PENGARUH PERSEPSI TARIF PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM

This study aims to determine the effect of perceptions of tax rates, service quality, and tax knowledge on tax compliance for micro small and medium businesses. This study also deals with the phenomenon of reducing the tax rate of micro small and medium enterprises to zero point five percent. The object of study was the taxpayer of small and medium business in Sidoarjo Regency. The sample used was 158 small and medium micro business taxpayers who were selected using a simple random sampling technique.The study was conducted using primary data through a questionnaire with data analysis through the Structural Equation Model (SEM) approach based on Partial Least Square (PLS) with the WarpPLS 3.0 application program. The results of direct influence testing show that perceptions of tax rates, service quality and tax knowledge affect tax compliance for small and medium micro business taxpayers

Good Village Governance Dan Pencegahan Fraud

Otonomi desa memungkinkan desa untuk leluasa mengurus dan mengatur rumah tangga desa berdasarkan UU No. 6 tahun 2014. Dukungan pemerintah dalam mencapai kemandirian dan pembangunan ekonomi nasional diperlukan adanya keuangan desa. Keuangan desa memerlukan sistem pengelolaan mencakup perencanaan, pelaksanaan, penatausahaan, pelaporan serta pertanggungjawaban. Banyaknya fraud dalam sistem keuangan desa membuat kepercayaan masyarakat menurun. Oleh karenanya sistem pengelolaan keuangan harus berdasarkan prinsip good village governance. Penelitian ini bertujuan untuk menguji pengaruh prinsip good village governance dalam sistem keuangan desa terhadap pencegahan fraud. Data primer didapatkan dengan menyebarkan kuesioner kepada kepala desa, bendahara desa, sekertaris desa, kaur dan kasi. Metode analisis penelitian ini mempergunakan regresi linear berganda (multiple regression). Hasil penelitian ini mengungkapkan bahwasanya variabel partisipasi, transparansi, orientasi konsensus, keadilan, efektifitas dan efisiensi, dan visi strategik tidak berpengaruh yang signifikan terhadap pencegahan fraud. Sementara pada variabel penegakan hukum, responsivitas dan akuntabilitas berpengaruh yang signifikan terhadap pencegahan fraud

The Effect of Managerial Skills, Education Level, and the Role of Village Consultative Body toward the Performance of Village Head

Researchers choose to research in Kabupaten Bojonegoro, because there were cases of misappropriation of village funds by the village head and there were cases of villages budget reporting to the head of local government. This study aims to look at the factors that can improve the performance of village heads in village finances. There are three independent variables tested, namely managerial ability, level of education, and the role of the Village Consultative Body (BPD), while the dependent variable in this study is the performance of village financial management. This study took a setting in Kabupaten Bojonegoro by taking a sample of village heads in 6 (six) sub-districts that received the largest village funds. The type of data used in this study is primary data collected through distributing questionnaires to respondents. The distribution of the questionnaire was carried out by meet the village head directly at the village head’s office, attend the village head forum, and send the questionnaire link via Whatsapp media. They are 150 samples collected through the purposive sampling technique. The data analysis technique used multiple linear regression with the SPSS 23 application program. The test results showed that the managerial ability and the role of the BPD had a significant effect on the village head's performance, while the level of education did not affect the performance of the village head. Keywords: Managerial skills, Level of education, The role of BPD, Performance, Head of villag

PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP KINERJA PERUSAHAAN

This research aims to look into the impact of the characteristics of audit committee on company performance. The sample consists of companies that were listed on the LQ45 Indonesia Stock Exchange (IDX) respectively around 2016 and 2020. The findings indicate that committee size and frequency of meeting have a notable negative relationship with firm performance, whereas expertise have quite a significant positive relationship. This study also unveil that independence possess insignificant association with performance of companies. This study’s findings may assist managers and boards determine the most appropriate choices about the audit committee characteristics to enhance the company’s audit committee for implementation in future policy preparation to protect shareholders’ preferences. This study adds to the literature by identifying the role of audit committee characteristics in company performance, attempting to argue that specific audit committee characteristics drive performance

META-ANALISIS: PENGARUH AUDIT INTERNAL TERHADAP KINERJA PERGURUAN TINGGI

Abstract: This study aims to reconcile conflicting empirical result from prior studies on the association between internal audit and higher education performance. Furthermore, this study also investigates whether the conficting findings were moderated by the different higher education performance measures. This study used meta-analysis to integrate the previous studies findings on the association between intenal audit and higher education performance and further investigated the moderators of such association. The findings showed that internal audit ihave a association with higher education performance, but that association is not moderated by differences in higher education performance measures. Keywords: Meta-Analysis, Internal Audit, Higher Education Performanc

Stock Market Reaction towards the Announcement of Indonesian Presidential Election Results

There are several factors influence stock market reactions, namely political events. This paper uses event study methodology to study the stock price reaction to political events, particularly the official announcements of Indonesian Presidential Election results of 2004, 2009, and 2014 by General Election Commission. The event window was twenty-nine days (fourteen days before the event, during the event, and fourteen days after the event). By using stocks of the LQ45 category, we analyzed stock market reactions and average abnormal return around the official announcement of 2004, 2009, and 2014 Presidential Election. Other factor, i.e. quick count, is also discussed in this study as it influenced to the stock market reactions. Keywords:  political event, Presidential Election, stock market reaction, average abnormal retur

Do distressed firms manage earnings?

Purpose: This research aims to test and analyze whether the central role of SOE compare with the phenomenon of financial distress will result in dysfunctional behavior. This motivates researchers to investigate SOE financial performance and behavior. Thus, this study aims to prove that the influence of financial distress on SOE and POE behavior is different. Design/methodology/approach: The researcher employs a quantitative approach to test the hypotheses. The data collected using documentation of financial data of 55 SOE and 135 POE listed in Indonesia Stock Exchange year 2014-2018. Distress status determines using Altman Z-score and earnings management measured using the Modified Jones Model. This study examines two groups of samples originating to test hypotheses using two independent sample t-tests. Findings: The research results succeeded in proving that SOE and POE react to a distressing condition in different ways. While SOE responds in the increasing pattern, means income maximization, the POE were in the opposite direction. Research limitations/implications: Scoring bankrupt prediction use only one equation, that is Altman Z-score, thus there are bias potential due to “no one-size-fits-all” view point. Practical implications: This result suggests that the government and other shareholders should be careful in making decisions concerning distressed SOE. Originality/value: Most earnings study was conducted in good financial performance in order to get a general conclusion. Since other scholars focus on how SOE performance in a “normal” situation, this research tries to investigate their behavior in the “abnormal situation

The Influence of Auditor Independence, The Quality of Village Human Resources on The Audit Quality of Village Funds with the Role of Community as a Moderation Variable

The effectiveness of using village funds, which still has not had an overall impact on improving the welfare of village communities and the rise of cases of misuse of village funds, has made researchers focus on the audit quality of village funds. This research analyzed internal and external factors influencing the quality of village fund audits using a quantitative approach. The auditor independence variable is the internal factor of the auditor, and the external factor is the quality of human resources (HR) of village officials and the role of the community as a moderating variable. The research population is internal auditors in the district governments of North Sumatra Province. The data were obtained from the questionnaire results through the Google form and processed using the Structural Equation Modeling (SEM) technique with the Partial Least Square (PLS) method using SmartPLS software. The results of this study indicate that the Independence of the auditor directly and indirectly through the moderation of the community's role has a positive and significant effect on the audit quality of village funds. The community's role also strengthens the auditor's Independence in improving the audit quality of village funds. Auditor independence is an attitude that is owned and applied in carrying out village fund audit tasks. Auditors face various conditions and situations of different auditees, organizational support, leadership firmness, and work pressure so that consistency in their attitude of Independence through the quality output of village fund audits will determine the success of managing village funds appropriately on target. The quality of village apparatus human resources directly has a negative effect on the quality of village fund audits. Furthermore, the results of moderating the role of the community with the quality of village apparatus human resources have a positive and insignificant effect on the quality of village fund audits. The role of the community is urgently needed to strengthen the human resources of village officials in managing village funds to improve audit quality.Keywords: Auditor Independence, Quality of Human Resources for Village Officials, Community Role, and Quality of Village Fund Audit

VOCATIONAL SCHOOL READINESS TO SUPPORT CREATIVE INDUSTRY DEVELOPMENT

This study explore how the employment of vocational school perceive towards the quality of the graduates. By identifying the quality of Vocational School graduates it is expected to be able to identify the quality gap produced with the required quality. Using qualitative approach, 14 informants were interviewed within 4 phase focus group discussion to reach their perception on the graduates quality. This research found that vocational study were contribute to the number of job less at young age. But, it is not because they didn’t have competencies needed but more on economic situation that push companies to be more efficient in recruiting new employee. Eventhough, the vocational school still have work to do that is give the students such soft competencies that makes them mature and ready to work as professional in terms of responsibility and commitment to his or her company

Management accounting information system and intellectual capital: a way to increase SME’s business performance

Purpose – The paper aims to clarify the unclear relationship between management accounting information systems and SME business performance by having intellectual capital as mediating variable. This will expand the domain of management accounting information usage from SME’s perspective. Design/methodology/approach – The paper used a descriptive study using the close-ended questionnaire distributed to 428 SMEs in East Java Region. The data were complemented by statistical analysis using SMART PLS to test the mediation role of intellectual capital. Findings – The paper provided empirical evidence that intellectual capital plays as a quasi mediating for management accounting information system and business performance relationship. This encouraged SME to optimize their IT usage to maximize the benefit of implementing MAIS. Research limitations/implications – Since management accounting system needs for business varied, future study needs to consider the level of IT usage. Therefore, future researchers are encouraged to investigate how to set the usage level. Practical implications – The paper included implications for the development of higher level of IT usage, such as management accounting information system to gain the benefits, that is increased business performance. Originality value – This paper filled the gap in IT usage from SMEs’ perspective by expanding the role of intellectual capital on the relationship of management accounting information systems on business performance