Article Per Year (5 Year)
p-Index From 2021 - 2026
2.036
P-Index
This Author published in this journals
All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang The Indonesian Accounting Review AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Journal of Accounting Science Jurnal Aisyah : Jurnal Ilmu Kesehatan Jurnal Darma Agung JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) Jurnal Ilmiah ASET JURNAL INOVASI DAN PENGABDIAN MASYARAKAT INDONESIA JURNAL AKUNTANSI DAN BISNIS Fokus Abdimas Jurnal Analisis Bisnis Ekonomi
Kristiana, Ida
Unknown Affiliation
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary

Published : 13 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Journal of Accounting Science

 1 
The Role of Profitability in Moderating Political Connections, Corporate Risk, Leverage and Firm Size to Tax Avoidance: Peran Profitabilitas Dalam Memoderasi Koneksi Politik, Risiko Perusahaan, Leverage dan Ukuran Perusahaan Terhadap Penghindaran Pajak Latifatul, Lala; Kristiana, Ida; Hanum, Ayu Noviani
Journal of Accounting Science Vol. 7 No. 1 (2023): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v7i1.1681

Abstract

This study examines the effect of political connection, corporate risk, leverage, and firm size on tax avoidance with profitability as a moderating variable. The data used are annual financial reports of food and beverage registered in the Indonesia Stock Exchange (IDX) for the 2018-2021. The sample used was 99 companies, obtained using a purposive sampling technique. The data analysis used is Multiple Linear Regression and Moderated Regression Analisis (MRA). In this study, there is a novelty, namely the addition of profitability as a moderating variable, because, in previous studies, the use of moderation with the same independent and dependent variables was not found in this study. The result of this study shows that political connection, corporate risk, and firm size do not affect tax avoidance. Meanwhile, leverage has a significant positive effect on tax avoidance. In addition, profitability can moderate the effect of firm size on tax avoidance. However, profitability cannot moderate the effect of political connection, corporate risk, and leverage on tax avoidance. Based on these results, the implication of this study is that leverage in companies must be considered because the greater the level of corporate leverage, the lower the tax burden borne by the company so that debt becomes a management priority to avoid a larger tax burden. Therefore, the greater the leverage ratio, the greater the level of corporate tax avoidance. Likewise, profitability can moderate the effect of company size on tax avoidance must also be considered because the larger the size will enable the company to earn high profits. The firm value will also increase, so the company can control tax avoidance.
The Influence of Implementing Government Accounting Standards Based on Competence with The Use of Accounting Information Systems as A Moderation Variable Kristiana, Ida; Erlangga , Ega Priyatna; Sinarasri , Andwiani
Journal of Accounting Science Vol. 8 No. 1 (2024): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v8i1.1748

Abstract

General Background: The implementation of accrual-based Government Accounting Standards (SAP) in Indonesia aims to enhance financial transparency and reliability following the issuance of Government Regulation No. 71 in 2010. Specific Background: In Central Java, while the provincial government has successfully adopted accrual-based SAP, discrepancies remain at district and city levels, affecting the attainment of Unqualified Opinions (WTP) on financial reports. Knowledge Gap: Previous studies have shown mixed results regarding the impact of Human Resource (HR) quality and Internal Control Systems on SAP implementation, with the moderating role of Accounting Information Systems (AIS) underexplored. Aims: This study investigates the influence of HR quality and Internal Control Systems on the successful implementation of accrual-based SAP, with AIS as a moderating variable, within the Central Java Provincial Government’s OPDs. Results: The study finds that HR quality positively impacts SAP implementation, while internal control systems do not. AIS weakens the relationship between HR quality and SAP success and does not moderate the effect of Internal Control Systems on SAP implementation. Novelty: This research highlights the unexpectedly weakening role of AIS in HR quality’s impact on SAP success, challenging existing assumptions about AIS’s moderating capabilities. Implications: The findings suggest a need for tailored AIS utilization strategies that consider specific contextual factors and HR characteristics, ensuring these systems enhance rather than hinder accrual-based SAP implementation in governmental contexts​.
Co-Authors Alfiana Alfiana Alwiyah Alwiyah Andwiani Sinarasri Ayu Noviani Hanum Doddy Setiawan Erlangga , Ega Priyatna Ery Wibowo Fatmasari Sukesti Faturochmah, Sendifida Fillah Fithra Dieny Fitriyono Ayustaningwarno Haerudin Hardiwinoto Hascaryo Pramudibyanto Isnadia, Nova Janie, Dyah Nirmala Arum Judijanto, Loso Latifatul, Lala Muliza Muliza Noviani Hanum, Ayu Nugroho, Tito Garin Nurcahyono Nurcahyono, Nurcahyono PA Andiena Nindya Putri Pancawati Hardiningsih Putriana, Nada Syifaa Bella Rachma Purwanti Santosa, R. Ery Wibowo A Selima, Nabila Syaharani Sinarasri , Andwiani Suhadi Suhadi Teddy Wahyu Nugroho, Teddy Wahyu Tsani, A. Fahmy Arif Tsani, Fahmy Arif