, Gusti Ngurah, Agung Suaryana","doi":"10.24843/eja.2023.v33.i09.p16","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i09.p16","url":null,"abstract":"This research aims to determine the effect of earnings per share on the holding period of shares with dividend per share as a moderating variable. The population in this study are companies registered in IDX30 for the 2016-2019 period. The sampling technique in the research used the purposive sampling method. Simple linear regression is used to determine the effect of earnings per share, while moderated regression analysis is used to determine the effect of the moderating variable. The research results show that earnings per share have a positive effect on the holding period of shares, while dividends per share are unable to moderate the effect of earnings per share on the holding period. The theoretical implications of the research are able to support signaling theory as well as the practical implications of the research as consideration for companies to improve financial performance and decisions to retain share ownership by investors. Keywords: holding period; earning per share; dividend per share","PeriodicalId":508933,"journal":{"name":"E-Jurnal Akuntansi","volume":"166 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139334527","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
Kecanggihan Teknologi Informasi dan Kemampuan Teknik Pemakai Sistem Informasi Akuntansi pada Kinerja Individu 会计信息系统用户的信息技术复杂程度和技术能力对个人绩效的影响
E-Jurnal Akuntansi Pub Date : 2023-09-29 DOI: 10.24843/eja.2023.v33.i09.p15
I. P. B. D. Aiswarya, Ni Gusti Putu Wirawati
{"title":"Kecanggihan Teknologi Informasi dan Kemampuan Teknik Pemakai Sistem Informasi Akuntansi pada Kinerja Individu","authors":"I. P. B. D. Aiswarya, Ni Gusti Putu Wirawati","doi":"10.24843/eja.2023.v33.i09.p15","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i09.p15","url":null,"abstract":"The aim of the research is to empirically prove the influence of information technology sophistication and the technical abilities of accounting information system users on the individual performance of cooperative employees. This research was conducted at a multi-business cooperative in Denpasar. Data was collected through a survey method with questionnaire techniques. The population in this research is all multi-business cooperatives in Denpasar City. The sampling method used was purposive sampling. The number of respondents was 30 people. The data analysis technique used is multiple linear regression analysis. Based on the analysis results, it was found that the sophistication of information technology has a positive and significant effect on individual performance; The ability of accounting information system users has a positive and significant effect on individual performance. Keywords : Sophistication; Capability; Performance.","PeriodicalId":508933,"journal":{"name":"E-Jurnal Akuntansi","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139334135","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
Mendeteksi Indikasi Kecurangan Laporan Keuangan dengan Metode F-Score Menggunakan Model Fraud Pentagon 使用欺诈五角模型的 F 分数法检测财务报表欺诈迹象
E-Jurnal Akuntansi Pub Date : 2023-09-29 DOI: 10.24843/eja.2023.v33.i09.p14
Ika Maherliana, Dodik Ariyanto
{"title":"Mendeteksi Indikasi Kecurangan Laporan Keuangan dengan Metode F-Score Menggunakan Model Fraud Pentagon","authors":"Ika Maherliana, Dodik Ariyanto","doi":"10.24843/eja.2023.v33.i09.p14","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i09.p14","url":null,"abstract":"Fraud in financial reports can occur because there is pressure on agents, thereby encouraging them to commit fraudulent acts whose aim is to show that the company is performing well. This research aims to test the fraud pentagon theory in detecting indications of fraudulent financial statements. Testing was carried out on mining companies registered on the IDX during the 2016 - 2020 period. Sample selection was carried out using a purposive sampling technique with a final sample of 21 mining companies. Data analysis in this study used multiple linear regression analysis. The research results show that external pressure has a negative effect on detecting indications of financial report fraud and ineffective monitoring has a positive effect on detecting indications of financial report fraud. This research provides implications for all parties who need information to provide an assessment of the opportunities for indications of financial statement fraud in mining companies by considering the factors that influence it. Keywords: Fraud Pentagon Theory; Fraudulent Financial Reporting;  Mining Compines","PeriodicalId":508933,"journal":{"name":"E-Jurnal Akuntansi","volume":"164 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139334379","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
Love of Money, Idealisme pada Persepsi Etis Mahasiswa Akuntansi dengan Kecerdasan Inteletual sebagai Variabel Moderasi 爱财、理想主义对会计专业学生道德观念的影响，以智力为调节变量
E-Jurnal Akuntansi Pub Date : 2023-09-29 DOI: 10.24843/eja.2023.v33.i09.p19
Muhammad Bagas Rinaldi, L. Dewi
{"title":"Love of Money, Idealisme pada Persepsi Etis Mahasiswa Akuntansi dengan Kecerdasan Inteletual sebagai Variabel Moderasi","authors":"Muhammad Bagas Rinaldi, L. Dewi","doi":"10.24843/eja.2023.v33.i09.p19","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i09.p19","url":null,"abstract":"This research aims to examine the influence of love of money and idealism on accounting students' ethical perceptions with intellectual intelligence as a moderating variable. Testing was carried out on accounting students from the Accounting Study Program, Faculty of Economics and Business, Udayana University class of 2017. The sample was selected using the purposive sampling method. The minimum number of samples was determined using the Slovin formula, which resulted in a sample size of 109 individuals. The data collection method in this research used a questionnaire method, and the data was analyzed using multiple linear regression models and moderated regression analysis (MRA). The results of the analysis show that there is no significant relationship between love of money and accounting students' ethical perceptions. However, idealism has a positive influence on accounting students' ethical perceptions. Intellectual intelligence does not moderate the relationship between love of money and idealism in accounting students' ethical perceptions.Kata Kunci: love of money, idealisme, kecerdasan intelektual, persepsi etis. Keywords: love of money; idealism; intellectual intelligence; ethical perceptions.","PeriodicalId":508933,"journal":{"name":"E-Jurnal Akuntansi","volume":"61 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139334330","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
Efektivitas Pengelolaan Bantuan Langsung Tunai Dana Desa pada Masa Pandemi Covid-19 Covid-19 大流行期间乡村基金现金援助管理的有效性
E-Jurnal Akuntansi Pub Date : 2023-09-29 DOI: 10.24843/eja.2023.v33.i09.p18
Ni Kadek Astri Winanti, Gayatri Gayatri
{"title":"Efektivitas Pengelolaan Bantuan Langsung Tunai Dana Desa pada Masa Pandemi Covid-19","authors":"Ni Kadek Astri Winanti, Gayatri Gayatri","doi":"10.24843/eja.2023.v33.i09.p18","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i09.p18","url":null,"abstract":"Karangasem Regency is one of 21 other regencies that has succeeded in disbursing Direct Cash Assistance from Village Funds reaching 59.7%. Manggis District is one of the sub-districts in Karangasem Regency that has disbursed Direct Village Fund Cash Assistance in 12 village areas. This research aims to examine the influence of accountability, transparency and community participation on the effectiveness of managing Village Fund Direct Cash Assistance. The sample used for this research was 119 village officials. Determining the sample in this research used a non-probability sampling method with a purposive sampling technique. Data was collected using a questionnaire method. The research results reveal that accountability, transparency and community participation have a positive effect on the effectiveness of managing Village Fund Direct Cash Assistance. Keywords: Accountability; Transparency; Community Participation.","PeriodicalId":508933,"journal":{"name":"E-Jurnal Akuntansi","volume":"63 2 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139334259","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
Moderasi Struktur Aset dan Likuiditas Pada Pengaruh Struktur Modal pada Profitabilitas di Perusahaan Property dan Real Estate 资产结构和流动性对资本结构对物业和房地产公司盈利能力影响的调节作用
E-Jurnal Akuntansi Pub Date : 2023-09-29 DOI: 10.24843/eja.2023.v33.i09.p17
Nita Andriyani, A. Dwirandra
{"title":"Moderasi Struktur Aset dan Likuiditas Pada Pengaruh Struktur Modal pada Profitabilitas di Perusahaan Property dan Real Estate","authors":"Nita Andriyani, A. Dwirandra","doi":"10.24843/eja.2023.v33.i09.p17","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i09.p17","url":null,"abstract":"The aim of this research is to determine the moderation of asset structure and liquidity on the influence of capital structure on profitability. The location of this research was carried out at Property and Real Estate Companies Listed on the Indonesia Stock Exchange 2017-2019. This research data uses secondary data. This research sample was taken using a nonprobability sampling method using purposive sampling technique. The data analysis technique used in this research is moderated regression analysis technique. The results of this research indicate that asset structure has a positive effect on profitability. Asset structure strengthens the positive influence of capital structure on profitability. Liquidity weakens the positive influence of capital structure on profitability. Keywords: Asset Structure; Liquidity; Capital Structure; Profitability","PeriodicalId":508933,"journal":{"name":"E-Jurnal Akuntansi","volume":"68 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139334155","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
Efektivitas Penggunaan SIA, Kemampuan Teknis Pengguna, Ekspektasi Usaha, dan Kinerja Individual LPD 自动识别系统的使用效果、用户技术能力、业务预期以及 LPD 的个人表现
E-Jurnal Akuntansi Pub Date : 2023-09-29 DOI: 10.24843/eja.2023.v33.i09.p20
Putu Indy Surya Kinanti, N. Widhiyani
{"title":"Efektivitas Penggunaan SIA, Kemampuan Teknis Pengguna, Ekspektasi Usaha, dan Kinerja Individual LPD","authors":"Putu Indy Surya Kinanti, N. Widhiyani","doi":"10.24843/eja.2023.v33.i09.p20","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i09.p20","url":null,"abstract":"The Village Credit Institution (LPD) is a financial institution owned by Pakraman village to manage the finances of the local village community. The increase and development of LPD is driven by information technology which is increasingly developing rapidly. The research was conducted to obtain empirical data about the influence of the effectiveness of AIS use, users' technical abilities and effort expectations on individual performance. Denpasar City LPD was used as the research location with a population of 237 people. The sample was determined using the nonprobability sampling method and purposive sampling technique. The data analysis technique in this research is multiple linear regression. The research output reveals that the effectiveness of using AIS, users' technical abilities, and business expectations have a positive and significant influence on the individual performance of Village Credit Institutions in Denpasar City. The results of this research support the Technology Acceptance Model (TAM) to make things easier for users. Keywords: Effective Use of AIS; User Technical Capabilities; Business Expectations; Individual Performance","PeriodicalId":508933,"journal":{"name":"E-Jurnal Akuntansi","volume":"43 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139334104","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
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