ROLE OF PUBLIC ACCOUNTANTS TO THE SUCCESS OF TAX AMNESTY IN FINANCIAL INSTITUTIONS AND BANKING IN INDONESIA

ABSTRACT PMK No. 118/2016 provides an opportunity for taxpayers whether or not to participate in tax amnesty, to improve compliance. How to report the property that has not been listed, both in the statement of wealth and annual tax notification. This phenomenon motivates empirical evidence on the role of the accounting firms for the success of tax amnesty in financial institutions and banking in Indonesia. The period of this research is done during the implementation of tax amnesty policy, 2016. The results show that public accountants have an important role in the implementation of tax amnesty policy in Indonesia. Future research can observe the same thing in other sectors and test the antecedent and the impact tax amnesty. Key Words: Public Accountant, Big Four, Tax Amnesty, Financial Institutio

VALUE RELEVANCE DAN IFRS ADOPTION DI INDONESIA: INVESTIGASI PADA PERUSAHAAN LQ-45 BURSA EFEK INDONESIA

Value relevance is being defined as the ability of information disclosed by financial statements to capture and summarize firm value. earnings per share (EPS) and book value of shares (BVS) and stock market price (SMP), both before and after IFRS adoption. Based on theresult,test there the valuerelevancebefore and after IFRS adoptio. The value relevance after IFRS adoption decreased. These findings differ from the findings in several countries have adopted IFRS. In many countries have adopted IFRS tends to increase the value relevance.Keyword : value relevance, earning per share, book value of equity, stock price, IFRS adoption, LQ-4

Tracing Accounting in Javanese Tradition

oai:ojs2.ijracs.rumahpeneleh.or.id:article/1This paper aims to trace the perseverance of accounting in slametan as one of Javanese tradition. Through reading of old scriptures dated as far as 1030AC as well as observing the existing phenomena of slametan, underlying values of slametan are explored and reconciled. It is found that the survival of accounting in the Javanese tradition not only exists in the form of physical recordings but also mental recordings. Cohesiveness /togetherness among the people, and spiritual as well as religious beliefs give rise to social obligations, mental recordings, and soul-spiritual gain

DETERMINAN MAHASISWA AKUNTANSI MELAKUKAN KECURANGAN AKADEMIK : STUDI LITERATUR

Academic fraud is a growing topic for the scholars in the field of accounting study in Indonesia. Many factors can encourage individuals to commit academic fraud. This research aims to conduct a literature study based on existing research results to explore various determinant factors that can encourage accounting study program students to commit academic fraud. The results of the literature study found that the theories used by Indonesian scholars were the fraud triangle theory and the fraud diamond theory with quantitative methods. Meanwhile, international scholars use a mix of fraud triangle theory and theories from the other disciplines such as psychology, criminology and law. The methods used are quantitative, qualitative, a mix of quantitative and qualitative and experimental research methods. The results of the literature study are expected to provide ideas and initiatives for academics to develop research on the topic of academic fraud with a theoretical mix between accounting theory and other theories from psicology, criminology and law and priorities the use of various research methods such as a quantitative and qualitative method and experimental method

The effect of managerial ownership, institutional ownership, and foreign ownership on intellectual capital

This research aims to examine the effect of managerial ownership, institutional ownership, and foreign ownership on intellectual capital performance. The intellectual capital performance is measured by Extended Value Added Intellectual Capital Plus (E-VAIC Plus) which was developed by Ulum (2014). Managerial ownership is measured by the ratio of the number of stocks owned by the managers over the total company’s stocks outstanding. Institutional ownership is measured by the ratio of the number of stocks owned by institutions over the total company’s stocks outstanding. Foreign ownership is measured by the ratio of the number of stocks owned by foreign parties over the total company’s stocks outstanding. It sused a population of 34 banking companies listed on the Indonesia Stock Exchange in the period 2013-2016. They were taken using a purposive sampling technique, consisting of 20 banks. The data were analyzed using SEM-PLS. The results showed that managerial ownership has an effect on intellectual capital performance. Institutional ownership has no effect on intellectual capital performance. Foreign ownership has no effect on intellectual capital performance

PERAN GOOD CORPORATE GOVERNANCE ATAS DETERMINAN KUALITAS LABA INDUSTRI DASAR DAN KIMIA DI INDONESIA

This study aims to examine the effect of capital structure, profitability and liquidity onearnings quality with good corporate governance as moderation in basic industrialand chemical manufacturing companies on the Indonesia Stock Exchange from 2016 to2019. This research method uses quantitative research with SEM-based data analysis.variant using the WarpPls 7.0 application. The results of the analysis show that capitalstructure affects earnings quality, good corporate governance moderates the quasicapital structure on earnings quality, profitability does not affect earnings quality,good corporate governance does not moderate profitability on earnings quality.Liquidity does not affect earnings quality, good corporate governance does notmoderate liquidity on earnings qualit

DAMPAK COVID-19 TERHADAP TREN HARGA SAHAM PADA SEKTOR HEALTCARE DI INDONESIA

This study aims to see the impact of Covid-19 on stock price trends in the healthcaresector in Indonesia. This study uses an event study, which means the data used in thisstudy are financial market data to measure the impact of an event on company valuesuch as share prices of healthcare companies. on companies that have been listed onthe Index in the period July 2020 to June 2021 in a row. In common, there was apositive correction at the end of 2020 from August to December 2020. Meanwhile, in2021 at the beginning of the year, stock prices began to decline from January to April,in line with the condition of the impact of the pandemic experienced by Indonesia inthe second year. Until March to June 2021, the closing price at the end of the monthbegan to see a movement towards a positive correction, it is predicted that the nextmonth towards the end of the year will be the right time to invest, stock prices towardsthe end of the year will experience an increase in prices

ANALISIS PENGARUH PDRB, BELANJA MODAL, JUMLAH PENDUDUK, DAN INFLASI TERHADAP PENDAPATAN ASLI DAERAH: Studi Kasus Pada Pemerintah Daerah Kabupaten/Kota Di Wilayah Provinsi Jawa Barat

Regional Original Revenue is the revenue obtained by the region from sources withinits own region which is collected based on regional regulations in accordance withapplicable laws and regulations. The purpose of this study was to examine andanalyze the effect of Gross Regional Domestic Product (GRDP), CapitalExpenditure, Population, and Inflation on Regional Original Income. In addition,the purpose of this study is also to analyze whether the variables of Population andInflation can moderate the effect of other independent variables on RegionalOriginal Revenue. The data used in this study is secondary data sourced from theCentral Statistics Agency of West Java Province, Regional Government FinancialReports (LKPD) of the Regency / City Government in West Java Province, andpublication data on the portal or website of the Ministry of Finance Finance of theRepublic of Indonesia, as well as other valid sources of information and literature.Based on the results of the study, it shows that the Total Population and Inflation partially affect the Regional Original Revenue and the Total Population andInflation moderate the influence of GRDP on the Regional Original Revenue.Besides, the results of this study also explain that Capital Expenditure and GrossRegional Domestic Product partially have no effect on Regional Original Revenu