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FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI Yustiana Djaelani; Zainuddin Zainuddin
Jurnal Ekonomi, Akuntansi dan Manajemen Multiparadigma (JEAMM) Vol 1, No 1 (2020)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Khairun

Penelitian ini bertujuan untuk menggali persepsi para pegawai pengelola keuangan pada Satuan Kerja Perangkat Daerah (SKPD) Kabupaten Halmahera Barat mengenai pengaruh pengendalian internal, ketaatan aturan akuntansi, budaya organisasi dan moralitas manajemen terhadap kecenderungan kecurangan akuntansi. Penelitian ini menggunakan metode survey dengan kuesioner, jumlah sampel yang digunakan adalah 30 SKPD di kabupaten Halmahera Barat. Analisis data menggunakan regresi linier berganda dengan aplikasi SPSS 25 for windows. Hasil penelitian menunjukkan hasil 1) pengendalian internal berpengaruh negatif signifikan terhadap kecenderungan kecurangan akuntansi; 2). ketaatan aturan akuntansi berpengaruh negatif signifikan terhadap kecenderungan kecurangan akuntansi; 3). budaya organisasi berpengaruh negatif signifikan terhadap kecenderungan kecurangan akuntansi, dan; 4) moralitas manajemen Tidak berpengaruh terhadap kecenderungan kecurangan akuntansi pada SKPD pemerintah kabupaten Halmahera Barat.Kata Kunci: Sistem Pengendalian Internal, Ketaatan Aturan Akuntansi, Budaya Organisasi, Moralitas Manajemen, Kecenderungan Kecurangan Akuntansi dan Halmahera BaratThis study aims to explore the perceptions of financial management employees in the Regional Work Unit (SKPD) of West Halmahera Regency regarding the effect of internal control, compliance with accounting rules, organizational culture and management morality towards trends in accounting fraud. This study used a survey method with a questionnaire, the number of samples used was 30 SKPD in West Halmahera district. Data analysis using multiple linear regression with the SPSS 25 application for windows. The results showed that 1) internal control had a significant negative effect on trends in accounting fraud; 2). observance of accounting rules has a significant negative effect on trends in accounting fraud; 3). organizational culture has a significant negative effect on trends in accounting fraud, and; 4) management morality Does not affect the tendency of accounting fraud in the West Halmahera district government SKPD.Keywords: Internal control, compliance with accounting rules, organizational culture and management morality towards trends in accounting fraud and West Halmahera

PENGARUH PENERAPAN SISTEM E-FILLING DAN E-BILLING TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DENGAN SOSIALISASI PERPAJAKAN DAN PEMAHAMAN INTERNET SEBAGAI VARIABEL MODERASI (Studi Kasus Pada Kantor KPP Pratama Ternate) Kemuning Pradilatri; Yustiana Djaelani; Dwi Yana Amalia sari
Jurnal Ekonomi, Akuntansi dan Manajemen Multiparadigma (JEAMM) Vol 2, No 1 (2021)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Khairun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33387/jeamm.v2i1.4211

Tujuan penelitian ini adalah untuk menganalisis Pengaruh Penerapan Sistem E-Filling dan E-Billing terhadap Kepatuhan Wajib Pajak Orang Pribadi dengan Sosialisasi Perpajakan dan Pemahaman Internet sebagai Variabel Moderasi. Teknik penarikan sampel menggunakan Convenience Sampling. Populasi dalam penelitian ini adalah Wajib Pajak Orang Pribadi yang pernah menggunakan E-Filling dan E-Billing, total sampel adalah sebanyak 100 responden. Pengujian hipotesis yang digunakan adalah Uji validitas, Uji reliabilitas dan Uji asumsi klasik. Uji hipotesis yang digunakan adalah regresi linier berganda dan Moderated Regression Analysis. Hasil penelitian menunjukkan bahwa penerapan sistem e-filling dan e-billing berpengaruh positif terhadap kepatuhan wajib pajak orang pribadi, sosialisasi perpajakan memperkuat hubungan penerapan sistm e-filling terhadap kepatuhan wajib pajak orang pribadi, sosialisasi perpajakan tidak dapat memoderasi penerapan sistem e-billing terhadap kepatuhan wajib pajak orang pribadi dan pemahaman internet tidak dapat memoderasi penerapan sistem e-filling dan e-billing terhadap kepatuhan wajib pajak orang pribadi.Kata Kunci: Wajib Pajak, E-Filling, E-Billing, Sosialisasi Perpajakan dan Pemahaman Internet.

MENGUNGKAP AKUNTABILITAS PENERIMAAN PAJAK DAERAH DAN RETRIBUSI DAERAH DI BADAN PENDAPATAN DAERAH KABUPATEN HALMAHERA TENGAH suwito s; Yustiana Djaelani; Eka Saraswati
Jurnal Ekonomi, Akuntansi dan Manajemen Multiparadigma (JEAMM) Vol 1, No 1 (2020)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Khairun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33387/jeamm.v1i1.1266

Pajak Daerah dan Retribusi Daerah merupakan dua komponen penting dalam penerimaan Pendapatan Asli Daerah di Kabupaten Halmahera Tengah.Tanggung Jawab penerimaan Pajak Daerah dan Retribusi Daerah dilakukan oleh Badan Pendapatan Daerah Kabupaten Halmahera Tengah. Sebagai salah satu Satuan Kerja Perangkat Daerah (SKPD) di Kabupaten Halmahera Tengah, Badan Pendapatan Daerah bertindak sebagai koordinator dari SKPD yang memiliki keterkaitan atas Pengelolaan Pajak Daerah dan Retribusi Daerah.Berdasarkan tugasnya tersebut, sehingga timbulnya pertanyaan Bagaimana Akuntabilitas atas penerimaan Pajak Daerah dan Retribusi Daerah di Kabupaten Halmahera Tengah.Penelitian ini dilakukan dengan menggunakan metode kualitatif yang menitikberatkan perhatiannya pada pertanyaan yang diungkapkan oleh informan dari aparatur Badan Pendapatan Daerah. Analisis data dilakukan dengan empat tahapan, antara lain: 1) Pengumpulan data, 2) Penyajian Data, 3) Reduksi Data, 4) Kesimpulan dan Verifikasi Data. Hasil penelitian ini menunjukan bahwa Akuntabilitas atas penerimaan Pajak Daerah dan RetribusiDaerah pada Badan Pendapatan Daerah Kabupaten Halmahera Tengah terdiri dari Keterbukaan, Tanggung Jawab Kinerja, Pengawasan, Tanggung Jawab Internal, dan Penyelenggaraan Pelayanan. Keterbukaan dapat dipahami sebagai keterbukaan aparatur Badan Pendapatan dalam penerimaan pajak dan retribusi.Tanggung Jawab Kinerja dapat dipahami sebagai bagaimana tanggung jawab yang dilakukan Badan Pendapatan Daerah.Pengawasan dapat dipahami sebagai bentuk pengawasan yang dilakukan Badan Pendapatan Daerah dalam penerimaan Pajak dan retribusi.Tanggung Jawab Internal dapat dipahami sebagai tanggung jawab di dalam Badan Pendapatan Daerah atas penerimaan pajak dan retribusi. Dan Penyelenggaraan Pelayanan dapat di pahami sebagai cara pelayanan yang diberikan Badan Pendapatan Daerah. Kata Kunci: Akuntabilitas, Pajak dan Retribusi, Keterbukaan, Tanggung Jawab Kinerja, Pengawasan, Tanggung Jawab Internal, dan Penyelenggaraan Pelayanan.

Factors Affecting The Intention Of Whistleblowing Behavior Yustiana Djaelani; Fitriani Sardju
Bongaya Journal for Research in Accounting (BJRA) Vol 4 No 2 (2021): Bongaya Journal for Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v4i2.318

The purpose of this study was to analyze the influence of attitudes, subjective norms, behavioral control and religiosity on the intentions of tax accounting students in carrying out whistleblowing actions. This research is a quantitative research. The respondents are tax accounting students. The sample in this study uses primary data. The data collected was processed using the SPSS version 2.1 program. The statistical method used to test the hypothesis is multiple linear regression analysis. The results of this research are subjective norms, behavioral control and religiosity affect the intention of tax accounting students in doing whistleblowing. And attitude has no effect on the intention of tax accounting students in doing whistleblowing.

PENGARUH INFORMASI KEUANGAN DAN INFORMASI NON KEUANGAN TERHADAP INITIAL RETURN DI BURSA EFEK INDONESIA Zainuddin; Yustiana Djaelani; Muliati
Accounting Profession Journal (APAJI) Vol. 4 No. 1 (2022): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v4i1.38

The purpose of this study was to analyze the effect of financial and non-financial information on initial returns on the Indonesia Stock Exchange. Financial information in this study is measured by the variables of earnings per share, debt to equity ratio, return on assets, the proportion of old shareholder ownership, and price earning ratio. Non-financial information is measured by variables of auditor reputation, underwriter reputation, and company age. The data collection method used purposive sampling. The number of research samples is 52 companies that experience underpricing when conducting initial public offerings listed on the Indonesia Stock Exchange in 2015-2018. The analytical tool used is multiple linear regression analysis using SPSS 25 analysis tool. The results show that earnings per share, return on assets, the proportion of old shareholder ownership, underwriter reputation, and company age have a significant effect on initial return. Meanwhile, debt to equity ratio, price earning ratio, and auditor reputation have no effect on initial return.

The Influence of the Implementation of E-Filling and E-Billing on Individual Taxpayer Compliance with Tax Socialization and Understanding of the Internet as Moderating Variables Pradilatri Kemuning; Yustiana Djaelani; Dwi Yana Amalia Sari Fala
Economics, Business, Accounting & Society Review Vol. 1 No. 1 (2022): Economics, Business, Accounting, and Society Review
Publisher : International Ecsis Association

The purpose of this study was to analyze the effect of implementing the E-Filling and E-Billing System on the Compliance of Individual Taxpayers with Tax Socialization and Internet Understanding as Moderating Variables. Sampling technique using Convenience Sampling. The population in this study are individual taxpayers who have used E-Filling and E-Billing, the total sample is 100 respondents. The hypothesis testing used is the validity test, reliability test and classical assumption test. The hypothesis test used is multiple linear regression and Moderated Regression Analysis. The results showed that the implementation of the e-filling and e-billing system had a positive effect on individual taxpayer compliance, tax socialization strengthened the relationship between the e-filling system implementation and individual taxpayer compliance, tax socialization could not moderate the implementation of the e-billing system on compliance. individual taxpayers and internet understanding cannot moderate the application of e-filling and e-billing systems to individual taxpayer compliance.

Factors Affecting The Intention Of Whistleblowing Behavior Yustiana Djaelani; Fitriani Sardju
Bongaya Journal of Research in Accounting (BJRA) Vol. 4 No. 2 (2021): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v4i2.318

The purpose of this study was to analyze the influence of attitudes, subjective norms, behavioral control and religiosity on the intentions of tax accounting students in carrying out whistleblowing actions. This research is a quantitative research. The respondents are tax accounting students. The sample in this study uses primary data. The data collected was processed using the SPSS version 2.1 program. The statistical method used to test the hypothesis is multiple linear regression analysis. The results of this research are subjective norms, behavioral control and religiosity affect the intention of tax accounting students in doing whistleblowing. And attitude has no effect on the intention of tax accounting students in doing whistleblowing.

THE EFFECT OF DEFERRED TAX EXPENSES, TAX PLANNING AND DEFERRED TAX ASSETS ON EARNINGS MANAGEMENT Cyndi Khinanti Theis; Zainuddin Zainuddin; Yustiana Djaelani
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 7 No 02 (2023): Accruals Edisi September 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v7i02.1089

The purpose of this study is to determine and analyze the effect of deferred tax expense, tax planning and deferred tax assets on earnings management. The objects of this research are mining companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2022 period. Sampling using purposive sampling technique obtained 14 companies according to the specified criteria so that a total sample of 82 samples was obtained. The test tool used is panel data regression analysis using the Eviews 12 test tool. The results of this study indicate that: (1) deferred tax expense has no effect on earnings management, (2) tax planning has no effect on earnings management, and (3) deferred tax assets have a negative effect on earnings management.

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