首页 > 最新文献

Jurnal Reviu Akuntansi dan Keuangan最新文献

英文 中文
Impacts Of Digital Technostress And Digital Technology Self-Efficacy On Intentions To Use Fintech In Indonesia 数字技术压力和数字技术自我效能对印尼使用金融科技意愿的影响
Pub Date : 2022-04-20 DOI: 10.22219/jrak.v12i1.20801
Santi Putriani, Rika Apriani
The purpose of this study is to see how digital technostress and digital technology self-efficacy (DTSE) affect Generation Z consumers' willingness to adopt FinTech in Indonesia. This study provides knowledge about the impact of technostress and the role of self-efficacy as a moderator on intention to use FinTech. This study uses a questionnaire survey with the criteria of respondents who have used FinTech and Generation Z (born 1993-2012) in Indonesia. A total of 122 respondents were analyzed by Structural Equation Modeling (SEM). The results of the study show that complexity and overload reduce the use of FinTech. In addition, DTSE increases their intention to use FinTech and can reduce the impact of technostress on intention to use FinTech. The results of the research are expected to be input for innovators and policymakers to make FinTech applications easier to use so that consumers will continue to use FinTech to support sustainable development.
本研究的目的是了解数字技术压力和数字技术自我效能(DTSE)如何影响Z世代消费者在印度尼西亚采用金融科技的意愿。本研究提供了关于技术压力的影响以及自我效能作为调节因素对使用金融科技意愿的作用的知识。本研究采用了一项问卷调查,以在印度尼西亚使用过FinTech和Z世代(1993-2012年出生)的受访者为标准。共有122名受访者接受了结构方程建模(SEM)分析。研究结果表明,复杂性和过载减少了金融科技的使用。此外,DTSE增加了他们使用金融科技的意愿,并可以减少技术压力对使用金融科技意愿的影响。研究结果预计将为创新者和政策制定者提供投入,使金融科技应用程序更易于使用,以便消费者继续使用金融科技支持可持续发展。
{"title":"Impacts Of Digital Technostress And Digital Technology Self-Efficacy On Intentions To Use Fintech In Indonesia","authors":"Santi Putriani, Rika Apriani","doi":"10.22219/jrak.v12i1.20801","DOIUrl":"https://doi.org/10.22219/jrak.v12i1.20801","url":null,"abstract":"The purpose of this study is to see how digital technostress and digital technology self-efficacy (DTSE) affect Generation Z consumers' willingness to adopt FinTech in Indonesia. This study provides knowledge about the impact of technostress and the role of self-efficacy as a moderator on intention to use FinTech. This study uses a questionnaire survey with the criteria of respondents who have used FinTech and Generation Z (born 1993-2012) in Indonesia. A total of 122 respondents were analyzed by Structural Equation Modeling (SEM). The results of the study show that complexity and overload reduce the use of FinTech. In addition, DTSE increases their intention to use FinTech and can reduce the impact of technostress on intention to use FinTech. The results of the research are expected to be input for innovators and policymakers to make FinTech applications easier to use so that consumers will continue to use FinTech to support sustainable development.","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45216342","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}
引用次数: 1
Personal Values, Ethical Behavior And Trust: External Auditor Perspective 个人价值观、道德行为与信任:外聘审计员视角
Pub Date : 2022-04-19 DOI: 10.22219/jrak.v12i1.20386
A. Wicaksono, F. Amalia
This study aims to analyze the impact of linear personal values on the ethical behavior of auditors and ethical behavior on trust. The research method applied in this study is a quantitative method with SEM-PLS with a confirmatory factor analysis (CFA) approach through first order and second order CFA. Data analysis using SMART-PLS 3. There are two results in this study. The results of the first study show that the ethical behavior of auditors is not influenced by personal values. The result of the second study is that ethical behavior affects auditor trust. The limitation of this research is that the data used is limited to respondents in one KAP. Future research is expected to be able to diversify respondents from various KAPs.
本研究旨在分析线性个人价值观对审计师道德行为的影响,以及道德行为对信任的影响。本研究采用的研究方法是SEM-PLS定量方法,通过一阶和二阶验证性因子分析(CFA)方法。使用SMART-PLS进行数据分析这项研究有两个结果。第一项研究的结果表明,审计师的道德行为不受个人价值观的影响。第二项研究的结果是,道德行为影响审计师的信任。本研究的局限性在于所使用的数据仅限于一个KAP的受访者。未来的研究有望使各种kap的受访者多样化。
{"title":"Personal Values, Ethical Behavior And Trust: External Auditor Perspective","authors":"A. Wicaksono, F. Amalia","doi":"10.22219/jrak.v12i1.20386","DOIUrl":"https://doi.org/10.22219/jrak.v12i1.20386","url":null,"abstract":"This study aims to analyze the impact of linear personal values on the ethical behavior of auditors and ethical behavior on trust. The research method applied in this study is a quantitative method with SEM-PLS with a confirmatory factor analysis (CFA) approach through first order and second order CFA. Data analysis using SMART-PLS 3. There are two results in this study. The results of the first study show that the ethical behavior of auditors is not influenced by personal values. The result of the second study is that ethical behavior affects auditor trust. The limitation of this research is that the data used is limited to respondents in one KAP. Future research is expected to be able to diversify respondents from various KAPs.","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45148449","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}
引用次数: 1
Can Religious and Machiavellian Influence Tax Evasion? Research Based on Gender and Age Perspective 宗教和权谋能影响偷税漏税吗?基于性别和年龄视角的研究
Pub Date : 2022-04-19 DOI: 10.22219/jrak.v12i1.20803
Alfriadi Dwi Atmoko
This study aims to empirically examine the effect of religiosity and Machiavellian on tax evasion and to examine the differences in each variable based on gender and age perspectives. The population and sample in this study are taxpayers in the Daerah Istimewa Yogyakarta (DIY) who have reported their tax obligations with a total sample of 140 respondents. This research method is quantitative with multiple regression analysis to test the effect of independent variables on the dependent variable and independent sample t-test to test differences in perspectives based on gender and age. The sampling technique uses simple random sampling technique.  Questionnaires were distributed using personally administered questionnaires and electronically using a google form. The results of this study indicate that intrinsic religiosity has no effect on tax evasion, extrinsic religiosity has a positive effect on tax evasion and maciavellian has a positive effect on tax evasion. There are differences in the level of intrinsic religiosity, extrinsic religiosity, machiavellian and tax evasion based on gender. There is no difference in the level of intrinsic religiosity, extrinsic religiosity and machiavellian based on the age perspective, but there are differences in the level of tax evasion based on the age perspective.
本研究旨在实证检验宗教信仰和马基雅维利主义对偷税漏税的影响,并基于性别和年龄视角检验各变量的差异。本研究的人口和样本是日惹Daerah Istimewa (DIY)的纳税人,他们已经报告了他们的纳税义务,总共有140名受访者。本研究方法为定量,采用多元回归分析检验自变量对因变量的影响,采用独立样本t检验检验不同性别、年龄的视角差异。抽样技术采用简单的随机抽样技术。问卷采用个人管理问卷和谷歌表格的电子方式分发。本研究结果表明,内在宗教信仰对偷税漏税没有影响,外在宗教信仰对偷税漏税有积极影响,而马基雅维利对偷税漏税有积极影响。基于性别的内在宗教虔诚程度、外在宗教虔诚程度、马基雅维利主义程度和逃税程度存在差异。基于年龄视角的内在宗教性、外在宗教性和马基雅维利性水平没有差异,但基于年龄视角的逃税水平存在差异。
{"title":"Can Religious and Machiavellian Influence Tax Evasion? Research Based on Gender and Age Perspective","authors":"Alfriadi Dwi Atmoko","doi":"10.22219/jrak.v12i1.20803","DOIUrl":"https://doi.org/10.22219/jrak.v12i1.20803","url":null,"abstract":"This study aims to empirically examine the effect of religiosity and Machiavellian on tax evasion and to examine the differences in each variable based on gender and age perspectives. The population and sample in this study are taxpayers in the Daerah Istimewa Yogyakarta (DIY) who have reported their tax obligations with a total sample of 140 respondents. This research method is quantitative with multiple regression analysis to test the effect of independent variables on the dependent variable and independent sample t-test to test differences in perspectives based on gender and age. The sampling technique uses simple random sampling technique.  Questionnaires were distributed using personally administered questionnaires and electronically using a google form. The results of this study indicate that intrinsic religiosity has no effect on tax evasion, extrinsic religiosity has a positive effect on tax evasion and maciavellian has a positive effect on tax evasion. There are differences in the level of intrinsic religiosity, extrinsic religiosity, machiavellian and tax evasion based on gender. There is no difference in the level of intrinsic religiosity, extrinsic religiosity and machiavellian based on the age perspective, but there are differences in the level of tax evasion based on the age perspective.","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43582179","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}
引用次数: 0
Determinants Of Customs Regulations Compliance In Directorate General Of Customs And Excise Audit Result 海关总署审计结果中海关法规合规性的决定因素
Pub Date : 2022-04-18 DOI: 10.22219/jrak.v12i1.17655
Nur Habib, Lela Nurlaela Wati, A. Wardini
This study aims to prove the effect of determinants through customs regulations compliance with bonded zone facility as moderator variable. The independent variables are firm size, profitability, liquidity, activity and audit frequency. While the dependent variable is customs regulations compliance. Samples were taken from companies listed on the Indonesia Stock Exchange and have been audited by Directorate General of Customs and Excise (DGCE). The number of samples was 183 companies. Data analytical techniques using multiple regression analysis, moderated regression analysis and independent sample test. The result of multiple regression analysis showed that firm size, profitability and audit frequency have a significant effect on customs regulations compliance. The result of moderated regression analysis showed that activity and audit frequency have an influence on compliance with bonded zone facility as moderator variable. The result of independent sample test showed that there was not significant difference in the level of customs regulations compliance in bonded zone company. There is no research that comprehensively examines the effect of independent variables on customs compliance with bonded zone facility as a moderating variable. This study contributes to the reference related to factors that affect the customs regulations compliance.
本研究旨在通过海关法规合规性和保税区设施作为调节变量来证明决定因素的影响。自变量是公司规模、盈利能力、流动性、活动和审计频率。而因变量是海关法规的遵守情况。样本取自印度尼西亚证券交易所上市公司,并经海关总署审计。样本数量为183家公司。采用多元回归分析、适度回归分析和独立样本检验的数据分析技术。多元回归分析结果表明,企业规模、盈利能力和审计频率对海关法规合规性有显著影响。适度回归分析结果表明,活动和审计频率作为调节变量对保税区设施合规性有影响。独立样本检验结果表明,保税区企业的海关法规合规水平无显著差异。没有研究全面考察自变量对海关遵守保税区设施的影响,将其作为调节变量。本研究有助于参考影响海关法规合规性的相关因素。
{"title":"Determinants Of Customs Regulations Compliance In Directorate General Of Customs And Excise Audit Result","authors":"Nur Habib, Lela Nurlaela Wati, A. Wardini","doi":"10.22219/jrak.v12i1.17655","DOIUrl":"https://doi.org/10.22219/jrak.v12i1.17655","url":null,"abstract":"This study aims to prove the effect of determinants through customs regulations compliance with bonded zone facility as moderator variable. The independent variables are firm size, profitability, liquidity, activity and audit frequency. While the dependent variable is customs regulations compliance. Samples were taken from companies listed on the Indonesia Stock Exchange and have been audited by Directorate General of Customs and Excise (DGCE). The number of samples was 183 companies. Data analytical techniques using multiple regression analysis, moderated regression analysis and independent sample test. The result of multiple regression analysis showed that firm size, profitability and audit frequency have a significant effect on customs regulations compliance. The result of moderated regression analysis showed that activity and audit frequency have an influence on compliance with bonded zone facility as moderator variable. The result of independent sample test showed that there was not significant difference in the level of customs regulations compliance in bonded zone company. There is no research that comprehensively examines the effect of independent variables on customs compliance with bonded zone facility as a moderating variable. This study contributes to the reference related to factors that affect the customs regulations compliance.","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41523368","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}
引用次数: 0
Factors Affecting The Use Of Digital Financial Services Among Moslems: An Attempt To Extend The Technology Acceptance Model 影响穆斯林使用数字金融服务的因素——对技术接受模型的扩展尝试
Pub Date : 2022-04-18 DOI: 10.22219/jrak.v12i1.18151
Poppy Dian Indira Kusuma, Bambang Agus Pramuka, Sugiarto, I. R. Bawono
Digital financial services has been popular, particularly in the Covid-19 pandemic where human mobility is limited and sosial distancing is strictly enforced. Therefore, it is not surprising if the use of digital financial services has been increasingly significant. Based on Technology Acceptance Model (TAM), this study aims at examining the effect of perceived benefit and perceived ease of use on moslems’ intention to adopt digital financial services. To improve the explanatory power of TAM, this study also examines the effect of halal integrity and digital leadership which are expected to be relevant for moslems and implementing at individual level. Quantitative data were obtained from 92 respondents which were selected using convenience technique sampling. Data were analyzed using multiple linear regression and the findings indicate that perceived benefit, perceived ease of use, and digital leadership have a positive effect on moslems intention to use digital financial services. These findings imply that digital technology providers need to pay attention to these three key factors when developing a new digital technology, particularly in case of moslems adopters.
数字金融服务一直很受欢迎,尤其是在新冠肺炎疫情期间,人们的流动性受到限制,社交距离受到严格执行。因此,数字金融服务的使用越来越重要也就不足为奇了。基于技术接受模型(TAM),本研究旨在检验感知收益和感知易用性对大多数人采用数字金融服务意愿的影响。为了提高TAM的解释力,本研究还考察了清真诚信和数字领导力的影响,这些影响有望与穆斯林相关,并在个人层面上实施。定量数据是从92名受访者中获得的,他们是通过便利技术抽样选出的。使用多元线性回归分析数据,结果表明,感知收益、感知易用性和数字领导力对大多数人使用数字金融服务的意愿有积极影响。这些发现表明,数字技术提供商在开发新的数字技术时需要注意这三个关键因素,尤其是在大多数采用者的情况下。
{"title":"Factors Affecting The Use Of Digital Financial Services Among Moslems: An Attempt To Extend The Technology Acceptance Model","authors":"Poppy Dian Indira Kusuma, Bambang Agus Pramuka, Sugiarto, I. R. Bawono","doi":"10.22219/jrak.v12i1.18151","DOIUrl":"https://doi.org/10.22219/jrak.v12i1.18151","url":null,"abstract":"Digital financial services has been popular, particularly in the Covid-19 pandemic where human mobility is limited and sosial distancing is strictly enforced. Therefore, it is not surprising if the use of digital financial services has been increasingly significant. Based on Technology Acceptance Model (TAM), this study aims at examining the effect of perceived benefit and perceived ease of use on moslems’ intention to adopt digital financial services. To improve the explanatory power of TAM, this study also examines the effect of halal integrity and digital leadership which are expected to be relevant for moslems and implementing at individual level. Quantitative data were obtained from 92 respondents which were selected using convenience technique sampling. Data were analyzed using multiple linear regression and the findings indicate that perceived benefit, perceived ease of use, and digital leadership have a positive effect on moslems intention to use digital financial services. These findings imply that digital technology providers need to pay attention to these three key factors when developing a new digital technology, particularly in case of moslems adopters.","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47874517","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}
引用次数: 0
The Role Of Trust In The Voluntary Compliance Of MSME Taxpayers 信任在中小微企业纳税人自愿合规中的作用
Pub Date : 2022-04-18 DOI: 10.22219/jrak.v12i1.18501
Risqi Aji Ardhianto, Icuk Rangga Bawono, Yudha Aryo Sudibyo
This study aims to determine the effect of tax justice and the quality of tax service services on the voluntary compliance of MSME taxpayers in Pekalongan City with trust in the tax authority as an intervening variable. This research is a survey research with a quantitative approach. The data used in this study are primary data obtained from distributing questionnaires to 100 MSMEs registered in the Pekalongan Tax Office. The sample was selected by the purposive sampling technique. The collected data is processed and analyzed using the SmartPLS 3.0 application. The results of this study indicate that (1) tax justice has no effect on the voluntary compliance of MSME taxpayers, (2) the quality of tax service services has a positive effect on the voluntary compliance of MSME taxpayers, (3) trust in tax authorities has a positive effect on the voluntary compliance of MSME taxpayers, (4) trust in tax authorities can mediate the effect of tax justice on the voluntary compliance of MSME taxpayers, (5) trust in tax authorities can mediate the effect of tax service quality on the voluntary compliance of MSME taxpayers.
本研究旨在以对税务机关的信任为中介变量,确定税收公正和税务服务质量对北加隆岸市中小微企业纳税人自愿合规的影响。本研究是一项采用定量方法的调查研究。本研究使用的数据是通过对在北加隆岸税务局注册的100家中小微企业发放问卷获得的原始数据。采用有目的抽样法选取样本。使用SmartPLS 3.0应用程序对采集的数据进行处理和分析。本研究结果表明:(1)税收公正对中小微企业纳税人的自愿合规没有影响,(2)税务服务质量对中小微企业纳税人的自愿合规有正向影响,(3)对税务机关的信任对中小微企业纳税人的自愿合规有正向影响,(4)对税务机关的信任可以中介税收公正对中小微企业纳税人自愿合规的影响。(5)税务机关信任可以中介税务服务质量对中小微纳税人自愿纳税的影响。
{"title":"The Role Of Trust In The Voluntary Compliance Of MSME Taxpayers","authors":"Risqi Aji Ardhianto, Icuk Rangga Bawono, Yudha Aryo Sudibyo","doi":"10.22219/jrak.v12i1.18501","DOIUrl":"https://doi.org/10.22219/jrak.v12i1.18501","url":null,"abstract":"This study aims to determine the effect of tax justice and the quality of tax service services on the voluntary compliance of MSME taxpayers in Pekalongan City with trust in the tax authority as an intervening variable. This research is a survey research with a quantitative approach. The data used in this study are primary data obtained from distributing questionnaires to 100 MSMEs registered in the Pekalongan Tax Office. The sample was selected by the purposive sampling technique. The collected data is processed and analyzed using the SmartPLS 3.0 application. The results of this study indicate that (1) tax justice has no effect on the voluntary compliance of MSME taxpayers, (2) the quality of tax service services has a positive effect on the voluntary compliance of MSME taxpayers, (3) trust in tax authorities has a positive effect on the voluntary compliance of MSME taxpayers, (4) trust in tax authorities can mediate the effect of tax justice on the voluntary compliance of MSME taxpayers, (5) trust in tax authorities can mediate the effect of tax service quality on the voluntary compliance of MSME taxpayers.","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41437404","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}
引用次数: 0
Competence, Work Experience, And Integrity On The Performance Of Auditor : The Role Of Professionalism 能力、工作经验和诚信对审计师绩效的影响:专业性的作用
Pub Date : 2022-04-15 DOI: 10.22219/jrak.v12i1.19307
Sigit Hermawan, Cindi Dwianti Roswita, Sarwendah Biduri, Ratna Nugraheni, Iffah Qonitah
This study aims to determine the effect of competence, work experience, and integrity on auditor performance with professionalism as an intervening variable. This study uses a quantitative approach. The sample in this study was 44 with purposive sampling technique. The population of this research are auditors who work in Public Accounting Firms in Surabaya. Data collection techniques using questionnaires with the help of validity and reliability tests. The data analysis technique used in this research is Partial Least Square (PLS). The results of this study indicate that (1) Competence has no significant effect on Auditor Performance, (2) Work Experience has no significant effect on Auditor Performance, (3) Integrity has a significant effect on Auditor Performance, (4) Competence has no significant effect on Professionalism, (5) Work Experience has a significant effect on Professionalism, (6) Integrity has a significant effect on Professionalism, (7) Professionalism has a significant effect on Auditor Performance, (8) Competence has no significant effect on Auditor Performance through Professionalism, (9) Work Experience has a significant effect on Auditor Performance through Professionalism, (10) Integrity has no significant effect on Auditor Performance through Professionalism.
本研究以专业为中介变量,探讨胜任力、工作经验和诚信对审计师绩效的影响。本研究采用定量方法。本研究采用目的性抽样方法,选取44例样本。本研究的对象是在泗水公共会计师事务所工作的审计师。在效度和信度测试的帮助下使用问卷的数据收集技术。本研究使用的数据分析技术是偏最小二乘(PLS)。本研究结果表明:(1)胜任力对审计师绩效无显著影响,(2)工作经验对审计师绩效无显著影响,(3)诚信对审计师绩效有显著影响,(4)胜任力对敬业精神无显著影响,(5)工作经验对敬业精神有显著影响,(6)诚信对敬业精神有显著影响,(7)敬业精神对审计师绩效有显著影响。(8)胜任力对职业化对审计师绩效无显著影响;(9)工作经验对职业化对审计师绩效有显著影响;(10)诚信对职业化对审计师绩效无显著影响。
{"title":"Competence, Work Experience, And Integrity On The Performance Of Auditor : The Role Of Professionalism","authors":"Sigit Hermawan, Cindi Dwianti Roswita, Sarwendah Biduri, Ratna Nugraheni, Iffah Qonitah","doi":"10.22219/jrak.v12i1.19307","DOIUrl":"https://doi.org/10.22219/jrak.v12i1.19307","url":null,"abstract":"This study aims to determine the effect of competence, work experience, and integrity on auditor performance with professionalism as an intervening variable. This study uses a quantitative approach. The sample in this study was 44 with purposive sampling technique. The population of this research are auditors who work in Public Accounting Firms in Surabaya. Data collection techniques using questionnaires with the help of validity and reliability tests. The data analysis technique used in this research is Partial Least Square (PLS). The results of this study indicate that (1) Competence has no significant effect on Auditor Performance, (2) Work Experience has no significant effect on Auditor Performance, (3) Integrity has a significant effect on Auditor Performance, (4) Competence has no significant effect on Professionalism, (5) Work Experience has a significant effect on Professionalism, (6) Integrity has a significant effect on Professionalism, (7) Professionalism has a significant effect on Auditor Performance, (8) Competence has no significant effect on Auditor Performance through Professionalism, (9) Work Experience has a significant effect on Auditor Performance through Professionalism, (10) Integrity has no significant effect on Auditor Performance through Professionalism.","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45798492","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}
引用次数: 0
Determinants of Carbon Tax Implementation 碳税实施的决定因素
Pub Date : 2022-04-14 DOI: 10.22219/jrak.v12i1.20177
Whedy Prasetyo
Empirically this study examines the relationship between carbon tax implementation with several variables, namely voluntary awareness, behavior change, business performance, business size and business growth. The multiple regression model analysis is based on 52 respondents of companies in East Java that run forestry, energy and transportation businesses in Malang Raya (Malang Regency, Malang City, Batu City), Pasuruan Regency and Blitar Regency. The results showed that the implementation of the carbon tax was significantly and positively associated with voluntary awareness and business size, and significantly and negatively associated with business performance. The results of the study did not succeed in supporting the hypothesis of a relationship between the implementation of carbon taxes with behavioral changes and business growth. These results indicate that the carbon tax implementation a based on the polluters-pay principle takes place. A philosophy that reflects of carbon tax function as a sustainable activity towards being more efficient, low-carbon and environmentally friendly. Internal awareness of Taxpayer regarding carbon emission rates application or carbon pricing in the business activities carried out. The economic value of carbon that influences the realization Sustainability Report implementation.
实证研究考察了碳税实施与几个变量之间的关系,即自愿意识、行为变化、企业绩效、企业规模和企业增长。多元回归模型分析基于东爪哇省52家在马朗拉亚(马朗县、马朗市、巴图市)、帕苏鲁安县和布利塔县经营林业、能源和运输业务的公司的受访者。结果表明,碳税的实施与自愿意识和企业规模显著正相关,与企业绩效显著负相关。该研究的结果没有成功地支持碳税的实施与行为变化和商业增长之间的关系的假设。这些结果表明,碳税的实施是基于污染者付费原则的。一种反映碳税作为一种可持续活动的理念,旨在实现更高效、低碳和环保。纳税人在开展业务活动中对碳排放率应用或碳定价的内部认识。碳的经济价值影响可持续发展报告的实施。
{"title":"Determinants of Carbon Tax Implementation","authors":"Whedy Prasetyo","doi":"10.22219/jrak.v12i1.20177","DOIUrl":"https://doi.org/10.22219/jrak.v12i1.20177","url":null,"abstract":"Empirically this study examines the relationship between carbon tax implementation with several variables, namely voluntary awareness, behavior change, business performance, business size and business growth. The multiple regression model analysis is based on 52 respondents of companies in East Java that run forestry, energy and transportation businesses in Malang Raya (Malang Regency, Malang City, Batu City), Pasuruan Regency and Blitar Regency. The results showed that the implementation of the carbon tax was significantly and positively associated with voluntary awareness and business size, and significantly and negatively associated with business performance. The results of the study did not succeed in supporting the hypothesis of a relationship between the implementation of carbon taxes with behavioral changes and business growth. These results indicate that the carbon tax implementation a based on the polluters-pay principle takes place. A philosophy that reflects of carbon tax function as a sustainable activity towards being more efficient, low-carbon and environmentally friendly. Internal awareness of Taxpayer regarding carbon emission rates application or carbon pricing in the business activities carried out. The economic value of carbon that influences the realization Sustainability Report implementation.","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46890511","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}
引用次数: 0
Political Correspondence And Public Pressure: Study Of Environmental And Water Performance 政治对应与公众压力:环境与水资源绩效研究
Pub Date : 2022-04-14 DOI: 10.22219/jrak.v12i1.15830
Fidiana Fidiana
This study aims to examine public pressure and political correspondence on environmental and water disclosures. Specifically, based upon a panel dataset of 114 Indonesian listed firms operating in highly risk water industries (Miscellaneous Industry, Basic Industry, Consumer Goods Industry, Agriculture, and Mining) during 2017–2019, we use regression models to analyze the relationships between water disclosure based on the GRI 300 (environmental) and 303 (water) guidelines and public pressure and political-connected firms. Our empirical results show the positive influence of public pressure and environmental and water disclosure. Meanwhile, political correspondence has no bearing on water-related disclosures, implying that every firm undertakes the disclosure without regard for political ties. The digital era has changed the supervisory mechanism to be tighter so that each issuer cannot take shelter in political ties to ignore their business responsibilities. The results of this study have important policy implication, particularly regarding the commitment to water-related reporting, the amount of disclosure remains low, which could be due to a lack of demand from stakeholders or a lack of need for water reporting to provide legitimacy. This suggests that firms will enhance their water commitment using GRI standards and disclose more detailed in financial statements. 
本研究旨在考察公众对环境和水资源披露的压力和政治对应。具体而言,基于2017-2019年期间在高风险水行业(杂项行业、基础行业、消费品行业、农业和采矿业)运营的114家印尼上市公司的面板数据集,我们使用回归模型分析了基于GRI 300(环境)和303(水)指南的水披露与公众压力和政治关联公司之间的关系。实证结果表明,公众压力与环境和水资源信息披露具有正向影响。与此同时,政治往来对与水有关的披露没有影响,这意味着每家公司都在不考虑政治关系的情况下进行披露。数字时代已经改变了监管机制,使其变得更加严格,因此每个发行人都不能以政治关系为借口,忽视自己的业务责任。本研究的结果具有重要的政策意义,特别是在对与水有关的报告的承诺方面,披露的数量仍然很低,这可能是由于利益相关者缺乏要求或缺乏对水报告提供合法性的需要。这表明企业将使用GRI标准加强其水资源承诺,并在财务报表中披露更详细的信息。
{"title":"Political Correspondence And Public Pressure: Study Of Environmental And Water Performance","authors":"Fidiana Fidiana","doi":"10.22219/jrak.v12i1.15830","DOIUrl":"https://doi.org/10.22219/jrak.v12i1.15830","url":null,"abstract":"This study aims to examine public pressure and political correspondence on environmental and water disclosures. Specifically, based upon a panel dataset of 114 Indonesian listed firms operating in highly risk water industries (Miscellaneous Industry, Basic Industry, Consumer Goods Industry, Agriculture, and Mining) during 2017–2019, we use regression models to analyze the relationships between water disclosure based on the GRI 300 (environmental) and 303 (water) guidelines and public pressure and political-connected firms. Our empirical results show the positive influence of public pressure and environmental and water disclosure. Meanwhile, political correspondence has no bearing on water-related disclosures, implying that every firm undertakes the disclosure without regard for political ties. The digital era has changed the supervisory mechanism to be tighter so that each issuer cannot take shelter in political ties to ignore their business responsibilities. The results of this study have important policy implication, particularly regarding the commitment to water-related reporting, the amount of disclosure remains low, which could be due to a lack of demand from stakeholders or a lack of need for water reporting to provide legitimacy. This suggests that firms will enhance their water commitment using GRI standards and disclose more detailed in financial statements.\u0000 ","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43990729","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}
引用次数: 0
Tax Implications on Financial Instruments Resulting From IFRS 9 Adoption in Indonesia 印尼采用IFRS 9对金融工具的税务影响
Pub Date : 2021-12-31 DOI: 10.22219/jrak.v11i3.16157
Prianto Budi Saptono, Ismail Khozen
This study aims to analyze the tax implications of financial instruments after International Financial Reporting Standards (IFRS) 9 adoption in Indonesia into Statement of Financial Accounting Standard 71 (PSAK 71). To gain an in-depth understanding regarding the implementation of PSAK 71, we conducted semi-structured in-depth interviews with policymakers, PSAK standard setters, academicians, tax consultants, and taxpayers. We also used case studies related to the convergence of IFRS 9 to identify the tax implications of implementing the new standard. The results show that the entities applying PSAK 71 generally measure and recognize financial assets or financial liabilities at fair value. Besides, they use amortized costs in specific conditions. However, current tax regulations relevant to financial instruments still refer to the acquisition cost following Article 10 of the Income Tax Law. Accordingly, the gains or losses in respect of financial instruments are not recognizable for tax purposes. Although fiscal correction has proven to be a panacea for bridging the gap between taxation and accounting standards, policymakers urgently need to revise the outdated regulations to provide taxpayers with legal certainty and ease of administration. The significant contribution of this study is the attempt to link the accounting and taxation aspect of financial instruments with the setting of Indonesia.
本研究旨在分析国际财务报告准则(IFRS)9在印度尼西亚被纳入财务会计准则71报表(PSAK 71)后金融工具的税务影响。为了深入了解PSAK 71的实施情况,我们对政策制定者、PSAK标准制定者、学者、税务顾问和纳税人进行了半结构化的深入采访。我们还使用了与IFRS 9趋同相关的案例研究,以确定实施新标准的税务影响。结果表明,采用PSAK 71的实体通常以公允价值计量和确认金融资产或金融负债。此外,他们在特定情况下使用摊余成本。然而,现行与金融工具相关的税收法规仍然适用于《所得税法》第10条规定的收购成本。因此,金融工具的收益或损失不可用于税收目的。尽管财政调整已被证明是弥合税收和会计准则之间差距的灵丹妙药,但政策制定者迫切需要修订过时的法规,为纳税人提供法律确定性和管理便利。本研究的重要贡献是试图将金融工具的会计和税务方面与印度尼西亚的环境联系起来。
{"title":"Tax Implications on Financial Instruments Resulting From IFRS 9 Adoption in Indonesia","authors":"Prianto Budi Saptono, Ismail Khozen","doi":"10.22219/jrak.v11i3.16157","DOIUrl":"https://doi.org/10.22219/jrak.v11i3.16157","url":null,"abstract":"This study aims to analyze the tax implications of financial instruments after International Financial Reporting Standards (IFRS) 9 adoption in Indonesia into Statement of Financial Accounting Standard 71 (PSAK 71). To gain an in-depth understanding regarding the implementation of PSAK 71, we conducted semi-structured in-depth interviews with policymakers, PSAK standard setters, academicians, tax consultants, and taxpayers. We also used case studies related to the convergence of IFRS 9 to identify the tax implications of implementing the new standard. The results show that the entities applying PSAK 71 generally measure and recognize financial assets or financial liabilities at fair value. Besides, they use amortized costs in specific conditions. However, current tax regulations relevant to financial instruments still refer to the acquisition cost following Article 10 of the Income Tax Law. Accordingly, the gains or losses in respect of financial instruments are not recognizable for tax purposes. Although fiscal correction has proven to be a panacea for bridging the gap between taxation and accounting standards, policymakers urgently need to revise the outdated regulations to provide taxpayers with legal certainty and ease of administration. The significant contribution of this study is the attempt to link the accounting and taxation aspect of financial instruments with the setting of Indonesia.","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44192660","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}
引用次数: 1
期刊
Jurnal Reviu Akuntansi dan Keuangan
全部 Acc. Chem. Res. ACS Applied Bio Materials ACS Appl. Electron. Mater. ACS Appl. Energy Mater. ACS Appl. Mater. Interfaces ACS Appl. Nano Mater. ACS Appl. Polym. Mater. ACS BIOMATER-SCI ENG ACS Catal. ACS Cent. Sci. ACS Chem. Biol. ACS Chemical Health & Safety ACS Chem. Neurosci. ACS Comb. Sci. ACS Earth Space Chem. ACS Energy Lett. ACS Infect. Dis. ACS Macro Lett. ACS Mater. Lett. ACS Med. Chem. Lett. ACS Nano ACS Omega ACS Photonics ACS Sens. ACS Sustainable Chem. Eng. ACS Synth. Biol. Anal. Chem. BIOCHEMISTRY-US Bioconjugate Chem. BIOMACROMOLECULES Chem. Res. Toxicol. Chem. Rev. Chem. Mater. CRYST GROWTH DES ENERG FUEL Environ. Sci. Technol. Environ. Sci. Technol. Lett. Eur. J. Inorg. Chem. IND ENG CHEM RES Inorg. Chem. J. Agric. Food. Chem. J. Chem. Eng. Data J. Chem. Educ. J. Chem. Inf. Model. J. Chem. Theory Comput. J. Med. Chem. J. Nat. Prod. J PROTEOME RES J. Am. Chem. Soc. LANGMUIR MACROMOLECULES Mol. Pharmaceutics Nano Lett. Org. Lett. ORG PROCESS RES DEV ORGANOMETALLICS J. Org. Chem. J. Phys. Chem. J. Phys. Chem. A J. Phys. Chem. B J. Phys. Chem. C J. Phys. Chem. Lett. Analyst Anal. Methods Biomater. Sci. Catal. Sci. Technol. Chem. Commun. Chem. Soc. Rev. CHEM EDUC RES PRACT CRYSTENGCOMM Dalton Trans. Energy Environ. Sci. ENVIRON SCI-NANO ENVIRON SCI-PROC IMP ENVIRON SCI-WAT RES Faraday Discuss. Food Funct. Green Chem. Inorg. Chem. Front. Integr. Biol. J. Anal. At. Spectrom. J. Mater. Chem. A J. Mater. Chem. B J. Mater. Chem. C Lab Chip Mater. Chem. Front. Mater. Horiz. MEDCHEMCOMM Metallomics Mol. Biosyst. Mol. Syst. Des. Eng. Nanoscale Nanoscale Horiz. Nat. Prod. Rep. New J. Chem. Org. Biomol. Chem. Org. Chem. Front. PHOTOCH PHOTOBIO SCI PCCP Polym. Chem.
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
0
微信
客服QQ
Book学术公众号 扫码关注我们
反馈
×
意见反馈
请填写您的意见或建议
请填写您的手机或邮箱
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
Book学术官方微信
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术
文献互助 智能选刊 最新文献 互助须知 联系我们:info@booksci.cn
Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。
Copyright © 2023 Book学术 All rights reserved.
ghs 京公网安备 11010802042870号 京ICP备2023020795号-1