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The Effect Of Profesional Ethics, Time Budget Pressure, Professional Skepticsm On Audit Quality Krisdayanti, Monica Indah; Andesto, Ronny; Praptiningsih, Praptiningsih
Jurnal Ilmiah Akuntansi Kesatuan Vol 8 No 3 (2020): JIAKES Edisi Desember 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i3.392

This study aims to examine the effect of professional ethics, time budget pressure, professional skepticism on audit quality. The population in this study was auditors working at BPK Republic of Indonesia. Sampling was carried out using the puruposive method. The data analysis used in this study used the PLS program with a significance level of 5%. The results of this study indicate that (1) professional ethics has a significant effect on audit quality, (2) time budget pressure has no significant effect on audit quality, (3) professional skepticism has no significant effect on audit quality. Keywords: Professional Ethics; Time Budget Pressure; Professional Skepticism; Audit Quality

Accrual-Based Accounting Application, Information Technology, HR Competencies, Organizational Commitment on the Financial Statements’ Quality M. Kholiq Ansyori; Ronny Andesto
Interdisciplinary Social Studies Vol. 1 No. 6 (2022): Special Issue
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/iss.v1i6.148

Background: Financial statements are the government's primary accountability equipment and sharing data with outsiders and stakeholders to address the extent of the efficiency of the organization's economic resources. Thus, good quality financial statements are needed to increase public confidence and accountability. Aim: This research aims to find out the effect of the accrual-based accounting application, utilization of information technology, human resource competence, and organizational commitment to the quality of financial statements with indicators of budget implementation performance as moderate variables (Satker survey in the Directorate General of Binwasnaker and K3). Method: This study is a quantitative study with census methods of 12 Work Units in the Directorate General of Binwasnaker and K3 as respondents. The tools used in this study used PLS-SEM. The research data used came from answers to questionnaires distributed to respondents. The results of the data assessment and analysis using structural equation modeling with alternative methods partial least square. Findings: Accrual-based accounting, information technology utilization, HR competence have a significant positive effect on the quality of financial statements while organizational commitment does not have a significant positive effect on the quality of financial statements and budget implementation performance indicators do not moderate the relationship of each variable of accrual-based accounting application, utilization of information technology, HR competence and organizational commitment to the quality of financial statements.

Analisis Sistem Pengendalian Internal (Internal Control System) Pada Aktivitas Penerimaan Dan Pengeluaran Kas Pada Perusahaan (Studi Kasus Pada PT. X) Andrean Titus; Ronny Andesto; Yoyoh Guritno
Jurnal Syntax Transformation Vol 1 No 08 (2020): Jurnal Syntax Transformation
Publisher : CV. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jst.v1i8.120

Penelitian ini bertujuan untuk mengetahui sistem pengendalian internal (internal control system) pada aktivitas penerimaan kas serta pengeluaran kas yang ada pada perusahaan PT. X, apakah sistem pengendalian internal yang dilakukan sudah berjalan dengan baik atau belum. Untuk teori yang digunakan dalam kegiatan penelitian ini adalah teori dari Mulyadi. Serta metode yang digunakan untuk penelitian ini adalah deskriptif kualitatif dengan pendekatan studi kasus dan menggunakan paradigma interpretif, Teknik analisa data yang digunakan pada saat proses penelitian yaitu berupa wawancara, observasi dan dokumentasi dengan informan kunci dan juga informan pendukung. Hasil dari penelitian ini adalah bahwa PT. X masih belum memenuhi beberapa unsur pengendalian internal, karena masih adanya praktek yang belum sesuai dengan pustaka atau kajian teori yang ada. Dimana, masih terdapat perangkapan tugas yang dilakukan oleh bagian akuntansi dan keuangan (bendahara) serta unit audit internal yang ada diperusahaan juga dirangkap oleh bagian akuntansi. Praktek seperti ini dikhawatirkan dapat memberi peluang bagi oknum yang tidak bertanggung jawab untuk melakukan penyelewangan terhadap aset atau kas perusahaan, sehingga dapat merugikan perusahaan. Tetapi terlepas dari beberapa kekurangan tersebut, PT. X secara keseluruhan sudah memiliki suatu sistem pengendalian internal yang cukup baik.

Carbon Emission Disclosure Ditinjau dari Nilai Perusahaan, Leverage dan Media Exposure Syahida Ayu Laksani; Ronny Andesto; Dwi Jaya Kirana
Studi Akuntansi dan Keuangan Indonesia Vol 3 No 2 (2020): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.3.2.145-164

Penelitian ini ditujukan untuk mengetahui faktor perusahaan melakukan pengungkapan informasi sukarela emisi karbonnya ditinjau dari nilai perusahaan, leverage, dan media exposure. Sampel penelitian datang dari perusahaan sektor non keuangan yang listing sahamnya di Bursa Efek Indonesia selama periode 2015-2018. Metode purposive sampling digunakan untuk pemilihan sehingga terkumpul sebanyak 23 perusahaan. Uji hipotesis menggunakan SPSS 25 dan dengan model analisis regresi linear berganda. Penelitian ini menunjukkan bahwa nilai perusahaan dan media exposure tidak memiliki pengaruh pada pengungkapan emisi karbon perusahaan. Sedangkan leverage terbukti berpengaruh negatif pada pengungkapan emisi karbon, dimana perusahaan dengan leverage yang tinggi akan lebih cenderung tidak mengungkapkan pengungkapan informasi emisi karbonnya.

Does The Owner Characteristic Affect Sustainability Disclosure And Firm’s Performace? (Empirical Evidence From The Indonesia Stock Exchange) Ronny Andesto; Zuhal Maftuh Ahnan; Akhmad Saebani
Dinasti International Journal of Management Science Vol. 4 No. 1 (2022): Dinasti International Journal of Management Science (September - October 2022)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijms.v4i1.1406

The purpose of this study was to examine the effect of the characteristics of ownership (institutional, foreign, and government) on the sustainability disclosure level and its implications for firm performance. The population of this study is all companies listed on the Indonesia Stock Exchange during 2016-2020. Purposive sampling was used to determine the sample. Data from 35 companies were obtained for hypothesis testing. Path analysis with SPSS v. 25 is used to data processing. The results show that the institutional ownership has a significant and positive effect on the level of sustainability disclosure. Meanwhile, the foreign and government ownership have significant and negative effect on the level of sustainability disclosure. Furthermore, the institutional, foreign, government ownership and sustainability disclosure level have no significant effect on firm performance.

The Effect Of Profitability, Leverage And Sales Growth On Tax Avoidance With The Size Of The Company As A Moderation Variable Sriyono Sriyono; Ronny Andesto
Dinasti International Journal of Management Science Vol. 4 No. 1 (2022): Dinasti International Journal of Management Science (September - October 2022)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijms.v4i1.1408

Taxes are the embodiment of the largest contribution to the development of a country including Indonesia, on the other hand, many taxpayers, especially companies, consider taxes to be a burden that can reduce income, so there are still many taxpayers who try to carry out tax avoidance activities. The purpose of this study is to determine the effect of profitability, leverage and sales growth on tax avoidance with the size of the company as a moderation variable. In this study, tax avoidance was measured using the Effective Tax Rate. The samples used in this study came from consumer goods industry sector companies listed on the Indonesia Stock Exchange during the 2016-2019 period. The sampling in this study used the purposive sampling method and obtained 32 companies as samples. The analysis method used is multiple regression analysis with the help of eviews 12 software. From this study, results were obtained that showed profitability had a significant negative effect on tax avoidance. Meanwhile, leverage and sales growth have no effect on tax avoidance.This research also shows the results that the size of the company is able to strengthen the negative influence of the profitability relationship on tax avoidance, but the size of the company cannot moderate the relationship between leverage and sales growth against tax avoidance.

The Effect Of Profesional Ethics, Time Budget Pressure, Professional Skepticsm On Audit Quality Monica Indah Krisdayanti; Ronny Andesto; Praptiningsih Praptiningsih
Jurnal Ilmiah Akuntansi Kesatuan Vol 8 No 3 (2020): JIAKES Edisi Desember 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i3.392

This study aims to examine the effect of professional ethics, time budget pressure, professional skepticism on audit quality. The population in this study was auditors working at BPK Republic of Indonesia. Sampling was carried out using the puruposive method. The data analysis used in this study used the PLS program with a significance level of 5%. The results of this study indicate that (1) professional ethics has a significant effect on audit quality, (2) time budget pressure has no significant effect on audit quality, (3) professional skepticism has no significant effect on audit quality. Keywords: Professional Ethics; Time Budget Pressure; Professional Skepticism; Audit Quality

The Effect of Tax Socialization, Tax Knowledge and Taxpayer Awareness with Tax Sanctions as a Moderation Variable on Individual Taxpayer Compliance (Empirical Study on Taxpayers Registered at KPP Pratama Cibinong West Java) Abbas Abdul Rachman Assegaf; Ronny Andesto
Jurnal Multidisiplin Madani Vol. 3 No. 5 (2023): May, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/mudima.v3i5.2909

Tax Socialization's Impact An empirical study on taxpayers enrolled at the Cibinong Pratama Tax Service Office in West Java examined the relationship between tax knowledge, taxpayer awareness, and tax sanctions as moderating factors on individual taxpayer compliance (supervised by Dr Ronny Andesto, SE, MM). At KPP Pratama Cibinong in West Java, this study aims to ascertain the impact of Tax Socialization, Tax Knowledge, and Taxpayer Awareness with Tax Sanctions as a moderating variable. 130 individual taxpayers registered at KPP Pratama Cibinong in West Java received questionnaires distributing the primary data. Between February and April 2020, the survey was carried out. The Partial Least Square (PLS) software was used to analyze the data. The study's findings indicate that tax socialization has a significant positive impact on individual taxpayer compliance, tax knowledge has a significant positive impact on individual taxpayer compliance, and tax payer awareness has no significant positive impact. Socialization of taxation moderated by sanctions has no significant impact on compliance with individual taxpayers, and knowledge of tax moderated by sanctions has no significant impact either

The Determinant of Tax Compliance in Indonesia (Experience in E-Commerce Environment) Sulastri Sulastri; Ronny Andesto; Lin Oktris
Journal Research of Social Science, Economics, and Management Vol. 3 No. 1 (2023): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v3i1.523

The characteristics of e-commerce transactions that are fast, cross national borders, and present business model innovations that are increasingly developing raise new challenges in terms of taxation. The purpose of this research is to investigate the influence of the self-assessment system, tax socialization, and tax administration modernization on tax awareness and its implications for taxpayer compliance. The population in this study consists of taxpayers engaged in online trading (e-commerce). The data analysis technique employed in this research is quantitative, utilizing the Partial Least Squares Structural Equation Modeling (PLS-SEM) approach. The findings of this study indicate that the self-assessment system has a significant impact on tax awareness, tax socialization significantly affects tax awareness, and tax administration modernization has a significant influence on tax awareness. Furthermore, the self-assessment system significantly influences taxpayer compliance, tax socialization has a significant impact on taxpayer compliance, and tax administration modernization significantly affects taxpayer compliance. The study concludes that higher levels of self-assessment system, tax socialization, and tax administration modernization lead to increased tax awareness. Additionally, as tax awareness levels increase, taxpayer compliance also tends to rise.

The Effect Of Profesional Ethics, Time Budget Pressure, Professional Skepticsm On Audit Quality Monica Indah Krisdayanti; Ronny Andesto; Praptiningsih Praptiningsih
Jurnal Ilmiah Akuntansi Kesatuan Vol. 8 No. 3 (2020): JIAKES Edisi Desember 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i3.392

This study aims to examine the effect of professional ethics, time budget pressure, professional skepticism on audit quality. The population in this study was auditors working at BPK Republic of Indonesia. Sampling was carried out using the puruposive method. The data analysis used in this study used the PLS program with a significance level of 5%. The results of this study indicate that (1) professional ethics has a significant effect on audit quality, (2) time budget pressure has no significant effect on audit quality, (3) professional skepticism has no significant effect on audit quality. Keywords: Professional Ethics; Time Budget Pressure; Professional Skepticism; Audit Quality

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