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All Journal Prosiding Seminar Nasional Pakar Research of Accounting and Governance Jurnal Abdi Rakyat
Asri Zaldin
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Religion Arts Humanities Economics, Econometrics & Finance Education Social Sciences Other

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PENGARUH KOMPETENSI AUDITOR DAN INDEPENDENSI TERHADAP KUALITAS AUDIT DENGAN SKEPTISME PROFESIONAL SEBAGAI VARIBEL INTERVENING Hendar Muhammad Rifoaffa; Asri Zaldin
Prosiding Seminar Nasional Pakar PROSIDING SEMINAR NASIONAL PAKAR 2020 BUKU II
Publisher : Lembaga Penelitian Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/pakar.v0i0.6833

Abstract

The perfection of audit quality can be achieved through the performance results of competent auditors. This research aims to determine the effect of auditors competence, and independence on the audit quality. This research was conducted at Jakarta in 2019. The population of this research is a public accounting of Jakarta Pusat by spreading questionnaire directly to the Respondents. Respondents in this study were 40 auditors working at public accounting firms. Research using primary data, Analysis of the data used is Statistical Package for the Social Sciences (SPSS). The results of this study indicate that the competency and independency affect the auditor's ability to detect fraud through professional skepticism positively.
Pelatihan Pajak Bagi Para Pelaku Usaha Mikro Kecil dan Menengah di Bekasi Sitinjak, Martogi Marojahan; Wijanarko, Hubertus Maria Rosariandoko; Zaldin, Asri
Jurnal ABDI RAKYAT Vol. 2 No. 1 (2025): JURNAL ABDI RAKYAT
Publisher : Universitas Teknologi Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46923/jar.v2i1.536

Abstract

Many Micro, Small and Medium Enterprises (MSMEs) in Bekasi, West Java, do not have adequate understanding and skills regarding their tax obligations. This lack of understanding is generally due to the lack of training they have received in relation to taxation facilities for MSMEs. Nationally and regionally, MSMEs play a vital role in the Indonesian economy. In supporting the growth and sustainability of this sector, the central government, through the Directorate General of Taxes (DGT) has implemented a taxation scheme specifically designed for MSME players, namely the MSME Final Income Tax (PPh), which apparently has not been widely understood by MSME entrepreneurs in Bekasi. This Community Service activity aims to socialize and train MSME players in the Bekasi area in understanding the policy background, tax subjects and objects, calculation of Final Income Tax for MSMEs, tax payment and tax reporting for MSME players.
The Role of Good Corporate Governance in Moderating the Impact of Capital and Credit on Firm Value: Evidence from Indonesian Banks Zaldin, Asri; Khomsiyah
Research of Accounting and Governance Vol. 4 No. 1 (2026): JANUARY 2026
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rag.v4i1.578

Abstract

This study investigates the effect of credit and capital on firm value, with corporate governance (CG) disclosure as a moderating variable, in banking companies listed on the Indonesia Stock Exchange (IDX). Using secondary data from Banks’ published financial statements over the period 2016–2021, this research applies Moderated Regression Analysis (MRA) to test the proposed hypotheses. The results show that capital has a positive and significant effect on firm value, while the loan-to-deposit ratio (LDR) does not significantly influence firm value. Furthermore, CG disclosure strengthens the relationship between capital and firm value, indicating that governance transparency enhances the signaling effect of capital to the market. However, CG disclosure does not moderate the relationship between LDR and firm value. This study is subject to certain limitations. Although the inclusion of 2022 financial statements was initially planned, incomplete reporting restricted the sample to banks with available data for the 2016–2021 period. In addition, the analysis is limited to banking firms listed on the IDX. CG disclosure data were obtained through content analysis in accordance with regulations issued by the Indonesian Financial Services Authority (OJK). Despite these limitations, the findings contribute to the literature on banking governance and firm value in emerging markets.
Co-Authors Hendar Muhammad Rifoaffa KHOMSIYAH Sitinjak, Martogi Marojahan Wijanarko, Hubertus Maria Rosariandoko