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All Journal Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi
Christy, Lovena
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Pengendalian Internal, Moralitas Individu, Ketaatan Aturan Akuntansi Terhadap Kecenderungan Kecurangan Akuntansi Christy, Lovena; Christy Susanto, Lovena; Carolina, Yenni
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 2 No 1 (2022): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Februari 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1398.743 KB) | DOI: 10.56870/ambitek.v2i1.36

Abstract

In Indonesia, the issue of accounting corruption and fraud is still a serious problem because cases of accounting corruption and fraud continue to increase every year. This study was made to examine the effect of internal control, individual morality, and obedience to accounting rules on the tendency of accounting fraud. This research was conducted at a service company in the city of Bandung. One hundred respondents participated in this study. The results of this study indicate that internal control, individual morality, and obedience to accounting rules have a significant negative effect on the tendency of accounting fraud. This study aims to contribute to companies to overcome these problems both in theory and practice. This study provides contributions related to internal control, individual morality, compliance with accounting rules, and the tendency of accounting fraud. Furthermore, for service companies in the city of Bandung, this research can be used to prevent accounting fraud.
Pengaruh Transfer Pricing dan Profitabilitas terhadap Penghindaran Pajak Perusahaan Publik Sektor Pertambangan di Indonesia Christy, Lovena; Julianetta, Vennecia; Excel, Alexander; Tantya, Fiorin; Kristiana, Stefanie; Salsalina, Ita
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 2 No 1 (2022): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Februari 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (712.507 KB) | DOI: 10.56870/ambitek.v2i1.37

Abstract

This study was conducted to examine the effect of transfer pricing and profitability on tax avoidance. The independent variables used are transfer pricing and profitability. While the dependent variable is tax avoidance as measured by using the effective tax rate (ETR). The population in this study are all mining companies in the energy and raw material sub-sector listed on the Indonesia Stock Exchange (IDX) during the 2018-2020 period. Determination of the sample using purposive sampling method and obtained a sample of 140 companies. The results of the study indicate that transfer pricing has a significant negative effect on tax avoidance. While profitability has a positive effect on tax avoidance
Co-Authors Christy Susanto, Lovena Excel, Alexander Ita Salsalina Lingga Julianetta, Vennecia Kristiana, Stefanie Tantya, Fiorin Yenni Carolina