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All Journal JURNAL RISET AKUNTANSI DAN AUDITING The Contrarian: Finance, Accounting, and Business Research Manajemen Bisnis dan Keuangan Korporat
Jessy D. L. Warongan
Sam Ratulangi University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : The Contrarian: Finance, Accounting, and Business Research

 1 
The influence of tax authority services, tax socialization, and tax policy on taxpayer compliance, with risk preferences as a moderating variable in the voluntary disclosure program in Ternate City Oktofianus Franszeblum Kotta; Jenny Morasa; Jessy D. L. Warongan
The Contrarian : Finance, Accounting, and Business Research Vol. 3 No. 1 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.128

Abstract

This study aims to determine the influence of tax authorities services, tax socialization, and tax policy on taxpayer compliance with risk preferences as a moderating variable during the Voluntary Disclosure Program in Ternate City. The sample is the taxpayers and the data is obtained by questionnaire based on a Likert scale. This study applies structural equation model - partial least square to explain the correlation between indicators in construct variables (convergent validity test), test the consistency of the measuring instrument used (reliability test), and measure the extent to which a construct is different from other constructs (validity test discriminant). The coefficient of determination is carried out to explain the proportion of the dependent variable explained by the independent variable, the path coefficient test to explain the direction of the relationship between the independent variable and the dependent variable, and the effect size test to see how the independent variables to predict the dependent variable. The results show that partially tax authorities' services do not have a significant influence on taxpayer compliance, while tax socialization, tax policy, and risk preferences have a significant influence on taxpayer compliance. Risk preferences moderate the influence of tax authorities' services and tax socialization on taxpayer compliance, but do not moderate the influence of tax policy on taxpayer compliance in the Voluntary Disclosure Program in the Ternate City.
The influence of audit opinion, characteristics of regional head, and levels of corruption on performance of local government in Indonesia Junita Angelina; David Paul Elia Saerang; Jessy D. L. Warongan
The Contrarian : Finance, Accounting, and Business Research Vol. 3 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.160

Abstract

This study aims to analyze the influence of audit opinion, characteristics of regional head, and the level of corruption on local government performance in Indonesia. This study uses secondary data with the research population being all local governments in Indonesia with a research sample of 394 observations in 2021. The analysis method used is multiple linear regression analysis. The results of multiple linear regression test show that audit opinion and the education level of the regional head have a positive and significant effect on local government performance. Meanwhile, the experience of the regional head and the level of corruption have a negative and significant effect on local government performance. However, it is known that the age of the regional head has no significant effect on local government performance. This study implies that the better the audit opinion, the better the local government performance, as well as the higher the education level of the regional head, the higher the cognitive complexity possessed by the regional head can further improve local government performance. This study also shows that there is a negative effect on the experience of regional heads and the level of corruption on local government performance. This implies that regional heads with experience as non-bureaucrats can improve local government performance more than regional heads with experience as bureaucrats. In addition, the negative effect of the level of corruption on local government performance implies that the higher the level of corruption that occurs in a region, the worse the performance of the local government. As for the age of the regional head, it is not statistically proven to affect local government performance, this finding reveals that other factors such as experience and education level may be more decisive.
The influence of accounting information systems, internal control systems and human resource competencies on the quality of financial reports with regional government leadership style as a moderation variable (Case study of regency/city regional government in North Sulawesi Province) Agittashela Anggraini; Lintje Kalangi; Jessy D. L. Warongan
The Contrarian : Finance, Accounting, and Business Research Vol. 3 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.163

Abstract

The purpose of this research is to examine the relationship between the quality of financial statements and factors such as accounting information systems, internal control systems, and human resource competencies. The study will use district and city local governments in North Sulawesi province as a case study to examine this relationship, with leadership styles in local governments serving as moderating variables. Using a sample of 170 respondents in the year 2024, this study draws on primary sources to examine all the local governments in North Sulawesi Province. Multiple linear regression analysis is employed for the analysis. Accounting information systems, HR competencies, and internal control systems all positively affect financial report quality, according to multiple linear regression testing. Leadership styles moderate the effect of ICS on report quality. This means that competent human resources, an effective internal control system, and an accounting information system all contribute to higher-quality financial reports, and that a leadership style in local government that links a solid control system to strong financial reporting is also important. Accounting information systems and human resource capabilities are negatively impacted by leadership styles in local governments, according to this study. Leadership style has little effect on accounting information systems and human resource capabilities in terms of producing high-quality financial reports, according to the study's implications. There is no statistical evidence that a leader's style can influence the accuracy of financial reports, even while it moderates the accounting information system and HR competencies. Superior financial reporting is more likely to result from a management style that keeps the internal control system in check.
Co-Authors Agittashela Anggraini Bryan Bernard Herman Prang Christine Monica Saren David Paul Elia Saerang Gilbert Jacob Ratuela Jantje J. Tinangon Jenny Morasa Junita Angelina Lintje Kalangi Meifa Julia Punu Oktofianus Franszeblum Kotta Syermi S. E. Mintalangi