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All Journal Kompartemen : Jurnal Ilmiah Akuntansi Profita : Komunikasi Ilmiah dan Perpajakan
Yohanes Cores Seralurin
Universitas Cenderawasih
Economics, Econometrics & Finance

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Factors Affecting Quality Regional Government Financial Statement in Jayapura District Yohanes Cores Seralurin; Victor Pattiasina
Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 15 No 2 (2022)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

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Abstract

The form of government accountability to the public is in the form of financial reports. This study aims to analyze the competence of human resources (HR), internal control systems (SPI), reconciliation, and the role of information technology on the quality of local government financial reports (LKPD). The type of data used in this study is primary data. Data collection was carried out by distributing questionnaires to Financial Managers (Budget Users and Financial Administration Officers) at Regional Apparatus Organizations in the Jayapura Regency Government. The number of OPD was 34, with three respondents in each OPD so that the total sample was 104 people. The results of the analysis show that HR Competency, Internal Control System (SPI), and the Role of Information Technology have a positive and significant effect on the quality of the Jayapura Regency LKPD.
Financial Distress Memoderasi Pengaruh Profitabilitas dan Leverage terhadap Tax Avoidance Sandra Putri Ningrum Ngau; Yohanes Cores Seralurin; Kurniawan Patma; Victor Pattiasina
Kompartemen : Jurnal Ilmiah Akuntansi Vol. 23 No. 1 (2025): KOMPARTEMEN, Vol 23 No 1, Maret 2025
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v23i1.23055

Abstract

This research aims to examine the effect of profitability and leverage on tax avoidance by adding financial distress as a moderator. This study uses a sample of construction companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2023. The test was conducted using SEM PLS with the help of SmartPLS 4. The results of this study are: (1) profitability has a positive effect on corporate tax avoidance; (2) leverage has no effect on corporate tax avoidance; (3) financial distress is unable to moderate the effect of profitability on corporate tax avoidance; (4) financial distress is unable to moderate the effect of leverage on corporate tax avoidance. The results of this study imply that profitability can partially be a tool for the Directorate General of Taxes to measure tax avoidance by companies.
Co-Authors Kurniawan Patma Sandra Putri Ningrum Ngau Victor Pattiasina