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BUDGET TURBULENCE AND BUDGET DEVIATION: DO LOCAL GOVERNMENT HAVE THE ABILITY TO REDUCE THEM? Herianti, Eva
Jurnal Tata Kelola & Akuntabilitas Keuangan Negara 2019: JTAKEN Vol. 5 No. 1 June 2019
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v5i1.285

The purpose of this study is to examine and analyse the effect of local governments’ ability on the relationship between budget turbulence and budget deviation. The study sample uses the regional budget (APBD) report and realization of a number of districts/cities throughout Indonesia encompassing the 2014-2017 period, while the analysis covers the period from 2015-2017. This study uses the least square approach with EViews analysis tool version 10 to test the hypothesis. Result of the study shows that budget turbulence has a positive and significant effect on budget deviation. The result also shows that the capacity of local governments can reduce the influence of budget turbulence on the budget deviation. Sensitivity tests using proxies of local governments not sampled by the main test also show consistent results. Finally, sensitivity test by area category proves that for the three categories, mainly western, central, and eastern Indonesia, the results are consistent with the main test results. The contribution of this study to the policies of the local governments is aimed to enhance efficiency of spending and increase productive spending to support the priority of government programs and encourage efficient, innovative and sustainable financing while maintaining the investment climate. Through several of these alternatives, the local government can overcome the conditions of resource instability that can threaten the effectiveness of the implementation of various programs.

ANALYSIS OF KNOWLEDGE LEVEL, ATTITUDE, AND MANAGEMENT BEHAVIOR TOWARD FINANCIAL: A CASE STUDY OF MICRO AND SMALL INDUSTRY IN JAMBI CITY Suryani, Arna; Herianti, Eva
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 3 (2021): IJEBAR : Vol. 05, Issue 03, September 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i3.2964

This research was conducted to analyze the level of knowledge, attitude, and management behavior toward financial. The primary data is taken from interview and questionnaire to the respondents of micro and small industry (UMK) in Jambi city. The data is analyzed descriptively by using scale range counting the score frequency of each question and counting score every component the research. From the results obtained, this confirmed that level of knowledge, attitude and management behavior toward finance of UMK in Jambi is categorize as high. The higher knowledge, attitude and management behavior toward financial show that individuals are able to comprehend the basic knowledge of personal financial which consists of basic things related to the use of financial management. UMK in Jambi city are able to learn and implement the knowledge, attitude, and management behavior toward financial to provide added value. Decision making and resource management, financial management is useful in order to run the business continuously. The UMK in Jambi city are demanded to have general knowledge of financial, financial management knowledge, saving and investment knowledge, risk and insurance knowledge and credit and debt knowledge in order to be able implement the better financial planning to get the best decision. Keywords: Knowledge, Attitude, Financial Management Behavior

PENGARUH SYSTEM SELF ASSESMENT TERHADAP KINERJA PEGAWAI PAJAK (STUDI KASUS PADA KANTOR PELAYANAN PAJAK KPP KEBAYORAN BARU TIGA JAKARTA SELATAN) SARI, TINI DITA; HERIANTI, EVA
Prosiding Seminar Nasional INDOCOMPAC Manajemen
Publisher : Prosiding Seminar Nasional INDOCOMPAC

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (795.743 KB)

This study aimed to axamine the effect of the system of self assesment of the performance tax. Samples in this study were fifty respondents in Kantor Pelayanan Pajak (KPP) Pratama Kebayoran Baru Tiga. The results in this study were collected through questionnaires were processed and analyzed using multiple linear regression. The sampling method used was probability sampling. Based on the results of research that has been done in the statistical test that calculates positive and significant impact on the performance because the tax thitung 2,273 ttable value of 2,0086 rounded to 2,009 (2,273 > 2,009) and a significantly smaller value of 0,028 < 0,05. Meanwhile, the variable pay not significantly affect the performance of the tax, because thitung 975 ttable value of 2,0086 rounded to 2,009 (975 < 2,009) and the value significantly greater than (0,047 < 0,05). And variable reported positive and significant impact on the performance of the tax, because thitung 2,036 > value ttabel 2,0086 rounded to 2,009 and the value significantly greater than 0,335 > 0,05. And calculate, pay and report positive and significant impact on the performance of the tax because the value fhitung 9,138 > value ftable 3,18 (9,138 > 3,18) and significant value of 0,000 is smaller than the value of the real level of 0,05 (0,000 < 0,05).

PENGARUH KUALITAS AUDITOR, AUDIT DELAY DAN AUDIT TENURE TERHADAP KUALITAS AUDIT PERBANKAN YANG TERDAFTAR DI BEI PERIODE 2012-2014 Herianti, Eva; Suryani, Arna
Prosiding Seminar Nasional INDOCOMPAC Akuntansi Manjemen, Akuntansi Keuangan, Audit dan Pasar Modal
Publisher : Prosiding Seminar Nasional INDOCOMPAC

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (438.76 KB)

Informasi akuntansi dibutuhkan oleh berbagai pihak untuk proses pengambilan keputusan. Namun, informasi akuntansi yang dibuat oleh manajemen perusahaan berpotensi dipengaruhi oleh kepentingan pribadi sehingga membutuhkan adanya pihak ketiga yang independen untuk memberikan penilaian atas kualitas informasi atas hasil audit. Penelitian ini bertujuan untuk menguji pengaruh kualitas auditor, audit delay dan audit tenure terhadap kualitas audit Perbankan yang terdaftar di BEI periode 2012-2014. Metode pengambilan sampel menggunakan purposive sampling dan diperoleh sampel sebanyak 28 perbankan selama tiga tahun sehingga data yang dianalisis sebanyak 84 observasi dengan menggunakan regresi logistik dengan alat analisis bantuan SPPS versi 17. Hasil penelitian menunjukkan bahwa kualitas auditor berpengaruh positif dan signifikan terhadap kualitas audit, tetapi audit delay dan audit tenure tidak berpengaruh terhadap kualitas audit. Kata Kunci : Kualitas Auditor, Audit Delay, Audit Tenure, Kualitas Audit. Accounting information needed by the various parties to the decision making process. However, the accounting information prepared by management companies potentially affected by self-interest so requires an independent third party to provide an assessment of information quality. This study aimed to examine the influence of auditors quality, audit delay and audit tenure on audit quality in banks listed on the Stock Exchange 2012-2014. The sampling method using purposive sampling and obtained a sample of 28 banks for three years so that the data are analyzed by 84 observation using logistic regression analysis tools help SPPS version 17. The results showed that the auditor quality positive effect on the audit quality, but audit delay and audit tenure has no effect on audit quality. Keywords: Auditors Quality, Audit Delay, Audit Tenure, Audit Quality.

Pengaruh Tingkat Kepatuhan Wajib Pajak Badan Terhadap Peningkatan Penerimaan Pajak Penghasilan Dengan Penagihan Pajak Sebagai Variabel Moderating (Pada KPP Pratama Cilandak Jakarta Selatan) Diera Darmayani; Eva Herianti
InFestasi Vol 13, No 1 (2017): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v13i1.3049

This study examined the influence of the level of institution of the tax compliance to increase of the tax revenue with tax collection as moderating variable. The population in this study were of the intitutions the tax that listened in the Tax Jakarta Cilandak. Samples in this study are taken from 2012- 2014. The method of determining the sample was judgement sampling method, while the data processing methods used by researcher was multiple linear regresion analysis. The result shows that the level of institutian of the tax compliance significantly influence the increase of the tax revenue because the statistical t-test results showed that tcount ttabel(2,441 2,028) and the significant value show that the probability less than 0,05. Variable does not affect the ability of tax collection is in the disbursement of increase of the tax revenue, because the statistical t-test results showed that tcount ttabel (-1,026 2,028) and the significant value show that the probability smaller from 0,05.Tax collection can not be a moderating variable for level of institution of the tax compliance

Pengaruh Pemeriksaan dan Penagihan Pajak Terhadap Kepatuhan Wajib Pajak dengan Informasi Tren Media sebagai Variabel Moderating (Studi Kasus KPP Pratama Jakarta Kebayoran Baru Tiga) Devy Yekti Palupi; Eva Herianti
InFestasi Vol 13, No 1 (2017): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v13i1.3050

This research is motivated by the influence of the examination and collections of taxes on tax compliance are already widely carried out by the tax authorities in each LTO. This study aims to explain the extent to which the tax assessment and billing is done fiskus (KPP Pratama Jakarta Kebayoran Baru Tiga) affect taxpayer compliance and the extent to which information media trends contribute in terms of disseminating information on taxation to the taxpayer and to make trend this medium as a variable moderating. This research is quantitative and data collection techniques used were a questionnaire. The research result is said to be significant because a positive result 0.50 were declared invalid, and therefore the study found that: 1) Tax assessment has positive and significant effect of the information media trends, 2) tax billing has positive and significant effect of the information media trends, 3) information media trends has positive and significant impacton tax compliance, 4) tax audit has positive effect and significant impact on tax payer compliance, and 5) tax collection has positive significant effect on the corporate tax payers

Transfer Pricing, Agency Costs, and Financial Reporting Aggressiveness: An Empirical Study in Indonesia Eva Herianti; Amor Marundha
Journal of Accounting and Investment Vol 20, No 3: September 2019
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

The purpose of this study is to explore the effect of transfer pricing strategy and agency cost on financial reporting aggressiveness. This paper used 61 manufacturing industries listed on the Indonesia Stock Exchange from 2013 to 2017 period among which 305 companies were selected by purposive sampling method to be studied. The research questions were tested using panel data regression analysis. This study found that transfer pricing strategy had no significant effect on financial reporting aggressiveness but agency cost had negative and significant effect on financial reporting aggressiveness. Furthermore, control variables as growth and return on asset had positive and significant effect on financial reporting aggressiveness while size had negative and significant effect on financial reporting aggressiveness. Results of this study indicated that managers did not use transfer pricing strategy in managing earnings because there was regulation of OECD to control manager behaviour in implementing transfer pricing strategy. In addition, agency cost was one of the important factors in reducing manager behaviour to meet their interests.

Managerial Ability and Future Banking Performance: The Role of Book-Tax Differences as Moderator Eva Herianti; Arna Suryani; Amor Marundha
Journal of Accounting and Investment Vol 22, No 1: January 2021
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Research aims: This study aims to examine and analyze the effect of managerial ability on future banking performance moderated by book-tax differences.Design/Methodology/Approach: The research samples were banks listed on the Indonesia Stock Exchange from 2014 to 2018. A purposive sampling technique was conducted to collect 108 samples of future banking performance (t+1) and 81 samples of future banking performance (t+2). The data were then analyzed using eviews version 10 with the ordinary least square.Research findings: The results showed that managerial ability positively and significantly affected future banking performance (t+1 and t+2), while book-tax differences could reduce the effect of managerial ability on future banking performance (t+1 and t+2).Theoretical contribution/Originality: This study has provided implications to the literature that managers use their abilities to achieve sustainable competitive advantage through efficient and effective use of resources. Managers need an understanding of the relationship between resources, their abilities, competitive advantages, and future earnings achievement.Practitioner/Policy implication: Since managerial ability can increase future banking performance, this study’s results may affect how companies produce managerial ability through efficient use of inputs to produce optimal output that is useful for long-term banking performance.Research limitation/Implication: The conclusion is drawn based on various proxies to measure the managerial ability, book-tax differences, and future banking performance. Further research can develop the managerial ability proxies besides those proposed by Garcia-meca Garcia-Sanchez (2018).

Pengaruh Locus Of Control Terhadap Tindakan Kecurangan Dalam Pengadaan Barang Dan Jasa Di Bawah Tekanan Ketaatan Eva Herianti
Jurnal Akuntansi dan Governance Vol 1, No 2 (2021): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.1.2.67-78

This study to examine and analyze the effect of locus of control on fraudulent procurement of goods/services in conditions of obedience pressure. The experimental method used by researchers with participants is the Accounting Student, University of Muhammadiyah Jakarta. The type of data analysis used Two-Way Anova and One-Way Anova. The findings show that locus of control affects the occurrence of fraudulent procurement of goods/services in conditions of obedience pressure, in conditions of obedience pressure, external locus of control affects the occurrence of fraudulent procurement of goods/services compared to internal locus of control, and external locus of control affects the occurrence of fraudulent procurement of goods/services in a condition where there is obediece pressure compared to the absence of obedience pressure.

Determinan Kemandirian Keuangan Daerah Andini Marselina; Eva Herianti
Jurnal Akuntansi dan Governance Vol 2, No 2 (2022): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.2.2.110-118

The dependency level of regional governments’ financial on central government is quite high, directing this study to further analyze its determinants. This study employs quantitative method with secondary data from the realization reports of regional expenditure revenues in the form of balance sheets and governmental financial reports. 156 reports during 2016-2018 from 56 regencies and cities on the island of Kalimantan are chosen with purposive sampling. The results show that capital expenditures, regional taxes and general allocation funds simultaneously have significant effect on regional government’s financial independence. Partially, capital expenditures and regional taxes also have significant effect on regional government’s financial independence, while general allocation fund has insignificant effect on regional government’s financial independence.

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