Jurnal Reviu Akuntansi dan Keuangan最新文献_第7页

Impacts Of Digital Technostress And Digital Technology Self-Efficacy On Intentions To Use Fintech In Indonesia 数字技术压力和数字技术自我效能对印尼使用金融科技意愿的影响

Jurnal Reviu Akuntansi dan Keuangan Pub Date : 2022-04-20 DOI: 10.22219/jrak.v12i1.20801

Santi Putriani, Rika Apriani

引用次数: 1

Personal Values, Ethical Behavior And Trust: External Auditor Perspective 个人价值观、道德行为与信任：外聘审计员视角

Jurnal Reviu Akuntansi dan Keuangan Pub Date : 2022-04-19 DOI: 10.22219/jrak.v12i1.20386

A. Wicaksono, F. Amalia

引用次数: 1

Can Religious and Machiavellian Influence Tax Evasion? Research Based on Gender and Age Perspective 宗教和权谋能影响偷税漏税吗?基于性别和年龄视角的研究

Jurnal Reviu Akuntansi dan Keuangan Pub Date : 2022-04-19 DOI: 10.22219/jrak.v12i1.20803

Alfriadi Dwi Atmoko

{"title":"Can Religious and Machiavellian Influence Tax Evasion? Research Based on Gender and Age Perspective","authors":"Alfriadi Dwi Atmoko","doi":"10.22219/jrak.v12i1.20803","DOIUrl":"https://doi.org/10.22219/jrak.v12i1.20803","url":null,"abstract":"This study aims to empirically examine the effect of religiosity and Machiavellian on tax evasion and to examine the differences in each variable based on gender and age perspectives. The population and sample in this study are taxpayers in the Daerah Istimewa Yogyakarta (DIY) who have reported their tax obligations with a total sample of 140 respondents. This research method is quantitative with multiple regression analysis to test the effect of independent variables on the dependent variable and independent sample t-test to test differences in perspectives based on gender and age. The sampling technique uses simple random sampling technique. Questionnaires were distributed using personally administered questionnaires and electronically using a google form. The results of this study indicate that intrinsic religiosity has no effect on tax evasion, extrinsic religiosity has a positive effect on tax evasion and maciavellian has a positive effect on tax evasion. There are differences in the level of intrinsic religiosity, extrinsic religiosity, machiavellian and tax evasion based on gender. There is no difference in the level of intrinsic religiosity, extrinsic religiosity and machiavellian based on the age perspective, but there are differences in the level of tax evasion based on the age perspective.","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43582179","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

Determinants Of Customs Regulations Compliance In Directorate General Of Customs And Excise Audit Result 海关总署审计结果中海关法规合规性的决定因素

Jurnal Reviu Akuntansi dan Keuangan Pub Date : 2022-04-18 DOI: 10.22219/jrak.v12i1.17655

Nur Habib, Lela Nurlaela Wati, A. Wardini

{"title":"Determinants Of Customs Regulations Compliance In Directorate General Of Customs And Excise Audit Result","authors":"Nur Habib, Lela Nurlaela Wati, A. Wardini","doi":"10.22219/jrak.v12i1.17655","DOIUrl":"https://doi.org/10.22219/jrak.v12i1.17655","url":null,"abstract":"This study aims to prove the effect of determinants through customs regulations compliance with bonded zone facility as moderator variable. The independent variables are firm size, profitability, liquidity, activity and audit frequency. While the dependent variable is customs regulations compliance. Samples were taken from companies listed on the Indonesia Stock Exchange and have been audited by Directorate General of Customs and Excise (DGCE). The number of samples was 183 companies. Data analytical techniques using multiple regression analysis, moderated regression analysis and independent sample test. The result of multiple regression analysis showed that firm size, profitability and audit frequency have a significant effect on customs regulations compliance. The result of moderated regression analysis showed that activity and audit frequency have an influence on compliance with bonded zone facility as moderator variable. The result of independent sample test showed that there was not significant difference in the level of customs regulations compliance in bonded zone company. There is no research that comprehensively examines the effect of independent variables on customs compliance with bonded zone facility as a moderating variable. This study contributes to the reference related to factors that affect the customs regulations compliance.","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41523368","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

Factors Affecting The Use Of Digital Financial Services Among Moslems: An Attempt To Extend The Technology Acceptance Model 影响穆斯林使用数字金融服务的因素——对技术接受模型的扩展尝试

Jurnal Reviu Akuntansi dan Keuangan Pub Date : 2022-04-18 DOI: 10.22219/jrak.v12i1.18151

Poppy Dian Indira Kusuma, Bambang Agus Pramuka, Sugiarto, I. R. Bawono

{"title":"Factors Affecting The Use Of Digital Financial Services Among Moslems: An Attempt To Extend The Technology Acceptance Model","authors":"Poppy Dian Indira Kusuma, Bambang Agus Pramuka, Sugiarto, I. R. Bawono","doi":"10.22219/jrak.v12i1.18151","DOIUrl":"https://doi.org/10.22219/jrak.v12i1.18151","url":null,"abstract":"Digital financial services has been popular, particularly in the Covid-19 pandemic where human mobility is limited and sosial distancing is strictly enforced. Therefore, it is not surprising if the use of digital financial services has been increasingly significant. Based on Technology Acceptance Model (TAM), this study aims at examining the effect of perceived benefit and perceived ease of use on moslems’ intention to adopt digital financial services. To improve the explanatory power of TAM, this study also examines the effect of halal integrity and digital leadership which are expected to be relevant for moslems and implementing at individual level. Quantitative data were obtained from 92 respondents which were selected using convenience technique sampling. Data were analyzed using multiple linear regression and the findings indicate that perceived benefit, perceived ease of use, and digital leadership have a positive effect on moslems intention to use digital financial services. These findings imply that digital technology providers need to pay attention to these three key factors when developing a new digital technology, particularly in case of moslems adopters.","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47874517","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 Trust In The Voluntary Compliance Of MSME Taxpayers 信任在中小微企业纳税人自愿合规中的作用

Jurnal Reviu Akuntansi dan Keuangan Pub Date : 2022-04-18 DOI: 10.22219/jrak.v12i1.18501

Risqi Aji Ardhianto, Icuk Rangga Bawono, Yudha Aryo Sudibyo

引用次数: 0

Competence, Work Experience, And Integrity On The Performance Of Auditor : The Role Of Professionalism 能力、工作经验和诚信对审计师绩效的影响：专业性的作用

Jurnal Reviu Akuntansi dan Keuangan Pub Date : 2022-04-15 DOI: 10.22219/jrak.v12i1.19307

Sigit Hermawan, Cindi Dwianti Roswita, Sarwendah Biduri, Ratna Nugraheni, Iffah Qonitah

{"title":"Competence, Work Experience, And Integrity On The Performance Of Auditor : The Role Of Professionalism","authors":"Sigit Hermawan, Cindi Dwianti Roswita, Sarwendah Biduri, Ratna Nugraheni, Iffah Qonitah","doi":"10.22219/jrak.v12i1.19307","DOIUrl":"https://doi.org/10.22219/jrak.v12i1.19307","url":null,"abstract":"This study aims to determine the effect of competence, work experience, and integrity on auditor performance with professionalism as an intervening variable. This study uses a quantitative approach. The sample in this study was 44 with purposive sampling technique. The population of this research are auditors who work in Public Accounting Firms in Surabaya. Data collection techniques using questionnaires with the help of validity and reliability tests. The data analysis technique used in this research is Partial Least Square (PLS). The results of this study indicate that (1) Competence has no significant effect on Auditor Performance, (2) Work Experience has no significant effect on Auditor Performance, (3) Integrity has a significant effect on Auditor Performance, (4) Competence has no significant effect on Professionalism, (5) Work Experience has a significant effect on Professionalism, (6) Integrity has a significant effect on Professionalism, (7) Professionalism has a significant effect on Auditor Performance, (8) Competence has no significant effect on Auditor Performance through Professionalism, (9) Work Experience has a significant effect on Auditor Performance through Professionalism, (10) Integrity has no significant effect on Auditor Performance through Professionalism.","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45798492","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

Determinants of Carbon Tax Implementation 碳税实施的决定因素

Jurnal Reviu Akuntansi dan Keuangan Pub Date : 2022-04-14 DOI: 10.22219/jrak.v12i1.20177

Whedy Prasetyo

{"title":"Determinants of Carbon Tax Implementation","authors":"Whedy Prasetyo","doi":"10.22219/jrak.v12i1.20177","DOIUrl":"https://doi.org/10.22219/jrak.v12i1.20177","url":null,"abstract":"Empirically this study examines the relationship between carbon tax implementation with several variables, namely voluntary awareness, behavior change, business performance, business size and business growth. The multiple regression model analysis is based on 52 respondents of companies in East Java that run forestry, energy and transportation businesses in Malang Raya (Malang Regency, Malang City, Batu City), Pasuruan Regency and Blitar Regency. The results showed that the implementation of the carbon tax was significantly and positively associated with voluntary awareness and business size, and significantly and negatively associated with business performance. The results of the study did not succeed in supporting the hypothesis of a relationship between the implementation of carbon taxes with behavioral changes and business growth. These results indicate that the carbon tax implementation a based on the polluters-pay principle takes place. A philosophy that reflects of carbon tax function as a sustainable activity towards being more efficient, low-carbon and environmentally friendly. Internal awareness of Taxpayer regarding carbon emission rates application or carbon pricing in the business activities carried out. The economic value of carbon that influences the realization Sustainability Report implementation.","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46890511","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

Political Correspondence And Public Pressure: Study Of Environmental And Water Performance 政治对应与公众压力:环境与水资源绩效研究

Jurnal Reviu Akuntansi dan Keuangan Pub Date : 2022-04-14 DOI: 10.22219/jrak.v12i1.15830

Fidiana Fidiana

{"title":"Political Correspondence And Public Pressure: Study Of Environmental And Water Performance","authors":"Fidiana Fidiana","doi":"10.22219/jrak.v12i1.15830","DOIUrl":"https://doi.org/10.22219/jrak.v12i1.15830","url":null,"abstract":"This study aims to examine public pressure and political correspondence on environmental and water disclosures. Specifically, based upon a panel dataset of 114 Indonesian listed firms operating in highly risk water industries (Miscellaneous Industry, Basic Industry, Consumer Goods Industry, Agriculture, and Mining) during 2017–2019, we use regression models to analyze the relationships between water disclosure based on the GRI 300 (environmental) and 303 (water) guidelines and public pressure and political-connected firms. Our empirical results show the positive influence of public pressure and environmental and water disclosure. Meanwhile, political correspondence has no bearing on water-related disclosures, implying that every firm undertakes the disclosure without regard for political ties. The digital era has changed the supervisory mechanism to be tighter so that each issuer cannot take shelter in political ties to ignore their business responsibilities. The results of this study have important policy implication, particularly regarding the commitment to water-related reporting, the amount of disclosure remains low, which could be due to a lack of demand from stakeholders or a lack of need for water reporting to provide legitimacy. This suggests that firms will enhance their water commitment using GRI standards and disclose more detailed in financial statements.\u0000 ","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43990729","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

Tax Implications on Financial Instruments Resulting From IFRS 9 Adoption in Indonesia 印尼采用IFRS 9对金融工具的税务影响

Jurnal Reviu Akuntansi dan Keuangan Pub Date : 2021-12-31 DOI: 10.22219/jrak.v11i3.16157

Prianto Budi Saptono, Ismail Khozen

{"title":"Tax Implications on Financial Instruments Resulting From IFRS 9 Adoption in Indonesia","authors":"Prianto Budi Saptono, Ismail Khozen","doi":"10.22219/jrak.v11i3.16157","DOIUrl":"https://doi.org/10.22219/jrak.v11i3.16157","url":null,"abstract":"This study aims to analyze the tax implications of financial instruments after International Financial Reporting Standards (IFRS) 9 adoption in Indonesia into Statement of Financial Accounting Standard 71 (PSAK 71). To gain an in-depth understanding regarding the implementation of PSAK 71, we conducted semi-structured in-depth interviews with policymakers, PSAK standard setters, academicians, tax consultants, and taxpayers. We also used case studies related to the convergence of IFRS 9 to identify the tax implications of implementing the new standard. The results show that the entities applying PSAK 71 generally measure and recognize financial assets or financial liabilities at fair value. Besides, they use amortized costs in specific conditions. However, current tax regulations relevant to financial instruments still refer to the acquisition cost following Article 10 of the Income Tax Law. Accordingly, the gains or losses in respect of financial instruments are not recognizable for tax purposes. Although fiscal correction has proven to be a panacea for bridging the gap between taxation and accounting standards, policymakers urgently need to revise the outdated regulations to provide taxpayers with legal certainty and ease of administration. The significant contribution of this study is the attempt to link the accounting and taxation aspect of financial instruments with the setting of Indonesia.","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44192660","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