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PENGARUH PROFESIONAL AUDITOR DAN ORIENTASI ETIKA TERHADAP WHISTLEBLOWING DENGAN SENSITIVITAS ETIS SEBAGAI VARIABEL MODERATING Sofyan Syamsuddin
Jurnal Widya Akuntansi dan Keuangan Vol 3 No 1 (2021): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v3i1.1206

This study aims to examine the effect of auditor professionalism, ethical orientation, idealism and ethical orientation of relativism towards whistleblowing with ethical sensitivity as a moderating variable. This research is a quantitative study using a descriptive approach. The population in this research are all auditors who work at the Republic of Indonesia Supreme Audit Board. The sampling technique used in this study uses convenience sampling. The sample criteria in this study is that the respondent concerned had at least one audit task, as for the sample in this study amounted to 102 auditors. The data used in this study are primary data collected through a questionnaire survey in physical form and google form. Data analysis using multiple linear regression with the absolute difference value approach. The results of the study with multiple linear regression analysis showed that auditor profesionalisme and ethical orientation in relativism influenced whistleblowing, while the ethical orientation of idealism does not affect whistleblowing. Moderating analysis shows that ethical sensitivity is not able to moderate auditor professionalism, ethical orientation, relativism towards whistleblowing

PENGARUH KONEKSI POLITIK, INTENSITAS ASET TETAP, KOMISARIS INDEPENDEN, PROFITABILITAS DAN LEVERAGE TERHADAP TAX AVOIDANCE Sahrir Sahrir; Sofyan Syamsuddin; Sultan Sultan
Jurnal Penelitian Ekonomi Akuntansi Vol 5 No 1 (2021)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v5i1.3517

Tax avoidance is a business that is conducted legally by the company by utilizing existing loopholes in the tax regulations with the aim of minimizing or even avoiding tax payments. This research aimed to know and analyze the effect of political connections, fixed assets intensity, independent commissioners, profitability and leverage to tax avoidance. The method used is quantitative, where the data used is secondary data formed as financial statements of banking sector companies listed on the Indonesia Stock Exchange for the period 2014-2018. The sample determination used purposive sampling, so obtained financial statements that meet the research criteria of 172 observations. The data analysis technique used multiple linier regression analysis. The research result showed that political connections, fixed assets intensity, profitability and leverage affected to the tax avoidance. While independent commissioners is not affected to the tax avoidance

Analisis Penerapan PSAK 109 Dalam Penyajian Laporan Keuangan Lazismu Abid Ramadhan; Sofyan Syamsuddin
AKTSAR: Jurnal Akuntansi Syariah Vol 4, No 2 (2021)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v4i2.11990

The amil zakat institution is formed by the government, mass organization, or community that functions as a forum for collecting, distributing, and utilizing zakat, infaq, and alms funds. Management of zakat and other funds must be carried out professionally, transparently, and according to PSAK 109 financial reporting standards because the management of these funds will be accounted. The purpose of this study was to determine the extent of the application of PSAK 109 contained in the financial statements 2020 of Lazismu Palopo city. The method used is descriptive qualitative. The results showed that the Lazismu of Palopo city had fulfilled the four elements of the report from PSAK 109. Only reports on changes in assets under management aren’t presented.

Persepsi Wajib Pajak Usaha Mikro dan Kecil (UMK) terhadap Penerapan Peraturan Pemerintah Nomor 23 tahun 2018 (Studi Kasus UMK yang Terdaftar di KPP Pratama Makassar Utara) Sahrir Sahrir; Sultan Sultan; Sofyan Syamsuddin; Riyanti Riyanti
FAIR UNIMUDA Vol 2 No 1 (2022): Financial and Accounting Indonesian Research (FAIR)
Publisher : Universitas Pendidikan Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (179.671 KB)

Penelitian ini bertujuan untuk mengambarkan persepsi wajib pajak Usaha Mikro dan Kecil terhadap penerapan peraturan pemerintah No.23 tahun 2018. Metode yang digunakan adalah kualitatif deskriptif dengan lokasi di KPP Pratama Makassar Utara. Hasil penelitian menunjukan bahwa Persepsi Wajib Pajak Usaha Mikro dan kecil terhadap Peraturan Pemerintah Nomor 23 Tahun 2018 sepenuhnya telah berjalan dengan cukup baik ditinjau dari tarif, sanksi, kemudahan dan sosialisasi pajak. Dengan adanya peraturan ini wajib pajak pelaku usaha mikro dan kecil merasa mendapatkan kemudahan dalam pembayaran pajak, meskipun ada sebagian wajib pajak yang baru terdaftar masih kurang memahami terkait terkait peraturan ini.

Persepsi Industri Chalodo Sibali Resoe Terhadap Penerapan Tarif Pajak Pada UU No. 7 Tahun 2021 Adhe Widhiakusuma WL; Sofyan Syamsuddin; Sahrir Sahrir
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i2.1396

This study aims to determine the perceptions of the Chalodo Sibali Resoe Industry regarding the imposition of the new tax rate under the HPP Law, that is, if an individual MSME taxpayer has a gross turnover of less than Rp500,000,000.00 per year, the taxpayer is not subject to the MSME final PPh rate. The method used in this study uses qualitative methods, where the respondents of this study are accountants from the Chalodo Sibali Resoe Industry. After conducting research, the results obtained were that the Tax Service Office (KPP) had not conducted a thorough outreach and only discussed the applicable rates. Regarding the imposition of tariffs, it has a positive impact on the finances of the Chalodo Sibali Resoe Industry.

Persepsi Industri Chalodo Sibali Resoe Terhadap Penerapan Tarif Pajak Pada UU No. 7 Tahun 2021 Adhe Widhiakusuma WL; Sofyan Syamsuddin; Sahrir Sahrir
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i2.1396

This study aims to determine the perceptions of the Chalodo Sibali Resoe Industry regarding the imposition of the new tax rate under the HPP Law, that is, if an individual MSME taxpayer has a gross turnover of less than Rp500,000,000.00 per year, the taxpayer is not subject to the MSME final PPh rate. The method used in this study uses qualitative methods, where the respondents of this study are accountants from the Chalodo Sibali Resoe Industry. After conducting research, the results obtained were that the Tax Service Office (KPP) had not conducted a thorough outreach and only discussed the applicable rates. Regarding the imposition of tariffs, it has a positive impact on the finances of the Chalodo Sibali Resoe Industry.

PENGARUH TRIPLE BOTTOM LINE, ENVIRONMENTAL ACCOUNTING TERHADAP CORPORATE SOCIAL RESPONSIBILITY Muhammad Ash Habul Kahfi; Sofyan Syamsuddin; Sahrir Sahrir; Indah Pratiwi
Media Bina Ilmiah Vol. 17 No. 7: Februari, 2023
Publisher : LPSDI Bina Patria

Show Abstract | Download Original | Original Source | Check in Google Scholar

Environmental Accounting or also known as Green Accounting is part of the company's accounting itself, namely by including costs related to the environment into the company's accounting. Corporate Social Responsibility from the perspective of the Triple Bottom Line and Environmental Accounting, in carrying out its operational activities, the company certainly does not only focus on Profit, but must pay attention to the State of the Environment (Planet) and Society (People) in the area where the company stands in specifically. Collecting data in this study used an online questionnaire through the Google form which was distributed to respondents. There are twenty-four indicators that are used to see how far the influence of the Triple Bottom Line, Environmental Accounting influences Corporate Social Responsibility activities at PT Pertamina Patra Niaga Fuel Terminal Palopo. Questionnaires were distributed using a Likert scale from 1 (very ignorant) to 5 (very knowledgeable). Based on the research results above, it can be concluded that the Triple Bottom Line variable has a significant influence on the implementation of the Corporate Social Responsibility program. The Environmental Accounting variable does not have a very significant influence on the implementation of the Corporate Social Responsibility program because in the implementation of CSR the community will pay more attention to what is given to them and the environment, but do not know about how the allocation is related to the costs incurred to implement this CSR program.

HUBUNGAN UKURAN PERUSAHAAN, FINANCIAL LEVERAGE DENGAN FINANCIAL DISTRESS Sofyan Syamsuddin; Riyanti Riyanti; Sultan Sultan; Zikra Supri; Sahrir Sahrir
Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Vol 4 No 1 (2023): Jurnal Akuntansi Dan Bisnis Indonesia (JABISI)
Publisher : Program Studi Akuntansi Institut Bisnis dan Informatika (IBI) Kosgoro 1957

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55122/jabisi.v4i1.742

Penelitian ini menyelidiki hubungan antara financial leverage, ukuran perusahaan dengan financial distress. Berbagai penelitian telah dilakukan, namun belum memberikan kesimpulan yang dapat dijadikan acuan dalam dunia bisnis serta dapat memberikan informasi kepada calon investor mengenai kondisi perusahaan. Di sisi lain, utang merupakan bagian integral dari operasi perusahaan. Teknik pengambilan sampel penelitian ini yaitu teknik purposive sampling dengan menggunakan sampel 44 perusahaan industri yang terdapat di Bursa Efek Indonesia tahun 2018-2022, hasil penelitian menemukan bahwa financial leverage mempengaruhi financial distress. Penelitian ini juga memberikan informasi bahwa ukuran perusahaan tidak berhubungan dengan financial distress meskipun rasio ukuran perusahaan juga mempengaruhi rasio hutang perusahaan. Peningkatan utang lebih memengaruhi kesulitan keuangan daripada peningkatan ukuran perusahaan.

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