Pub Date : 2023-10-01DOI: 10.33395/owner.v7i4.1682
A Muh Fadhil Wiguna, Dodik Siswantoro
Risk management is an important thing to know, not only in the profit-oriented for private sector, but also in government and non-profit-based social institutions. Previous research has shown evidence of problems where social institutions have not yet implemented risk management while several regulatory references have been made available to improve risk management implementation. The purpose of this study is to determine the implementation of risk management and critical success factors in social management institutions. This study uses a qualitative research method with a case study approach to institutions that manage earthquake social assistance in Central Sulawesi Province in 2018. Data collection was carried out by researchers using field study methods and literature. Secondary data was obtained from internal documents, laws and regulations related to the implementation of risk management on the object of research, while primary data was collected through interviews with informants and then reduced to draw conclusions. The results of the analysis show that the object of the research has implemented risk management. Based on observations through interviews conducted with 5 (five) implementers in each institution, it shows that of the 7 (seven) critical success factors, Education and Training are critical factors in the implementation of risk management in Social Assistance Management Institutions. Strengthening the understanding of risk management for implementers can assist institutions in managing risk management better. This research is expected to provide understanding to social assistance management institutions so that risk management can be applied to prevent possible risks that may occur.
{"title":"Critical Success Factors Manajemen Risiko di Lembaga Pengelola Bantuan Sosial","authors":"A Muh Fadhil Wiguna, Dodik Siswantoro","doi":"10.33395/owner.v7i4.1682","DOIUrl":"https://doi.org/10.33395/owner.v7i4.1682","url":null,"abstract":"Risk management is an important thing to know, not only in the profit-oriented for private sector, but also in government and non-profit-based social institutions. Previous research has shown evidence of problems where social institutions have not yet implemented risk management while several regulatory references have been made available to improve risk management implementation. The purpose of this study is to determine the implementation of risk management and critical success factors in social management institutions. This study uses a qualitative research method with a case study approach to institutions that manage earthquake social assistance in Central Sulawesi Province in 2018. Data collection was carried out by researchers using field study methods and literature. Secondary data was obtained from internal documents, laws and regulations related to the implementation of risk management on the object of research, while primary data was collected through interviews with informants and then reduced to draw conclusions. The results of the analysis show that the object of the research has implemented risk management. Based on observations through interviews conducted with 5 (five) implementers in each institution, it shows that of the 7 (seven) critical success factors, Education and Training are critical factors in the implementation of risk management in Social Assistance Management Institutions. Strengthening the understanding of risk management for implementers can assist institutions in managing risk management better. This research is expected to provide understanding to social assistance management institutions so that risk management can be applied to prevent possible risks that may occur.","PeriodicalId":497834,"journal":{"name":"Owner : riset dan jurnal akuntansi","volume":"65 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135407040","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 : 2023-10-01DOI: 10.33395/owner.v7i4.1839
Risman Nursyamsir, Tubagus Ismail, Iis Ismawati
This study aims to determine the effect of the management control system on organizational performance mediated by the management innovation variable, where the management control system is combined with two different control levers the enabling (beliefs and interactive) and the constraining (boundary and diagnostic), and management innovation which consists of four dimensions (new management practice, management process, organizational structure, and management technique). The method used in this research is quantitative. The research sample uses primary data by distributing questionnaires. There are 9 Regional Apparatus Organizations that are sampled in this study based on predetermined criteria (purposive sampling). Data analysis was performed by path analysis using the WarpPLS 7.0 program. The results showed that the management control system enabling and the management control system constraining have a positive effect on organizational performance. And management control system enabling and management control system constraining positive effect on management innovation Meanwhile, management innovation has a partial effect, where organizational structure has a negative effect on organizational performance and management techniques have a positive effect on organizational performance. Meanwhile, new management practices and management processes have no effect on organizational performance.
{"title":"Management Control System, Innovation Dan Organizational Performance","authors":"Risman Nursyamsir, Tubagus Ismail, Iis Ismawati","doi":"10.33395/owner.v7i4.1839","DOIUrl":"https://doi.org/10.33395/owner.v7i4.1839","url":null,"abstract":"This study aims to determine the effect of the management control system on organizational performance mediated by the management innovation variable, where the management control system is combined with two different control levers the enabling (beliefs and interactive) and the constraining (boundary and diagnostic), and management innovation which consists of four dimensions (new management practice, management process, organizational structure, and management technique). The method used in this research is quantitative. The research sample uses primary data by distributing questionnaires. There are 9 Regional Apparatus Organizations that are sampled in this study based on predetermined criteria (purposive sampling). Data analysis was performed by path analysis using the WarpPLS 7.0 program. The results showed that the management control system enabling and the management control system constraining have a positive effect on organizational performance. And management control system enabling and management control system constraining positive effect on management innovation Meanwhile, management innovation has a partial effect, where organizational structure has a negative effect on organizational performance and management techniques have a positive effect on organizational performance. Meanwhile, new management practices and management processes have no effect on organizational performance.","PeriodicalId":497834,"journal":{"name":"Owner : riset dan jurnal akuntansi","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135407052","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 : 2023-10-01DOI: 10.33395/owner.v7i4.1686
Arya Samudra Mahardhika, Yanuar Eko Restianto
This study aims to empirically examine the effect of self-esteem and financial literacy on financial risk tolerance. In addition, this study also examines the relationship between financial risk tolerance and investment decisions. This type of research is quantitative causality with 68 respondents who were used as research samples through distributing questionnaires to investors in Kebumen Regency. The research hypothesis was tested using Structural Equation Modeling (SEM) with the help of WarpPLS version 8.0 software. The results of this study indicate that self-esteem has a positive effect on financial risk tolerance and financial risk tolerance has a positive effect on investment decisions. However, research cannot prove that financial literacy has an effect on financial risk tolerance. These findings indicate that investors in the current era tend to make stock investment decisions based solely on their perceptions, therefore, socialization and early education about stock investment is very important so that prospective investors can experience definite benefits from the stock investments they made.
{"title":"Memahami Toleransi Risiko Finansial di Kalangan Investor Muda","authors":"Arya Samudra Mahardhika, Yanuar Eko Restianto","doi":"10.33395/owner.v7i4.1686","DOIUrl":"https://doi.org/10.33395/owner.v7i4.1686","url":null,"abstract":"This study aims to empirically examine the effect of self-esteem and financial literacy on financial risk tolerance. In addition, this study also examines the relationship between financial risk tolerance and investment decisions. This type of research is quantitative causality with 68 respondents who were used as research samples through distributing questionnaires to investors in Kebumen Regency. The research hypothesis was tested using Structural Equation Modeling (SEM) with the help of WarpPLS version 8.0 software. The results of this study indicate that self-esteem has a positive effect on financial risk tolerance and financial risk tolerance has a positive effect on investment decisions. However, research cannot prove that financial literacy has an effect on financial risk tolerance. These findings indicate that investors in the current era tend to make stock investment decisions based solely on their perceptions, therefore, socialization and early education about stock investment is very important so that prospective investors can experience definite benefits from the stock investments they made.
 
","PeriodicalId":497834,"journal":{"name":"Owner : riset dan jurnal akuntansi","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135407162","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 : 2023-10-01DOI: 10.33395/owner.v7i4.1757
Muhammad Aria Gymnastiar, Annisa Nurbaiti
Audit Fees are a reward the auditor receives from the client entity in connection with providing audit services. Public accountants are very important in balancing information asymmetry and conflict of interest. Payment of this audit fee is based on a contract between the company and a public accounting firm based on an engagement letter. With this audit fee, the auditor must fulfill his duties and responsibilities. The research problem formulation is whether there is a simultaneous and partial effect of company complexity, leverage, and compensation on audit fees. The primary objective of this study was to examine the impact of company complexity, leverage, and compensation on audit fees within state-owned companies that are listed on the Indonesia Stock Exchange during the period spanning from 2017 to 2021. The present study employs a quantitative research methodology. The population under investigation in this study comprises state-owned companies that were listed on the Indonesia Stock Exchange during the period of 2017-2021. A total of 13 companies were selected as research samples. The employed methodology utilizes panel data regression as the primary analytical technique. The employed data analysis techniques encompass the descriptive statistical test, classic assumption test, panel data regression model testing, and hypothesis testing. The findings of this study suggest that there is a simultaneous impact of company complexity, leverage, and compensation on audit fees. The presence of partial functions is associated with a detrimental impact of company complexity on audit fees. The utilization of leverage and the provision of compensation positively impact the determination of audit fees. It is anticipated that future researchers will possess the capacity to broaden the scope of their research objectives and incorporate additional variables beyond those initially considered. It is anticipated that corporations will furnish comprehensive information regarding the audit fee
{"title":"Pengaruh Kompleksitas Perusahaan, Leverage, & Kompensasi Terhadap Fee Audit Pada Perusahaan BUMN 2017-2021","authors":"Muhammad Aria Gymnastiar, Annisa Nurbaiti","doi":"10.33395/owner.v7i4.1757","DOIUrl":"https://doi.org/10.33395/owner.v7i4.1757","url":null,"abstract":"Audit Fees are a reward the auditor receives from the client entity in connection with providing audit services. Public accountants are very important in balancing information asymmetry and conflict of interest. Payment of this audit fee is based on a contract between the company and a public accounting firm based on an engagement letter. With this audit fee, the auditor must fulfill his duties and responsibilities. The research problem formulation is whether there is a simultaneous and partial effect of company complexity, leverage, and compensation on audit fees. The primary objective of this study was to examine the impact of company complexity, leverage, and compensation on audit fees within state-owned companies that are listed on the Indonesia Stock Exchange during the period spanning from 2017 to 2021. The present study employs a quantitative research methodology. The population under investigation in this study comprises state-owned companies that were listed on the Indonesia Stock Exchange during the period of 2017-2021. A total of 13 companies were selected as research samples. The employed methodology utilizes panel data regression as the primary analytical technique. The employed data analysis techniques encompass the descriptive statistical test, classic assumption test, panel data regression model testing, and hypothesis testing. The findings of this study suggest that there is a simultaneous impact of company complexity, leverage, and compensation on audit fees. The presence of partial functions is associated with a detrimental impact of company complexity on audit fees. The utilization of leverage and the provision of compensation positively impact the determination of audit fees. It is anticipated that future researchers will possess the capacity to broaden the scope of their research objectives and incorporate additional variables beyond those initially considered. It is anticipated that corporations will furnish comprehensive information regarding the audit fee","PeriodicalId":497834,"journal":{"name":"Owner : riset dan jurnal akuntansi","volume":"112 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135407174","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 : 2023-10-01DOI: 10.33395/owner.v7i4.1647
Indana Afiah, Lia Uzliawati, Munawar Muchlish
Debt policy is a policy taken by the management to obtain external sources of funding for the company's operations. The ownership structure in this study is proxied by managerial ownership and institutional ownership. This study aims to determine the effect of managerial ownership and institutional ownership on debt policy. This research was conducted on property and real estate companies listed on the Indonesia Stock Exchange in 2017-2021. The number of samples used is 79 companies with purposive sampling technique. The analysis technique used is multiple linear regression. The results showed that Managerial Ownership did not have a significant effect on debt policy, while institutional ownership had a significant positive effect on debt policy.
{"title":"Struktur Kepemilikan Dan Kebijakan Hutang : Pendekatan Teori Agency","authors":"Indana Afiah, Lia Uzliawati, Munawar Muchlish","doi":"10.33395/owner.v7i4.1647","DOIUrl":"https://doi.org/10.33395/owner.v7i4.1647","url":null,"abstract":"Debt policy is a policy taken by the management to obtain external sources of funding for the company's operations. The ownership structure in this study is proxied by managerial ownership and institutional ownership. This study aims to determine the effect of managerial ownership and institutional ownership on debt policy. This research was conducted on property and real estate companies listed on the Indonesia Stock Exchange in 2017-2021. The number of samples used is 79 companies with purposive sampling technique. The analysis technique used is multiple linear regression. The results showed that Managerial Ownership did not have a significant effect on debt policy, while institutional ownership had a significant positive effect on debt policy.","PeriodicalId":497834,"journal":{"name":"Owner : riset dan jurnal akuntansi","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135407296","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 : 2023-10-01DOI: 10.33395/owner.v7i4.1657
Aisyah Nadiatul Hikmah, Ludovicus Sensi Wondabio
This research stems from the enormity of the threat of fraud that can be experienced by any company so it is considered a risk inherent in every company, especially the banking industry. This is shown in the report published by the Association of Certified Fraud Examiners (ACFE) in 2022 which recorded 2,110 cases of fraud in 133 countries across various industries, with the financial or banking industry being the industry victim with the highest number of cases. This research was conducted to evaluate the implementation of anti-fraud strategies in the companies under study to reduce the possibility of fraud occurring and also to identify the role of internal audit in implementing this strategy as one of the company's reliable early detection media. This research was conducted to explore the phenomenon of fraud using a research strategy in the form of a case study type of evaluation at PT. BCD as the company that is focused in this research.. The results of this study explain that PT. BCD, the company under study, has implemented an anti-fraud strategy that at least meets the minimum requirements for its implementation but is unable to instill a culture of the importance of implementing an anti-fraud strategy at every level of position and the company also does not carry out Internal Audit obligations for all aspects of implementation, resulting in weaknesses in the internal control system. Because the application of an anti-fraud strategy alone is not enough to reduce the threat of fraud.
{"title":"Evaluasi Peranan Audit Internal pada Penerapan Strategi Anti Fraud","authors":"Aisyah Nadiatul Hikmah, Ludovicus Sensi Wondabio","doi":"10.33395/owner.v7i4.1657","DOIUrl":"https://doi.org/10.33395/owner.v7i4.1657","url":null,"abstract":"This research stems from the enormity of the threat of fraud that can be experienced by any company so it is considered a risk inherent in every company, especially the banking industry. This is shown in the report published by the Association of Certified Fraud Examiners (ACFE) in 2022 which recorded 2,110 cases of fraud in 133 countries across various industries, with the financial or banking industry being the industry victim with the highest number of cases. This research was conducted to evaluate the implementation of anti-fraud strategies in the companies under study to reduce the possibility of fraud occurring and also to identify the role of internal audit in implementing this strategy as one of the company's reliable early detection media. This research was conducted to explore the phenomenon of fraud using a research strategy in the form of a case study type of evaluation at PT. BCD as the company that is focused in this research.. The results of this study explain that PT. BCD, the company under study, has implemented an anti-fraud strategy that at least meets the minimum requirements for its implementation but is unable to instill a culture of the importance of implementing an anti-fraud strategy at every level of position and the company also does not carry out Internal Audit obligations for all aspects of implementation, resulting in weaknesses in the internal control system. Because the application of an anti-fraud strategy alone is not enough to reduce the threat of fraud.","PeriodicalId":497834,"journal":{"name":"Owner : riset dan jurnal akuntansi","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135406559","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 : 2023-10-01DOI: 10.33395/owner.v7i4.1610
Marlina Nur Lestari, Toto Toto, Risna Kartika, Andini Grace Tinia
MSME actors in Indonesia account for 99% of the number of business actors in Indonesia and give 61.1% for GDP, then stakeholders in Indonesia must strive to be able to renew MSMEs in order to increase GDP. One of these efforts is to provide soft credit to MSMEs to encourage an increase in business scale. Bank BJB Ciamis has a MESRA (Prosperous Economic Community) lending program, one of goals is to place MSMEs. The purpose of this study was to determine the magnitude of the influence of MESRA's credit on increasing the scale of micro-enterprises (Studies at Bank BJB Ciamis Branch). This research is quantitative with two research variables, namely MESRA's credit distribution (X) and increasing the scale of micro-enterprises (Y). The data used is secondary data on the research subject of Bank BJB Ciamis Branch. The research sample is MESRA's credit data enrichment and the level of sales in MSMEs in 2019 – 2022. The analysis technique used is simple regression analysis. This study produces a large effect of 94% with a positive correlation. The result of testing the hypothesis is the F test of 1.72% <5%, which means that the proposed hypothesis is accepted (significant). The conclusion from this study is that MESRA's credit has a positive effect on increasing the scale of micro-enterprises (a study at Bank BJB Ciamis), which means that the higher the level of MESRA's credit then the greater the scale of micro-enterprises.
{"title":"Penyaluran Kredit MESRA (Masyarakat Ekonomi Sejahtera) Pada Usaha Mikro","authors":"Marlina Nur Lestari, Toto Toto, Risna Kartika, Andini Grace Tinia","doi":"10.33395/owner.v7i4.1610","DOIUrl":"https://doi.org/10.33395/owner.v7i4.1610","url":null,"abstract":"MSME actors in Indonesia account for 99% of the number of business actors in Indonesia and give 61.1% for GDP, then stakeholders in Indonesia must strive to be able to renew MSMEs in order to increase GDP. One of these efforts is to provide soft credit to MSMEs to encourage an increase in business scale. Bank BJB Ciamis has a MESRA (Prosperous Economic Community) lending program, one of goals is to place MSMEs. The purpose of this study was to determine the magnitude of the influence of MESRA's credit on increasing the scale of micro-enterprises (Studies at Bank BJB Ciamis Branch). This research is quantitative with two research variables, namely MESRA's credit distribution (X) and increasing the scale of micro-enterprises (Y). The data used is secondary data on the research subject of Bank BJB Ciamis Branch. The research sample is MESRA's credit data enrichment and the level of sales in MSMEs in 2019 – 2022. The analysis technique used is simple regression analysis. This study produces a large effect of 94% with a positive correlation. The result of testing the hypothesis is the F test of 1.72% <5%, which means that the proposed hypothesis is accepted (significant). The conclusion from this study is that MESRA's credit has a positive effect on increasing the scale of micro-enterprises (a study at Bank BJB Ciamis), which means that the higher the level of MESRA's credit then the greater the scale of micro-enterprises.","PeriodicalId":497834,"journal":{"name":"Owner : riset dan jurnal akuntansi","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135406722","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 : 2023-10-01DOI: 10.33395/owner.v7i4.1771
Daffa Raiza Herlambang, Annisa Nurbaiti
The auditor will charge the audited firm a fee, called the "audit fee," in exchange for doing the audit. the fee charged by the auditor for conducting an audit is impacted by diverse aspects like the intricacy of the assignment, the expertise required to carry it out, the fee structure of the knowledge acquisition program (KAP) and other pertinent professional elements. the objective of this inquiry is to recognize the influence in audit fees on banking sub sector on the indonesia stock exchange between 2017 and 2021 in relation to corporate risk, the internal audit function, independence of the board of commissioners. the population comprises of orporations sub sector banking and indexed at the indonesia stock exchange at some point of the duration spanning from 2017 to 2021. in this research, a purposive selection technique was utilized. twenty company, and data from 100 units on the banking sub sector registered on the indonesia stock exchange were utilized for the sample. quantitative methods were employed for the analysis. the analysis in this paper is conducted through the utilization of eviews 12 software is used for the analysis in this paper. based on the results of this study, it shows that the company's risk. the internal audit function, and the independence of the board of commissioners simultaneously affect the audit fee. while the results of the partial test of company risk and the independence of the board of commissioners have no effect on the audit fee, while the internal audit function has an effect on the audit fee.
{"title":"Pengaruh Risiko Perusahaan, Fungsi Audit Internal, Independensi Dewan Komisaris Terhadap Fee Audit","authors":"Daffa Raiza Herlambang, Annisa Nurbaiti","doi":"10.33395/owner.v7i4.1771","DOIUrl":"https://doi.org/10.33395/owner.v7i4.1771","url":null,"abstract":"The auditor will charge the audited firm a fee, called the \"audit fee,\" in exchange for doing the audit. the fee charged by the auditor for conducting an audit is impacted by diverse aspects like the intricacy of the assignment, the expertise required to carry it out, the fee structure of the knowledge acquisition program (KAP) and other pertinent professional elements. the objective of this inquiry is to recognize the influence in audit fees on banking sub sector on the indonesia stock exchange between 2017 and 2021 in relation to corporate risk, the internal audit function, independence of the board of commissioners. the population comprises of orporations sub sector banking and indexed at the indonesia stock exchange at some point of the duration spanning from 2017 to 2021. in this research, a purposive selection technique was utilized. twenty company, and data from 100 units on the banking sub sector registered on the indonesia stock exchange were utilized for the sample. quantitative methods were employed for the analysis. the analysis in this paper is conducted through the utilization of eviews 12 software is used for the analysis in this paper. based on the results of this study, it shows that the company's risk. the internal audit function, and the independence of the board of commissioners simultaneously affect the audit fee. while the results of the partial test of company risk and the independence of the board of commissioners have no effect on the audit fee, while the internal audit function has an effect on the audit fee.","PeriodicalId":497834,"journal":{"name":"Owner : riset dan jurnal akuntansi","volume":"82 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135406848","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 : 2023-10-01DOI: 10.33395/owner.v7i4.1646
Era Widi Astuti, Yulianti Abbas
Utilization of Automatic Exchange of Information (AEOI) data is expected to be able to encourage taxpayers are willing to take part in the Voluntary Disclosure Program (PPS) by disclosing assets that have never been reported in the Annual Tax Return or Tax Amnesty. This study aims to evaluate the effectiveness of AEOI in increasing High Wealth Individual (HWI) Taxpayer compliance during the PPS period at KPP X. This research is important to do because there are differences in the results between research conducted before and after the period of utilization of AEOI data by DGT starting in 2020. In addition, AEOI data, which is considered to be able to improve tax compliance, has several challenges in its utilization, namely data synchronization and rejection by taxpayers. The effectiveness of data utilization is measured using the CIPP Evaluation Model. This research is qualitative with a case study approach. Data collection was carried out through interviews with Account Representatives (AR) and analyzing the data and reports provided by KPP X. The results showed that there were several obstacles in the utilization of AEOI data, especially the accuracy of the data which required adjustments. Utilization of AEOI data effectively increases the participation of HWI Taxpayer in PPS. The tax paid by HWI Taxpayer who has AEOI data is higher than HWI Taxpayer who does not have AEOI data. This success was influenced by several factors, namely synergy and support from colleagues; high tax awareness and ability to pay and concrete power of AEOI data.
{"title":"Pemanfaatan AEOI untuk Meningkatkan Kepatuhan Wajib Pajak High Wealth Individual dalam Program Pengungkapan Sukarela","authors":"Era Widi Astuti, Yulianti Abbas","doi":"10.33395/owner.v7i4.1646","DOIUrl":"https://doi.org/10.33395/owner.v7i4.1646","url":null,"abstract":"Utilization of Automatic Exchange of Information (AEOI) data is expected to be able to encourage taxpayers are willing to take part in the Voluntary Disclosure Program (PPS) by disclosing assets that have never been reported in the Annual Tax Return or Tax Amnesty. This study aims to evaluate the effectiveness of AEOI in increasing High Wealth Individual (HWI) Taxpayer compliance during the PPS period at KPP X. This research is important to do because there are differences in the results between research conducted before and after the period of utilization of AEOI data by DGT starting in 2020. In addition, AEOI data, which is considered to be able to improve tax compliance, has several challenges in its utilization, namely data synchronization and rejection by taxpayers. The effectiveness of data utilization is measured using the CIPP Evaluation Model. This research is qualitative with a case study approach. Data collection was carried out through interviews with Account Representatives (AR) and analyzing the data and reports provided by KPP X. The results showed that there were several obstacles in the utilization of AEOI data, especially the accuracy of the data which required adjustments. Utilization of AEOI data effectively increases the participation of HWI Taxpayer in PPS. The tax paid by HWI Taxpayer who has AEOI data is higher than HWI Taxpayer who does not have AEOI data. This success was influenced by several factors, namely synergy and support from colleagues; high tax awareness and ability to pay and concrete power of AEOI data.","PeriodicalId":497834,"journal":{"name":"Owner : riset dan jurnal akuntansi","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135407034","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 : 2023-10-01DOI: 10.33395/owner.v7i4.1803
Rohmat Hidayatuloh, Tatang Akhmad Taufik
This research examines the correlation between Triple Helix and Open Innovation. The study aims to determine: (1) the development of the number of international publications related to Triple Helix and Open Innovation from 2003 to 2023; (2) the mapping of topics related to Triple Helix and Open Innovation based on co-word analysis; (3) the collaboration among authors or researchers related to Triple Helix and Open Innovation. Data collection was done by retrieving publication data from Google Scholar using the "publish or perish" approach with the keywords Triple Helix and Open Innovation within the period of 2003-2023. The data were in RIS/Refman format and analyzed using VosViewer software. The results show that the highest growth of publications related to Triple Helix and Open Innovation from 2003 to 2023 occurred in 2018, with 93 publications or 9.31%. The research findings indicate that the topics related to Triple Helix and Open Innovation from 2003 to 2023 can be divided into six clusters. Based on co-occurrence analysis through network visualization and density visualization, it can be concluded that Triple Helix and Open Innovation are interconnected and have been extensively published. For future research, the authors suggest conducting bibliometric analysis on reputable journal databases or those indexed in Scopus that explore the correlation between Triple Helix and Open Innovation. Additionally, it is necessary to conduct practical approaches such as case studies on the correlation between Triple Helix and Open Innovation within the innovation ecosystem in Indonesia
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