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All Journal JURNAL AKUNTANSI DAN AUDITING Journal The Winners Journal of Economics, Business, & Accountancy Ventura Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Akuntansi Dinasti International Journal of Digital Business Management BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Jurnal Akuntansi Keuangan dan Bisnis Formosa Journal of Science and Technology (FJST) Journal Research of Social Science, Economics, and Management Journal of Social Science Jurnal Penelitian Pendidikan Indonesia

Ratna Mappanyukki

Universitas Mercu Buana

Author-ID : 1446970

Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Physics Public Health Social Sciences Other

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Moderating Role of Audit Fees on the Effect of Task Complexity and Independence towards Audit Judgment Nur Eny; Ratna Mappanyukki
Journal of Economics, Business, & Accountancy Ventura Vol 23, No 2 (2020): August - November 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v23i2.2326

This study examines the effect of task complexity and auditor independence on audit judgment with audit fees as a moderating variable. Samples were obtained from auditors working in public accounting firms in West Jakarta and South Jakarta. Data collec-tion was done using a survey method by distributing questionnaires to 100 auditors as respondents. The method of analysis used was Moderated Regression Analysis. The results show that task complexity hurts audit judgment. Auditor independence has a positive effect on audit judgment. Audit fees can strengthen the effect of task complexity on audit judgment. Besides, audit fees moderate the effect of auditor independence on audit judgment. It is recommended that public accounting firms consider the inter-action of variables that affect audit judgment, such as task complexity, independence, and audit fees, to improve audit quality.

Sosialisasi Penerapan Pajak Penghasilan Final Untuk Usaha Mikro Kecil Menengah Muti’ah Muti’ah; Ratna Mappanyukki
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol 1 No 2 (2019)
Publisher : LPMP Imperium

This Community Service Program (PKM) aims to improve knowledge and skills in making simple bookkeeping and calculation of profit/loss as a basis for calculating taxes on Micro, Small and Medium Enterprises (MSMEs) in Meruya Jakarta. This activity has a very mutual relationship with the MSME's communities. The method used in this activity is the scheduled training method. The results of training conducted to MSME actors have implications: (1). It is recommended that every MSME performer keep his or her bookkeeping business properly and correctly as a basis for calculating taxes; (2). Local governments, through the Office of Cooperatives and MSME (Dinas Koperasi dan UMKM), can contribute to providing guidance and training for MSMEs actors, because the results of the business they get contribute to the Regional Budget. Keywords: MSMEs, income tax

The Effect of Skepticism, Time Pressure, and Remote Audit During the COVID-19 Pandemic on Audit Quality: A Study of Auditors’ Perception Kristiyanto Bayu Saputro; Ratna Mappanyukki
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2022: JTAKEN Vol. 8 No. 1 June 2022
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

This study aimed to determine the impact of professional skepticism, audit time pressure, and remote audit during the COVID-19 pandemic on audit quality and the effect of remote audits on the relationship between professional skepticism and audit quality. The study was conducted through a questionnaire survey to The Audit Board of The Republic of Indonesia (BPK RI) auditors and analyzed using Smart PLS quantitative analysis methods. The results showed that professional skepticism, audit time pressure, and remote audit affected audit quality. Meanwhile, the remote audit does not moderate the relationship between professional skepticism and audit quality, classified as predictor moderation.

The Financial Stability, Monitoring, and Replacement Directors on Fraudulent Financial Reporting Mutia Sari; Ratna Mappanyukki
Jurnal Akuntansi Keuangan dan Bisnis Vol 15 No 2 (2022): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v15i2.5363

An issue of concern is fraudulent financial reporting, which has the potential to cause significant economic losses to investors and the government, as well as a loss of investor trust because it may lead to investors making poor investment decisions. With fraudulent financial reporting as a dependent variable, this study's primary goal is to investigate the empirical financial stability, monitoring, and replacement of company directors, all of which are used as proxies for the pressure, opportunity, and capability elements of fraudulent financial reporting. The banking industry makes up the majority of the study's participants. Purposive sampling was used to select 123 companies for the research sample; panel data regression was used as the statistical method, and EViews 10 was used as the statistical processing software. There was a correlation between fraudulent financial reporting and monitoring in this study, but not between financial stability and the replacement of board members of directors.

The Influence Factors of Going Concern Audit Opinion Acceptance Using Firm Size as A Moderating Variable Fitra Hakiki; Ratna Mappanyukki
Journal of Social Science Vol. 3 No. 6 (2022): Journal of Social Science
Publisher : Syntax Corporation Indonesia

A phenomenon this research linked to the mistake from auditor when giving audits opinions, therefore this research aimed to discover factors the receipt of going concern audit opinion with the firm size as a moderating variable and factors including independent commissioners, audit committee, and financial distress. Furthermore, the logistic analysis regression with the Eviews program was the hypothesis test used. The results of this study, the audit committee and financial distress had a notable effect towards going concern audit opinion, while independent commissioners had no impact. Firm size moderates the effect of the audit committee & financial distress on the opinion acceptance. However, it did not moderate the independent commissioners towards going concern opinion. Therefore, the results are useful for creditors and investors as a consideration before investing in the mining industry by assessing the company's financial condition related to its ability to continue going concern.

Earnings Management Factors In The Consumer Goods Industry During The Covid-19 Pandemic Nur Azizah; Ratna Mappanyukki
Jurnal Akuntansi Vol. 27 No. 3 (2023): September 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v27i3.1480

The global proliferation of the Covid-19 pandemic has adversely impacted public health, society, and the economy. To face the pandemic, managers are frequently required to make highly complicated decisions about financial reports. Earnings management occurs when managers modify financial statements for the advantage of stakeholders by evaluating opportunities in certain business activities. This paper investigates the impact of audit opinion and tax incentives on earnings management and leverage as a moderating variable among consumer goods manufacturing companies. A purposive sampling technique was performed to select 15 manufacturers in the consumer goods industry subsector listed on the Indonesia Stock Exchange between 2019 and 2021, which matched the research criteria. This study's findings indicate that audit opinion and tax incentives influence earnings management among consumer goods companies in the COVID-19 pandemic era. Moreover, leverage was a moderating variable for audit opinion and earnings management, but it did not moderate the effect of tax incentives on earnings management.

The effect OF DER, DPR, ROE, AND PBV ON stock return (Study on non-financial companies listed on the IDX in the period 2017-2019) Lisiani Lisiani; Ratna Mappanyukki
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 7, No 4 (2021): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020211471

The purpose of this study was to analyze the effect of DER, DPR, and ROE on stock returns with PBV as the intervening variable. The research population is non-financial companies listed on the Indonesia Stock Exchange. This study uses quantitative research with descriptive statistical methods to measure the level of influence of DER, DPR, ROE on stock returns through PBV in companies listed in Indonesia. The sampling method used is purposive sampling. The data used in this study is secondary data derived from financial statement information published through the Indonesia Stock Exchange website, namely in the 2017-2019 observation period. Analysis using multiple regression with path analysis. The results of the study conclude that DER, DPR, and ROE have no direct effect on PBV, DER and ROE have no direct effect on stock returns, while PBV and DPR have a direct effect on stock returns. PBV affects stock returns in a negative direction. DPR affects stock returns in a negative direction, which means that investors are more oriented towards investment projects that provide long-term returns. Sobel test results prove that PBV does not mediate the effect of DER, DPR, and ROE on stock returns. The novelty of this research is the PBV taken from the December financial statements as an intervening variable, while the stock return used is the realization of the average stock return two months after the announcement of the financial statements.

The effect of government accounting standards, utilization of information technology, and accounting internal control on the quality of financial reports with organizational commitments as moderating variables Indriyani, Dewi; Mappanyukki, Ratna
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 4 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i4.2788

This study identifies the effect of applying government accounting standards; implement the information technology; and internal control system of accounting on the quality of financial reports with the moderating variable is organizational commitment. The study implemented a quantitative approach with a purposive sampling technique on 100 respondents of the State Civil Apparatus within the Ministry of Religion that comprises 53 central employees and 47 provincial employees. Collecting primary data was conducted by filling out a questionnaire. Hypothesis testing utilized bootstrapping procedure. The results showed that the application of government accounting standards is accrual based; Utilization of Information Technology; and Accounting Internal Control have positive and significant influences on the Quality of Financial Reports. Then, organizational commitment does not act as moderation to the influence between the application of government accounting standards and the quality of financial reports. However, organizational commitment can moderate the influence between the use of information technology and the quality of financial reports, internal control and the quality of financial reports significantly.

The Impact of Digital Taxation Implementation and Taxpayer Knowledge on Tax Revenue Obstacles, Moderated by Incentive Policy Susilowati, Ani; Mappanyukki, Ratna
Journal The Winners Vol. 24 No. 2 (2023): Journal The Winners
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v24i2.10958

The COVID-19 pandemic’s worsening economic conditions increased obstacles in tax revenue. The obstacles that arise during the tax collection process take the form of tax evasion and tax avoidance by citizens. The research aimed to empirically prove the impact of digital taxation, taxpayer knowledge, and tax incentive policies during the COVID-19 pandemic, with tax obstacles as the dependent variable. The comprehensive discussion of the relationship between all variables in the research is a novelty of previous studies, which were carried out partially. The research population comprised corporate taxpayers in Jakarta, with a sample of 50 corporate taxpayers selected as the respondents usingconvenience sampling techniques. The data analysis technique used was quantitative, utilizing PLS-SEM (Partial Least Squares-Structural Equation Model). The research results indicate that implementing digital taxation and taxpayer knowledge significantly and negatively affect tax revenue obstacles. Moreover, tax incentive policies during the COVID-19 pandemic were a quasi-moderator variable that strengthens tax obstacles’ adverse and significant effects. The research implications highlighted the crucial role of digital taxation and taxpayer knowledge in mitigating obstacles to tax revenue. The findings suggest that effectively implementing digital taxation measures and enhancing taxpayer knowledge can significantly reduce tax evasion and avoidance hindrances.

The Effect of Tax Morals and the Digitalized Tax System on Tax Compliance with Trust in the Government as a Moderating Variable Sulistyono, Henry; Ratna Mappanyukki
Dinasti International Journal of Digital Business Management Vol. 4 No. 2 (2023): Dinasti International Journal of Digital Business Management (February - March
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijdbm.v4i2.1692

The purpose of this research was to determine the effect of tax morale and tax digitalization system on tax compliance with trust in government as a moderating variable. The population in this study are corporate taxpayers in the Cikarang-Cibitung Industrial Area. In this study the data analysis technique used was quantitative using the PLS-SEM (Structural Equation Model) or structural equation model. The results of this research were Tax Morale has no effect on Taxpayer Compliance, The Tax Digitization System has a positive influence on Taxpayer Compliance, Trust in the Government in this study cannot act as a moderating variable in the Tax Morale variable on Taxpayer Compliance, and Trust in the Government in this study cannot act as a moderating variable in the Tax Digitalization System variable on Taxpayer Compliance.

Co-Authors Ani Susilowati Dewi Indriyani, Dewi Eny, Nur Fitra Hakiki Kristiyanto Bayu Saputro Lisiani Lisiani Meisyarah, Wijdania Mutia Sari Muti’ah Muti’ah Nur Azizah Nur Eny Safitri, Vita Intan Saputro, Kristiyanto Bayu Sulistyono, Henry

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