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<![CDATA[MITIGATION OF PROFIT MANIPULATION OF REAL ACTIVITIES WITH EFFECTIVENESS OF INTERNAL GOVERNANCE STUDY ON PUBLIC COMPANIES IN INDONESIA ]]>
<![CDATA[Carolyn Lukita Sembiring]]>;
<![CDATA[Joicenda Nahumury]]>
<![CDATA[ Berkala Akuntansi dan Keuangan Indonesia Vol. 3 No. 2 (2018): Berkala Akuntansi dan Keuangan Indonesia ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/baki.v3i2.9401
<![CDATA[This study aims to examine the effectiveness of internal governance to mitigate real activity earnings manipulation. Real activity profit manipulation as the dependent variable is measured in three proxies, namely sales activity manipulation (Abnormal CFO), production cost manipulation (Abnormal Production), and discretionary cost manipulation (Abnormal Discreationer) based on Roychowdhury, 2006). While the independent variable is internal governance, which is still relatively little researched but in several studies it has been shown to reduce real earnings management, this study measures internal governance based on Chen et al., (2016). This study also examines other variables as moderating variables, namely the control of an independent board of commissioners and institutional ownership which are thought to strengthen the effectiveness of internal governance in mitigating earnings manipulation. The data analysis technique used is multiple linear regression. This study succeeded in providing evidence that internal governance is able to mitigate earnings manipulation by managers. In addition, this study also provides support that institutional ownership and independent board of commissioners can moderate the influence between internal governance and real earnings management. The results of this study can add references to real earnings management mitigation and also as one of the considerations for long-term investment decisions in the capital market for investors.]]>
<![CDATA[CAN TAX SANCTIONS AND TAX AMNESTY MITIGATE TAX NON-COMPLIANCE?: EXPERIMENTAL EVIDENCE IN INDONESIA ]]>
<![CDATA[Kadek Pranetha Prananjaya]]>
<![CDATA[ Berkala Akuntansi dan Keuangan Indonesia Vol. 3 No. 2 (2018): Berkala Akuntansi dan Keuangan Indonesia ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/baki.v3i2.9519
<![CDATA[This study examines the tax sanctions policy and the tax amnesty program on the compliance of individual taxpayers who conduct business activities. Based on experimental data with a 2x2 factorial design between subjects, participants who are given high tax sanctions tend to be more obedient than participants who are given low tax sanctions manipulation, as well as with the tax amnesty program, participants tend to be more obedient than if there is no program. tax amnesty. Finally, the interaction results also show significant results but interestingly in a direction that is not in accordance with the hypothesis. It was found that tax compliance can be achieved more effectively when the tax amnesty program is combined with lower tax penalties. This implies that a motivational approach in the form of incentives will be more effective when combined with a motivational approach in the form of low-level threats (low enforcement). This study contributes to the tax compliance literature, especially with the specific topic of tax amnesty.]]>
<![CDATA[SERVICE INNOVATION: LITERATURE REVIEW COMPARATIVE PRIVATE SECTOR AND PUBLIC SECTOR ]]>
<![CDATA[Niluh Putu Dian Rosalina Handayani Narsa]]>
<![CDATA[ Berkala Akuntansi dan Keuangan Indonesia Vol. 3 No. 2 (2018): Berkala Akuntansi dan Keuangan Indonesia ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/baki.v3i2.9871
<![CDATA[Public sector organizations have several unique characteristics that are not shared by private sector organizations. The differences in these characteristics eventually lead to differences in other, more specific matters. One of them is that it is traditionally seen that the development of innovation in the public sector is not too fast compared to innovation in the private sector, even though the public sector often faces more complex challenges so that in order to overcome it, innovative efforts are needed. This paper aims to determine the barriers to the emergence of innovation in the public sector through examining the differences in the characteristics of innovation in the public sector with the private sector, examining how public sector service innovations in several countries and in Indonesia. The study is complemented by reviewing empirical research that has been carried out by several researchers. Although this paper is descriptive and non-statistical, it is hoped that this paper can increase understanding of innovation in the public sector.]]>
<![CDATA[THE EFFECT OF TAX PLANNING, TUNNELING INCENTIVES AND INTANGIBLE ASSETS ON TRANSFER PRICING BEHAVIOR IN MANUFACTURING COMPANIES THAT HAVE SPECIAL RELATIONSHIPS LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2014-2016 PERIOD ]]>
<![CDATA[Hasan Effendi Jafri]]>;
<![CDATA[Elia Mustikasari]]>
<![CDATA[ Berkala Akuntansi dan Keuangan Indonesia Vol. 3 No. 2 (2018): Berkala Akuntansi dan Keuangan Indonesia ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/baki.v3i2.9969
<![CDATA[This aim of this research is testing effect of tax planning, incentive tunneling and intangible assets to transfer pricing behavior as measured by sales of related parties divided by sales of non-related parties. Tax planning is measured by Cash ETR, incentive tunneling measured by related party parties divided by total assets and intangible assets measured by total intangible assets divided by total sales. The population in this study is a manufacturing company listed on the Indnesia Stock Exchange 2014-2016. Determination of selected sample in research using purposive sampling method. Examination of influence of tax planning, incenntive tunnneling and intangible asset to behavior of transistor pricinng analyzed using softwareSPSS 20.0. The results showed that there were 134 companies meeting the sample criteria. Based on the results of multiple linear regression analysis with 5% significance, the results of this study concluded that: (1) tax planning affect the behavior of transfer pricing (2) incentive tunneling affect the transfer pricing behavior (3) intangible assets have no effect the transfer pricing behavior.]]>
<![CDATA[THE EFFECT OF NON-FINANCIAL PERFORMANCE WITH ADDITIONAL ENVIRONMENTAL PERFORMANCE ON FINANCIAL PERFORMANCE ON PERFORMANCE EVALUATION BASED ON THE BALANCED SCORECARD (BSC) WITH MANAGEMENT COMMUNICATION AS MODERATING VARIABLE ]]>
<![CDATA[Dian Fitria Handayani]]>;
<![CDATA[R.A. Supriyono]]>
<![CDATA[ Berkala Akuntansi dan Keuangan Indonesia Vol. 3 No. 2 (2018): Berkala Akuntansi dan Keuangan Indonesia ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/baki.v3i2.10487
<![CDATA[This study examines the effect of using environmental perspective in BSC and management communication as moderating variable in performance evaluation using BSC. The 2x2 between-subject laboratory experiment was carried out on 113 Master of Management and Master of Accounting students, Faculty of Economics and Business, Universitas Gadjah Mada. The results showed that the use of the environmental perspective in the BSC has not been able to provide an influence on performance evaluation based on the BSC. In addition, the use of management communication has not been able to increase the effect of the use of the environmental perspective as an additional perspective of the BSC in performance evaluation. However, the use of environmental perspective and a high level of management communication provide significant influence on the decision on the allocation of bonuses by the team of evaluators allocated to managers.]]>
<![CDATA[FACTORS AFFECTING AUDIT DELAY IN BASIC AND CHEMICAL INDUSTRIES ]]>
<![CDATA[Isieny Wendy]]>;
<![CDATA[Vonni Rizal]]>;
<![CDATA[Hantono Hantono]]>
<![CDATA[ Berkala Akuntansi dan Keuangan Indonesia Vol. 4 No. 1 (2019): Berkala Akuntansi dan Keuangan Indonesia ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/baki.v4i1.11816
<![CDATA[This study aims to examine and analyze the effect of public account firm, complexity of company operations, and total assets to audit delay at basic and chemical industry listed on the Stock Exchange period 2012-2016. The research method used in this research using quantitative approach method, research type is descriptive quantitative which is explanatory research. The population of research is 65 financial report of mining company, with technique of taking purposive sampling hence obtained sample of research as many as 22 financial report of mining company period 2012-2016. Data analysis method in this research is logistic regression analysis. The results of this study show simultaneously public account firm, complexity of company operations, and total assets haven’t a significant effect on the audit delay on basic and chemical industry listed on the Stock Exchange period 2012-2016, with a significant value of 0.020 < 0.05. Partially public account firm, complexity of company operations, and total assets have no effect to audit delay on Mining companies listed in BEI period 2011-2015 with significant value < 0,05. The result of Nagelkerke's R Square value in this research is 0.31 which can be stated that variability of the dependent variable (audit delay) which can be explained by variability of independent variable (public account firm, complexity of company operations, and total assets) 31 % while the rest equal to 69 % is explained by other independent variables.]]>
<![CDATA[EARNINGS MANAGEMENT AROUND ADDITIONAL SHARE OFFERING EVENTS ]]>
<![CDATA[Andreas Vernando]]>;
<![CDATA[Sumaryanto Sumaryanto]]>
<![CDATA[ Berkala Akuntansi dan Keuangan Indonesia Vol. 4 No. 1 (2019): Berkala Akuntansi dan Keuangan Indonesia ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/baki.v4i1.11345
<![CDATA[Additional stock offerings are a determinant of a company's earnings management (Teoh et al., 1998b; Rangan 1998; Shivakumar 2000; Kim and Park 2005; Cohen and Zarowin 2010). However, the results of previous studies are not in line with the results of Ball and Shivakumar (2008). Ball and Shivakumar (2008) argue that companies do not conduct earnings management before conducting an initial public offering because there are good regulations in the US and UK. Strong oversight mechanisms such as those in the US and UK may not apply in Indonesia. Cheung et al., (2014) used a survey instrument to assess the quality of corporate governance practices in Asian Emerging Markets. The results of the research by Cheung et al., (2014) provide evidence that Indonesia is a country that has the worst Corporate Governance Index among China, Hong Kong, Thailand and the Philippines. The difference between this study and previous research is that in addition to using different test analysis, this study uses regression analysis to obtain more comprehensive results. This study uses the Wilcoxon signed rank test analysis tool to compare accrual and real earnings management before and after the additional share offering. In addition, this study uses multiple regression analysis to detect whether additional stock events affect earnings management by including other determinant variables. The results of the different test show that the company uses accrual and real earnings management at the time of additional stock events. To get a more robust picture of the results (robust), this study uses multiple regression analysis. The results of multiple regression analysis provide similar evidence that companies use accrual and real earnings management at the time of additional stock events, after controlling for other determinant variables. ]]>
<![CDATA[ANALYSIS OF E-AUDIT IMPLEMENTATION FOR STATE FINANCIAL AUDIT STUDY AT BPK RI REPRESENTATIVE OF THE SPECIAL REGION OF YOGYAKARTA ]]>
<![CDATA[Siti Mubiroh]]>
<![CDATA[ Berkala Akuntansi dan Keuangan Indonesia Vol. 4 No. 1 (2019): Berkala Akuntansi dan Keuangan Indonesia ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/baki.v4i1.11908
<![CDATA[The Supreme Audit Agency (BPK) of the Republic of Indonesia has an important role in increasing the accountability of state finances. In carrying out its duties, BPK faces problems, namely limited human resources and relatively short inspection times. Therefore, BPK has developed an e-audit information system in carrying out audits of state financial management and responsibility. This study uses the DeLone and McLean (2003) Information System Success Model using six components, namely System Quality, Information Quality, Service Quality, Information System Use, User Satisfaction, and Net Benefits. The difference between this research and previous research is that this research uses a qualitative approach with a case study method with the aim of knowing the implementation of e-audit in depth. The sampling technique used snowball sampling. Data collection techniques using interviews, observation, and documentation. The informants in this study were the auditors of the BPK RI Representatives of Yogyakarta. The results of this study indicate that the main search feature and the inter-data feature are effectively used in the local government financial audit process, while the LKPD feature has not been effectively used in the regional government financial audit process.]]>
<![CDATA[EXPLORING THE VALUE OF TEMPLE ACCOUNTABILITY AND TRANSPARENCY PRACTICES ]]>
<![CDATA[Dewa Gede Yudha Dananjaya]]>;
<![CDATA[Basuki Basuki]]>
<![CDATA[ Berkala Akuntansi dan Keuangan Indonesia Vol. 4 No. 1 (2019): Berkala Akuntansi dan Keuangan Indonesia ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/baki.v4i1.11778
<![CDATA[Tanah Lot which is based on a precept of morality in it. This study uses a qualitative methodology, with an interpretive paradigm and by using a case study approach. The results of accountability carried out by managers have been documented, accountability refers to the practice of the teachings of tri hita karana and managers involve external parties in their management. Weaknesses are still visible where the manager is still using the manual ticket system. Then the transparency carried out by managers is still lacking, especially in terms of their finances which tend to seem closed.]]>
<![CDATA[THE INFLUENCE OF TAX AGGRESSIVENESS, PROFIT PERFORMANCE AND LEVERAGE ON CORPORATE TRANSPARENCY ]]>
<![CDATA[Fajar Rina Sejati]]>;
<![CDATA[Septyana Prasetianingrum]]>
<![CDATA[ Berkala Akuntansi dan Keuangan Indonesia Vol. 4 No. 1 (2019): Berkala Akuntansi dan Keuangan Indonesia ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/baki.v4i1.14051
<![CDATA[This study aims to analyze the effect of tax aggressiveness (tax aggressiveness), earnings performance, and leverage on corporate transparency. The research method uses secondary data, all of which are taken from the financial statements of companies listed on the Indonesia Stock Exchange for the period 2014 – 2017. The data analysis method used in this study is multiple linear regression analysis. In this study, the data will be processed using SPSS version 25.0 software. The results of this study indicate that tax aggressiveness has no effect on company transparency, earnings performance has no effect on company transparency, leverage has no effect on company transparency, company age has no effect on company transparency, and company size does not affect company transparency. This research shows that the company's transparency is an important thing, it is hoped that every company in running the company ethically maintains company transparency.]]>
