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All Journal SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal ULTIMA Accounting Jurnal Muara Ilmu Ekonomi dan Bisnis JAAF (Journal of Applied Accounting and Finance) JASF (Journal of Accounting and Strategic Finance) Accounting Global Journal JURNAL ABDIMAS PLJ
Mapuasari, Supeni Anggraeni
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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DOES AUDITOR INDEPENDENCE, SKEPTICISM, AND PROFESSIONALISM INFLUENCE AUDIT QUALITY? Puspitarani, Putri; Mapuasari, Supeni Anggraeni
Jurnal Muara Ilmu Ekonomi dan Bisnis Vol 4, No 2 (2020): Jurnal Muara Ilmu Ekonomi dan Bisnis
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jmieb.v4i2.7566

Abstract

Riset ini menyajikan bukti empiris faktor-faktor yang mempengaruhi kualitas audit yang bersumber dari kognisi auditor. Faktor kognisi yang diujikan antara lain independensi, skeptisme, dan profesionalisme. Independensi didefinisikan sebagai kemauan auditor untuk netral dan tidak bias dalam mengambil keputusan. Skeptisme adalah kemauan auditor untuk mempertanyakan dan melakukan prosedur audit tambahan ketika terjadi keraguan dalam penentuan pertimbangan audit. Profesionalisme merepresentasikan pemahaman dan sikap auditor atas hak dan kewajibannya yang diatur oleh organisasi profesi. Untuk menguraikan logika hipotesis, riset ini menggunakan teori disonansi kognitif. Auditor tentu mengalami berbagai dinamika dalam menjalankan tugasnya. Dinamika ini terkadang mengandung ketidaksesuaian antara kognisi yang dimilikinya dengan apa yang ditemukannya. Dalam kondisi tersebut, penelitian ini menduga bahwa auditor yang memiliki rasa independensi yang tinggi akan lebih mampu menghasilkan kualitas audit yang baik. Auditor dengan skeptisme yang semakin tinggi tentu akan mau untuk mengeluarkan upaya tambahan demi meraih kualitas audit yang sesuai. Sementara itu, profesionalisme mampu mendukung kemantapan auditor dalam mengupayakan kualitas audit yang tinggi. Dengan menggunakan metode survei yang disebarkan pada para auditor di kantor akuntan publik di kota jakarta, riset ini menemukan bahwa independensi, skeptisme, dan profesionalisme secara signifikan mendukung persepsi kualitas audit. Ini artinya, kantor akuntan publik dapat mempertimbangkan faktor-faktor ini dalam perumusan kebijakan rekrutmen dan pelatihan.  This research presents empirical evidence of the factors that influence audit quality sourced from auditor cognition. Cognition factors tested included independence, skepticism, and professionalism. Independence is defined as the auditor's willingness to be neutral and not biased in making decisions. Skepticism is the auditor's willingness to question and carry out additional audit procedures when there is doubt in determining audit considerations. Professionalism represents the auditor's understanding and attitude towards his rights and obligations governed by professional organizations. To outline the logic of the hypothesis, this research uses the theory of cognitive dissonance. Auditors naturally experience various dynamics in carrying out their duties. This dynamic sometimes contains a mismatch between the cognition it has and what it finds. Under these conditions, this study suspects that auditors who have a high sense of independence will be better able to produce good audit quality. Auditors with increasing skepticism will certainly want to spend additional effort to achieve appropriate audit quality. Meanwhile, professionalism can support the stability of auditors in seeking high audit quality. Using a survey method distributed to auditors at public accounting firms in Jakarta, this research found that independence, skepticism, and professionalism significantly support the perception of audit quality.
Peran Pengungkapan Risiko Iklim Untuk Mencapai Ketahanan Perusahaan Fitriana, Vita Elisa; Mapuasari, Supeni Anggraeni; Oktapriana, Chita
Accounting Global Journal Vol 8, No 2 (2024): Accounting Global Journal
Publisher : Badan Penerbit Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/agj.v8i2.13622

Abstract

Adanya tuntutan global maupun dari setiap ketentuan negara, pengungkapan risiko terkait perubahan iklim menjadi sebuah tantangan. Penelitian ini bertujuan untuk menguji pengaruh pengungkapan risiko pada hubungan antara ukuran perusahaan dan ketahanan perusahaan. Sampel penelitian terdiri dari 20 perusahaan yang terdaftar dalam indeks Sri Kehati pada periode 2020-2022. Data yang dihasilkan dianalisis dengan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh positif pada ketahanan perusahaan, sedangkan pengungkapan risiko atas perubahan iklim melemahkan hubungan tersebut. Hal ini mengindikasikan bahwa investor tidak hanya mempertimbangkan kuantitas informasi yang diungkapkan, tetapi juga kualitas atas informas tersebut, salah satunya adalah pengelolaan dan strategi terkait penanganan emisi karbon.
DOES CARBON DISCLOSURE MODERATE THE RELATIONSHIP OF WOMEN DIRECTOR AND CORPORATE GOVERNANCE TOWARD FIRM VALUE? Mapuasari, Supeni Anggraeni; Nisha, Aqila Belvana; Fitriana, Vita Elisa
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 9 No 2 (2024): December 2024
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.2024.9.02.13626

Abstract

This study examines the relationship between women director and corporate governance on firm value where carbon disclosure examined as a moderating variable. This study has a total sample of 106 energy and manufacturing companies listed in Indonesia Stock Exchange in the 2019–2022 which are analyzed using moderate regression. In this study, we used random sampling as a sampling technique. The results showed a significant positive influence both women director and corporate governance on firm value. Meanwhile, disclosure of carbon emissions unable to moderate those relationships. Arguably, the principles of corporate governance are not fully implemented and women on board focus more on corporate performance and management than managing the environment and disclosing environmental information. Therefore, the carbon disclosure has no significant role. This study provides evidence for motivating companies to maintain relationships with stakeholders by implementing environmental awareness and disclosing sustainability reports.
Tax Incentive-Based Economic Policy, Modern Tax Administration System, and Taxpayer Compliance of Micro, Small, and Medium Enterprises Mapuasari, Supeni Anggraeni; Wibowo, Yudha Satrio; Cakranegara, Pandu Adi
JASF: Journal of Accounting and Strategic Finance Vol. 6 No. 1 (2023): JASF (Journal of Accounting and Strategic Finance) - June 2023
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v6i1.391

Abstract

This study examines the effect of tax incentive-based economic policies and modern tax administration systems through e-registration, e-filing, and e-billing on Micro, Small, and Medium Enterprises (MSMEs) taxpayer compliance in Palu City during the Pandemic Period. This study analyzed primary data from questionnaires distributed to 100 MSME taxpayers in Palu City. By using the theory of planned behavior (TPB) in taxpayer compliance research, researchers can understand in more depth why taxpayers do or do not comply, as well as identify the factors that influence their decisions. Testing the research variables was carried out using the Partial Least Square (PLS) method. The results showed that Tax Incentive-Based Economic Policies have a positive effect on MSMEs' taxpayer compliance. Meanwhile, implementing modern tax administration systems, such as e-registration, e-filing, and e-billing, did not affect MSMEs' taxpayer compliance. This result sheds light on the efficiency of regulation and tax systems to encourage tax compliance. Governments and agencies need to ensure that efforts are made to increase awareness, access, and ease of use of these systems, as well as understanding and overcoming barriers that may arise in practice. These can help design more effective tax policies and educational efforts to increase taxpayer compliance.
Love of Money, Religiosity and Financial Attitude: Internal Factors of Online Loan Decision Fitriana, S.E., M.Sc., Vita Elisa; Mapuasari, Supeni Anggraeni; Oktapriana, Chita
JAAF (Journal of Applied Accounting and Finance) Vol 9, No 1 (2025): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/jaaf.v9i1.5616

Abstract

The increasing trend of micro credit disbursement in the post-pandemic can be interpreted as positive signal for credit development in Indonesia, however, it also creates unfavorable issue for the banking industry. Online loans, have emerged as a community alternative, notwithstanding their limited share of credit distribution. The benefits of online loans are the public's ease of access and the streamlining of the application process. The purpose of this study is to determine which elements can be the primary motivators for someone to apply for a loan online. This study collected data from 133 respondents and analyzed by the structural equation modeling. The statistical results reveal that the love of money and religiosity had a positive effect on financial attitude. But, for the direct effect toward online loan, none of love of money, religiosity or financial attitude significantly influence it. It implies that internal factor which coming from inside of individual is unable to explain their decision result.
Tax Avoidance in Islamic Banking: The Prominent Role of Board Director Expertise Fitriana, Vita Elisa; Soleha, Salwa Sabila; Mapuasari, Supeni Anggraeni
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 8 No 2 (2023): December 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.2023.8.2.10051

Abstract

This study examines the effect of board director expertise, political connection, and joint audit on tax avoidance. Specifically, a joint audit is the moderating variable in that relationship. This study uses a purposive sampling method where the sample was generated from the Islamic banking industry from 2012 to 2021 with 11 companies. Further, the data was analyzed using the multiple regression method. The results showed that board director expertise could boost the company's tax avoidance practice. The high understanding of directors on accounting, particularly tax regulations, enhances their possibility of using the regulations’ loopholes to decrease the company’s payable tax. This result is highly supported by upper echelon theory, which postulates that the ability of the top management level (i.e., board of director) is created by their experience, value, and personality. Hence, their expertise is sufficient to influence tax avoidance. On the other hand, the remaining variables tested did not show a significant effect. This result highlighted the importance of the company’s consideration in choosing their expertise. Again, the board director's expertise is the most prominent factor instead of political connection and joint audit on tax avoidance.
CORPORATE PROFITABILITY, AUDIT QUALITY & BOARD GENDER DIVERSITY: DOES IT INFLUENCE TAX AVOIDANCE? Amanda, Reika Alicya; Fitriana, Vita Elisa; Mapuasari, Supeni Anggraeni
Ultimaccounting Jurnal Ilmu Akuntansi Vol 15 No 2 (2023): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v15i2.3363

Abstract

Abstract - This study aims to determine the effect of company profitability and audit quality on tax avoidance, where board gender diversity will be examined as a moderating variable. Several previous studies found inconsistent results regarding the influence of each variable on tax avoidance. In addition, this study extends earlier research, which highly suggests examining the audit quality. Further, in Indonesia, there is a demand for including women in the boardroom, while the last 2 years show that women's participation is decreasing. It indicates that the variables examined are interesting to further investigate. Purposive sampling was used as the sampling method, which generated 15 companies from mining, technology, transportation, and logistics listed on the Indonesia Stock Exchange for 2019–2021. The collected data will be analyzed using moderate regression analysis (MRA). The empirical results showed that both corporate profitability and audit quality positively influence tax avoidance. However, it was observed that board gender diversity does not moderate the relationship between company profitability and audit quality on tax avoidance. These results imply that a profitable company has a relatively high tendency to do tax avoidance, but the gender diversity in the boardroom is not sufficient to influence those relationships. Whatever the gender of the board of directors and certain traits embedded in each gender classification, once they come to the work field, those differences can be neglected because of their ability to work professionally. Keywords: Audit Quality; Board Gender Diversity; Corporate Profitability; Tax Avoidance
MEMASYARAKATKAN PANCASILA MELALUI ETOS KERJA, INTEGRITAS, DAN KEBIJAKAN ORGANISASI YANG BERKEADILAN Liswandi, Liswandi; Mapuasari, Supeni Anggraeni
JURNAL ABDIMAS PLJ Vol. 3 No. 2 (2023): JURNAL ABDIMAS PLJ, Desember 2023
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/japlj.v3i2.955

Abstract

Understanding Pancasila and applying it to everyday life can make life more calm and peaceful in society. Pancasila covers various aspects of life, both interactions with fellow humans and with God. In the current conditions, the issue of integrity can reduce the quality of Indonesian human resources. Therefore, the introduction of Pancasila values to the community can be used as an option to remind the values and norms of life that are in harmony with the community. Pancasila value introduction activity is carried out online in the form of webinars and discussions. Participated by hundreds of participants consisting of students from various campuses, the Pancasila dialogue can be one of the concrete steps to strengthen the integrity of today's young generation. Keywords: Pancasila Values, Integrity, Work Ethic
Co-Authors Amanda, Reika Alicya Cakranegara, Pandu Adi Fitriana, S.E., M.Sc., Vita Elisa Fitriana, Vita Elisa Liswandi, Liswandi Nisha, Aqila Belvana Oktapriana, Chita PUSPITARANI, PUTRI Soleha, Salwa Sabila Wibowo, Yudha Satrio