Pengaruh Komitmen Organisasi Dan Penerapan Kode Etik Aparat Pengawasan Intern Pemerintah terhadap Kinerja Auditor Pemerintah (Studi Kasus pada Badan Pengawasan Keuangan dan Pembangunan Perwakilan Daerah Istimewa Yogyakarta)

The purpose of the study is todetermine the influence of organization commitment, integrity, objectivity, confidentiality, and competence to the internal auditor performance BPKP Perwakilan DIY partially and simultaneously. The data used in this research is primary data obtained from the distribution of questionnaires to the respondents. The population in this study are functional officials of auditors in BPKP Perwakilan DIY, with a sampling technique using a purposive sampling turn sout to48 auditors.The analysis method used in this research is multiple linear regression analysis. The results show that organization commitment ,integrity, objectivity,confidentiality, and competence have significant influence to the auditor performance simultaneously. But, only competence variable affects the auditor performance partially

THE EFFECT OF TAX INCENTIVES ON FINANCIAL PERFORMANCE OF MICRO, SMALL, AND MEDIUM ENTERPRISES DURING THE COVID-19 PANDEMIC

This study aims to determine whether tax incentives have an effect on the financial performance of Micro, Small and Medium Enterprises ( MSMEs ) during the COVID-19 pandemic. The data used for hypothesis testing is using primary data obtained through distributing questionnaires to MSME taxpayers in the Yogyakarta region. The analytical method used to answer the truth of the hypothesis is multiple linear regression. After the data is analyzed, the results show that income tax incentives for MSMEs, Value-Added Tax (VAT) incentive have a positive effect on the financial performance of MSMEs during the COVID-19 pandemic. Meanwhile, the article 25 income tax incentive did not affect the financial performance of MSMEs during the COVID-19 pandemi

PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN LEVERAGE TERHADAP EARNING RESPONSE COEFFICIENT DENGAN GOOD CORPORATE GOVERNANNCE SEBAGAI VARIABEL MEDIASI

This study aims to analyze the disclosure of Corporate Social Responsibility (CSR) and Leverage on the Earnings Response Coefficient (ERC) by considering Good Corporate Governance as a mediating or intervening variable. The data used in this study are secondary data obtained from several sources. The subjects of this research are state-owned companies listed on the Indonesia Stock Exchange in 2016-2019. The sample of this study were 12 companies with a total of 48 data for 4 years from 2016 to 2019 which were selected by purposive sampling method. The analysis tool is the Classical Assumption Test and Path Analysis. This study found only four hypotheses were accepted, the other hypotheses were rejected. This study concludes that disclosure of Corporate Social Responsibility (CSR) has a positive effect on Good Corporate Governance (GCG), Leverage has a positive effect on Good Corporate Governance (GCG), Disclosure of Corporate Social Responsibility (CSR) has a positive effect on Earning Response Coefficient (ERC), Leverage. It has a positive effect on the Earning Response Coefficient (ERC), and Good Corporate Governance (GCG) is accepted to be added to the model as a mediating or intervening variable. Penelitian ini bertujuan untuk menganalisis pengungkapan Corporate Social Responsibility (CSR) dan Leverage terhadap Earnings Response Coefficient (ERC) dengan mempertimbangkan Good Corporate Governance sebagai variabel mediasi atau intervening. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari beberapa sumber. Subjek penelitian ini adalah perusahaan BUMN yang terdaftar di Bursa Efek Indonesia tahun 2016-2019. Sampel penelitian ini adalah 12 perusahaan dengan total 48 data selama 4 tahun dari tahun 2016 hingga 2019 yang dipilih dengan purposive sampling method. Alat analisis adalah Uji Asumsi Klasik dan Path Analysis.  Penelitian ini menemukan hanya empat hipotesis yang diterima, hipotesis lainnya ditolak. Penelitian ini menyimpulkan bahwa Pengungkapan Corporate Social Responsibility (CSR) berpengaruh positif terhadap Good Corporate Governance (GCG), Leverage berpengaruh positif terhadap Good Corporate Governance (GCG), Pengungkapan Corporate Social Responsibility (CSR) berpengaruh positif terhadap Earning Response Coefficient (ERC), Leverage berpengaruh positif  terhadap Earning Response Coefficient (ERC), dan Good Corporate Governance (GCG) diterima untuk ditambahkan dalam model sebagai variabel mediasi atau intervening

PENGUJIAN PEMODERASI AZAS TRI PANTANGAN TERHADAP SISTEM INFORMASI AKUNTANSI DAN PARTISIPASI MASYARAKAT PADA AKUNTABILITAS DANA DESA

Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh sistem informasi akuntansi dan partisipasi masyarakat terhadap akuntabilitas dana desa dengan tri pantangan sebagai variabel moderasi, Penelitian ini dilakukan pada desa-desa di Kapanewon Playen. Sampel dipilih dengan metode purposive sampling dan terdiri dari 13 desa. Teknik analisis data menggunakan uji kualitas data, uji asumsi klasik, uji regresi berganda, dan uji hipotesis. Hasil penelitian ini menunjukkan sistem informasi akuntansi berpengaruh negatif, partisipasi masyarakat berpengaruh positif dan tri pantangan tidak mampu memoderasi. Implikasi dari penelitian ini menunjukkan bahwa di desa-desa di Kapanewon Playen, akuntabilitas dana desa dapat dipengaruhi oleh partisipasi masyarakat, oleh karena itu, hasil penelitian ini dapat dijadikan pertimbangan untuk memperhatikan partisipasi masyarakat sehingga dapat meningkatkan akuntabilitas dana desa. Kata kunci: Sistem informasi akuntansi, partisipasi masyarakat, tri pantangan, akuntabilitas dana desa Abstract This research aims to determine the effect of accounting information systems and community participation on village fund accountability with the tri pantangan as a moderating variable. This research was conducted in villages in Kapanewon Playen. The sample was selected using purposive sampling and consisted of 13 villages. Data analysis techniques use data quality tests, classical assumption tests, multiple regression tests, and hypothesis tests. The results of this research show that the accounting information system has a negative effect, community participation has a positive effect and the tri pantagan cannot moderate it. The implications of this research show that in villages in Kapanewon Playen, the accountability of village funds can be influenced by community participation. Therefore, the results of this research can be used as a consideration for increasing the accountability of village funds.  Keywords: Accounting information system, community participation, Tri Pantangan, accountability of village fund

Pengaruh Teknologi Informasi, Budaya Organisasi dan Kualitas Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan (Studi Kasus PT. Pegadaian Cabang Dompu Soriutu)

Penelitian ini bertujuan untuk menguji Teknologi informasi, Budaya organisasi, Kualitas sistem informasi akuntansi terhadap kualitas laporan keuangan. Data yang di gunakan dalam penelitian ini menggunakan data yang diperoleh dari kuesioner yang disebarkan kepada karyawan di PT.Penggadaian Cabang dompu Soriutu. Jumlah kuesioner yang disebarkan pada penelitian ini kepada 35  responden. Data penelitian ini dianalisis menggunakan analisis regresi linier berganda dengan menggunakan program SPSS 25. Hasil penelitian ini menunjukkan (X1) teknologi informasi berpengaruh positif terhadap (Y) kualitas laporan keuangan. (X2) Budaya organisasi tidak berpengaruh positif terhadap (Y) kualitas laporan keuangan. (X3) Kualitas sistem informasi akuntansi berpengaruh positif terhadap (Y) kualitas laporan keuangan

Pengaruh Teknologi Informasi, Budaya Organisasi dan Kualitas Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan (Studi Kasus PT. Pegadaian Cabang Dompu Soriutu)

Penelitian ini bertujuan untuk menguji Teknologi informasi, Budaya organisasi, Kualitas sistem informasi akuntansi terhadap kualitas laporan keuangan. Data yang di gunakan dalam penelitian ini menggunakan data yang diperoleh dari kuesioner yang disebarkan kepada karyawan di PT.Penggadaian Cabang dompu Soriutu. Jumlah kuesioner yang disebarkan pada penelitian ini kepada 35  responden. Data penelitian ini dianalisis menggunakan analisis regresi linier berganda dengan menggunakan program SPSS 25. Hasil penelitian ini menunjukkan (X1) teknologi informasi berpengaruh positif terhadap (Y) kualitas laporan keuangan. (X2) Budaya organisasi tidak berpengaruh positif terhadap (Y) kualitas laporan keuangan. (X3) Kualitas sistem informasi akuntansi berpengaruh positif terhadap (Y) kualitas laporan keuangan

Pengaruh Tunneling Incentive dan Mekanisme Bonus Terhadap Harga Transfer Dengan Tax Minimization Sebagai Variabel Moderasi

This study aims to examine the effect of tunneling incentives and bonus mechanisms on transfer prices with tax minimization as a moderating variable. The sample used in this study were manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2019 period, with the purposive sampling method obtained 22 companies. The data in this study were processed using the help of Statistical Packge for Socia Science (SPSS) with logistic regression and interaction moderation test. The hypothesis testing method uses a significance level of 5%. The results showed that incentive tunneling had a positive effect on transfer prices. The bonus mechanism has a negative and insignificant effect on transfer prices. Tax minimization cannot moderate the relationship between tunneling incentives and transfer prices. Tax minimization cannot moderate the relationship between the bonus mechanism and the transfer price.  &nbsp

THE EFFECT OF PROFITABILITY, INDEPENDENT COMMISSIONERS, AND CORPORATE SOCIAL RESPONSIBILITY (CSR) ON TAX AVOIDANCE

This study aims to examine the effect of Profitability, Independent Commissioner, and Corporate Social Responsibility (CSR) on Tax Avoidance. The data used in the study is secondary data, the sampling technique is the purposive sampling method with data sources from financial statement data of banking companies listed on the IDX 2017-2019 obtained from the internet (www.IDX.co.id) as many as 45 companies consists of 135 samples. The test of this study used a classic assumption test consisting of (normality test, multicollinearity test, autocorrelation test, and heteroscedasticity test) and multiple regression analysis hypothesis testing consisting of (determination coefficient test (R2), simultaneous test (F test), and partial test t-test). Based on the results of the regression test, it shows that the effect of Profitability, Independent Commissioner, and Corporate Social Responsibility (CSR) has a positive effect on tax avoidance

The Influence Of Earnings Management, Audit Quality On Company Value With Ownership Managerial As Moderating Variables

This study aims to examine the effect of earnings management and audit quality on firm value with managerial ownership as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2019 period. The independent variable used is earnings management which is proxied using the modified Jones model and audit quality is measured using a dummy variable with the dependent variable being firm value as measured by price to book value (PBV). This study adds a moderating variable, namely managerial ownership. The population in this study are manufacturing sector companies listed on the IDX for the 2016-2019 period. The method of determining the sample is done by using purposive sampling. Based on these criteria, as many as 24 companies were selected as samples. The data analysis technique used in this study is multiple regression analysis and moderated regression analysis using SPSS 21 software. The results of this study indicate that earnings management variables have a negative effect on firm value while audit quality also has a negative effect on firm value. The results of the study using a moderated regression analysis test showed that managerial ownership was able to strengthen the relationship between earnings management and firm value. Managerial ownership is also able to strengthen the relationship between audit quality and firm value