Pub Date : 2022-02-28DOI: 10.33558/jrak.v13i1.3236
Purnama Putra
The COVID-19 pandemic is a virus that has shaken the world, including Indonesia. The existence of the COVID-19 pandemic has dealt a very hard blow in every sector of Indonesian people's lives. One of the sectors affected by the COVID-19 pandemic is in the education sector. Distance learning has become a new problem in the world of education, but on the other hand, research and creativity have emerged in adjusting to the manufacture of learning media aimed at increasing students' motivation and competence. Research in the form of developing this system using the ADDIE (Analysis, Design, Development, Implementation,Evaluation ) method creates a web-based application called CERKAS: Smart Syariah Accounting which seeks to provide solutions to distance learning problems, more specifically for Islamic banking majors at the Vocational High School level. (SMK). The CERKAS web-based application was tested by asking for validation from the experts and the research object, namely 70 students of Islamic banking majoring in Islamic banking. Experts were given questionnaires related to material, application (easiness and appearance), language while respondents from students were given questionnaires in the form of: convenience, appearance, completeness of learning facilities, learning process, learning impact. The results obtained are based on the views of experts and research respondents that the CERKAS application in the category is very feasible to be applied and implemented as a learning media.
{"title":"CERKAS System Development: Smart Web-Based Sharia Accounting as a Learning Media","authors":"Purnama Putra","doi":"10.33558/jrak.v13i1.3236","DOIUrl":"https://doi.org/10.33558/jrak.v13i1.3236","url":null,"abstract":"The COVID-19 pandemic is a virus that has shaken the world, including Indonesia. The existence of the COVID-19 pandemic has dealt a very hard blow in every sector of Indonesian people's lives. One of the sectors affected by the COVID-19 pandemic is in the education sector. Distance learning has become a new problem in the world of education, but on the other hand, research and creativity have emerged in adjusting to the manufacture of learning media aimed at increasing students' motivation and competence. Research in the form of developing this system using the ADDIE (Analysis, Design, Development, Implementation,Evaluation ) method creates a web-based application called CERKAS: Smart Syariah Accounting which seeks to provide solutions to distance learning problems, more specifically for Islamic banking majors at the Vocational High School level. (SMK). The CERKAS web-based application was tested by asking for validation from the experts and the research object, namely 70 students of Islamic banking majoring in Islamic banking. Experts were given questionnaires related to material, application (easiness and appearance), language while respondents from students were given questionnaires in the form of: convenience, appearance, completeness of learning facilities, learning process, learning impact. The results obtained are based on the views of experts and research respondents that the CERKAS application in the category is very feasible to be applied and implemented as a learning media.","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":"20 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89542808","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}
Intellectual capital as an intangible asset that has not been regulated in financial accounting standards has been reviewed in recent decades. In the public sector, intellectual capital review and testing are still limited. This study aims to examine the effect of intellectual capital on organizational performance. This study uses primary data sourced from questionnaire surveys to the Directorate General of Taxes employees, namely Account Representatives. The questionnaire survey was conducted online from 17 to 21 January 2022. Hypothesis testing was carried out using multiple linear regression tests. This study concludes that public organizational capital, public social capital, and relational public capital positively affect organizational performance. Meanwhile, technological public capital has a negative effect on organizational performance, and public human capital does not influence organizational performance. This study shows public sector organizations to include intellectual capital components in improving employee development policies and planning to improve organizational performance.
{"title":"Organizational Performance in Government Agencies: What is the role of Intellectual Capital?","authors":"Amrie Firmansyah, Elzami Haqie Ednoer, Friska Dwi Enita","doi":"10.33558/jrak.v13i1.3216","DOIUrl":"https://doi.org/10.33558/jrak.v13i1.3216","url":null,"abstract":"Intellectual capital as an intangible asset that has not been regulated in financial accounting standards has been reviewed in recent decades. In the public sector, intellectual capital review and testing are still limited. This study aims to examine the effect of intellectual capital on organizational performance. This study uses primary data sourced from questionnaire surveys to the Directorate General of Taxes employees, namely Account Representatives. The questionnaire survey was conducted online from 17 to 21 January 2022. Hypothesis testing was carried out using multiple linear regression tests. This study concludes that public organizational capital, public social capital, and relational public capital positively affect organizational performance. Meanwhile, technological public capital has a negative effect on organizational performance, and public human capital does not influence organizational performance. This study shows public sector organizations to include intellectual capital components in improving employee development policies and planning to improve organizational performance.","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":"40 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86667315","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}
Pub Date : 2022-02-28DOI: 10.33558/jrak.v12i2.3115
Sura Klaudia, Parawiyati Parawiyati, Harmono Harmono
Penelitian ini bertujuan untuk mengkaji tentang pengaruh good corporate governance melalui pengungkapan corporate social responsibility terhadap harga saham yang berfokus pada perusahaan BUMN (Badan Usaha Milik Negara) karena BUMN (Badan Usaha Milik Negara) merupakan perusahaan milik pemerintah yang telah memiliki aturan dalam UU untuk menerapkan good corporate governance dan melaksanakan corporate social responsibility, sehingga penelitian ini memasukkan proksi dewan pemerintah didalam elemen good corporate governance. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data sekunder. Pengambilan sampel dalam penelitian ini menggunakan teknik purposive sampling dengan perusahaan yang menjadi sampel penelitian berjumlah 11 perusahaan BUMN (Badan Usaha Milik Negara) selama tahun pengamatan 2015 - 2018. Metode analisis menggunakan path analysis. Hasil penelitian menunjukkan bahwa Dewan komisaris independen tidak berpengaruh terhadap Nilai Perusahaan, Dewan Komisaris Independen di perusahaan BUMN (Badan Usaha Milik Negara) tidak memiliki pengaruh terhadap harga saham melalui pengungkapan Corporate Social Responsibility, sedangkan pengujian yang lain menunjukkan pengaruh positif Kepemilikan pemerintah, Kepemilikan manajerial, Komite audit melalui pengungkapan Corporate Social Responsibility terhadap harga saham
{"title":"Implementasi Good Corporate Governance Terhadap Nilai Perusahaan Melalui Pengungkapan Corporate Social Responsibility","authors":"Sura Klaudia, Parawiyati Parawiyati, Harmono Harmono","doi":"10.33558/jrak.v12i2.3115","DOIUrl":"https://doi.org/10.33558/jrak.v12i2.3115","url":null,"abstract":"Penelitian ini bertujuan untuk mengkaji tentang pengaruh good corporate governance melalui pengungkapan corporate social responsibility terhadap harga saham yang berfokus pada perusahaan BUMN (Badan Usaha Milik Negara) karena BUMN (Badan Usaha Milik Negara) merupakan perusahaan milik pemerintah yang telah memiliki aturan dalam UU untuk menerapkan good corporate governance dan melaksanakan corporate social responsibility, sehingga penelitian ini memasukkan proksi dewan pemerintah didalam elemen good corporate governance. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data sekunder. Pengambilan sampel dalam penelitian ini menggunakan teknik purposive sampling dengan perusahaan yang menjadi sampel penelitian berjumlah 11 perusahaan BUMN (Badan Usaha Milik Negara) selama tahun pengamatan 2015 - 2018. Metode analisis menggunakan path analysis. Hasil penelitian menunjukkan bahwa Dewan komisaris independen tidak berpengaruh terhadap Nilai Perusahaan, Dewan Komisaris Independen di perusahaan BUMN (Badan Usaha Milik Negara) tidak memiliki pengaruh terhadap harga saham melalui pengungkapan Corporate Social Responsibility, sedangkan pengujian yang lain menunjukkan pengaruh positif Kepemilikan pemerintah, Kepemilikan manajerial, Komite audit melalui pengungkapan Corporate Social Responsibility terhadap harga saham","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":"30 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74220967","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}
S. Rahayu, Amrie Firmansyah, Hendrik Perwira, S. Saputro
This study examines the effect of liquidity and leverage on tax avoidance. In addition, this study employs firm size as a moderating variable. This type of research is quantitative by using purposive sampling. The population in this study are all mining companies listed on the Indonesia Stock Exchange in 2016-2020. Determination of research sample based on purposive sampling method with a total sample of 60 observations. Research data is secondary data accessed through www.idx.co.id and www.idnfinancials.com. This study concludes that liquidity is positively associated with tax avoidance, while leverage is not associated with tax avoidance. Other findings indicate that firm size does not provide a moderating role in testing the effect of liquidity and leverage on tax avoidance. This study suggests that the Indonesia Tax Authority needs to pay attention to the characteristics of certain companies in identifying tax avoidance by companies.
{"title":"LIQUIDITY, LEVERAGE, TAX AVOIDANCE: THE MODERATING ROLE OF FIRM SIZE","authors":"S. Rahayu, Amrie Firmansyah, Hendrik Perwira, S. Saputro","doi":"10.37641/riset.v4i1.135","DOIUrl":"https://doi.org/10.37641/riset.v4i1.135","url":null,"abstract":"This study examines the effect of liquidity and leverage on tax avoidance. In addition, this study employs firm size as a moderating variable. This type of research is quantitative by using purposive sampling. The population in this study are all mining companies listed on the Indonesia Stock Exchange in 2016-2020. Determination of research sample based on purposive sampling method with a total sample of 60 observations. Research data is secondary data accessed through www.idx.co.id and www.idnfinancials.com. This study concludes that liquidity is positively associated with tax avoidance, while leverage is not associated with tax avoidance. Other findings indicate that firm size does not provide a moderating role in testing the effect of liquidity and leverage on tax avoidance. This study suggests that the Indonesia Tax Authority needs to pay attention to the characteristics of certain companies in identifying tax avoidance by companies.","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":"175 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-02-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76615418","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}
Pub Date : 2021-12-30DOI: 10.17509/jaset.v13i2.39621
Adam Martin Immanuel
Abstract. This study aims to obtain empirical evidence on the effect of corporate social responsibility (CSR), financial distress, and corporate growth on earnings response coefficient. This study uses data from manufacturing sector companies listed on the IDX during the period 2017 to 2020. Based on purposive sampling, this study uses a sample of 64 companies with a total of 256 observations. Data were analyzed using multiple regression analysis. The results concluded that corporate social responsibility has a positive effect on the earnings response coefficient, financial distress has a negative effect on the earnings response coefficient, and corporate growth has no impact on the earnings response coefficient. Keywords: corporate growth; corporate social responsibility; earnings response coefficient; financial distress; Indonesia. Abstrak. Penelitian ini bertujuan untuk memperoleh bukti empiris tentang pengaruh corporate social responsibility, financial distress, dan pertumbuhan perusahan pada earnings response coefficient. Populasi penelitian ini adalah perusahaan manufaktur yang tercatat di BEI tahun 2017-2020. Data pada penelitian ini menggunakan data sekunder yang diperoleh dari laporan keuangan dan laporan tahunan perusahaan sampel. Berdasarkan teknik purposive sampling, penelitian ini menggunakan sampel sebanyak 64 perusahaan dengan total observasi sebanyak 256 observasi. Data dianalisis menggunakan analisis regresi berganda. Hasil regresi penelitian ini menunjukkan bahwa corporate social responsibility berpengaruh positif terhadap earnings response coefficient, financial distress berpengaruh negatif terhadap earnings response coefficient, dan pertumbuhan perusahaan tidak berpengaruh terhadap earnings response coefficient. Kata Kunci: corporate social responsibility; earnings response coefficient; financial distress; Indonesia, pertumbuhan perusahaan.
{"title":"Effect of CSR, Financial Distress, and Corporate's Growth on Earning Response Coefficient","authors":"Adam Martin Immanuel","doi":"10.17509/jaset.v13i2.39621","DOIUrl":"https://doi.org/10.17509/jaset.v13i2.39621","url":null,"abstract":"Abstract. This study aims to obtain empirical evidence on the effect of corporate social responsibility (CSR), financial distress, and corporate growth on earnings response coefficient. This study uses data from manufacturing sector companies listed on the IDX during the period 2017 to 2020. Based on purposive sampling, this study uses a sample of 64 companies with a total of 256 observations. Data were analyzed using multiple regression analysis. The results concluded that corporate social responsibility has a positive effect on the earnings response coefficient, financial distress has a negative effect on the earnings response coefficient, and corporate growth has no impact on the earnings response coefficient. Keywords: corporate growth; corporate social responsibility; earnings response coefficient; financial distress; Indonesia. Abstrak. Penelitian ini bertujuan untuk memperoleh bukti empiris tentang pengaruh corporate social responsibility, financial distress, dan pertumbuhan perusahan pada earnings response coefficient. Populasi penelitian ini adalah perusahaan manufaktur yang tercatat di BEI tahun 2017-2020. Data pada penelitian ini menggunakan data sekunder yang diperoleh dari laporan keuangan dan laporan tahunan perusahaan sampel. Berdasarkan teknik purposive sampling, penelitian ini menggunakan sampel sebanyak 64 perusahaan dengan total observasi sebanyak 256 observasi. Data dianalisis menggunakan analisis regresi berganda. Hasil regresi penelitian ini menunjukkan bahwa corporate social responsibility berpengaruh positif terhadap earnings response coefficient, financial distress berpengaruh negatif terhadap earnings response coefficient, dan pertumbuhan perusahaan tidak berpengaruh terhadap earnings response coefficient. Kata Kunci: corporate social responsibility; earnings response coefficient; financial distress; Indonesia, pertumbuhan perusahaan.","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42694114","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}
Pub Date : 2021-12-30DOI: 10.17509/jaset.v13i2.37707
Indra Firmansyah Bagjana, Andry Arifian Rachman
The objective of this research is to determine the influence of Human Resource Competence and Government Internal Control System on the Quality of SKPD Financial Reports in the Cimahi City Local Government. The research was conducted on all SKPD, with 83 respondents who are the team of SKPD financial report compilers. To determine the effect of Human Resource Competence and Government Internal Control System on the Quality of SKPD Financial Reports, multiple linear regression models and t-test to examine the hypothetical tests processed with SPSS Statistics 25 were used. The results showed that the competence of human resources and the government's internal control system had a significant effect on the quality of SKPD's financial reports.
{"title":"Factors Affecting the Quality of SKPD Financial Reports in Cimahi City Local Government","authors":"Indra Firmansyah Bagjana, Andry Arifian Rachman","doi":"10.17509/jaset.v13i2.37707","DOIUrl":"https://doi.org/10.17509/jaset.v13i2.37707","url":null,"abstract":"The objective of this research is to determine the influence of Human Resource Competence and Government Internal Control System on the Quality of SKPD Financial Reports in the Cimahi City Local Government. The research was conducted on all SKPD, with 83 respondents who are the team of SKPD financial report compilers. To determine the effect of Human Resource Competence and Government Internal Control System on the Quality of SKPD Financial Reports, multiple linear regression models and t-test to examine the hypothetical tests processed with SPSS Statistics 25 were used. The results showed that the competence of human resources and the government's internal control system had a significant effect on the quality of SKPD's financial reports.","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42093945","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}
Pub Date : 2021-12-30DOI: 10.17509/jaset.v13i2.37763
Y. M. Basri, Hariadi Yasni, Al Azhar-A, Rheny Afriana Hanif, Rezi Abdurrahman
This study aims to analyze the effect of human capital and social capital on the performance of Village-owned Enterprises which is mediated by innovation capability. The population in this study is Village-owned Enterprises located in Kampar Regency. Respondents in this study were the director of BUMdes. as many as 228 Village-owned Enterprises. The data collection technique is by sending a questionnaire in the form of an internet questionnaire designed using Google Forms. A total of 120 BUMDes Directors participated in this research. The results of data analysis with PLS show that the results of the study indicate that human capital does not affect the performance of Village-owned Enterprises. Social capital affects the performance of Village-owned Enterprises. Social capital and human capital have also been shown to affect the ability to innovate. Social capital has also been shown to affect humans and innovation capability affects performance. The ability of innovation can also partially mediate the relationship of social capital with the performance of Village-owned Enterprises and fully mediate the effect of special capital on the performance of Village-owned Enterprises. However, human capital is not a mediating variable for the effect of social capital on Village-owned Enterprises performance. This research has a contribution to improving the performance of Village-owned Enterprises.
{"title":"Human Capital, Social Capital, And Innovation Capability In Performance Of Village-Owned Enterprises","authors":"Y. M. Basri, Hariadi Yasni, Al Azhar-A, Rheny Afriana Hanif, Rezi Abdurrahman","doi":"10.17509/jaset.v13i2.37763","DOIUrl":"https://doi.org/10.17509/jaset.v13i2.37763","url":null,"abstract":"This study aims to analyze the effect of human capital and social capital on the performance of Village-owned Enterprises which is mediated by innovation capability. The population in this study is Village-owned Enterprises located in Kampar Regency. Respondents in this study were the director of BUMdes. as many as 228 Village-owned Enterprises. The data collection technique is by sending a questionnaire in the form of an internet questionnaire designed using Google Forms. A total of 120 BUMDes Directors participated in this research. The results of data analysis with PLS show that the results of the study indicate that human capital does not affect the performance of Village-owned Enterprises. Social capital affects the performance of Village-owned Enterprises. Social capital and human capital have also been shown to affect the ability to innovate. Social capital has also been shown to affect humans and innovation capability affects performance. The ability of innovation can also partially mediate the relationship of social capital with the performance of Village-owned Enterprises and fully mediate the effect of special capital on the performance of Village-owned Enterprises. However, human capital is not a mediating variable for the effect of social capital on Village-owned Enterprises performance. This research has a contribution to improving the performance of Village-owned Enterprises.","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46465584","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}
Pub Date : 2021-12-30DOI: 10.17509/jaset.v13i2.37212
Anissa Hakim Purwantini, Friztina Anisa
The current adoption of fintech payment technology by MSMEs is motivated by the trend of using digital money. This study presents an investigation the factors that influence the intention to use fintech payments (e-money, e-wallet and Electronic Data Capture) in micro-enterprises. Furthermore, this study will explore more specifically the role and perceived trust and risk in fintech payment adoption. This study uses a quantitative method by distributing surveys to 136 Micro, Small and Medium Enterprises using convenience sampling technique. The results indicated that perceived usefulness, risk and trust are the important drivers of the adoption fintech payment among the micro-enterprises. The results of this study reveal interesting findings, risk perception has a significant positive effect on intentions to use fintech payments.
{"title":"FINTECH PAYMENT ADOPTION AMONG MICRO-ENTERPRISES: THE ROLE OF PERCEIVED RISK AND TRUST","authors":"Anissa Hakim Purwantini, Friztina Anisa","doi":"10.17509/jaset.v13i2.37212","DOIUrl":"https://doi.org/10.17509/jaset.v13i2.37212","url":null,"abstract":"The current adoption of fintech payment technology by MSMEs is motivated by the trend of using digital money. This study presents an investigation the factors that influence the intention to use fintech payments (e-money, e-wallet and Electronic Data Capture) in micro-enterprises. Furthermore, this study will explore more specifically the role and perceived trust and risk in fintech payment adoption. This study uses a quantitative method by distributing surveys to 136 Micro, Small and Medium Enterprises using convenience sampling technique. The results indicated that perceived usefulness, risk and trust are the important drivers of the adoption fintech payment among the micro-enterprises. The results of this study reveal interesting findings, risk perception has a significant positive effect on intentions to use fintech payments.","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46556419","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 tests whether attitude, social influences, and rationalization act as the factors that influence the intention to commit tax fraud. Furthermore, this study also evaluates the influence of intention towards tax fraud behaviour and tests the moderation effect of information technology and law enforcement in the relationship between intention and tax fraud. The respondents in this study were individual taxpayers. One hundred twelve questionnaires were analyzed using the Partial Least Square (PLS) method. This study showed that attitude, social influences, and rationalization positively influence the taxpayer’s intention to commit tax fraud. Likewise, intention to commit tax fraud positively influenced taxpayers’ fraud behaviour. The moderation test result showed that compared to law enforcement, the interaction between intention and information technology is more effective to prevent tax fraud. This integrative model explains that other than anticipating fraudulent acts through tax service digitalization, morality in tax fraud needs to get more attention from tax authorities.
{"title":"TAX FRAUD INTENTIONS WITH AN INTEGRATIVE MODEL APPROACH","authors":"Yenni Mangoting, Chaterine Aprilia Pangestu, Febby Melliani Tjan, Jennifer Grace Evangelina","doi":"10.17509/jaset.v13i2.38880","DOIUrl":"https://doi.org/10.17509/jaset.v13i2.38880","url":null,"abstract":"This study tests whether attitude, social influences, and rationalization act as the factors that influence the intention to commit tax fraud. Furthermore, this study also evaluates the influence of intention towards tax fraud behaviour and tests the moderation effect of information technology and law enforcement in the relationship between intention and tax fraud. The respondents in this study were individual taxpayers. One hundred twelve questionnaires were analyzed using the Partial Least Square (PLS) method. This study showed that attitude, social influences, and rationalization positively influence the taxpayer’s intention to commit tax fraud. Likewise, intention to commit tax fraud positively influenced taxpayers’ fraud behaviour. The moderation test result showed that compared to law enforcement, the interaction between intention and information technology is more effective to prevent tax fraud. This integrative model explains that other than anticipating fraudulent acts through tax service digitalization, morality in tax fraud needs to get more attention from tax authorities.","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67399210","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}
Pub Date : 2021-12-30DOI: 10.17509/jaset.v13i2.39642
D. Pangestuti
The existence of banks is very important for a country because it plays a role in encouraging the economy of a country where banks provide lines of financing, savings, and lending so that, in the end, people's standard of living can increase. To be able to maintain banking survival, the company must be able to maintain its performance well, including by increasing high profitability, distributing dividends well, and maintaining the prospects of a growing business so that its performance is considered good. The research aims to analyze and find out the effect of capital adequacy, credit risk, and liquidity on the profitability of Conventional Commercial Banks listed on the Indonesia Stock Exchange (IDX). The sample in this study is a conventional commercial bank listed on the IDX for the period 2015-2019, as many as 41 companies. The data analysis technique used is a type of quantitative analysis. The results showed that capital adequacy and credit risk negatively affect profitability, but liquidity does not affect profitability. Furthermore, it is expected to be able to add variables that affect banking profitability and expand the research period and add research samples, not only for conventional commercial banks but also for Islamic banks.
{"title":"PROFITABILITY MODELLING AS A TARGET OF BANKING IN INDONESIA","authors":"D. Pangestuti","doi":"10.17509/jaset.v13i2.39642","DOIUrl":"https://doi.org/10.17509/jaset.v13i2.39642","url":null,"abstract":"The existence of banks is very important for a country because it plays a role in encouraging the economy of a country where banks provide lines of financing, savings, and lending so that, in the end, people's standard of living can increase. To be able to maintain banking survival, the company must be able to maintain its performance well, including by increasing high profitability, distributing dividends well, and maintaining the prospects of a growing business so that its performance is considered good. The research aims to analyze and find out the effect of capital adequacy, credit risk, and liquidity on the profitability of Conventional Commercial Banks listed on the Indonesia Stock Exchange (IDX). The sample in this study is a conventional commercial bank listed on the IDX for the period 2015-2019, as many as 41 companies. The data analysis technique used is a type of quantitative analysis. The results showed that capital adequacy and credit risk negatively affect profitability, but liquidity does not affect profitability. Furthermore, it is expected to be able to add variables that affect banking profitability and expand the research period and add research samples, not only for conventional commercial banks but also for Islamic banks.","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42762184","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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