The use of strategic management accounting is important in modern business management. For this reason, this study aims to examine whether historical business performance, owner-management characteristics, and innovation culture are the key factors influencing MSME owner-management in Palembang City in the use of strategic management accounting techniques in their companies. Using a sample of 114 (76 per cent) respondents from MSME entrepreneurs in the city of Palembang, the research hypothesis was tested using structural equation modeling (SEM) and partial least squares (PLS) analysis with Warp PLS software version 5.0. The results of the study found that historical business performance, owner-management characteristics, and innovation culture had a positive effect on the level of use of strategic management accounting techniques in MSME management in Palembang City.
{"title":"Strategic Management Accounting: Historical Business Performance, Owner-Management Characteristics, Innovation Culture","authors":"Antonius Singgih Setiawan, Jamaludin Iskak","doi":"10.24912/ja.v27i2.1243","DOIUrl":"https://doi.org/10.24912/ja.v27i2.1243","url":null,"abstract":"The use of strategic management accounting is important in modern business management. For this reason, this study aims to examine whether historical business performance, owner-management characteristics, and innovation culture are the key factors influencing MSME owner-management in Palembang City in the use of strategic management accounting techniques in their companies. Using a sample of 114 (76 per cent) respondents from MSME entrepreneurs in the city of Palembang, the research hypothesis was tested using structural equation modeling (SEM) and partial least squares (PLS) analysis with Warp PLS software version 5.0. The results of the study found that historical business performance, owner-management characteristics, and innovation culture had a positive effect on the level of use of strategic management accounting techniques in MSME management in Palembang City.","PeriodicalId":31818,"journal":{"name":"Akrual Jurnal Akuntansi","volume":"30 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88030937","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
CV Satu Holiday Tour and Travel is a servicencompany engaged in the travel agency. In managing, calculating and recording transactions at CV Satu Holiday, it is still done using a cash book and in making financial reports using a spreadsheet, as well as in accounting records that the company does not fully describe the assets, liabilities, and equity of the company. The purpose of thisfresearch is to implement a system that can help manage accrual-based financial records. This study uses a descriptive method to describe a situation or event that produces the meaning and implications of a problem to be solved. By doing several stages of analysis to describe the system and implement the accounting module Odoo software in the company. The results ofnthe implementation of an accounting informationlsystemnusing the Odoo software accounting module in the company can facilitate work in the process of recording accrual transactions and making accrual-based financial reports that can be presented more quickly, completely and accurately. This research is expected to be used as knowledge and reference material regarding the implementation of accrual-based financial transaction recording using Odoo software with accounting modules and can be developed and integrated with other modules.Keywords:Accounting Information System, Accrual Basis, software Odoo, Accounting Module
CV Satu Holiday Tour and Travel是一家从事旅游代理的服务性公司。CV Satu Holiday在管理、计算和记录交易时，仍然使用现金簿，使用电子表格制作财务报告，以及在会计记录中，公司没有完全描述公司的资产、负债和权益。本研究的目的是实现一个系统，可以帮助管理基于权责发生制的财务记录。本研究使用描述性方法来描述产生待解决问题的意义和含义的情况或事件。通过做几个阶段的分析来描述系统和实现会计模块Odoo软件在公司的应用。采用Odoo软件会计模块的会计信息系统在公司实施的结果，可以方便在记录权责发生制交易过程中的工作，使权责发生制财务报告能够更快速、完整、准确地呈现。本研究可望为利用带有会计模块的Odoo软件实施权责发生制财务交易记录提供知识和参考资料，并可与其他模块进行开发和集成。关键词:会计信息系统，权责发生制，Odoo软件，会计模块
{"title":"Analisis dan Implementasi Sistem Informasi Akuntansi Menggunakan Metode Accrual Basis (Studi Kasus: CV Satu Holiday Tour dan Travel Bandung)","authors":"Rikky Wisnu Nugraha, Yumma Cahya Dwiana","doi":"10.28932/jam.v15i1.5541","DOIUrl":"https://doi.org/10.28932/jam.v15i1.5541","url":null,"abstract":"CV Satu Holiday Tour and Travel is a servicencompany engaged in the travel agency. In managing, calculating and recording transactions at CV Satu Holiday, it is still done using a cash book and in making financial reports using a spreadsheet, as well as in accounting records that the company does not fully describe the assets, liabilities, and equity of the company. The purpose of thisfresearch is to implement a system that can help manage accrual-based financial records. This study uses a descriptive method to describe a situation or event that produces the meaning and implications of a problem to be solved. By doing several stages of analysis to describe the system and implement the accounting module Odoo software in the company. The results ofnthe implementation of an accounting informationlsystemnusing the Odoo software accounting module in the company can facilitate work in the process of recording accrual transactions and making accrual-based financial reports that can be presented more quickly, completely and accurately. This research is expected to be used as knowledge and reference material regarding the implementation of accrual-based financial transaction recording using Odoo software with accounting modules and can be developed and integrated with other modules.Keywords:Accounting Information System, Accrual Basis, software Odoo, Accounting Module","PeriodicalId":31818,"journal":{"name":"Akrual Jurnal Akuntansi","volume":"752 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76875147","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to determine the effect of Corporate Governance which is proxied by independent commissioners and audit committees, leverage on the integrity of financial statements. The population of this study is state-owned companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The sample selection method used was purposive sampling and 12 companies were selected with a total sample of 60 research data. The analysis technique used is multiple linear regression with SPSS version 25 software. The results show that independent commissioners and audit committees have no effect on the integrity of financial statements, while leverage has a negative effect on the integrity of financial statements.Keywords: Independent Commissioners, Audit Committees, Leverage, Integrity of Financial Statements
{"title":"Corporate Governance, Leverage, dan Integritas Laporan Keuangan pada Perusahaan Badan Usaha Milik Negara","authors":"Putri Ayu Nurhalizah, Lia Uzliawati, R. Mulyadi","doi":"10.28932/jam.v15i1.6296","DOIUrl":"https://doi.org/10.28932/jam.v15i1.6296","url":null,"abstract":"This study aims to determine the effect of Corporate Governance which is proxied by independent commissioners and audit committees, leverage on the integrity of financial statements. The population of this study is state-owned companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The sample selection method used was purposive sampling and 12 companies were selected with a total sample of 60 research data. The analysis technique used is multiple linear regression with SPSS version 25 software. The results show that independent commissioners and audit committees have no effect on the integrity of financial statements, while leverage has a negative effect on the integrity of financial statements.Keywords: Independent Commissioners, Audit Committees, Leverage, Integrity of Financial Statements","PeriodicalId":31818,"journal":{"name":"Akrual Jurnal Akuntansi","volume":"92 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76987272","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Jini Nurul Jannati, Rozmita Dewi Y. Rozali, Aneu Cakhyaneu
ABSTRACTThis study aims to see the description and influence of the level of capital adequacy (CAR), the level of financing risk (NPF), and the level of liquidity (FDR) on the performance of Sharia Rural Banks (BPRS) in Indonesia with the Sharia Maqashid Index (SMI) approach in 2018-2020. The research method used is a quantitative method using panel data regression analysis with the help of E-Views version 10 software. The results of the partial hypothesis test show that the level of capital adequacy has a significant positive effect on performance, the level of financing risk has a significant positive effect on performance, while the level of liquidity has no effect on performance. This finding implies that if the level of capital adequacy and the level of financing risk increase, the performance of the BPRS will also increase, then when the level of liquidity increases or decreases, it does not affect the performance of the BPRS.Keywords: Capital adequacy level; Financing risk level; Liquidity level; Sharia Maqashid Index.ABSTRAKPenelitian ini bertujuan untuk melihat gambaran serta pengaruh dari tingkat kecukupan modal (CAR), tingkat risiko pembiayaan (NPF), dan tingkat likuiditas (FDR) terhadap kinerja Bank Pembiayaan Rakyat Syariah (BPRS) di Indonesia dengan pendekatan Sharia Maqashid Index (SMI) pada Tahun 2018-2020. Metode penelitian yang digunakan adalah metode kuantitatif dengan menggunakan analisis regresi data panel dengan bantuan software E-Views versi 10. Hasil penelitian uji hipotesis secara parsial menunjukan tingkat kecukupan modal memiliki pengaruh positif signifikan terhadap kinerja, tingkat risiko pembiayaan memiliki pengaruh positif signifikan terhadap kinerja, sedangkan tingkat likuiditas tidak memiliki pengaruh terhadap kinerja. Temuan ini memberikan implikasi jika tingkat kecukupan modal dan tingkat risiko pembiayaan mengalami peningkatan maka kinerja BPRS juga akan meningkat, selanjutnya ketika tingkat likuiditas meningkat maupun menurun, maka tidak berpengaruh terhadap peningkatan kinerja BPRS.Kata Kunci: Tingkat kecukupan modal; Tingkat risiko pembiayaan; Tingkat likuiditas; Sharia Maqashid Index.
摘要本研究旨在运用伊斯兰玛卡希德指数(SMI)方法，观察2018-2020年印尼伊斯兰农村银行(BPRS)的资本充足率水平(CAR)、融资风险水平(NPF)和流动性水平(FDR)对其绩效的描述和影响。采用的研究方法是采用面板数据回归分析的定量方法，借助E-Views version 10软件。部分假设检验的结果表明，资本充足率水平对业绩有显著的正向影响，融资风险水平对业绩有显著的正向影响，而流动性水平对业绩没有影响。这一发现表明，如果资本充足率水平和融资风险水平增加，BPRS的绩效也会增加，那么当流动性水平增加或减少时，它不会影响BPRS的绩效。关键词:资本充足率;融资风险水平;流动性水平;Sharia Maqashid指数。摘要/ abstract摘要:penelitian ini bertujuan untuk melihat gambaran serta pengaruh dari tingkat kecukupan modal (CAR)， tingkat risiko pembiayaan (NPF)， dan tingkat likuiditas (FDR)， hadap kinerja Bank pembiayaan Rakyat ysariah (BPRS)， dengan pendekatan Sharia maashid Index (SMI)， 2018-2020。方法penpentian yang digunakan adalah方法定量dengan menggunakan分析回归数据面板dengan bantuan软件E-Views version 10。Hasil penelitian uji hipoesis secara paral menunjukan tingkat kecukupan modal memoriliki pengaruh positive significance kan terhadap kinerja, tingkat visiko pembiayaan memoriliki pengaruh positive significance kan terhadap kinerja, sedangkan tingkat likuiditas tidak memoriliki pengaruh terhadap kinerja。Temuan ini memberikan implikasi jika tingkat kecukupan modal dan tingkat risko pembiayaan mengalami peningkatan maka kinerja BPRS juga akan meningkat, selanjutnya ketika tingkat likuiditas meningkat maupun menurun, maka tidak berpengaruh terhadap peningkatan kinerja BPRS。Kata Kunci: Tingkat kecukupan modal;Tingkat risko pbiayaan;Tingkat likuiditas;Sharia Maqashid指数。
{"title":"ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA BPRS DENGAN PENDEKATAN SHARIA MAQASHID INDEX (SMI)","authors":"Jini Nurul Jannati, Rozmita Dewi Y. Rozali, Aneu Cakhyaneu","doi":"10.37058/jak.v17i1.6734","DOIUrl":"https://doi.org/10.37058/jak.v17i1.6734","url":null,"abstract":"ABSTRACTThis study aims to see the description and influence of the level of capital adequacy (CAR), the level of financing risk (NPF), and the level of liquidity (FDR) on the performance of Sharia Rural Banks (BPRS) in Indonesia with the Sharia Maqashid Index (SMI) approach in 2018-2020. The research method used is a quantitative method using panel data regression analysis with the help of E-Views version 10 software. The results of the partial hypothesis test show that the level of capital adequacy has a significant positive effect on performance, the level of financing risk has a significant positive effect on performance, while the level of liquidity has no effect on performance. This finding implies that if the level of capital adequacy and the level of financing risk increase, the performance of the BPRS will also increase, then when the level of liquidity increases or decreases, it does not affect the performance of the BPRS.Keywords: Capital adequacy level; Financing risk level; Liquidity level; Sharia Maqashid Index.ABSTRAKPenelitian ini bertujuan untuk melihat gambaran serta pengaruh dari tingkat kecukupan modal (CAR), tingkat risiko pembiayaan (NPF), dan tingkat likuiditas (FDR) terhadap kinerja Bank Pembiayaan Rakyat Syariah (BPRS) di Indonesia dengan pendekatan Sharia Maqashid Index (SMI) pada Tahun 2018-2020. Metode penelitian yang digunakan adalah metode kuantitatif dengan menggunakan analisis regresi data panel dengan bantuan software E-Views versi 10. Hasil penelitian uji hipotesis secara parsial menunjukan tingkat kecukupan modal memiliki pengaruh positif signifikan terhadap kinerja, tingkat risiko pembiayaan memiliki pengaruh positif signifikan terhadap kinerja, sedangkan tingkat likuiditas tidak memiliki pengaruh terhadap kinerja. Temuan ini memberikan implikasi jika tingkat kecukupan modal dan tingkat risiko pembiayaan mengalami peningkatan maka kinerja BPRS juga akan meningkat, selanjutnya ketika tingkat likuiditas meningkat maupun menurun, maka tidak berpengaruh terhadap peningkatan kinerja BPRS.Kata Kunci: Tingkat kecukupan modal; Tingkat risiko pembiayaan; Tingkat likuiditas; Sharia Maqashid Index.","PeriodicalId":31818,"journal":{"name":"Akrual Jurnal Akuntansi","volume":"53 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74275277","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
ABSTRACTFinancial performance appraisal is very important to assess organizational accountability to produce better public services with spend public money economically, effectively, and efficiently, especially during economic recession. This goals of study to empirically examine the effect of regional original income, intergovernmental revenue, capital expenditures, and the remaining excess of budget financing on the financial performance of local governments as proxied by the efficiency ratio. The method of this research is quantitative research. A Saturated sample is the sampling technique, all population becomes the sample and the data analysis technique used panel data regression test, classical assumption test, and hypothesis testing. The results of this study indicate that financial performance cannot be affected by local revenue but financial performance can be negatively affected by balancing funds and finance, and financial performance can be positively influenced by capital expenditures. There is a simultaneous influence of all variables on the variables used in this studyKeywords: Financial Performance, Regional Original Income, intergovernmental revenue, Capital Expenditures, And SILPAABSTRAKPenilaian kinerja keuangan untuk mengevaluasi akuntabilitas sebuah organisasi sangat penting dalam memberikan pelayanan masyarakat yang lebih baik dengan membelanjakan uang masyarakat secara ekonomis, efektif, dan efisien, terutama pada saat resesi ekonomi. Tujuan penelitian ini untuk menguji secara empiris apakah kinerja keuangan pemerintah daerah dipengaruhi oleh pendapatan asli daerah, belanja modal, dana perimbangan dan SILPA yang diproksikan melalui rasio keuangan yang berupa rasio efiiensi. Pendekatan kuantitatif digunakan sebagai pendekatan pada penelitian ini. Sampel jenuh untuk teknik pengambilan sampel. Teknik analisis data pada penelitian ini berupa uji regresi data panel, uji asumsi klasik, dan uji hipotesis. Berdasarkan hasil pengujian hipotesis menggunakan Uji T, kinerja keuangan tidak dapat dipengaruhi oleh pendapatan asli daerah tetapi kinerja keuangan dapat dipengaruhi secara negatif signifikan oleh dana perimbangan dan silpa, serta kinerja keuangan dapat dipengaruhi secara positif signifikan oleh belanja modal. Terdapat pengaruh secara simultan seluruh variabel bebar terhadap variabel terikat dalam penelitian ini. Kata Kunci : Kinerja Keuangan Pemerintah Daerah, Pendapatan Asli Daerah, Dana Perimbangan, Belanja Modal, dan SILPA
摘要财务绩效评估对于评估组织的责任，以经济、有效、高效地使用公共资金，提供更好的公共服务，特别是在经济衰退时期，是非常重要的。本文的研究目标是通过效率比来实证检验区域原始收入、政府间收入、资本支出和剩余预算融资过剩对地方政府财务绩效的影响。本研究的方法是定量研究。饱和样本是抽样技术，所有人口成为样本，数据分析技术采用面板数据回归检验、经典假设检验和假设检验。本研究结果表明，地方财政收入对财务绩效没有影响，但资金与财务平衡对财务绩效有负向影响，资本支出对财务绩效有正向影响。关键字:财政绩效、区域原始收入、政府间收入、资本支出和经济效益。摘要:penilaian kinerja keuangan untuk mengevaluasi akuntabilitas sebuah organisasi sangat penting dalam memberikan pelayanan masyarakat yang lebih baik denan memberbelanjakan wang masyarakat secara economics, efektif, danefisien, terutama papaas resesi economics。图juan penelitian ini untuk menguji secara imperiis apakah kinerja keangan pereminah daerah dipengaruhi oleh pendapatan asli daerah, belanja modal, dana perimbangan dansilpa yang diproksikan melalui rasio keangan yang berupa rasio效率。Pendekatan kuantitatif digunakan sebagai Pendekatan padpadpenelitian ini。Sampel jenuh untuk teknik pengambilan Sampel。技术分析的数据是基于回归数据面板的，基于假设数据面板的，基于hipoesis的。Berdasarkan hasil penguin hipotesis menggunakan Uji T, kinerja keuangan tidak dapat dipengaruhi oleh pendapatan asli daerah tetapi kinerja keuan dapat dipengaruhi secara negative significance, perimbangan dansilpa, serta kinerja keuan dapat dipengaruhi secara positive significance, oleh belanja modal。Terdapat pengaruh secara simultan seluruh variabel bebar terhadap variabel terikat dalam penelitian ini . Kata Kunci: Kinerja Keuangan Pemerintah Daerah, Pendapatan Asli Daerah, Dana Perimbangan, Belanja Modal, dan SILPA
{"title":"PENDAPATAN ASLI DAERAH, DANA PERIMBANGAN, BELANJA MODAL, DAN SILPA DALAM PENGARUHNYA KINERJA KEUANGAN","authors":"Dwi Ratnasari, Dianita Meirini","doi":"10.37058/jak.v17i1.6737","DOIUrl":"https://doi.org/10.37058/jak.v17i1.6737","url":null,"abstract":"ABSTRACTFinancial performance appraisal is very important to assess organizational accountability to produce better public services with spend public money economically, effectively, and efficiently, especially during economic recession. This goals of study to empirically examine the effect of regional original income, intergovernmental revenue, capital expenditures, and the remaining excess of budget financing on the financial performance of local governments as proxied by the efficiency ratio. The method of this research is quantitative research. A Saturated sample is the sampling technique, all population becomes the sample and the data analysis technique used panel data regression test, classical assumption test, and hypothesis testing. The results of this study indicate that financial performance cannot be affected by local revenue but financial performance can be negatively affected by balancing funds and finance, and financial performance can be positively influenced by capital expenditures. There is a simultaneous influence of all variables on the variables used in this studyKeywords: Financial Performance, Regional Original Income, intergovernmental revenue, Capital Expenditures, And SILPAABSTRAKPenilaian kinerja keuangan untuk mengevaluasi akuntabilitas sebuah organisasi sangat penting dalam memberikan pelayanan masyarakat yang lebih baik dengan membelanjakan uang masyarakat secara ekonomis, efektif, dan efisien, terutama pada saat resesi ekonomi. Tujuan penelitian ini untuk menguji secara empiris apakah kinerja keuangan pemerintah daerah dipengaruhi oleh pendapatan asli daerah, belanja modal, dana perimbangan dan SILPA yang diproksikan melalui rasio keuangan yang berupa rasio efiiensi. Pendekatan kuantitatif digunakan sebagai pendekatan pada penelitian ini. Sampel jenuh untuk teknik pengambilan sampel. Teknik analisis data pada penelitian ini berupa uji regresi data panel, uji asumsi klasik, dan uji hipotesis. Berdasarkan hasil pengujian hipotesis menggunakan Uji T, kinerja keuangan tidak dapat dipengaruhi oleh pendapatan asli daerah tetapi kinerja keuangan dapat dipengaruhi secara negatif signifikan oleh dana perimbangan dan silpa, serta kinerja keuangan dapat dipengaruhi secara positif signifikan oleh belanja modal. Terdapat pengaruh secara simultan seluruh variabel bebar terhadap variabel terikat dalam penelitian ini. Kata Kunci : Kinerja Keuangan Pemerintah Daerah, Pendapatan Asli Daerah, Dana Perimbangan, Belanja Modal, dan SILPA","PeriodicalId":31818,"journal":{"name":"Akrual Jurnal Akuntansi","volume":"65 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77710328","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
ABSTRACTTax planning measures either use legal (tax avoidance) or illegal (tax evasion) for the purpose of reduce the tax burden is called tax aggressiveness. This study aims to determine the effect of capital intensity, inventory intensity and leverage on tax aggressiveness. The data used in this study is secondary data, obtained from the annual financial statements. The population and sample in this study are mining sector companies listed on the IDX for the period 2017-2020. The sampling technique of this research used purposive sampling technique. The number of samples in this study were 16 mining sector companies with 64 observations. The analytical technique used in testing the hypothesis of this research is multiple regression with SPSS version 21.0. The independent variables of this study are capital intensity, inventory intensity and leverage. The dependent variable of this study is tax aggressiveness as measured by the effective tax rate (ETR). The results of this study indicate that capital intensity, inventory intensity and leverage affect tax aggressiveness.Keywords: Capital intensity, inventory intensity, leverage, tax aggressivenessABSTRAKTindakan yang dilakukan oleh suatu perusahaan untuk mengurangi pendapatan kena pajak yang dilakukan melalui perencanaan pajak (tax planning) baik dengan cara legal dengan melakukan penghindaran pajak (tax avoidance) maupun dengan cara ilegal yang dilakukan dengan penggelapan pajak (tax evasion) dengan memanfaatkan celah-celah yang ada dalam peraturan perpajakan disebut agresivitas pajak. Penelitian ini bertujuan untuk mengetahui pengaruh capital intensity, inventory intensity dan leverage terhadap agresivitas pajak. Data yang digunakan dalam penelitian ini adalah data sekunder, yang diperoleh dari laporan keuangan tahunan. Populasi dan sampel dalam penelitian ini adalah perusahaan sektor pertambangan yang terdaftar di BEI periode tahun 2017-2020. Teknik pengambilan sampel penelitian ini menggunakan teknik purposive sampling. Jumlah sampel dalam penelitian ini sebanyak 16 perusahaan sektor pertambangan dengan observasi sampel penelitian yaitu 64 observasi. Teknik analisis yang digunakan dalam menguji hipotesis penelitian ini adalah regresi berganda dengan SPSS versi 20. Variabel independen penelitian ini adalah capital intensity, inventory intensity dan leverage. Variabel dependen penelitian ini adalah agresivitas pajak yang diukur dengan effective tax rate (ETR). Hasil penelitian ini menunjukan bahwa capital intensity, inventory intensity dan leverage berpengaruh terhadap agresivitas pajak.Kata Kunci: Capital intensity; inventory intensity; leverage, agresivitas pajak;
摘要税收筹划采取合法的(避税)或非法的(偷税)手段来减少税收负担的措施被称为税收侵略性。本研究旨在确定资本密集度、库存密集度和杠杆率对税收侵略性的影响。本研究中使用的数据是二手数据，从年度财务报表中获得。本研究的人口和样本是2017-2020年期间在IDX上市的矿业公司。本研究的抽样技术采用目的性抽样技术。本研究的样本数量为16家矿业公司，共有64个观察值。在检验本研究的假设使用的分析技术是多元回归与SPSS版本21.0。本研究的自变量为资本强度、库存强度和杠杆率。本研究的因变量是税收侵略性作为衡量有效税率(ETR)。本研究结果表明，资本密集度、库存密集度和杠杆率影响税收侵略性。【关键词】资本密集度，库存密集度，杠杆率，税收攻击性【关键词】资本密集度，库存密集度，杠杆率，税收攻击性【关键词】税收筹划【关键词】税收筹划【关键词】税收筹划】税收筹划【关键词】合法避税【关键词】避税【关键词】非法避税【关键词】非法避税【关键词】非法避税【关键词】非法避税【关键词】非法避税【关键词】非法避税】Penelitian ini bertujuan untuk mengetahui pengaru资本密集度、库存密集度和杠杆率均为积极进取的资本密集度。数据yang digunakan dalam penelitian ini adalah数据搜索，yang diperoleh dari laporan keuangan tahunan。2017年至2020年期间，人口普查数据显示，人口普查数据显示，人口普查数据显示，人口普查数据显示，人口普查数据显示，人口普查数据显示，人口普查数据。彭甘比兰的样本，彭甘比兰的样本，孟古纳肯的样本，目的抽样。16 perusahaan secktor pertambangan dengan observasi sampel penelitian yitu 64 observasi。技术分析yang digunakan dalam menguji hipotesis penelitian adalah regresi berganda dengan SPSS version 20。变量独立于资本密集度、库存密集度和杠杆率之间。基于变量的有效税率(ETR)研究。资本密集度、库存密集度与杠杆杠杆的关联度均为零。Kata Kunci:资本密集度;库存强度;杠杆，积极进取;
{"title":"PENGARUH CAPITAL INTENSITY, INVENTORY INTENSITY DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK","authors":"T. Maulana, Adriyanti Agustina Putri, Evi Marlin","doi":"10.37058/jak.v17i1.6738","DOIUrl":"https://doi.org/10.37058/jak.v17i1.6738","url":null,"abstract":"ABSTRACTTax planning measures either use legal (tax avoidance) or illegal (tax evasion) for the purpose of reduce the tax burden is called tax aggressiveness. This study aims to determine the effect of capital intensity, inventory intensity and leverage on tax aggressiveness. The data used in this study is secondary data, obtained from the annual financial statements. The population and sample in this study are mining sector companies listed on the IDX for the period 2017-2020. The sampling technique of this research used purposive sampling technique. The number of samples in this study were 16 mining sector companies with 64 observations. The analytical technique used in testing the hypothesis of this research is multiple regression with SPSS version 21.0. The independent variables of this study are capital intensity, inventory intensity and leverage. The dependent variable of this study is tax aggressiveness as measured by the effective tax rate (ETR). The results of this study indicate that capital intensity, inventory intensity and leverage affect tax aggressiveness.Keywords: Capital intensity, inventory intensity, leverage, tax aggressivenessABSTRAKTindakan yang dilakukan oleh suatu perusahaan untuk mengurangi pendapatan kena pajak yang dilakukan melalui perencanaan pajak (tax planning) baik dengan cara legal dengan melakukan penghindaran pajak (tax avoidance) maupun dengan cara ilegal yang dilakukan dengan penggelapan pajak (tax evasion) dengan memanfaatkan celah-celah yang ada dalam peraturan perpajakan disebut agresivitas pajak. Penelitian ini bertujuan untuk mengetahui pengaruh capital intensity, inventory intensity dan leverage terhadap agresivitas pajak. Data yang digunakan dalam penelitian ini adalah data sekunder, yang diperoleh dari laporan keuangan tahunan. Populasi dan sampel dalam penelitian ini adalah perusahaan sektor pertambangan yang terdaftar di BEI periode tahun 2017-2020. Teknik pengambilan sampel penelitian ini menggunakan teknik purposive sampling. Jumlah sampel dalam penelitian ini sebanyak 16 perusahaan sektor pertambangan dengan observasi sampel penelitian yaitu 64 observasi. Teknik analisis yang digunakan dalam menguji hipotesis penelitian ini adalah regresi berganda dengan SPSS versi 20. Variabel independen penelitian ini adalah capital intensity, inventory intensity dan leverage. Variabel dependen penelitian ini adalah agresivitas pajak yang diukur dengan effective tax rate (ETR). Hasil penelitian ini menunjukan bahwa capital intensity, inventory intensity dan leverage berpengaruh terhadap agresivitas pajak.Kata Kunci: Capital intensity; inventory intensity; leverage, agresivitas pajak;","PeriodicalId":31818,"journal":{"name":"Akrual Jurnal Akuntansi","volume":"24 11 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82682425","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
ABSTRACTThe population in Indonesia, who are predominantly Muslim, will increase the potential for collecting zakat funds. However, in reality, it is still far from its potential. One of the reasons is the low quality of financial reports from zakat management institutions. Therefore, zakat management institutions must improve the quality of financial reports in order to create high transparency of zakat funds. The purpose of this study is to empirically test and determine the effect of the implementation of zakat accounting, internal control, and professionalism of zakat amil on zakat transparency through the quality of financial reports. The approach used is quantitative with questionnaires and interviews as data collection methods. Respondents amounted to 71 people as administrators of the Amil Zakat Institution in Central Java. The results of this study provide evidence that the implementation of zakat accounting and internal control cannot affect the quality of financial reports. While the professionalism of amil zakat can affect the quality of financial reports. Simultaneously, the implementation of zakat accounting, internal control, and professionalism of amil zakat can affect the quality of financial reports. Meanwhile, either partially or simultaneously, the quality of financial reports has an influence on the transparency of zakat funds.Keywords: zakat accounting, financial report, internal control, professionalism of amil zakat, financial transparencyABSTRAKPenduduk di Indonesia yang mayoritas memeluk agama Islam akan meningkatkan potensi pengumpulan dana zakat. Namun pada realisasinya masih jauh dari potensi yang ada. Salah satu penyebabnya adalah masih rendahnya kualitas laporan keuangan dari lembaga pengelola zakat. Oleh karenanya, lembaga pengelola zakat harus meningkatkan kualitas laporan keuangan demi terciptanya transparansi dana zakat yang tinggi. Tujuan dari penelitian ini adalah untuk menguji secara empiris dan mengetahui adanya pengaruh dari implementasi akuntansi zakat, pengendalian internal, dan profesionalisme amil zakat terhadap transparansi zakat melalui kualitas laporan keuangan. Pendekatan yang digunakan adalah kuantitatif dengan kuesioner dan wawancara sebagai metode pengumpulan data. Responden berjumlah 71 orang selaku pengurus Lembaga Amil Zakat di Jawa Tengah. Hasil penelitian ini memberikan bukti bahwa implementasi akuntansi zakat, dan pengendalian internaltidak dapat memengaruhi kualitas laporan keuangan. Sementara profesionalisme amil zakat dapat berpengaruh terhadap kualitas laporan keuangan. Secara simultan, implementasi akuntansi zakat, pengendalian internal, dan profesionalisme amil zakat dapat berpengaruh pada kualitas laporan keuangan. Sementara, baik secara parsial maupun simultan, kualitas laporan keuangan memiliki pengaruh terhadap transparansi dana zakat. Kata kunci: akuntansi zakat, laporan keuangan, pengendalian intern, profesionalisme amil zakat, tranparansi keuangan
【摘要】印尼人口以穆斯林为主，这将增加收集天课基金的潜力。然而，在现实中，它仍远未发挥其潜力。其中一个原因是天课管理机构的财务报告质量不高。因此，天课管理机构必须提高财务报告的质量，以创造天课资金的高透明度。本研究的目的是通过财务报告质量实证检验和确定天课会计、内部控制和天课专业主义的实施对天课透明度的影响。使用的方法是定量的问卷调查和访谈作为数据收集方法。答复者共计71人，是中爪哇阿米尔天课机构的行政人员。本研究的结果提供了证据，证明zakat会计和内部控制的实施不会影响财务报告的质量。而会计师的专业性会影响财务报告的质量。同时，天课会计的实施、内部控制以及天课的专业性都会影响财务报告的质量。同时，财务报告的质量对天课资金的透明度有部分或同时的影响。关键词:天课会计，财务报告，内部控制，天课专业性，财务透明度这是一个伟大的梦想，一个伟大的梦想，一个伟大的梦想。Salah satu penyebabnya adalah masih rendahnya kualitas laporan keuangan dari lembaga pengelola zakat。Oleh karenanya, lembaga pengelola zakat harus meningkatkan kualitas laporan keuangan demi terciptanya透明的dana zakat yang tinggi。图juan dari penelitian ini adalah untuk menguji secara imperiis dan mengetahui adanya pengaruh dari implementasi akuntanisi天课，pengendalian内部，dan professional amil天课，terhadap transpanis zakat melalui kualitas laporan keangan。Pendekatan yang digunakan adalah定量统计，dengan kusioner dan wawancara sebagai方法的企鹅数量数据。回应berjumlah 71猩猩selaku pengurus Lembaga Amil Zakat di Jawa Tengah。Hasil penelitian ini成员bukti bahwa实施akuntanansi zakat，但pengendalian内部的dapat memengaruhi kualitas laporan keangan。Sementara专业人士:我的专业人士:我的专业人士:我的专业人士:我的专业人士:我的专业人士Secara同时，实施akuntanis天课，pengendalian内部，但专业的akuntanis天课，berpengaru天课，akuntanis天课，akuntanis天课，akuntanis天课。Sementara, baik secara parsial maupun simultan, kualitas laporan keuangan memiliki pengaruh terhadap transparansi dana zakat。Kata kunci: akuntansi zakat, laporan keangan, pengendalian实习生，专业的amil zakat, tranparanansi keangan
{"title":"MODEL TRANSPARANSI KEUANGAN BERBASIS KUALITAS LAPORAN KEUANGAN PADA LEMBAGA AMIL ZAKAT","authors":"Zainal Alim Adiwijaya, Dedi Kusmayadi","doi":"10.37058/jak.v17i2.6747","DOIUrl":"https://doi.org/10.37058/jak.v17i2.6747","url":null,"abstract":"ABSTRACTThe population in Indonesia, who are predominantly Muslim, will increase the potential for collecting zakat funds. However, in reality, it is still far from its potential. One of the reasons is the low quality of financial reports from zakat management institutions. Therefore, zakat management institutions must improve the quality of financial reports in order to create high transparency of zakat funds. The purpose of this study is to empirically test and determine the effect of the implementation of zakat accounting, internal control, and professionalism of zakat amil on zakat transparency through the quality of financial reports. The approach used is quantitative with questionnaires and interviews as data collection methods. Respondents amounted to 71 people as administrators of the Amil Zakat Institution in Central Java. The results of this study provide evidence that the implementation of zakat accounting and internal control cannot affect the quality of financial reports. While the professionalism of amil zakat can affect the quality of financial reports. Simultaneously, the implementation of zakat accounting, internal control, and professionalism of amil zakat can affect the quality of financial reports. Meanwhile, either partially or simultaneously, the quality of financial reports has an influence on the transparency of zakat funds.Keywords: zakat accounting, financial report, internal control, professionalism of amil zakat, financial transparencyABSTRAKPenduduk di Indonesia yang mayoritas memeluk agama Islam akan meningkatkan potensi pengumpulan dana zakat. Namun pada realisasinya masih jauh dari potensi yang ada. Salah satu penyebabnya adalah masih rendahnya kualitas laporan keuangan dari lembaga pengelola zakat. Oleh karenanya, lembaga pengelola zakat harus meningkatkan kualitas laporan keuangan demi terciptanya transparansi dana zakat yang tinggi. Tujuan dari penelitian ini adalah untuk menguji secara empiris dan mengetahui adanya pengaruh dari implementasi akuntansi zakat, pengendalian internal, dan profesionalisme amil zakat terhadap transparansi zakat melalui kualitas laporan keuangan. Pendekatan yang digunakan adalah kuantitatif dengan kuesioner dan wawancara sebagai metode pengumpulan data. Responden berjumlah 71 orang selaku pengurus Lembaga Amil Zakat di Jawa Tengah. Hasil penelitian ini memberikan bukti bahwa implementasi akuntansi zakat, dan pengendalian internaltidak dapat memengaruhi kualitas laporan keuangan. Sementara profesionalisme amil zakat dapat berpengaruh terhadap kualitas laporan keuangan. Secara simultan, implementasi akuntansi zakat, pengendalian internal, dan profesionalisme amil zakat dapat berpengaruh pada kualitas laporan keuangan. Sementara, baik secara parsial maupun simultan, kualitas laporan keuangan memiliki pengaruh terhadap transparansi dana zakat. Kata kunci: akuntansi zakat, laporan keuangan, pengendalian intern, profesionalisme amil zakat, tranparansi keuangan","PeriodicalId":31818,"journal":{"name":"Akrual Jurnal Akuntansi","volume":"60 6 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79267072","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
ABSTRACTThis study aims to examine the effect of executive remuneration and the covid-19 pandemic on firm value. The population of this study are companies listed on the Indonesia Stock Exchange in 2018 - 2020. This research is included in quantitative research and the data used are secondary data. The sampling method of this study uses the purposive sampling method. This study uses panel data regression and is processed using the EViews 10 program. The estimation method used in this study is the Fixed Effect Model (FEM. The results show that remuneration has no significant effect on firm value. However, the Covid-19 pandemic has a significant negative effect on firm value). In addition, the average executive remuneration received during the covid-19 pandemic is greater than the average remuneration received before the Pandemic. However, this average difference is not statistically significant. The implication of this research is that the Covid-19 pandemic resulted in the decline in the firm value in Indonesia, so that investors are more careful in investing in the capital market during the pandemic, and shareholders are more concerned about the remuneration scheme given to executives because there are no significant results that executive remuneration can increase the firm value.Keywords: Covid -19; Firm Value; Remuneration;ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh remunerasi eksekutif dan pandemi covid-19 terhadap nilai perusahaan. Populasi penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2018 – 2020. Penelitian ini termasuk ke dalam penelitian kuantitatif dan data yang digunakan adalah data sekunder. Metode sampling penelitian ini menggunakan metode purposive sampling. Penelitian ini menggunakan regresi data panel dan diolah menggunakan program EViews 10. Metode estimasi yang digunakan penelitian ini adalah Fixed Effect Model (FEM). Hasil penelitian menunjukkan bahwa Remunerasi tidak berpengaruh signifikan terhadap nilai perusahaan. Akan tetapi, Pandemi Covid-19 berpengaruh negatif signifikan terhadap nilai perusahaan. Selain itu, rata – rata remunerasi eksekutif yang diterima saat pandemi covid-19 lebih besar daripada rata-rata remunerasi yang diterima sebelum Pandemi. Akan tetapi selisih rata – rata ini secara statistis tidak signifikan. Implikasi penelitian ini adalah Pandemi Covid-19 mengakibatkan penurunan pada nilai perusahaan di Indonesia, sehingga investor lebih berhati -hati dalam investasi di pasar modal saat pandemi. Serta, shareholder lebih memperhatikan terkait skema remunerasi yang diberikan kepada eksekutif karena tidak ditemukan hasil signifikan bahwa Remunerasi eksekutif dapat meningkatkan nilai perusahaan.Kata Kunci: Covid-19; Nilai Perusahaan; Remunerasi;
摘要本研究旨在探讨高管薪酬与新冠疫情对企业价值的影响。本研究的人口是2018 - 2020年在印度尼西亚证券交易所上市的公司。本研究属于定量研究，使用的数据为二手数据。本研究的抽样方法采用目的性抽样方法。本研究采用面板数据回归，并使用EViews 10程序进行处理。本研究采用的估计方法是固定效应模型(Fixed Effect Model, FEM)。结果表明，薪酬对企业价值的影响不显著。然而，新冠肺炎疫情对企业价值产生了显著的负面影响。此外，2019冠状病毒病大流行期间高管的平均薪酬高于疫情前的平均薪酬。然而，这种平均差异在统计上并不显著。本研究的含义是，新冠肺炎疫情导致印尼公司价值下降，投资者在疫情期间投资资本市场更加谨慎，股东更关注高管薪酬方案，因为高管薪酬可以增加公司价值的结果并不明显。关键词:新冠肺炎;公司价值;[摘要]我国新冠肺炎疫情防控工作进展顺利，我国新冠肺炎防治工作进展顺利。2018 - 2020年印尼人口普查数据。杨Penelitian ini termasuk ke dalam Penelitian kuantitatif丹数据digunakan sekunder adalah数据。方法取样法是指蒙古纳坎方法目的取样法。Penelitian ini menggunakan回归数据面板dan diolah menggunakan程序EViews 10。基于adalah固定效应模型(FEM)的方法估计。Hasil penelitian menunjukkan bahwa remerasi tidak berpengaruh signfikan terhadap nilai perusahaan。新冠肺炎疫情对我国经济发展具有重大负面影响。2019冠状病毒病(covid-19)大流行流行期间，全国范围内的大流行流行期间，全国范围内的大流行流行流行期间。Akan tetapi的统计数据具有显著的统计学意义。新冠肺炎新冠肺炎疫情在印度尼西亚的流行病学研究中得到了广泛的关注。股东:股东:股东:股东:股东:股东:股东:股东:股东:股东:股东:股东:股东:股东:股东:股东:股东:股东:股东Kata Kunci: Covid-19;汝Perusahaan;Remunerasi;
{"title":"REMUNERASI EKSEKUTIF DAN NILAI PERUSAHAAN: DAMPAK PANDEMI COVID-19","authors":"Arif Wahyu Nur Kholid, Hadiyan Prayoga","doi":"10.37058/jak.v17i2.6748","DOIUrl":"https://doi.org/10.37058/jak.v17i2.6748","url":null,"abstract":"ABSTRACTThis study aims to examine the effect of executive remuneration and the covid-19 pandemic on firm value. The population of this study are companies listed on the Indonesia Stock Exchange in 2018 - 2020. This research is included in quantitative research and the data used are secondary data. The sampling method of this study uses the purposive sampling method. This study uses panel data regression and is processed using the EViews 10 program. The estimation method used in this study is the Fixed Effect Model (FEM. The results show that remuneration has no significant effect on firm value. However, the Covid-19 pandemic has a significant negative effect on firm value). In addition, the average executive remuneration received during the covid-19 pandemic is greater than the average remuneration received before the Pandemic. However, this average difference is not statistically significant. The implication of this research is that the Covid-19 pandemic resulted in the decline in the firm value in Indonesia, so that investors are more careful in investing in the capital market during the pandemic, and shareholders are more concerned about the remuneration scheme given to executives because there are no significant results that executive remuneration can increase the firm value.Keywords: Covid -19; Firm Value; Remuneration;ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh remunerasi eksekutif dan pandemi covid-19 terhadap nilai perusahaan. Populasi penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2018 – 2020. Penelitian ini termasuk ke dalam penelitian kuantitatif dan data yang digunakan adalah data sekunder. Metode sampling penelitian ini menggunakan metode purposive sampling. Penelitian ini menggunakan regresi data panel dan diolah menggunakan program EViews 10. Metode estimasi yang digunakan penelitian ini adalah Fixed Effect Model (FEM). Hasil penelitian menunjukkan bahwa Remunerasi tidak berpengaruh signifikan terhadap nilai perusahaan. Akan tetapi, Pandemi Covid-19 berpengaruh negatif signifikan terhadap nilai perusahaan. Selain itu, rata – rata remunerasi eksekutif yang diterima saat pandemi covid-19 lebih besar daripada rata-rata remunerasi yang diterima sebelum Pandemi. Akan tetapi selisih rata – rata ini secara statistis tidak signifikan. Implikasi penelitian ini adalah Pandemi Covid-19 mengakibatkan penurunan pada nilai perusahaan di Indonesia, sehingga investor lebih berhati -hati dalam investasi di pasar modal saat pandemi. Serta, shareholder lebih memperhatikan terkait skema remunerasi yang diberikan kepada eksekutif karena tidak ditemukan hasil signifikan bahwa Remunerasi eksekutif dapat meningkatkan nilai perusahaan.Kata Kunci: Covid-19; Nilai Perusahaan; Remunerasi;","PeriodicalId":31818,"journal":{"name":"Akrual Jurnal Akuntansi","volume":"46 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91142902","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
ABSTRACTThis study aims to determine and analyze the effect of objectivity, independence and competence of auditors on audit quality. This research uses descriptive and associative research. The place of research was carried out at the Office of the Supreme Audit Agency (BPK) RI Representative of the Province of South Sumatra. The variables used are objectivity, independence, competence and audit quality. The population in this study was 102 auditors, with the sampling method used was random sampling using the Slovin formula so that the sample required was 50. The data used were primary and secondary data. The data collection method in this study was a questionnaire. The data analysis technique used is descriptive statistical analysis and inferential statistics, namely classical assumption test (normality, multicollinearity, heteroscedasticity), multiple linear regression analysis, coefficient of determination and hypothesis (t test). The data analysis technique in this study uses the statistical computer program for special sciences (SPSS) version 25. The results of this study indicate that objectivity has no effect on audit quality, independence has an effect and is significant on audit quality, and competence has an effect and is significant on audit quality at the Agency. Examiner of Finance (BPK) RI Representative of South Sumatra Province.Keywords: Objectivity, Independence, Auditor Competence, Audit Quality.ABSTRAKPenelitian ini bertujuan untuk mengetahui dan menganalis pengaruh objektivitas, independensi dan kompetensi auditor terhadap kualitas audit. Penelitian ini mengunakan penelitian deskriftif dan asosiatif. Tempat penelitian dilakukan di Kantor Badan Pemeriksa Keuangan (BPK) Ri Perwakilan Provinsi Sumatera Selatan. Variabel yang digunakan adalah objektivitas, independensi, kompetensi dan kualitas audit. Populasi dalam penelitian ini sebanyak 102 auditor, dengan metode penarikan sempel yang digunakan adalah sempel rendom sampling dengan mengunakan rumus slovin sehingga sampel yang dibutuhkan yaitu 50. Data yang digunakan adalah data primer dan sekunder. Metode pengumpulan data dalam penelitian ini adalah kuesioner. Teknik analisis data yang digunakan adalah analisis statistik deskriptif dan statistik inferensial yaitu uji asumsi klasik (normalitas, multikolineiritas, heteroskedastisitas), analisis regresi linear berganda, kofisien determinasi dan hipotesis (uji t). Teknik analisis data dalam penelitian ini mengunakan perogram komputer seatistical program for special scine (SPSS) versi 25. Hasil penelitian ini menunjukkan bahwa objektivitas tidak berpengaruh terhadap kualiat audit, independensi berpengaruh dan signifikan terhadap kualitas audit, dan kompetemsi berpengaruh dan signifikan terhadap kualitas audit pada Badan Pemeriksa Keuangan (BPK) Ri Perwakilan Provinsi Sumatera Selatan. Kata Kunci: Objektivitas, Independensi, Kompetensi Auditor, Kualitas Audit.
摘要本研究旨在确定和分析审计师的客观性、独立性和胜任能力对审计质量的影响。本研究采用描述性和联想性研究。研究地点是在南苏门答腊省最高审计署(BPK) RI代表办公室进行的。使用的变量是客观性、独立性、能力和审计质量。本研究共102名审核员，抽样方法采用Slovin公式随机抽样，所需样本数为50人。使用的数据有一手数据和二手数据。本研究的数据收集方法为问卷调查。使用的数据分析技术是描述性统计分析和推理统计，即经典假设检验(正态性、多重共线性、异方差)、多元线性回归分析、决定系数和假设(t检验)。本研究的数据分析技术使用SPSS第25版统计计算机程序。本研究结果表明:客观性对审计质量无影响，独立性对审计质量有影响且显著，胜任力对审计质量有影响且显著。金融审查员(BPK) RI南苏门答腊省代表。关键词:客观性、独立性、审计师胜任力、审计质量[摘要]客观审计、独立审计、胜任审计、质量审计。Penelitian ini monunakan Penelitian deskriftif and associatiatif。在苏门答腊岛的巴瓦基兰省(BPK)。变量审计要客观、独立、有竞争力、有素质。邓干方法随机抽样邓干随机抽样，邓干随机抽样，邓干随机抽样，邓干随机抽样，邓干随机抽样，邓干随机抽样，邓干随机抽样。数据阳diunakan adalah数据入门丹塞昆。方法企鹅数量数据的计算方法。Teknik分析数据yang digunakan adalah分析统计工具，danali统计工具，danali统计工具，danali统计工具，danali回归线性方程，kofisien确定性分析(uji t). Teknik分析数据dalam penelitian ini menunakan perogram computer statistical program for special science (SPSS) version 25。Hasil penelitian ini menunjukkan bahwa objektivitas tidak berpengaruh terhappakaruh terhappakul审计，独立berpengaruh dansignifikan terhappakul审计，dan kompetemsi berpengaruh dansignikan terhappakul审计，dankompetemsi berpengaruh dansignikan terhappakul审计。Kata Kunci:客观的，独立的，有竞争力的审计，高质量的审计。
{"title":"PENGARUH OBJEKTIVITAS, INDEPENDENSI DAN KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT","authors":"Canisih Canisih, Yuhanis Ladewi, M. Mizan","doi":"10.37058/jak.v17i1.6739","DOIUrl":"https://doi.org/10.37058/jak.v17i1.6739","url":null,"abstract":"ABSTRACTThis study aims to determine and analyze the effect of objectivity, independence and competence of auditors on audit quality. This research uses descriptive and associative research. The place of research was carried out at the Office of the Supreme Audit Agency (BPK) RI Representative of the Province of South Sumatra. The variables used are objectivity, independence, competence and audit quality. The population in this study was 102 auditors, with the sampling method used was random sampling using the Slovin formula so that the sample required was 50. The data used were primary and secondary data. The data collection method in this study was a questionnaire. The data analysis technique used is descriptive statistical analysis and inferential statistics, namely classical assumption test (normality, multicollinearity, heteroscedasticity), multiple linear regression analysis, coefficient of determination and hypothesis (t test). The data analysis technique in this study uses the statistical computer program for special sciences (SPSS) version 25. The results of this study indicate that objectivity has no effect on audit quality, independence has an effect and is significant on audit quality, and competence has an effect and is significant on audit quality at the Agency. Examiner of Finance (BPK) RI Representative of South Sumatra Province.Keywords: Objectivity, Independence, Auditor Competence, Audit Quality.ABSTRAKPenelitian ini bertujuan untuk mengetahui dan menganalis pengaruh objektivitas, independensi dan kompetensi auditor terhadap kualitas audit. Penelitian ini mengunakan penelitian deskriftif dan asosiatif. Tempat penelitian dilakukan di Kantor Badan Pemeriksa Keuangan (BPK) Ri Perwakilan Provinsi Sumatera Selatan. Variabel yang digunakan adalah objektivitas, independensi, kompetensi dan kualitas audit. Populasi dalam penelitian ini sebanyak 102 auditor, dengan metode penarikan sempel yang digunakan adalah sempel rendom sampling dengan mengunakan rumus slovin sehingga sampel yang dibutuhkan yaitu 50. Data yang digunakan adalah data primer dan sekunder. Metode pengumpulan data dalam penelitian ini adalah kuesioner. Teknik analisis data yang digunakan adalah analisis statistik deskriptif dan statistik inferensial yaitu uji asumsi klasik (normalitas, multikolineiritas, heteroskedastisitas), analisis regresi linear berganda, kofisien determinasi dan hipotesis (uji t). Teknik analisis data dalam penelitian ini mengunakan perogram komputer seatistical program for special scine (SPSS) versi 25. Hasil penelitian ini menunjukkan bahwa objektivitas tidak berpengaruh terhadap kualiat audit, independensi berpengaruh dan signifikan terhadap kualitas audit, dan kompetemsi berpengaruh dan signifikan terhadap kualitas audit pada Badan Pemeriksa Keuangan (BPK) Ri Perwakilan Provinsi Sumatera Selatan. Kata Kunci: Objektivitas, Independensi, Kompetensi Auditor, Kualitas Audit.","PeriodicalId":31818,"journal":{"name":"Akrual Jurnal Akuntansi","volume":"8 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86154814","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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