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All Journal Jurnal Akuntansi dan Pajak Jurnal Ekonomi dan Bisnis SAR (Soedirman Accounting Review): Journal of Accounting and Business JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen AFRE Accounting Financial Review Owner : Riset dan Jurnal Akuntansi Perspektif Akuntansi E-JURNAL AKUNTANSI
Jean Stevany Matitaputty
Universitas Kristen Satya Wacana
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Machiavellianism dimensions, religiosity, social environment, and tax evasion Jean Stevany Matitaputty; Priyo Hari Adi
Jurnal Ekonomi dan Bisnis Vol 24 No 1 (2021)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24914/jeb.v24i1.3738

Abstract

This research aims to investigate the effects of Machiavellianism dimensions that consist of the use of manipulative tactics, cynical views, and disregard of conventional morality on tax evasion. Further, we also analyze the effects of religiosity and social environment as the variables that control Machiavellianism behavior. The population in this research are individual taxpayers, and the sampling technique used is an online survey with the snowball sampling method. The criteria used in sampling are taxpayers who are self-employed or entrepreneurs. The data is then analyzed using the univariate and multivariate General Linear Model (GLM) methods. The results show that manipulative tactics and disregard of conventional morality have positive effects on tax evasion. Meanwhile, cynical views have a negative effect on tax evasion. Further, religiosity has negative effects on the use of manipulative tactics and disregard of conventional morality. Lastly, social environment has a positive effect on cynical views but no significant effects on the use of manipulative tactics and disregard of conventional morality.
Does broad gender diversity affect corporate social responsibility disclosures? Jean Stevany Matitaputty; Arthik Davianti
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 17, No 1 (2020): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (337.81 KB) | DOI: 10.31106/jema.v17i1.3612

Abstract

Nowadays, corporate social responsibility (CSR) disclosures becoming a business world issue. Many public listed companies are voluntarily disclosing their CSR information. This study aims to examine the relationship between gender diversity and CSR disclosures in basic and chemical manufacturing companies listed on the Indonesian stock exchange during 2014 to 2016 periods. The analysis method used in this research was a mixed-method, a combination of quantitative and qualitative analysis techniques. The quantitative analysis implemented in the study by utilizing the Spearman correlation. Further, qualitative analysis was based on content analysis. The results of this study showed that there is a lack of gender diversity amongst board members since the number of women on the boards in basic and chemical manufacturing companies still being a minority. Therefore, the relationship between gender diversity as measured by the level of female on the company board and CSR disclosures were insignificant.
Akuntabilitas Dalam Pandangan Sakai Sambayan Sondang Selida Apryastuti Purba; Ika Kristianti; Jean Stevany Matitaputty
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1206

Abstract

The determination of the village fund budget that is carried out every year continues to increase and is seen in its management not in line with good village financial management, as evidenced by the discovery of misuse of village funds arising from the lack of accountability in several villages spread across Indonesia. This study aims to see how the role of local wisdom of sakai sambayan in increasing accountability for financial management amidst the diversity of ethnic and religious communities in Rejomulyo Village, Palas sub-district, South Lampung regency. This research is a qualitative research with primary data sources obtained through interviews and documentation with research sources, namely village officials, village consultative bodies, and community leaders in Rejomulyo Village. The research analysis technique used is data reduction, data presentation, and drawing conclusions. The results and discussion in this study indicate that local wisdom of sakai sambayan in Rejomulyo Village can improve the realization of village financial management accountability, this is due to the positive noble values ??of local wisdom of sakai sambayan, namely cooperation, kindness, and upholding the truth that we can live and apply in stages. The stages of village financial management will contain and realize good accountability. The management of village funds in Rejomulyo Village has been carried out in accordance with the applicable rules, namely Permendagri number 20 of 2018 regarding the stages of village financial management including planning, implementation, administration, reporting, and accountability.
Factors Affecting Audit Quality of BPKP – Central Java Chapter David Adechandra Ashedica Pesudo; Camelia Idriana Kurniadi; Samuel Martono; Gracella Theotama; Jean Stevany Matitaputty
Perspektif Akuntansi Vol 6 No 1 (2023)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24246/persi.v6i1.p56-73

Abstract

This research aims to analyze the influence of machiavellianism, competency and motivation toward audit quality. This study uses a quantitative approach by using questionnaires that was distributed to 50 respondents to gather primary data. Respondents for this research are auditors at Badan Pengawasan Keuangan dan Pembangunan (BPKP) – Central Java Chapter. Research data was analyzed by using multiple linear regression analysis. The results show that (1) machiavellianism has negative effect on audit quality, (2) competence has positive effect on audit quality and (3) motivation has no effect on audit quality.
Does broad gender diversity affect corporate social responsibility disclosures? Matitaputty, Jean Stevany; Davianti, Arthik
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 17 No. 1 (2020): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31106/jema.v17i1.3612

Abstract

Nowadays, corporate social responsibility (CSR) disclosures becoming a business world issue. Many public listed companies are voluntarily disclosing their CSR information. This study aims to examine the relationship between gender diversity and CSR disclosures in basic and chemical manufacturing companies listed on the Indonesian stock exchange during 2014 to 2016 periods. The analysis method used in this research was a mixed-method, a combination of quantitative and qualitative analysis techniques. The quantitative analysis implemented in the study by utilizing the Spearman correlation. Further, qualitative analysis was based on content analysis. The results of this study showed that there is a lack of gender diversity amongst board members since the number of women on the boards in basic and chemical manufacturing companies still being a minority. Therefore, the relationship between gender diversity as measured by the level of female on the company board and CSR disclosures were insignificant.
PENGARUH INTELLECTUAL CAPITAL, KEPUTUSAN INVESTASI, DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2021 Donna Yessi Aprilia; Ika Kristianti; Jean Stevany Matitaputty
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.6622

Abstract

The high value of the company makes the market believe in the prospects of the company. One of the most important problems for the management of a company is to identify the factors driving the value of the company. Most companies recognize that some part of their capital comes from creating value for investors. The value of the company itself is often seen from the share price of the company. This study aims to see whether intellectual capital, investment decisions, and dividend policy have an effect on firm value. The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange (IDX) respectively during the 2017-2021 period. There are 103 companies or 515 research observations that are included in this study. This study uses a purpose sampling technique. And use the SPSS application to process the influence of intellectual capital, investment decisions, and dividend policy on firm value. The results showed that intellectual capital and dividend policy had an effect on firm value, while investment decisions had no effect on firm value.
The Impact of The Covid 19 Pandemic on Audit Quality Matitaputty, Jean Stevany; Yefta Andi Kus , Noegroho
AFRE (Accounting and Financial Review) Vol. 7 No. 3 (2024)
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v7i3.12827

Abstract

This study aims to investigate the impact of audit fees, going concern, audit procedures, human capital, and auditor salaries on audit quality during the Covid-19 pandemic. The population used in the study consists of all public accountants who are members of IAPI. A purposive sampling technique is employed to select the sample, which is surveyed using online questionnaires. Multiple linear regression is used to analyze the research data. The findings of the study indicate that audit fees, going concern, audit procedures, and human capital have a positive impact on audit quality, while auditor salary does not significantly affect audit quality JEL Classification: M42, M41, G02 DOI: https://doi.org/10.26905/afr.v7i3.12827
Pandemi Covid-19, Kualitas Audit, Biaya Audit, dan Pergantian Auditor Jean Stevany Matitaputty
E-Jurnal Akuntansi Vol 33 No 4 (2023)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2023.v33.i04.p09

Abstract

The Covid-19 pandemic that has occurred throughout the world has had an impact on the public accounting profession. The Covid-19 pandemic caused the audit process to be carried out to be hampered by the existence of rules regarding social distancing. The research aims to examine the effect of the Covid-19 pandemic on audit quality, audit fees and auditor turnover. The research uses a quantitative method with data on infrastructure, utility and transportation companies listed on the Indonesia Stock Exchange during 2018-2021 using a purposive sampling technique. Data analysis was performed using panel data linear regression and processed using the Eviews 9 application. The results showed that the Covid-19 pandemic had a negative effect on audit quality and a positive effect on auditor turnover. This research contributes to the development of the literature by providing empirical evidence regarding the impact of the Covid-19 pandemic on auditing. Keywords: The Covid-19 pandemic; Audit Quality; Audit fee; Auditor Switching
Kinerja keuangan, risiko keuangan dan sentimen pengungkapan CSR Matitaputty, Jean Stevany; Armunanto, Dennis
Perspektif Akuntansi Vol 8 No 1 (2025)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24246/persi.v8i1.p48-61

Abstract

Penelitian ini bertujuan untuk menguji pengaruh dari kinerja keuangan dan risiko keuangan terhadap sentimen pengungkapan CSR dengan menggunakan ukuran perusahaan dan jumlah kata dalam pengungkapan CSR sebagai variabel Kontrol. Penelitian ini menggunakan data sekunder pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2018-2021. Pengambilan sampel dilakukan dengan Teknik purposive sampling dan analisis data dilakukan dengan Lexicon Based Approach dan regresi data panel. Hasil penelitian menunjukkan bahwa kinerja keuangan yang diukur dengan ROA dan risiko keuangan yang diukur dengan DAR berpengaruh positif terhadap sentimen pengungkapan CSR. Hasil penelitian didukung dengan robustness test yang menunjukkan bahwa ROA tinggi berpengaruh positif terhadap sentimen pengungkapan CSR dan ROA rendah berpengaruh negatif terhadap sentimen pengungkapan CSR. Sedangkan, DAR tinggi berpengaruh negatif terhadap sentimen pengungkapan CSR dan DAR rendah tidak berpengaruh terhadap sentimen pengungkapan CSR
FINANCIAL DISTRESS, PROFITABILITY, CAPITAL INTENSITY AND TAX AVOIDANCE Matitaputty, Jean Stevany; Ramadhan, Raihan Gilang
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 8 No 1 (2023): June 2023
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2023.8.1.8246

Abstract

This study aims to investigate the effect of financial distress, profitability, and capital intensity on tax avoidance using a quantitative approach with secondary data. The data were collected through purposive sampling of companies listed in the LQ45 ranking on the Indonesia Stock Exchange over a period of three years from 2019 to 2021. The results indicate that financial distress, as measured by Z-score, has a positive effect on tax avoidance, while profitability and capital intensity have a negative effect on tax avoidance, as measured by Cash Effective Tax Rate (CETR). This research contributes to the body of knowledge in the field of taxation, specifically in the area of tax avoidance.
Co-Authors Armunanto, Dennis Arthik Davianti Camelia Idriana Kurniadi David Adechandra Ashedica Pesudo Donna Yessi Aprilia Gracella Theotama Ika Kristianti Kevin Kristianti , Ika Priyo Hari Adi Ramadhan, Raihan Gilang Samuel Martono Sondang Selida Apryastuti Purba Yefta Andi Kus , Noegroho