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All Journal Jurnal Mirai Management Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan SEIKO : Journal of Management & Business EQIEN - JURNAL EKONOMI DAN BISNIS MABIS: Manajemen dan Bisnis Jurnal Bina Akuntansi Jurnal Ekonomi International Journal of Asian Business and Management (IJABM) International Journal of Educational and Life Sciences (IJELS)
Grace T. Pontoh
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Public Health Social Sciences Other

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PERBEDAAN PERILAKU ETIS AUDITOR DAN KUALITAS AUDIT DALAM ETIKA PROFESI (Studi Terhadap Peran Faktor-Faktor Individual: Lama Pengalaman Kerja, Gender, Jenis Profesi Akuntan) ST. RAMLAH; SYAMSU ALAM; RATNA AYU DAMAYANTI; GRACE T. PONTOH
Jurnal Mirai Management Vol 5, No 1 (2020)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (208.498 KB) | DOI: 10.37531/mirai.v5i1.613

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui secara empiris apakah terdapat perbedaan perilaku etis dan kualitas audit faktor-faktor individualnya yaitu Perilaku etis antara auditor senior dan auditor yunior, antara auditor pria dengan auditor wanita dan antara akuntan public, akuntan pendidik dan akuntan pemerintah. Penelitian ini merupakan penelitian kuantitatif dimana pendekatan yang digunakan pada penelitian ini mengacu pada studi komparatif dengan perumusan hipotesis yang bersifat komparasi antara dua sampel yang independen,yakni terkait perbedaan perilaku etis dan perbedaan kualitas audit dari lamanya bekerja, gender dan profesi, Hasil penelitian menunjukkan variable perilaku etis menyimpulkan pada aspek pengalaman bahwa tidak terdapat perbedaan perilaku etis antara auditor junior maupun auditor senior, begitupula dilihat dari persfektif gender tidak ada perbedaan perilaku etis antara laki-laki dan perempuan, maupun dilihat dari aspek profesi akuntan, tidak ada perbedaan perilaku etis antara akuntan public, akuntan pendidik dan akuntan pemerintah. Begitu pula pada variable kualitas audit dari segi pengalaman memperlihatkan bahwa tidak ada perbedaan kualitas audit antara junior dan senior, dari sudut pandang gender juga tidak terdapat pebedaan kualitas audit antara laki-laki dan perempuan, begitupun jika dilihat dari aspek profesi akuntansi juga tidak terdapat perbedaan kualitas audit antara akuntan public, akuntan pendidik dan akuntan pemerintah. Kata Kunci: Perilaku etis auditor, kualitas audit, pengalaman kerja, gender dan profesi akuntan
THE EFFECT OF SHARE OWNERSHIP STRUCTURE ON THE RISK OF EXPROPRIATION IN COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Muh. Abdi Imam; Gagaring Pagalung; Grace T. Pontoh
Journal of Management and Business Vol 15, No 2 (2016): SEPTEMBER 2016
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jmb.v15i2.69

Abstract

Studies of the risks of expropriation has been done by researchers, there is no consistency in the results of these studies because of differences in the characteristics of companies in each country. The research aimed at examining empirically the effect of the share ownership structure towards the expropriation risk on the companies registered in Indonesia Stock Exchange in the period of 2010-2014. The research was conducted by downloading the financial  report summary of the nonfinancial companies. Samples selected were as many as 61 non-financial companies registered in Indonesia Stock Exchange in the period of 2010-2014. The data were analysed by the quantitative approach, namely by the multiple linear regression analysis using SPSS 21. The result of the  simultaneous test indicates that the share ownership structure has the effect on the expropriation risk. Partially, the institusional and public ownership have the negative effect on the expropriation risk, and the individual ownership has the positive effect on the expropriation risk. The expropriation risk carried out by the controlling share holders on the non-controlling share holders is smaller than the share ownership by the institutional and public ownerships because it can act as the monitoring party on the management performance as the company’s managementKeywords: institutional ownership, public ownership, individual ownership, and expropriation risk.
ANALISIS PERSEPSI PEMAMFAATAN SISTEM INFORMASI KOMANDAN SIKD PADA PROVINSI DAN KABUPATEN/KOTA SULAWESI Grace T. Pontoh; Mushar Mustafa
Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 6 No 1 (2013): Jurnal BPPK (printed version)
Publisher : Badan Pendidikan dan Pelatihan Keuangan - Kementerian Keuangan Republik Indonesia

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

Abstract

Local Financial Information System National data Management and and communication (Komandan SIKD) is a web-based information system used by the local government to deliver data and information to the central goverment. Howewer, since its launching in december 2010, there are only a few local government using the 2011 KOMANDAN SIKD Information system. The Purpose of this research is to analyze factors which affect the KOMANDAN SIKD information system usage from the perspective of system user, The approach used in this research is quantitative with closed questionnaire method and placement of individuals as analysis unit . The result shows that TAM variabels have significant corelation with the intention pof using KOMANDAN SIKD, whereas the behavior control perception variabels is a TPB variable which does not share any significant corelation with the intention of using KOMANDAN SIKD . As such, the benefit of KOMANDAN SIKD information System are received by its users, in this case the local government, but the intention of using such system is curently hindered by the limited knowledge , capabilities and resources.
Analysis Of Accounting Information Systems (SIA) In Preventing Froud Nur Sandi Marsuni; Iien Rohmatunnisa; Nirwani Nirwani; Grace T. Pontoh; Mediaty Mediaty
SEIKO : Journal of Management & Business Vol 4, No 2 (2021): July - December
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v5i2.1912

Abstract

Artikel ini bertujuan untuk menelaah secara kritis implementasi sistem informasi akuntansi (SIA) dalam mendeteksi Fraud melalui tinjauan literatur yang luas. Aspek penting yang akan dibahas dalam artikel ini mencakup substansi pentingnya pengiplementasian sistem informasi akuntansi (SIA) dalam mendeteksi Fraud. Adapun metodologi yang digunakan dalam penelitian ini adalah tinjauan pustaka sistematis diikuti dengan analisis literature review. Penggunaan sistem informasi akuntansi membantu perusahaan dalam mendeteksi dan mencegah Fraud. Karena dalam sistem sistem informasi akuntansi terdapat sebuah sistem yang terintegrasi kesemua defisi kerja sehingga tanggung jawab akan terstruktur dengan baik dan jelas. Penggunaan sistem informasi akuntansi mendorong tata kelola perusahaan yang lebih baik yang menguntungkan bisnis serta memberikan lebih banyak informasi kepada investor dan meningkatkan kemampuan kinerja keuangan perusahaan. Semakin tinggi kinerja sistem informasi akuntansi, semakin besar identifikasi kecurangan akuntansi Kata Kunci: Accounting Information Systems (SIA), Preventing Froud
IMPLEMENTASI BIG DATA ANALYSTICS DALAM PRAKTIK AUDIT PADA PERUSAHAAN: LITERATURE REVIEW Sayidah Maryam Sinosi; Refor Moerdianto; Grace T. Pontoh; Mediaty Mediaty
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 1 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (198.786 KB) | DOI: 10.34308/eqien.v11i1.690

Abstract

This study aims to determine the benefits of implementing big data analytics in auditing practices in companies. The design of this research is Sistematic Literature Review (SLR) uses a narrative method. The results show that through its capabilities, big data can maximize the forensic audit function to detect fraud. This can then be an answer to overcome agency problems that arise due to fraud. It is known that one of the factors that hinders auditors from detecting fraud is that the auditors have limitations in analyzing various unstructured data and non-financial data (such as contract details, meeting results, news related to management, and so on). This problem can be overcome by auditors by utilizing big data, through the function of data analytics tools.
ANALISIS PERILAKU PENGGUNAAN QUICK RESPONSE CODE INDONESIAN STANDARD SEBAGAI MEDIA PEMBAYARAN PAJAK KENDARAAN BERMOTOR Amalia Nur Akhmadani; Grace T. Pontoh; Darwis Said
Jurnal Bina Akuntansi Vol. 12 No. 1 (2025): Jurnal Bina Akuntansi Volume 12 Nomor 1 bulan Januari 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v12i1.685

Abstract

Penggunaan sistem teknologi menjadi salah satu aspek yang semakin berkembang, khususnya pada penggunaan QRIS sebagai media pembayaran. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi perilaku penggunaan QRIS sebagai media pembayaran pajak kendaraan bermotor pada Kantor SAMSAT Makassar I menggunakan Technology Acceptance Model (TAM) dengan dua konstruk utama, yaitu persepsi kegunaan dan persepsi kemudahan penggunaan serta variabel moderasi kesukarelaan dan pengalaman. Penelitian ini menggunakan data primer yang diperoleh dari kuesioner yang disebarkan ke wajib pajak pengguna QRIS sebanyak 100 orang. Hasil penelitian menunjukkan jika persepsi kegunaan tidak berpengaruh signifikan dan persepsi kemudahan penggunaan berpengaruh signifikan terhadap perilaku. Kesukarelaan mampu memoderasi hubungan antara persepsi kegunaan dan persepsi kemudahan penggunaan terhadap perilaku, sedangkan pengalaman tidak menunjukkan efek moderasi yang signifikan.
The Effect of Company Size, Corporate Governance, and Capital Intensity on Tax Aggressiveness Alicia Sugoro; Grace T. Pontoh; Sri Sundari
Jurnal Ekonomi Vol. 14 No. 03 (2025): Jurnal Ekonomi, 2025
Publisher : SEAN Institute

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

Abstract

Companies implement various tax strategies to optimize their tax obligations. This study aims to prove and analyze the effect of company size, independent board of commissioners, institutional ownership, and capital intensity on tax aggressiveness. The data in this study are secondary data obtained from the Indonesia Stock Exchange website. The data collected and met the criteria using purposive sampling technique amounted to 47 energy sector companies for two periods. The data was processed with multiple linear regression analysis. The results of this study indicate that: (1) Institutional ownership has a significant effect on tax aggressiveness; (2) Capital intensity has a significant effect on tax aggressiveness; (3) Company size has no significant effect on tax aggressiveness; (4) Independent board of commissioners has no significant effect on tax aggressiveness; (5) Simultaneously, company size, independent board of commissioners, institutional ownership, and capital intensity have a significant effect on tax aggressiveness.
Analysis of the Role of Accountants in the Development of Enterprise Resource Planning Systems in the Era of Industrial Revolution 4.0 Panglewai, Dave Dominic; Indrijawati, Aini; Rahmawati; Grace T. Pontoh
International Journal of Asian Business and Management Vol. 3 No. 1 (2024): February, 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijabm.v3i1.8121

Abstract

This study aims to analyze the role of accountants in the development of ERP systems in the 4.0 era. Accountant roles as strategist, ERP expert, IT expert and communicator. This study uses qualitative methods with data collection techniques, namely interviews. Data validation was checked using the triangulation method. The research results show that (1) the role of the accountant as a strategist functions to review the company's system and then develop a strategy for the development of the company's system; (2) the accountant's role as an ERP expert serves as a monitor that oversees and controls the company's systems; (3) the role of the accountant as an IT expert serves to provide accounting data information in the company's system; (4) the role of accountants as communicators does not have much effect because they have been replaced by artificial intelligence functions in company system applications
The Effect of E-Filing System Implementation, Understanding of Taxation, and Facilitating Conditions on Taxpayer Compliance Chelsea Anggriawan; Grace T. Pontoh; Syarifuddin Rasyid
International Journal of Educational and Life Sciences Vol. 2 No. 7 (2024): July 2024
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijels.v2i7.2181

Abstract

The study's findings demonstrate that the implementation of the e-Filing system has a favorable and substantial impact on taxpayer compliance. This suggests that better e-Filing system installation will result in higher taxpayer compliance. Tax knowledge has a favorable and considerable impact on taxpayer compliance. This implies that a taxpayer with a better understanding of taxes will be more compliant because they will know what happens to them if they don't file their taxes on time. Facilitating circumstances also have a good and substantial impact on taxpayer compliance. This suggests that when the tax office provides higher-quality services, taxpayer compliance will rise.
Analysis of System Quality, Information Quality, and Service Quality on E-Filing User Satisfaction Nur Magfira Awaliah.F; Kartini; Grace T. Pontoh
International Journal of Educational and Life Sciences Vol. 2 No. 8 (2024): August 2024
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijels.v2i8.2413

Abstract

E-filing is a tax reporting system using an Annual Tax Return (SPT) that is conducted electronically. This study aims to test and analyze the success of the e-Filing system using the Information System Success Model approach by DeLone & McLean (2003). The data used in this study is primary data collected through questionnaires, with a total sample of 70 individual taxpayers registered as employees at the Bulukumba Tax Office. The measurement variables used include system quality, information quality, service quality, and user satisfaction. The results show that information quality has a positive and significant effect on user satisfaction, and service quality also has a positive and significant effect on user satisfaction. This research can contribute to tax authorities in developing electronic systems to facilitate taxpayers in filing their tax returns. It also highlights the importance of information quality and service quality in the use of the e-filing system to ensure that taxpayers feel satisfied in fulfilling their tax obligations.
Co-Authors Alicia Sugoro Amalia Nur Akhmadani Chelsea Anggriawan Darwis Said Gagaring Pagalung Iien Rohmatun Nisa Indrijawati, Aini KARTINI Laksono Trisnantoro Mediaty Muh. Abdi Imam Mushar Mustafa Nirwani Nirwani Nur Magfira Awaliah.F Nur Sandi Marsuni Panglewai, Dave Dominic Rahmawati Ratna Ayu Damayanti Refor Moerdianto Sayidah Maryam Sinosi ST Ramlah Sundari, Sri Syarifuddin Rasyid