Jurnal Aplikasi Akuntansi

POWER AND TRUST: A MEDIATOR IN THE RELATIONSHIP BETWEEN PROCEDURAL JUSTICE AND TAX COMPLIANCE IN INDONESIA

Lilian Yuniar Stilia — 2024-01-03

This study analyses the connection between procedural justice, trust and power concerning tax compliance in Indonesia and investigates the mediating influence of trust and power tax authorities hold in this relationship. While various factors play a role in tax compliance behaviour in Indonesia, the country still struggles to achieve maximum compliance, falling short of international standards in terms of tax ratio. Only half of Indonesians have confidence in the tax system, and procedural justice is closely linked to power and trust. This study is groundbreaking as it is the first to investigate these three factors simultaneously in Indonesia. A quantitative approach was employed, with data gathered from 371 taxpayers and analyzed using the PLS-SEM method. The findings indicate that legitimate power and trust are positively associated with voluntary tax compliance and function as mediators between procedural justice and tax compliance. However, no correlation was found between procedural justice and tax compliance or between coercive power and tax compliance. To enhance taxpayer compliance in Indonesia, it is recommended to bolster trust in the tax authority and its jurisdictions. This study addresses a gap in the tax compliance literature. It enhances the theoretical framework, providing valuable practical insights for compliance improvement strategies, particularly for the Indonesian Directorate General of Taxes. The findings support developing more effective policies, improving tax education, and promoting transparency to strengthen public trust and compliance.

DETERMINANTS OF TAX AVOIDANCE IN MANUFACTURING COMPANIES

Dyah Ayu Dewi Permatasari — 2024-01-09

This research examines the effect of inventory intensity, capital intensity, financial distress, and financial lease on tax avoidance in manufacturing companies listed on the IDX for 2019–2021. Documentation techniques were used to collect data in this research, while a purposive sampling approach was used to produce samples that met the research requirements. There were 52 firms in the research sample, totaling 156 observations. In this research, SPSS software was used to test multiple linear regression analysis data techniques previously examined using classical presumptions to obtain the Best Linear Unbiased Estimate (BLUE) data. The results showed that inventory intensity positively and insignificantly influenced tax avoidance. In contrast, capital intensity, financial distress, and financial leases significantly negatively affected tax avoidance.

CORPORATE REPORTING, CORPORATE GOVERNANCE, AND SUSTAINABLE DEVELOPMENT GOALS DISCLOSURES

Nina Febriana Dosinta — 2024-01-10

Sustainability Development Goals (SDGs) began to be implemented in 2016 with 17 achievement targets, including increasing human capability and reducing inequality in sustainable development. Supervision from internal company parties by Corporate Governance (CG) must be carried out by providing SDG information. This research examines the influence of CG on SDGs disclosure. This research used purposive sampling; 33 mining companies that were listed on the Indonesia Stock Exchange for the 2016-2022 period were obtained. The total data used was 231 corporate reporting as research observation data. This research analyzes using panel data regression. The research results show that CG influences SDG disclosure, but only the variables of the existence of the board of commissioners and corporate social responsibility officers show significance. This research implies that CG can maximize support for SDGs, bringing sustainability to shareholders (principals) as company owners. Thus, CG is an essential part of stakeholders' information needs, especially regarding the SDGs.

FACTORS THAT AFFECTING REVALUATION OF FIXED ASSETS IN MANUFACTURING COMPANIES

Nurul Hana' Salsabil — 2024-01-10

This research aims to prove the influence of fixed asset intensity, leverage, and company size on the revaluation of fixed assets in manufacturing companies listed on the IDX for the 2020-2022 period. Documentation techniques were used to collect data in this research, while a purposive sampling approach was used for sampling to produce samples that met the research requirements. The research sample consisted of 145 companies with a total of 435 observations. In this research, the SPSS program was used to test logistic data regression analysis techniques. The results of this research show that fixed asset intensity and company size have a positive and significant effect on fixed asset revaluation, while leverage has an insignificant positive effect on fixed asset revaluation. The results of this study have implications in helping fixed asset revaluation researchers in determining gaps and novelties for further research and can provide information for users of financial reports related to these factors influencing companies to the revaluation of fixed assets.

SISTEM INFORMASI AKUNTANSI, E-COMMERCE, BUDAYA ORGANISASI DAN LITERASI KEUANGAN: SEBAGAI PENINGKAT KINERJA UMKM

Lulu Nusron — 2024-01-12

Penelitian ini bertujuan untuk mengetahui pengaruh Sistem Informasi Akuntansi, e-commerce, budaya organisasi, dan literasi keuangan terhadap Kinerja UMKM. Populasi penelitian ini adalah pelaku atau pemilik UMKM di Kabupaten Sleman. Metode purposive sampling dipergunakan dalam teknik pengambilan sampel dengan sebanyak 103 UMKM yang berada di Kabupaten Sleman. Pengumpulan data penelitian menggunakan metode kuesioner yang disebarkan secara langsung dan daring melalui link google form selanjutnya data diolah menggunakan aplikasi SPSS versi 25. Data dianalisis menggunakan uji statistik deskriptif, validitas, reliabilitas dan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa Sistem Informasi Akuntansi dan budaya organisasi tidak berpengaruh terhadap kinerja UMKM. E-commerce dan literasi keuangan berpengaruh positif terhadap kinerja UMKM. Menurut teori atribusi, kedua variabel ini sebagai faktor eksternal dan internal yang bisa meningkatkan pendapatan. E-commerce dapat menjangkau pasar yang lebih luas dan menekan biaya pemasaran. Literasi keuangan juga mendukung pelaku UMKM untuk mengelola modalnya menjadi lebih besar.

PENGARUH ROTASI AUDITOR, PROFITABILITAS, LEVERAGE, UMUR PERUSAHAAN TERHADAP ASIMETRI INFORMASI DAN PERAN HUBUNGAN POLITIK DI PERBANKAN INDONESIA

Pina Pina — 2024-01-25

This research aims to determine the effect of audit rotation, profitability, Leverage and company age on information asymmetry with political relations as a moderating variable in banking in Indonesia. The data studied is 32 banks registered on the IDX from 2016 to 2022. This research found that auditor rotation did not influence information asymmetry. Even though political relations were added as moderation, auditor rotation did not affect information asymmetry. Profitability and Leverage have a negative influence on information asymmetry, and company age has a positive impact on information asymmetry. The results of this research imply that investors need to consider company characteristics in detecting information asymmetry in financial reports.

PENGARUH EFEKTIVITAS PENGENDALIAN INTERNAL, MORALITAS INDIVIDU, DAN KEADILAN ORGANISASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI

Yulia Kartika — 2024-02-12

This research aims to examine the influence of the effectiveness of internal control, individual morality, distributive justice, and procedural justice on the tendency of accounting fraud in the OPD of Dompu Regency. The population in this study were all civil servants who worked at the OPD in Dompu Regency. This research sample was determined using the method purposive sampling with the criteria of officials who are responsible for regional financial management in 30 OPDs in Dompu Regency. The data in this research was obtained by distributing questionnaires to 120 respondents in 30 OPDs. Structural Equation Modeling (SEM) with SmartPLS 3.0 used for data analysis. The results of this research indicate that the effectiveness of internal control and procedural justice have a negative and significant effect on the tendency for accounting fraud. Meanwhile, individual morality and distributive justice do not have a significant effect on the tendency for accounting fraud. It is hoped that this research can contribute to additional literature regarding motives for action tendenciesfraud involving ASN, in terms of conceptfraud triangle theory andmoral development theory. Apart from that, the results of this study can provide additional information as input to the Dompu Regency Government in reducing or preventing the tendency of accounting fraud

KONSISTENSI DAN TRANSPARANSI PENGELOLAAN KEUANGAN DALAM RANAH BUDAYA DAN KEARIFAN LOKAL MENYAMA BRAYA

Ni Luh Putu Anom Pancawati — 2024-02-15

One form of local wisdom possessed by the people of Bali and Lombok is known as menyama braya. Menyama braya is an excellent capital and foundation for creating harmony in life, regardless of ethnic or religious differences as well as race and skin colour, to live together and side by side in society. This research aims to determine the implementation of menyama braya as a form of local culture and wisdom, which is studied through the application of the principle of accountability in the elements of consistency and transparency in the financial management of Banjar Kertha Bhuwana. Using a qualitative research design with descriptive research methods, data collection was carried out using literature and field studies using triangulation techniques. Data analysis techniques are carried out through data collection, data reduction, data presentation and drawing conclusions or verification. The results of the research show that the implementation of consistency and transparency in financial management in the Banjar Kertha Bhuwana organization contains the implementation of the concept of menyama braya, which is included in the implementation of awig-awig as well as decisions taken through the results of the paruman banjar which regulates the obligations and rights of all banjar members. So, in this way, the cultural process and local wisdom values can influence the financial management process in Banjar Kertha Bhuwana to achieve everyday needs and goals

THE EFFECT OF BIG DATA APPLICATION ON FINANCIAL PERFORMANCE: COMPANY SIZE AS A MODERATING VARIABLE

Aniatul Khasanah — 2024-02-15

This research aims to determine the effect of implementing big dataon a company's financial performance by considering company size as a moderating factor. This research focuses on the banking sector, which is publicly traded on the IDX. The sampling technique used was purposive sampling over three years (2020-2022). 46 out of 47 companies were selected for sampling and observation. The analysis tool uses Eviews 12 to perform panel data regression. Research findings show that the use of big data has an adverse impact on the financial performance of businesses. Apart from that, the size of the company is also considered not to have the ability to mitigate the impact of the use of big data on the company's financial performance.

PENGARUH STRUKTUR KEPEMILIKAN DAN ESG TERHADAP EFISIENSI MODAL INTELEKTUAL

Karina Santoso — 2024-02-15

The progress of the current era of globalization is slowly changing the company's view from a labor-based business to a knowledge-based business. The knowledge-based business is based on the ability and proficiency of the company's individuals. This is what makes the company focus on increasing intellectual capital. Several factors, such as ownership structure and Environmental, Social and Governance (ESG) activities, are thought to influence the efficiency of intellectual capital because both reflect the entity's intellectual capital. This research aims to determine the effect of ownership structure (managerial ownership, institutional ownership, foreign ownership, government ownership) and ESG activities on the intellectual capital efficiency of non-financial sector companies listed on IDX in 2018-2022. The purposive sampling technique was used and resulted in 78 companies that met the criteria. The research was conducted using multiple linear regression analysis via SPSS 23. The results of the research show that managerial ownership does not affect intellectual capital efficiency. The research results also reveal that institutional ownership and ESG activities have a positive effect on intellectual capital efficiency. On the other hand, foreign ownership and government ownership have a negative effect on intellectual capital efficiency. The results of the research provide an overview for companies regarding the influence of ESG activities on company reputation, contribution, and quality. On the other hand, ownership variables can provide an overview of the company regarding the influence of share ownership on company decisions.

INDONESIA’S TAX LANDSCAPE: UNVEILING CBCR AND TAX HAVENS WITH INSTITUSIONAL OWNERSHIP

Desi Pratiwi Adhila Khoirunnisa — 2024-02-26

This study examines the effects of country-by-country reporting (CbCR) and the utilization of tax havens on tax avoidance strategies while taking into account the moderating effect of institutional ownership. This study employs purposive sampling techniques to evaluate data from 140 businesses listed on the Indonesia Stock Exchange (IDX) in Indonesia from 2013 to 2022. The data analysis is conducted using Eviews 13 software. The research findings suggest that the adoption of CbCR is successful in mitigating tax avoidance strategies. Conversely, tax havens have a negligible effect on tax avoidance. Institutional ownership has the ability to minimize the impact of CbCR by diminishing the correlation between CbCR and tax avoidance. Nevertheless, the presence of institutional ownership does not mitigate the effect of tax havens on the adoption of tax avoidance strategies. This study enhances comprehension regarding the functions of CbCR, tax havens, and institutional ownership in relation to tax avoidance in Indonesia. The practical ramifications of this study include the implementation of CbCR policies to improve corporate transparency and the exploration of various factors that influence tax procedures at the company level in Indonesia.

APAKAH KINERJA KEBERLANJUTAN BERPERAN PADA MANAJEMEN LABA DI LIMA NEGARA ASEAN?

Nike Yolanda — 2024-02-26

This study aims to examine the role of sustainability performance on accrual earnings management in public companies in Southeast Asia. The research sample was on public companies in five ASEAN countries (Indonesia, Malaysia, Singapore, Thailand and Philippines) from 2017 to 2022. Sampling was carried out using a purposive sampling method, obtaining 1,218 company-year observations. The independent variable sustainability performance is measured using ESG scores while the dependent variable earnings management is measured using accrual earnings management. The results of this research provide empirical evidence that sustainability performance has no impact on accrual earnings management. Its means that companies with good sustainability performance tend not to carry out earnings management, whereas if earnings management occurs it is influenced by other factors outside of sustainability performance. This research has implications for investors in making investment decisions regarding companies that report ESG performance and the government regarding the quality of sustainability performance reporting.

UKURAN PERUSAHAAN SEBAGAI PEMODERASI KEPEMILIKAN MANAJERIAL, LIKUIDITAS, DAN STRUKTUR ASET TERHADAP STRUKTUR MODAL

Herning Prasasti — 2024-02-26

Tujuan penelitian ini adalah meneliti pengaruh kepemilikan manajerial, likuiditas, serta struktur aset pada struktur modal dengan ukuran perusahaan sebagai pemoderasi. Populasi penelitian ini yaitu perusahaan sektor industrial yang tercatat pada BEI tahun 2019 – 2022 dengan total 86 sampel. Teknik pengumpulan data digunakan metode purposive sampling. Uji hipotesis dianalisis dengan model analisis regresi linier berganda dan moderated regression analysis (MRA). Temuan penelitian mengindikasikan kepemilikan manajerial memberi pengaruh positif bagi struktur modal. Namun, likuiditas tidak memberi pengaruh bagi struktur modal. Serta struktur aset berpengaruh negatif terhadap struktur modal. Selanjutnya, ukuran perusahaan memperlemah pengaruh kepemilikan manajerial terhadap struktur modal. Serta ukuran perusahaan tidak mampu memperlemah pengaruh likuiditas. Terakhir, pengaruh struktur aset pada struktur modal bisa diperkuat oleh ukuran perusahaan. Hasil penelitian ini dapat memberikan implikasi kepada investor dalam rangka pertimbangan sebelum membuat keputusan investasi dengan mempertimbangkan efektivitas serta efisiensi struktur modal.

CREDIT RISK DETERMINANTS OF COMMERCIAL BANKING

Lilik Handajani — 2024-02-26

Studies on non-performing loans in banking provide mixed results regarding the bank-specific factors that influence them. This research aims to analyze the determinants of credit risk in commercial banking in Indonesia. Testing was conducted on 32 banking companies listed on the Indonesia Stock Exchange for 2019-2021 with 96 observations using panel data regression. The research results show that increasing bank diversification and external audit quality significantly reduce the risk of credit non-performing loans (NPL). Other findings of this research show that credit growth, operational efficiency, and bank size do not significantly affect credit risk. To overcome the problem of endogeneity and dynamic panel bias, a series of robustness tests were carried out using the 2SLS, LIML, and GMM approaches provided significant results. The results of this research imply that bank risk management plays a role in reducing problem loans, which must align with the business entity's efforts to increase profits.

PENGARUH KOMISARIS INDEPENDEN, KEPEMILIKAN BLOCKHOLDER DAN FINANCIAL SLACK TERHADAP PELAPORAN KEUANGAN MELALUI INTERNET

Jessica Fidelia — 2024-03-11

Tujuan dari penelitian ini untuk menguji dan menganalisis pengaruh dari komisaris independen, kepemilikan blockholder, dan financial slack terhadap pelaporan keuangan melalui internet. Objek yang digunakan pada penelitian ini adalah perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia (BEI) pada periode tahun 2019-2021. Hasil dari penelitian ini menunjukkan keberadaan komisaris independen dan kepemilikan blockholder tidak menunjukkan pengaruh terhadap pelaporan keuangan melalui internet. Namun untuk financial slack menunjukkan pengaruh positif terhadap pelaporan keuangan melalui internet.

PENGARUH PENGUNGKAPAN ESG DAN NET FOREIGN FLOW TERHADAP NILAI PERUSAHAAN SEKTOR MANUFAKTUR

Ade Buwono Suharto — 2024-03-24

Motivasi penelitian didasarkan atas kebutuhan mendasar untuk memperlihatkan fenomena yang terjadi pada kondisi ekstrem dan memberikan pertimbangan yang layak secara empiris bagi investor terutama pada masa krisis dengan mempertimbangkan faktor apa saja yang mempengaruhi nilai perusahaan. Teknik analisa yang digunakan dalam penelitian ini menggunakan analisis regresi data panel untuk menganalisis pengaruh pengungkapan ESG, Net Foreign Flow dan ROA terhadap Nilai Perusahaan. Populasi dalam penelitian ini adalah seluruh perusahaan sektor manufaktur dengan sampel yang diperoleh sebanyak 137 perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Hasil penelitian menunjukkan kinerja keuangan memiliki pengaruh yang dominan sedangkan pengungkapan ESG dan Net Foreign Flow tidak memiliki pengaruh terhadap nilai perusahaan. Respons pasar lebih dominan terhadap kinerja keuangan perusahaan, maka kesadaran para pelaku pasar akan pelaksanaan bisnis hijau perlu mendapat perhatian khusus ataupun secara berkala dapat ditingkatkan dan BEI perlu lebih mempublikasikan data ESG sebagai sarana edukasi bagi investor. Dominasi aksi jual oleh para investor untuk menghindari kerugian menyebabkan kondisi pasar yang tidak stabil. Mempertimbangkan kondisi yang ada di pasar modal, maka pelaksanaan pembelian kembali saham melalui SEOJK Nomor: 3/SEOJK.04/2020 sudah tepat untuk mengurangi fluktuasi pasar yang terjadi.

PENGARUH COMPUTER ANXIETY, COMPUTER ATTITUDE, DAN PEMAHAMAN AKUNTANSI TERHADAP PENGGUNAAN SOFTWARE AKUNTANSI

Amrina Rosada Sadalipa — 2024-04-04

Dengan kemajuan teknologi yang pesat mengharuskan mahasiswa khususnya mahasiswa akuntansi untuk memiliki keahlian dalam menggunakan teknologi terutama komputer. Namun hal tersebut dapat menjadi kendala karena ada berbagai faktor yang memengaruhi keahlian seseorang dalam menggunakan teknologi. Riset ini bertujuan untuk mengetahui pengaruh kecemasan berkomputer, sikap berkomputer, dan pemahaman akuntansi terhadap penggunaan perangkat lunak akuntansi. Riset ini menggunakan pendekatan kuantitatif asosiatif. Pemungutan sampel menggunakan metode sensus di mana jumlah sampel sebanyak 286. Data diperoleh dengan menyebarkan kuesioner melalui Google Forms. Pengolahan data menggunakan SmartPLS. Temuan menunjukkan bahwa penggunaan software akuntansi dipengaruhi secara negatif oleh computer anxiety. Di sisi lain, penggunaan software akuntansi dipengaruhi secara positif oleh computer attitude dan pemahaman akuntansi. Riset ini memberikan wawasan terkait tingkat kecemasan, sikap terhadap teknologi komputer, dan pemahaman akuntansi yang dapat memengaruhi penggunaan perangkat lunak akuntansi. Hasil penelitian ini dapat memberikan implikasi dalam pengembangan teknologi informasi akuntansi dengan meningkatkan persepsi positif terhadap teknologi dan pengembangan kurikulum akuntansi.

DAMPAK GREEN INTELLECTUAL CAPITAL TERHADAP GREEN INNOVATION DALAM MENINGKATKAN NILAI PERUSAHAAN MELALUI KINERJA KEUANGAN

Kurniawati Kurniawati — 2024-04-04

Meningkatnya kepedulian masyarakat global terhadap isu-isu lingkungan hidup telah mengakibatkan meningkatnya tekanan dan pengawasan dari para pemangku kepentingan. Untuk itu penting diteliti seberapa besar pengaruh atau peranan dari green innovation dalam meningkatkan nilai perusahaan melalui kinerja keuangan. Selain itu penelitian ini juga akan melihat kontribusi green intellectual capital dalam meningkatkan green innovation. Hasil penelitian ini memperlihatkan bahwa keberadaan green intellectual capital dapat menstimulasi terciptanya green innovation, di mana green innovation sendiri juga terbukti mampu meningkatkan nilai perusahaan melalui kinerja keuangan. Hasil penelitian ini mendorong industri menghasilkan produk-produk yang ramah lingkungan dan inovatif agar tercipta peningkatan nilai perusahaan melalui pertumbuhan di sektor kinerja keuangan. Dunia usaha juga perlu menumbuhkembangkan green intellectual capital agar banyak menghasilkan ide-ide dalam menciptakan green innovation.