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All Journal ACCOUNTABILITY SAR (Soedirman Accounting Review): Journal of Accounting and Business BJRA (Bongaya Journal of Research in Accounting)
Ansar, Resmiyati
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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THE RELATIONSHIP OF MONEY ETHICS ON TAX EVASION WITH INTRINSIC RELIGIOSITY, EXTRINSIC RELIGIOSITY, AND MATERIALISM AS MODERATING VARIABLES (CASE ON PRIVATE TAXPAYERS LISTED IN KPP PRATAMA TERNATE) Ansar, Resmiyati; Mahdi, Suriana A. R; Susi, Wa
ACCOUNTABILITY Vol 7, No 02 (2018): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.24691.7.02.2018.33-47

Abstract

This study aims to find out the influence of money ethics on tax evasion with intrinsic religiosity, extrinsic religiosity, and materialism as moderating variables. The sample is selected by using convinience sampling method with sample size of a 100 respondents as primary data. This study uses simple regression and moderated regression analysis for hypothesis testing. The result of this study shows that money ethics has an effect on tax evasion, intrinsic religiosity moderarates the relationship between money ethics and tax evasion. Extrinsic religiosity does not moderate the relationship bertween money ethics and tax evasion. Materialism moderates the relationship between money ethics and tax evasion.
Utilization of Information Technology and Organizational Commitment to the Reliability of Financial Statements with Internal Control Moderation Meliana, Meliana; Ansar, Resmiyati
Bongaya Journal of Research in Accounting (BJRA) Vol. 4 No. 1 (2021): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v4i1.262

Abstract

This study aims to provide empirical evidence of the influence of Information Technology Utilization on the Reliability of Local Government Financial Reports; the effect of Organizational Commitment on the Reliability of Regional Financial Reports; the moderating effect of Internal Control on the Relationship between Organizational Commitment and the Reliability of Local Government Financial Reports; the moderating effect of Internal Control on the relationship between the Utilization of Information Technology and the Reliability of Local Government Financial Reports. The sample of this research is financial administration officials at SKPD in North Maluku Province and consists of 39 respondents. Hypothesis testing using Partial Least Square (PLS) Program. The study results found that information technology did not affect the reliability of local government financial statements. Meanwhile, Organizational Commitment affects the Reliability of Local Government Financial Reports. Internal Control cannot moderate the effect of the Utilization of Information Technology on the Reliability of Local Government Financial Reports. Internal Control is also unable to moderate the effect of Organizational Commitment on the Reliability of Local Government Financial Reports.
AKUNTABILITAS PRAKTIK PENGELOLAAN KEUANGAN DESA GAMTALA, HALMAHERA BARAT PROVINSI MALUKU UTARA Zainuddin, Zainuddin; Ansar, Resmiyati
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 3 No 1 (2018): June 2018
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (824.374 KB) | DOI: 10.20884/1.sar.2018.3.1.1159

Abstract

Desa Gamtala is a social organization which has traditional characteristics, so that the accountability of its financial management process is not always supported by proper system and procedure. Although this system was carried out in simple way, this could be used to manage the asset of Desa Gamtala properly. To understand the phenomenon of the financial management in Desa Gamtala, this research was aimed to find out: 1) the participants involved in the financial management process in Desa Gamtala, 2) how the financial management process in Desa Gamtala was carried out, 3) how the participants involved understand and interpret the accountability of the financial management process. This research was conducted by using qualitative method which emphasizes on the description of every perception and habits of the human. The data analysis was conducted in three steps, such as: 1) Data Reduction, 2) Data Display, and 3) Verification. The result of this research shows that: 1) The process of financial management and its accountability in Desa Gamtala was involve all people in Desa Gamtala, 2) The accountability of the financial management is carried out consistently 3) Due to the social capital, especially belief, the participants of Desa Gamtala realize that accounting is an instrument of accountability and transparency in financial management in Desa Gamtala.
Co-Authors Mahdi, Suriana A. R Meliana Meliana Susi, Wa Zainuddin, Zainuddin