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This Author published in this journals
All Journal Dinasti International Journal of Management Science Jurnal Akuntansi Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Journal of Accounting and Finance Management (JAFM) International Journal of Economics, Management and Accounting
Apollo Daito
Unknown Affiliation
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences Other

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Journal : Jurnal Akuntansi

 1 
Environment Uncertainty, Earnings Volatility and Their Role in Financial Statement Fraud? Lin Oktris; Agustin Fadjarenie; Apollo Daito; Zuha Rosufila Bt Abu Hasan
Jurnal Akuntansi Vol. 29 No. 1 (2025): January 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v29i1.2441

Abstract

This study examines the influence of environmental uncertainty (EU) and earnings volatility (EV) on fraudulent financial statements (FFS)  in Indonesia’s manufacturing sector. The research utilises observational data from 902 instances across 188 manufacturing companies from 2019 to 2023, employing multiple regression analysis to test the relationships between variables. The results reveal that EV has a significant positive effect on FFS, while EU does not show a significant impact. The novelty of this study lies in its integrative approach, considering the interactive effects between EU and EV, which have been underexplored in previous literature. The findings suggest that high earnings volatility can be an early indicator of financial statement manipulation. The practical implications emphasise the importance of closely monitoring earnings volatility by regulators and auditors as a preventive measure against financial fraud and strengthening internal control mechanisms and corporate governance to minimise the risk of financial statement manipulation.
Multitheoretical Analysis of Taxpayer Compliance in the Coretax Era Paulus, Hendro; Apollo Daito
Jurnal Akuntansi Vol. 30 No. 1 (2026): January 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v30i1.3464

Abstract

Tax compliance plays an important role in supporting state revenue, which is used to finance development and provide public services. Although the government has implemented tax reforms by simplifying the administrative system and implementing Coretax, the level of corporate taxpayer compliance in Indonesia still faces various challenges, including limited understanding of taxation, suboptimal effectiveness of sanctions, and technical obstacles in implementation. This study aims to analyze the influence of tax knowledge, tax sanctions, and Coretax implementation on corporate taxpayer compliance, with tax socialization as a moderating variable. Data were obtained from 400 corporate taxpayers registered at the Jakarta Pademangan Tax Office through random sampling and analyzed using Structural Equation Modeling (SEM) based on SMARTPLS 3.2.9. The results show that tax knowledge and sanctions have a positive effect on compliance, while Coretax has no direct effect. Tax socialization strengthens the influence of knowledge and Coretax, but weakens the influence of tax sanctions.
Co-Authors Agustin Fadjarenie Anggraeni, Virdha Hajar Mayang Lenggang Pakuan Intan Permatasari, Fitri Kurnia, Anita Lin Oktris Lydianti Budiman, Tania Mediawahyu Lestari, Steffi Paulus, Hendro Raul Jordan Reevhandy Lau Rino, Rino Mauladiputro Sri Hidayati Zuha Rosufila Bt Abu Hasan