The Effect of Disclosure of Financial Report and Managerial Ability on Earnings Management with Audit Quality as a Moderating Variable

This study aim to obtain empirical evidence about the effect of disclosure of financial report and managerial ability on earnings management with audit quality as a moderating variable. This research was conducted for the period of 2012 – 2016, with a sample of 375 observing companies. The measurement of disclosure of financial report can be proxied by a disclosure index consisting of 33 voluntary disclosure items. Managerial ability used measurement of Data Envelopment Analysis (DEA). Audit quality used measurement of perceptions of the quality of financial reports auditor by Big Four accounting firms or non-Big Four accounting firms. The last, earning management used Jones’s modefication measurement. The analysis used Moderated Regression Analysis (MRA). The test result shows that disclosure of financial report has an effect on earnings management, but had not significant effect to managerial ability. Futhermore, audit quality is moderated the effect of disclosure of financial report on earnings management, but is not able to moderate the relationship between managerial ability and earnings management. Keywords: disclosure of financial report, managerial ability, audit quality, and earnings management. DOI: 10.7176/RJFA/10-2-0

Philosophy Tri Kaya Parisudha as Moderators the Effect of Equity Sensitivity and Ethical Sensitivity on Auditor’s Ethical Behavior in Financial Audit Board of Republic Indonesia (BPK RI) Representatives of Bali Province

This Study aims to examine the effect of equity sensitivity and ethical sensitivity on auditor’s ethical behavior in Financial Audit Board of Republic Indonesia (BPK RI) Representatives of Bali Province, as well as to examine whether philosophy of tri kaya parisudha which is one of local wisdom found in Bali will be able to strengthen the effect of equity sensitivity and ethical sensitivity on auditor’s ethical behavior. The research conducted because of the phenomenon of bribery cases which were involving auditors of BPK and have added to the list of corruption cases in Indonesia. Data collection in the research using survey method with questionnaire and the sample are 45 auditors of BPK RI representatives of Bali Province. The result shows that equity sensitivity and ethical sensitivity have positive significant effect on auditor’s ethical behavior, while the philosophy of tri kaya parisudha has an ability to strengthen the effect of equity sensitivity and ethical sensitivity on auditor’s ethical behavior

The Influence of Organizational Commitment on Budgetary Slack with Career Uncertainty as Moderating Variables (In the Context of Participative Budgets Preparation)

This study aims to obtain an empirical evidence about the ability of career uncertainty in moderating the effect of organizational commitment on budgetary slack. This research was conducted at the Regional Government Organizations in the Gianyar Regency where the research sample was echelon III and echelon IV officials. The sampling technique uses non probability sampling with a purposive sampling method. This study uses 163 research samples. The data analysis technique used is Moderated Regression Analysis (MRA). The test results provide empirical evidence that career uncertainty weakens the effect of organizational commitment on budgetary slack. This shows that the lower the organizational commitment of echelon III and echelon IV officials in the Gianyar Regency Government, the budgetary slack will be higher, especially in conditions of high career uncertainty. Based on this, the Gianyar Regency Government is expected to reduce the level of career uncertainty, so that officials involved in participatory budgeting can increase organizational commitment so that budgetary slack can be reduced

The effect of perception values of karma phala and psychological costs on hotel tax deposition compliance

Purpose: This study aims to determine the effect of perceptions of the values karma phala teachings and psychological costs on the compliance of hotel tax payments that have been collected by hotel taxpayers in the Badung Regency.Methodology: This research was conducted at 226 star hotels in the Badung Regency. The sampling technique in this study used a probability sampling method and the sample size was calculated using the Slovin formula. The number of samples analyzed in this study was 52 respondents. The data analysis technique uses multiple linear regression.Findings: Based on the results of the research analysis found that the perception of the values of the teachings of karma phala and psychological costs have a positive effect on the compliance of hotel tax payments in the Badung Regency.Originality/Value: This study aims to determine by testing empirically the effect of perceptions of the values of Karma Phala teaching and psychological costs on hotel tax payment compliance that has been collected by hotel taxpayers in the Badung regency.peer-reviewe

Machiavellian character mediate the effect of locus of control in auditor dysfunction behavior

This study aims to examine the character of Machiavellian in mediating the effect of locus of control on auditor dysfunctional behavior. This research was conducted by survey method through the distribution of questionnaires to auditors who work in public accounting firms in the province of Bali. The study population used in this study were all auditors working on KAP with a purposive sampling method. The number of samples acting as respondents amounted to 43 auditors, then the data obtained were analyzed by path analysis in SPSS. Based on the results of data analysis shows that the external locus of control and Machiavellian trait have a positive effect on the auditor dysfunctional behavior. This study also proves that Machiavellian trait variables mediate the influence of external locus of control on auditor dysfunctional behavior