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Determinants of The Quality of Financial Reporting Audit Quality as an Intervening Variable : Study on Regional State-Owned Bank Associations Banten Sari, Gema Ika; Widyastuti, Tri; Daito, Apollo; Rachbini, Widarto
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 3 (2023): September 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i3.222

The quality of audits carried out by internal auditors has not met expectations in implementing risk management control so it is not optimal in supporting the quality of financial reporting that can present information with relevance, reliability, testability, and neutrality. The purpose of this study was to analyze the determinants of the financial reports' quality with audit quality as an intervening variable in Bank BUMN Tbk. The research method used is quantitative research with a quantitative descriptive approach. The research population is the internal auditors of Bank BUMN Banten Province totaling 227 auditors. The technique of distributing questionnaires using Google Forms so that 205 respondents were obtained, the rest did not respond. The sampling technique uses a saturated sample of all internal auditors as a sample. Data analysis used SEM (Structural Equation Model Analysis) analysis with PLS (Partial Least Square). The results of the study had a direct effect: auditor independence and ethics had a positive and significant direct effect on the quality of financial reporting. This verification is the mental attitude of the internal banking auditors who are independent of pressure in formulating opinions due to professional responsibility in auditing standards and prioritizing independence in appearance in the interpretation of the audit implementation to maintain an unbiased attitude in the assessment of Bank Banten financial statements. The support of the banking auditor's internal ethics to maintain confidentiality has a positive effect in supporting the quality of financial reporting due to the function of the internal auditor in carrying out the task of examining, evaluating, and monitoring the adequacy and effectiveness of internal controls in the operation of Bank BUMN as seen from the internal auditors' efforts to take action. care and protect information. Through mediation, the audit quality that is formed from the auditor's competence will have a positive effect on the relevance of the quality of financial reporting so that the implementation of audit quality in banking becomes the right method to support the quality of banking financial reporting.

Empowerment of Local Government Officials in Managing Waste to Support Sustainable Development (Case Study in Lebak Regency) Fadjarenie, Agustin; Nugroho, Lucky; Utami, Wiwik; Mappayunki, Ratna; Daito, Apollo; Oktris, Lin; Andesto, Ronny; Yusoff, Yusliza Mohd; Muhammad, Zikri; Rosufila, Zuha
Amalee: Indonesian Journal of Community Research and Engagement Vol 5 No 2 (2024): Amalee: Indonesian Journal of Community Research and Engagement
Publisher : LP2M INSURI Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/amalee.v5i2.4620

The circular economy emerged as a response to the aspiration to realize sustainable development in anticipation of production and consumption pressures on natural resources and the environment. In this economic system concept, waste management is carried out optimally, where the result of recycling waste will be a value-added product while reducing waste residue. The objectives of the community service program are to provide solutions to waste management problems in Lebak Regency, provide alternative business development using appropriate technology so that there is an increase in the economy of the community in Lebak Regency, and at the same time, build disciplined behavior in maintaining the environment. This service method uses Participatory Action Research (PAR), which involves community members as co-researchers in identifying educational needs, developing strategies, and implementing solutions. Furthermore, the method used was through the delivery of socialization to participants in a hybrid manner. The socialization material includes (i) the importance of waste processing, (ii) how to sort waste, and (iii) economic added value from waste processing. The results of community service are in the form of solving problems the community faces by utilizing the expertise of relevant academicians related to waste management in Lebak Regency, West Java. Furthermore, the implication of this community service is to increase literacy and awareness among government officials about adequate waste management so that they can manage waste in their areas to reduce the negative impact of landfills.

Determinants of Accounting Information System Performance (Micro, Small, and Medium Enterprises in Bogor Regency, West Java) Daito, Apollo
Journal of Accounting and Finance Management Vol. 5 No. 3 (2024): Journal of Accounting and Finance Management (July - August 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i3.666

The global competition becomes the greatest challenge being faced by the organizations. The decision making process determines the survival of the organizations. One of the important resources that play a role in decision making is information. Most of the information needed is the organization's accounting information. Micro, Small, and Medium Enterprises (SMEs) have started implementing accounting or bookkeeping for the specific purpose of taxation , credit, capital, developing a business, and so on . However, the application of accounting information systems (bookkeeping or recording) is not necessarily effective and efficient. Accounting information system performance is influenced by certain factors . This study aims to obtain empirical evidence of the influence of organizational culture, organizational commitment, staff competence, and change management to the accounting information system performance. To test the empirical facts, logic necessary arrangement with the Background theory: Karl Marx (1818-1883), Max Weber (1864-1920), Grand Theory: Georg Simmel (1838-1918), Ralf Dahrendorf (1929-2009), Lewis A Coser (1913-2003), Middle Range Theory: Jensen & Meckling (1976), Application Theory: Schein (1992), Hofstede (1991), Iceberg Theory, Wood et al (2001), Luthans (1992), Spencer (1993), Potts & LaMarsh (2004), Huczynski & Buchanan (1991). The research unit is 101 respondents in SMEs in West Jakarta. Methods of analysis tools using path analysis or a combination of correlation and regression to determine the effect of partial and simultaneous. The results of the study after the test of validity, reliability, and the transformation of ordinal data to interval shows the results: organizational culture, organizational commitment, staff competence, change management have significant and positive effect on the performance of accounting information systems partially or simultaneously adjusted R square value of 0.672 or 67.2 % and the rest are other factors outside of the model of 0.328 or 32.8 %. Results of this study have consistency with the entire framework, literature review, and previous research. The suggestion for the study: a) necessary for the development of advanced research outside the model, (b) for SME policies need to consider the development of organizational culture, organizational commitment, staff competence, and change management to improve the performance of accounting information systems.

THE EFFECT OF TAX SANCTIONS AND TAX AUTHORITIES SERVICES ON TAX COMPLIANCE AND TAXPAYER AWARENESS AS MODERATION VARIABLE (SURVEY ON CORPORATE TAXPAYERS DOMICILED IN TANGERANG) Kurniawan, Irwan; Daito, Apollo
Dinasti International Journal of Management Science Vol. 2 No. 3 (2021): Dinasti International Journal of Management Science (January - February 2021)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijms.v2i3.699

This research examines the Effect of Tax Sanctions and Tax Authorities Service on Tax Compliance Taxpayer Awareness as Moderation Variables. The population in this study is corporate taxpayers who live in Tangerang, based on data until the end of 2018 there were 1,570 taxpayers, the determination of the number of samples was determined using the Slovin formula so that the sample used was 94 respondents. Data were collected using a questionnaire and using the Ordinal scale. The distribution and collection of questionnaires was carried out in June 2020 and the number of questionnaires that could be used was 88 questionnaires or 93%.In analyzing the data used a quantitative approach through Software SPSS 23. The simultaneous Tax Sanction, Tax Authorities Service have a significant effect on Tax Compliance Taxpayer Awareness . Partially Tax sanctions have a significant effect on compliance with corporate taxpayers, the Tax Authorities Service have a significant effect on compliance with corporate taxpayers. Interactionlly awareness of taxpayers moderating tax sanctions does not affect the compliance of corporate taxpayers, awareness of taxpayers moderating tax authorities services have a significant effect on compliance with corporate taxpayers.

The Influence of Good Corporate Governance, Intellectual Capital on Intellectual Capital Disclosure with Financial Performance as an Intervening Variable SOEHARNO, Lina Hadiputranti; DAITO, Apollo
International Journal of Environmental, Sustainability, and Social Science Vol. 5 No. 6 (2024): International Journal of Environmental, Sustainability, and Social Science (Nov
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v5i6.1253

The objective to be achieved in this study is to test how the influence of Good Corporate Governance, Intellectual Capital on Intellectual Capital Disclosure with Financial Performance as an Intervening Variable. The population in this study is high-tech manufacturing companies listed on the Indonesia Stock Exchange. The research data was taken from the Indonesia Stock Exchange website for the period 2017 - 2019. The research method used is causal research, with multiple linear regression analysis methods. The sampling technique used purposive sampling and the data analysis technique used E-Views 11. The results of the study showed that (1) Good Corporate Governance, which is proxied by Institutional Ownership, the Proportion of Independent Audit Committees has a significant positive effect on Intellectual Capital Disclosure, (2) Good Corporate Governance, which is proxied by the Proportion of Independent Commissioners, does not have an effect on Intellectual Capital Disclosure, (3) Good Corporate Governance, which is proxied by Managerial Ownership and Intellectual Capital, has a significant negative effect on Intellectual Capital Disclosure, (4) Financial Performance is unable to mediate the relationship between GCG and Intellectual Capital Disclosure, Financial Performance mediates the relationship between Intellectual Capital and Intellectual Capital Disclosure.

Pengaruh Ukuran Perusahaan, Leverage, Tata Kelola Terhadap Manajemen Laba Dengan Nilai Perusahaan Sebagai Variabel Moderasi (Studi Kasus Pada Perusahaan Perbankan di Filipina, Indonesia, Malaysia, dan Singapura Tahun 2018-2022) Septiadi, Tri Pria; Daito, Apollo
Jurnal Ilmu Manajemen Terapan Vol. 6 No. 3 (2025): Jurnal Ilmu Manajemen Terapan (Januari - Februari 2025)
Publisher : Dinasti Review Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar

Penelitian ini mengkaji pengaruh ukuran perusahaan, leverage, dan tata kelola terhadap manajemen laba dengan nilai perusahaan sebagai variabel moderasi. Fokus penelitian ini adalah pada perusahaan-perusahaan perbankan yang beroperasi di Filipina, Indonesia, Malaysia, dan Singapura selama periode 2018 hingga 2022, dengan menggunakan data yang diperoleh dari laporan tahunan perusahaan. Metode yang digunakan adalah pendekatan kausal untuk menguji hipotesis mengenai pengaruh variabel independen terhadap variabel dependen. Temuan penelitian mengungkapkan bahwa manajemen puncak memiliki dampak signifikan terhadap praktik manajemen laba, menyoroti pentingnya keputusan strategis yang diambil oleh pimpinan perusahaan. Ukuran perusahaan juga berpengaruh signifikan, di mana perusahaan yang lebih besar cenderung lebih sering terlibat dalam manipulasi laporan keuangan akibat kompleksitas operasional yang lebih tinggi. Sebaliknya, leverage menunjukkan pengaruh negatif yang signifikan, yang mengindikasikan bahwa perusahaan dengan ketergantungan utang tinggi lebih terbatas dalam praktik manajemen laba karena adanya tekanan keuangan. Selain itu, nilai perusahaan berperan sebagai variabel moderasi yang mempengaruhi hubungan antara manajemen puncak, ukuran perusahaan, dan leverage terhadap manajemen laba, yang bergantung pada kondisi nilai perusahaan yang ada.

INFLUENCE OF COMPANY AGE, GOOD CORPORATE GOVERNANCE, PRACTICES AND FINANCIAL PERFORMANCE ON INTERNET FINANCIAL REPORTING (IFR) (Empirical Study on Company LQ45 Year 2017 - 2019) Rosa, Asri Mustika; Daito, Apollo
Jurnal Apresiasi Ekonomi Vol 13, No 2 (2025)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31846/jae.v13i2.929

Financial reporting on the internet is voluntary. There are no specific regulations governing IFR disclosure, so there is a gap in IFR practices between companies. This causes differences in the quality of reporting submitted by companies on their websites. The primary objective of this study is to investigate how the age of a company, effective corporate governance practices, and financial performance impact the extent of Internet Financial Reporting (IFR) disclosure. The data for this study was gathered from www.idx.co.id and company websites. The target population consisted of companies listed in the LQ45 index during August 2019. The sampling method employed was purposive sampling, resulting in 28 out of 45 companies meeting the criteria for inclusion in the study sample. Multiple regression analysis using SPSS 27 software was utilized to analyze the data. The findings of the study suggest that leverage plays a significant role in determining the level of Internet Financial Reporting (IFR) disclosure, while factors such as company age, Good Corporate Governance practices, and profitability do not seem to have an impact on the extent of IFR disclosure.

The effect of transfer pricing, earnings management, and company size on tax avoidance: Managerial ownership analysis Paulus, Hendro; Tarmidi, Deden; Daito, Apollo
Journal of Contemporary Accounting Volume 7 Issue 2, 2025
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol7.iss2.art1

This study investigates the effect of transfer pricing, earnings management, and firm size on tax avoidance, with managerial ownership as a distinguishing factor. Using a sample of 43 manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2023, the study employs panel data regression with the Common Effect Model. The results show a significant negative effect of transfer pricing on tax avoidance in companies without managerial ownership, indicating its use as an active tax avoidance strategy. Conversely, this effect is insignificant in firms with managerial ownership, suggesting greater caution due to reputational risks. Earnings management significantly affects tax avoidance in firms with managerial ownership, highlighting the dual role of managers as decision-makers and shareholders. Firm size, however, does not significantly influence tax avoidance across both types of ownership. These findings emphasize the moderating role of managerial ownership and support agency theory by illustrating how ownership structure shapes strategic financial behavior. This study contributes to the literature by offering a more nuanced understanding of tax avoidance practices in Indonesia’s manufacturing sector.

Determinant Earnings Quality, Size of Companies Registered In Indonesia, Malaysia, America and Singapore Alfarisy Rahersya, Revan; Daito, Apollo
Devotion : Journal of Research and Community Service Vol. 3 No. 14 (2022): Special Issue
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/dev.v3i14.304

The industrial revolution 4.0 at this time requires companies to interact directly with the global market. The intense global competition we are facing includes the economic sector which is growing rapidly accompanied by technological developments. The purpose of this research is to examine the influence of the factors that influence earnings quality. the data analysis technique used in this study is multiple linear regression analysis. The population in this study are companies listed on the Indonesia Stock Exchange, the Kuala Lumpur Stock Exchange, the United States Stock Exchange and the Singapore Stock Exchange. Data collection used a purposive sampling method, with a total sample of 52 with a quota of 13 samples for each country. The independent variables of this study are Leverage and Profitability, the dependent variable of this study is Earnings Quality. The results showed that the Leverage and Profitability variables had no effect on earnings quality in all categories of this study, while Size Companies were able to moderate the effect on earnings quality in Indonesia and Malaysia.

Empowerment of Local Government Officials in Managing Waste to Support Sustainable Development (Case Study in Lebak Regency) Fadjarenie, Agustin; Nugroho, Lucky; Utami, Wiwik; Mappayunki, Ratna; Daito, Apollo; Oktris, Lin; Andesto, Ronny; Yusoff, Yusliza Mohd; Muhammad, Zikri; Rosufila, Zuha
Amalee: Indonesian Journal of Community Research and Engagement Vol. 5 No. 2 (2024): Amalee: Indonesian Journal of Community Research and Engagement
Publisher : LP2M INSURI Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/amalee.v5i2.4620

The circular economy emerged as a response to the aspiration to realize sustainable development in anticipation of production and consumption pressures on natural resources and the environment. In this economic system concept, waste management is carried out optimally, where the result of recycling waste will be a value-added product while reducing waste residue. The objectives of the community service program are to provide solutions to waste management problems in Lebak Regency, provide alternative business development using appropriate technology so that there is an increase in the economy of the community in Lebak Regency, and at the same time, build disciplined behavior in maintaining the environment. This service method uses Participatory Action Research (PAR), which involves community members as co-researchers in identifying educational needs, developing strategies, and implementing solutions. Furthermore, the method used was through the delivery of socialization to participants in a hybrid manner. The socialization material includes (i) the importance of waste processing, (ii) how to sort waste, and (iii) economic added value from waste processing. The results of community service are in the form of solving problems the community faces by utilizing the expertise of relevant academicians related to waste management in Lebak Regency, West Java. Furthermore, the implication of this community service is to increase literacy and awareness among government officials about adequate waste management so that they can manage waste in their areas to reduce the negative impact of landfills.

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