BUSINESS PERFORMANCE: BALANCED SCORECARD ANALYSIS FOR INDONESIA PUBLISHING HOUSE (IPH)

The study aimed to analyze the business performance of Indonesia Publishing House (IPH).  Descriptive method was used to explain the business performance using balanced scorecard (BSC) model.  There were 30 respondents who participated in this study. The findings showed that the four BSC perspectives (financial, customer, internal business process, and learning and growth) attained the level of good. IPH business performance needs some improvements to achieve the highest level of performance.The study aimed to analyze the business performance of Indonesia Publishing House (IPH).  Descriptive method was used to explain the business performance using balanced scorecard (BSC) model.  There were 30 respondents who participated in this study. The findings showed that the four BSC perspectives (financial, customer, internal business process, and learning and growth) attained the level of good. IPH business performance needs some improvements to achieve the highest level of performance

The Effect of Audit Firm Age and Audit Tenure on Audit Quality (An Empirical Study on Trusted Company Awardees Listed in Indonesia Stock Exchange 2011-2016)

Indonesia’s go public companies are the main backbone of its economy. As of January 2019, there are 620 listed companies in Indonesia Stock Exchange. The Indonesian Institute for Corporate Directorship yearly acknowledges listed companies and gives award categorized as the most trusted, trusted and fairly trusted companies every year. This study aimed to explain the effect of audit firm age and audit tenure on audit quality for the trusted company awardees from 2011-2016. An explantory method is used in this study since it depicts the cause and effect relationship. Data gathered will be processed, analyzed, presented, interpreted and concluded in a way that it will clarifies the matters about audit firm age and audit tenure on audit quality. There were 36 firm year observation as sample which was derived the companies that were awarded for six consecutive years. A multivariate analysis was used in processing and analyzing the secondary data. The findings partially showed that audit firm age has no significant effect on audit quality while audit tenure showed that there is a significant effect on audit quality. In addition to the findings mentioned, it simultaneously showed that audit firm age and audit tenure on audit quality. When the two variables are combined it affects the audit quality. This means that the two variables, audit firm age and audit tenure should go hand in hand together in achieving audit quality. Audit firm age, although not significant, must be takeninto consideration. The longer the firm, it is expected to increase audit quality. Audit tenure has to do with objectivity in which it will lead to audit quality. Long tenure is avoided by following the government regulations. As much as possible, in every audit engagement, audit work must appear to be very objective, unbiased, and impartial thus resulting to high audit quality. As for recommendation, researcher must add more samples in order to be more representative. Also, other variables may be taken into consideration as a proxy for auditquality

The Effect of Implementing Self-Assessment System on Tax Compliance for Small-Medium Enterprises (SMEs), Lembang, West Bandung District

Small-Medium Enterprises (SMEs) play a vital role in economic development of Indonesia. To support its economic development, the government is obliged to generate revenue. In order to generate more revenue, Indonesian government implemented self- assessment system in compliance with tax obligations. Most of the SMEs are compliant while some are not that aware of it because of lack of socialization. The aim of this study is to comprehend the effect of implementing self-assessment system on tax compliance. This study focused on SMEs in Lembang, West Java, Indonesia. It was exploratory research based on data were gathered from West Java Regency Office. Questionnaires were distributed to 70 (based on Slovin formula) respondents from the total population of 244. The result showed that the correlation of implementation of self-assessment system on tax compliance is weak, thus, the findings showed that implementation of self-assessment system has no significant influence on tax compliance. Implementation of self-assessment system has no significant influence on tax compliance. There are several reasons for this, such as, most of the people around the district of Lembang are not yet fully aware about its implementation. Also, it is not well socialized by the tax authorities from the Revenue Offices. It lacks personnel to do the socialization. The stated reasons were affirmed during the interview with the Head of SMEs located in West Bandung Regency. Implementation of the self-assessment System is worth to grab by SMEs in the district of Lembang, Bandung, Indonesia. It is highly recommended to socialize again the implementation and assign personnel that can extend time and effort to socialization

Preserving Auditor’s Independence, Competence, and Coping Time Budget Pressure: Keys to CPA firm’s Survival in the Era of Disruption (A Study on Local CPA Firm)

Certified Public Accountant (CPA) firms are disrupted and striving to survive through rendering assurance services to audit clients. This study aims to describe the auditor’s independence, auditor’s competence, and time budget pressure, and auditor’s performance in CPA firms. It examines the effect of auditor’s independence, auditor’s competence, and time budget pressure on auditor’s performance in this era of disruption. Explanatory research was used in this study using questionnaires in gathering data. Respondents were from two local CPA firms based in Jakarta. There were only 34 auditors who were available to participate. A multivariate analysis was used in the processing and analysis of the result of the study. The results of the study proved that auditor’s independence has a significant and positive effect on auditor’s performance, while auditor’s competence and time budget pressure have no significant effect on auditor’s performance if partially tested. But if simultaneously tested auditor’s independence, auditor’s competence and time budget pressure have a significant effect on auditor’s performance. The result implies that local CPA firms still manage to survive in the era of disruption by preserving auditor’s qualities and coping with time budget pressure.Keywords: Certified Public Accountant (CPA), respondents, competence, budget pressur

AUDIT FEE AND TIME BUDGET PRESSURE ON AUDIT QUALITY (AN EMPIRICAL STUDY IN LOCAL CPA FIRMS IN JAKARTA, INDONESIA)

Audit quality is the aim of every business entity.  A high quality audit gives a reliable information to all financial statements users.  This study aims to examine the effect of audit fee (AF), time budget pressure (TBP) on audit quality (AQ) at several CPA firms in the city of Jakarta. Research questionnaire was used to gather research data which compose of nine (9) indicators and 30 research statements.  There were four (4) Local CPA firms who participated to answer the questionnaire.  Data collected were processed, interpreted and concluded.  The results showed that audit fees and time budget pressure have significant effect on audit quality with a significance value of 0.014 while time budget pressure has a significant effect on audit quality with a significance value of 0.000, and audit fees and time budget pressure have a simultaneous effect on audit quality with a significance value of 0.000. This study implies that audit fee and time budget pressure pays a vital role to achieve a good and credible financial statements. &nbsp

PENGARUH OPINI AUDITOR DAN UKURAN PERUSAHAAN (SIZE) TERHADAP AUDIT DELAY (AUDIT REPORT LAG) PADA SEKTOR PERTANIAN DI BURSA EFEK INDONESIA

The purpose of this study is to determine the influence of auditor opinion and company size on audit delay. Company data includes agricultural companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The sample data used in this study is the result of a purposive sampling technique of 12 companies. The analytical method used is descriptive analysis, correlation, F test, and regression analysis. The results of the study show that the variables known to the auditor's opinion and company size have a significant effect on audit delay. Keywords: Audit Opinion, Audit Delay, Company Size. Tujuan dari penelitian ini adalah untuk mengetahui adanya pengaruh Opini Auditor dan Ukuran Perusahaan terhadap audit delay. Data perusahaan mencakup perusahaan pertanian yang terdaftar dalam Bursa Efek Indonesia (BEI) pada tahun 2019-2021. Sampel data yang digunakan di dalam penelitian ini merupakan hasil dari teknik purposive sampling sebanyak 12 Perusahaan. Metode analisis yang digunakan yaitu analisis deskriptif, korelasi, uji F, dan analisis regresi. Hasil penelitian menunjukkan bahwa variable yang diketahui opini auditor dan ukuran perusahaan berpengaruh signifikan terhadap audit delay. Kata Kunci: Audit delay, opini auditor, ukuran perusahaan

Honesty is the Best Policy: Reality or Fallacy for Accounting Students?

The purpose of this study is to know the behavior of the accounting students during examinations. It also emphasizes on how the students conduct themselves in an ethical way. Since the school is a Christian institution, it is perceived that students would not attempt to misbehave during examinations. There are students who ignore the importance of values, such as honesty. Honesty is the best policy as always heard but in reality dishonesty exists during examinations. The result of the study showed that 34.9% practice honesty and 65.1% practice dishonesty. Students are motivated to act dishonestly (cheat) because of their aim to pass the examinations. Students have their own means of cheating, and by all means, they have to do something in order to get a good grade and not to repeat the subject at least. The result also showed that female students are more prone to cheating, 54% cheat during the examinations while 46% of the male students cheat. Educators must not tolerate cheaters. Consequences must be executed when students are caught cheating. There is a need to educate the accounting students in preparation for their profession otherwise, career is at stake. Ethical principles must be instilled in their minds, thoughts, and actions

PERAN PERENCANAAN PAJAK DAN LABA SEBELUM PAJAK TERHADAP PEMBAYARAN PAJAK (STUDI PADA PERUSAHAAN SEKTOR PERBANKAN YANG TERDAFTAR DI BEI PERIODE 2020-2021)

This study was conducted to confirm the role of tax planning and profit before tax for banking company tax payments during the two years of research, to forty-two companies with a total of eight-four which used purposive sampling in their collection method. Researchers used descriptive anaylysis method with multiple linear regression. The results show tax planning has an effect on tax payments, profit before tax has a positive effect on tax payments; simultaneously tax planning and profit before tax effect on tax payments.Penelitian bertujuan menguji peran perencanaan pajak dan laba sebelum pajak dalam pembayaran pajak pada perusahaan perbankan selama dua tahun penelitian. Dalam pengumpulan data, teknik purpose sampling digunakan pada 42 perusahaan dengan total 84 observasi. ini menggunakan metode analisis deskriptif lalu regresi linear berganda. hasil menunjukkan perencanaan pajak punya pengaruh signifikan bagi pembayaran pajak, sementara laba sebelum pajak punya pengaruh positif bagi pembayaran pajak. Secara simultan, perencanaan pajak dan laba sebelum pajak berpengaruh terhadap pembayaran pajak pada perusahaan perbankan yang diteliti

THE EFFECT OF CORPORATE GOVERNANCE ON ACCOUNTING INFORMATION QUALITY (Survey on Publicly Listed Companies in Indonesia Stock Exchange 2011-2016)

This research is conducted to know the current situation of Indonesia’s corporate governance and accounting information quality. Good corporate governance is one of the aspects that should be considered to obtain accounting information quality. Good corporate governance was measured by using corporate governance perception index (CGPI) while accounting information quality was measured using discretionary accruals (Jones Model). The result showed that good corporate governance has a significant effect on accounting information quality. Companies that practice good governance will eventually produce accounting information with quality

EXTERNAL AUDITOR AUDITS, WHO THEN AUDIT THE AUDITORS?

This study focuses on the function of external auditor also known as independent auditors' job, the auditor's report, and the systematic way of financial audit. Also, this study will give an insight about some curiosity on who audit the external auditor. We all know that an external audit expresses an opinion on the fairness of the financial statements presented by the client (auditee). Audit opinion is issued as a proof that a certain company has been audited and the result is written thereof. Auditor is assuring that the audited financial statement can be relied upon in making a decision. On the other hand, a peer review is conducted for external auditor to check if the auditor are following certain quality control standards, and after that a recommendation for improvement is issued about the services rendered by the external auditor. Key words: External Auditor, Peer review, PCAOB, AICPA, unqualified opinion, qualified opinion, adverse opinion, disclaimer opinion