PENGARUH LOCUS OF CONTROL DAN KOMPLEKSITAS TUGAS DENGAN SIFAT MACHIAVELLIAN SEBAGAI PEMODERASI TERHADAP PERILAKU DISFUNGSIONAL AUDIT DI KAP KOTA DENPASAR

Independent auditor services are needed to determine the reliability of the financial statements presented by management and to give an opinion towards the financial statements in a credible manner, so that they can be trusted and obtain larger market share.  In addition, the reporting process must also be effective by employing competent and objective independent auditors to give high quality audit based on the Professional Standards of Public Accountants (SPAP) and the Code of Ethics (IAPI,2016). On the other side, non-compliance towards SPAP and the Code of Ethics can reduce the audit quality. The non-compliance to the standards leads to violation cases and financial scandals, which inhibits the credibility of the auditors. This study aims to examine the effect of locus of external and task complexity towards the dysfunctional audit behavior moderated by Machiavellian. This research was conducted on auditors that was registered at the Public Accounting Firm (KAP) in Denpasar using the PLS-SEM analysis and with the support of SmartPLS 3.0. Software. The results showed that the auditor’s dysfunctional behavior can be caused by the variations of external locus, the complexity of the task which interacts with Machiavellian

Aplikasi Akuntansi “Friendly” untuk Mengatasi Masalah Penysunan Laporan Keuangan BUMDes

The ownership of village institutions is jointly controlled with the aim of improving the community's economic standard of living, one of which is through Village Owned Enterprises (BUMDes). BUMDes partners in Selulung Village and Belantih Village face obstacles with the implementation of bookkeeping or accounting. The partner problems, are: (1) Due to the lack of knowledge in recording transactions and preparing financial statements, (2) There is no partner awareness to fix financial management so that it can solve financial problems, (3) Partners do not have the knowledge of financial management about how to separate business finances from personal (household) finances. The solutions offered related to problem solving for BUMDes partners are: (1) Provide counseling activities regarding the importance of orderly administration in running BUMDes business, (2) Provide training activities for preparing financial reports with accounting applications namely “Friendly”. Analysis through the distribution of questionnaires to participants to obtain an overview related to the benefits of the training seen from the material got score 4.67 which was close to very good, the delivery of material with score 4.53 was also almost very good, the application made a score of 5 was very good. Until now, improvements and application trials are continuously being carried out so that they can be directly applied to each BUMDes.The ownership of village institutions is jointly controlled with the aim of improving the community's economic standard of living, one of which is through Village Owned Enterprises (BUMDes). BUMDes partners in Selulung Village and Belantih Village face obstacles with the implementation of bookkeeping or accounting. The partner problems, are: (1) Due to the lack of knowledge in recording transactions and preparing financial statements, (2) There is no partner awareness to fix financial management so that it can solve financial problems, (3) Partners do not have the knowledge of financial management about how to separate business finances from personal (household) finances. The solutions offered related to problem solving for BUMDes partners are: (1) Provide counseling activities regarding the importance of orderly administration in running BUMDes business, (2) Provide training activities for preparing financial reports with accounting applications namely “Friendly”. Analysis through the distribution of questionnaires to participants to obtain an overview related to the benefits of the training seen from the material got score 4.67 which was close to very good, the delivery of material with score 4.53 was also almost very good, the application made a score of 5 was very good. Until now, improvements and application trials are continuously being carried out so that they can be directly applied to each BUMDes

Pengungkapan Sustainability Report dan Firm Value

The primary purpose of having a sustainability report is to enhance the confidence of the public in the company, ultimately leading to an increase in the company's worth. Firm Value refers to how investors perceive the company and is a significant factor they consider when making investment choices. The aim of this study is to analyze how the disclosure of Sustainability Reports affects the valuation of companies that are listed on the Sri-Kehati Stock Index. The sample selection was carried out using the purposive sampling method, so as to obtain a sample of 7 companies with an observation period of 5 years (2017-2021). This study employs quantitative data analysis, specifically using secondary data obtained from sustainability reports and annual reports accessed through the respective company websites. The research utilizes multiple linear regression as the chosen technique. The findings of this study suggest that there is no notable impact on the value of Sri-Kehati Stock Index Listed Companies based on the disclosure of sustainability reports, economic disclosures, environmental disclosures, and social disclosures. These results have theoretical implications, as they challenge the ability of stakeholder theory to explain the findings, while behavioral theory may provide a more suitable explanation. Furthermore, this research has practical implications for both issuers and the government, indicating that the disclosure of sustainability reports does not contribute to an increase in firm value. Keywords: Disclosure of Sustainability Report, Firm Valu

SISTEM BERBASIS PENGETAHUAN PENDETEKSI KERUSAKAN MESIN MERCEDES BENZ 7 SPEED P.O. RESTU MULYA

Sistem berbasis pengetahuan adalah merupakan suatu sistem dimana keahlian seorang pakar diadopsi pengetahuannya dengan bantuan mesin komputer sehingga sistem dapat bekerja selayaknya seseorang yang ahli. Salah satu penerapan sistem berbasis pengetahuan adalah sistem berbasis pengetahuan pendeteksi kerusakan mesin mercedes benz 7 speed P.O Restu Mulya beserta solusi penyelesaian yang bertujuan untuk mengetahui jenis-jenis kerusakan yang terjadi melalui penelusuran gejala-gejala kerusakan. Komponen-komponen utama yang digunakan dalam sistem ini antara lain basis pengetahuan (knowledge base), basis data (database), mesin inferensi (inference engine), dan antar muka pemakai (user interface). Teknik inferensi yang digunakan yaitu penalaran mundur (backward chaining). Penalaran mundur (backward chaining) merupakan pelacakan yang memulai dari hipotesis dahulu, dan untuk menguji kebenaran hipotesis tersebut dicari fakta-fakta yang ada dalam basis pengetahuan. Sistem berbasis pengetahuan pendeteksi kerusakan mesin mercedes benz 7 speed P.O Restu Mulya beserta solusi penyelesaian dapat membantu dalam pendeteksian jenis kerusakan dan membantu mengatasi kerusakan tanpa mendatangkan ahlinya. Kata Kunci : Pelacakan Backward Chaining, Sistem Berbasis Pengetahuan

PENGARUH KARAKTER EKSEKUTIF, KARAKTERISTIK PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE

Penelitian ini bertujuan untuk menguji pengaruh karakter eksekutif, karakteristik perusahaan yang diproksikan dengan leverage dan capital intensity, dan corporate governance yang diproksikan dengan kepemilikan manajerial, kepemilikan institusional, komisaris independen, komite audit dan kualitas audit terhadap tax avoidance. Populasi dalam penelitian ini adalah perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia periode 2010-2013. Pemilihan sampel dilakukan dengan menggunakan metode purposive sampling. Data yang digunakan adalah data sekunder yang diperoleh dari laporan tahunan perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia. Metode analisis yang digunakan adalah analisis regresi logistik yang dilakukan dengan bantuan SPSS versi 15.00 for windows. Hasil penelitian menunjukkan bahwa variabel karakter eksekutif dan corporate governance tidak berpengaruh terhadap tax avoidance, sedangkan variabel karakteristik perusahaan terbukti berpengaruh terhadap tax avoidance. Kata kunci: Tax Avoidance, Karakter Eksekutif, Karakteristik Perusahaan, Corporate Governanc

PENGARUH KUALITAS SISTEM, KUALITAS INFORMASI, KEMUDAHAN PENGGUNAAN E-FILING TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI

E-Filing is a system that regulates how to submit or report taxes and submit notifications for online renewal of Annual SPT, where all SPT payment activities can be done without having to meet face to face and can be done anywhere and anytime. The Directorate General of Taxes has implemented this e-filing system in 2007. This research is trying to assess the system information success by collaborating system information success models of DeLone and McLean (2003) which has been modified by Wang and Liao (2008) which only takes two variables, which is System Quality, Information Quality. Technology Acceptance Model Davis (1989) which only takes one variable, namely Ease of Use of E-Filing and Taxpayer Awareness as moderating variables. This research is using primary data types. The method of determining the sample using sampling incidental technique, amounting to 200 respondents. Data is obtained by using questionnaire which was filled directly by the respondent as well as through an online google form. Hypothesis testing is carried out using a variant-based Structural Equation Model (SEM) or what is commonly called Partial Least Square. The result is that System Quality has a significant positive effect on Individual Taxpayer Compliance. Information Quality has no effect on Individual Taxpayer Compliance. Ease of Use of E-Filing has no effect on Individual Taxpayer Compliance. Furthermore, Taxpayer Awareness does not moderate the influence of System Quality on Individual Taxpayer Compliance, Taxpayer Awareness does not moderate the effect of Information Quality on Individual Taxpayer Compliance, Taxpayer Awareness does not moderate the effect between Ease of Use of E-Filing on Taxpayer Compliance Private Person

Analisis Pengaruh Cash Flow untuk Memprediksi Kondisi Financial Distress Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia

Judul penelitian ini adalah Analisis Pengaruh Cash Flow untuk Memprediksi Kondisi Financial Distress Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia. Adapun yang menjadi perumusan masalah dalam penelitian ini adalah Apakah total cash flow, operating cash flow, investment cash flow, dan funding cash flow berpengaruh terhadap Financial Distress pada perusahaan manufaktur di Bursa Efek Indonesia. Tujuan penelitian ini adalah untuk membuktikan secara empiris pengaruh total cash flow, operating cash flow, investment cash flow dan funding cash flow terhadap prediksi terjadinya financial distress di suatu perusahaan manufakur yang terdaftar di Bursa Efek Indonesia. Populasi dalam penelitian ini adalah perusahaan manufaktur yang tercatat di Bursa Efek Indonesia tahun 2014-2019. Sedangkan teknik pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling, yaitu teknik penentuan sample dengan pertimbangan tertentu, dan di dapat sebanyak 17 perusahaan. Metode pengumpulan data yang digunakan adalah metode dokumentasi. Teknik analisis data data antara lain uji asumsi klasik, yang terdiri dari uji normalitas, uji multikolinearitas, uji autokorelasi dan uji heteroskedastisitas, analisis regresi berganda.Hasil penelitian menunjukkan bahwa (1) total cash flow berpengaruh terhadap financial distress. (2) operating cash flow tidak berpengaruh terhadap financial distress.(3) investment cash flow berpengaruh terhadap financial distress.(4) funding cash flow tidak berpengaruh terhadap financial distress.  The title of this study is cash flow influence analysis to predict financial distress conditions in companies listed on the Indonesia Stock Exchange. The formulation of the problem in this study is whether total cash flow, operating cash flow, investment cash flow, and funding cash flow affect Financial Distress in manufacturing companies on the Indonesia Stock Exchange. The purpose of this research is to prove empirically the influence of total cash flow, operating cash flow, investment cash flow and cash flow funding on the prediction of financial distress in a company listed on the Indonesia Stock Exchange. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange in 2014-2019. While the sampling technique used in this study is purposive sampling, which is sample determination technique with certain considerations, and can be as many as 17 companies. The data collection method used is the documentation method. Data analysis techniques include classical assumption tests, which consist of normality tests, multicollinearity tests, autocorrelation tests and heteroskedasticity tests, multiple regression analysis. The results showed that (1) total cash flow affects financial distress. (2) Operating cash flow has no effect on financial distress. (3) Investment cash flow affects financial distress. (4) Funding cash flow has no effect on financial distress. &nbsp

Pengaruh Kesadaran, Lingkungan, dan Sanksi Pajak Terhadap Kepatuhan WPOP dengan Persepsi Fraud Pajak Sebagai Variabel Pemoderasi di KPP Pratama Badung Utara

This study describes the factors that affect the level of taxpayer compliance. These factors are the awareness of taxpayers, taxpayers' environment, and tax sanctions with the perception of tax fraud as a moderating variable. The population uses WPOP in North Badung Regency. The data in North Badung Pratama KPP, until 2019 there are 69,676 registered WPOPs. The sample was taken by nonprobability sampling method with the technique of incidental sampling. Samples were taken as many as 100 people. Data collection using a questionnaire. Data analysis using moderated regression analysis. The test results have proven that the awareness of the taxpayers, the environment of the taxpayers, and the tax sanctions have a positive effect on the level of taxpayer compliance (sig <α = 0.05) and the perception of tax fraud is able to moderate the awareness of taxpayers, the environment of taxpayers, and tax sanctions on the level of compliance of taxpayers.  Penelitian ini menjelaskan faktor-faktor yang mempengaruhi tingkat kepatuhan wajib pajak. Faktor-faktor tersebut yaitu kesadaran WP, lingkungan WP, dan sanksi pajak dengan persepsi fraud pajak sebagai variabel pemoderasi. Populasinya menggunakan WPOP yang ada di Kabupaten Badung Utara. Data yang ada di KPP Pratama Badung Utara, hingga tahun 2019 terdapat 69.676 WPOP yang terdaftar. Sampel diambil dengan metode nonprobability sampling dengan teknik yaitu incidental sampling. Sampel diambil sebanyak 100 orang. Pengumpulan data menggunakan kuesioner. Analisis datanya dengan analisis regresi moderasi. Hasil pengujian telah membuktikan bahwa kesadaran WP, lingkungan WP, dan sanksi pajak berpengaruh positif terhadap tingkat kepatuhan WPOP (sig < α=0,05) serta persepsi fraud pajak mampu memoderasi kesadaran WP, lingkungan WP, dan sanksi pajak terhadap tingkat kepatuhan WPOP. &nbsp

Pengaruh Aktivitas sosial Dan Lingkungan Terhadap Nilai perusahaan Dengan Gender Deversity Sebagai variabel Moderasi Pada Perusahaan Pertambangan

Penelitian ini bertujuan menginvestigasi peranan moderasi Gender Diversity Dewan Direksi dan Gender Diversity Dewan Komisaris atas pengaruh aktivitas sosial dan aktivitas lingkungan terhadap nilai perusahaan. Populasi penelitian adalah Perusahaan Pertambangan terdaftar di Bursa Efek Indonesia dari Tahun 2017 sampai 2021. Variabel penelitian ini terdiri dari: variabel independen yaitu aktivitas sosial dan aktivitas lingkungan, variabel dependen yaitu nilai perusahaam diukur dengan price book value (PBV), variabel moderasi gender diversity Dewan Direksi dan Dewan Komisaris serta menggunakan 3 variabel kontrol yaitu ukuran perusahaan (size), umur perusahaan serta return on assets (RAO). Penelitian ini menggunakan teknik analisis regresi linear berganda dengan SPSS 17.0. Hasil penelitian menunjukan aktivitas sosial berpengaruh negatif signifikan terhadap nilai perusahaan, aktivitas lingkungan berpengaruh positif signifikan terhadap nilai perusahaan. Hasil pengujian moderasi Gender Diversity Dewan Direksi berperan memperlemah pengaruh aktivitas lingkungan terhadap nilai perusahaan, namaun tidak berperan mememoderasi pengaruh aktivitas sosial terhadap nilai perusahaan. Gender Diversity Dewan Komisaris  berperan memperkuat pengaruh aktivitas lingkungan terhadap nilai perusahaan namum berperan memperlemah pengaruh aktivitas sosial terhadap nilai perusahaan. Hasil pengujian variabel kontrol umur perusahaan dan ROA berpengaruh terhadap nilai perusahaan, tetapi size tidak berpengaruh terhadap nilai perusahaan. Limitasi penelitian ini belum memasukan aktivitas ekonomi dan tata kelola sebagai diterminan dari nialai perusahaan dan tekanan stakeholder sebagai variabel moderasi.&nbsp