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All Journal Jurnal Ilmiah Akuntansi dan Humanika Jurnal Keuangan dan Perbankan Jurnal Pemberdayaan Masyarakat Madani (JPMM) SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SYUKUR (Jurnal Inovasi Sosial dan Pengabdian Masyarakat) Jurnal Ilmiah Wahana Akuntansi LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Sarwahita : Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmu Manajemen dan Akuntansi Terapan Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Karinov Jurnal Ilmiah Akuntansi Kesatuan Jurnal Akuntansi dan Keuangan Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Revenue : Jurnal Ilmiah Akuntansi DEDIKASI PKM International Journal of Engagement and Empowerment (IJE2) Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Journal Research of Social Science, Economics, and Management Jurnal Serambi Ekonomi dan Bisnis Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Jurnal Akuntansi, Perpajakan dan Auditing PENG: Jurnal Ekonomi dan Manajemen E-JURNAL AKUNTANSI Ekopedia: Jurnal Ilmiah Ekonomi Jurnal Ilmiah Cano Ekonomos
Nasution, Hafifah
Fakultas Ekonomi, Universitas Negeri Jakarta
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Journal : Current : Jurnal Kajian Akuntansi dan Bisnis Terkini

 1 
KONFLIK PERAN, AMBIGUITAS PERAN, MOTIVASI, DAN KOMPETENSI, BAGAIMANA PENGARUHNYA TERHADAP INDEPENDENSI AUDITOR INTERNAL PEMERINTAH: ROLE CONFLICT, ROLE AMBIGUITY, MOTIVATION, AND COMPETENCE, HOW IT INFLUENCES THE INDEPENDENCE OF GOVERNMENT INTERNAL AUDITORS Malvin Alianro Depari; Choirul Anwar; Hafifah Nasution
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 2 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.4.2.271-285

Abstract

This study aims to examine the effect of role conflict, role ambiguity, motivation, and competence on the independence of internal auditors. This study makes internal auditors who work at the Inspectorate General of the Ministry of Education, Culture, Research and Technology as the population. The type of data in this study is primary data, with data acquisition techniques through questionnaires. The total population in this study amounted to 284 and the sample used in this study was 76 respondents. The questionnaires distributed totaled 86 items and the questionnaires that were filled in totaled 76 items. The questionnaire data were analyzed using the Structural Equation Model Partial Least Square (SEM-PLS) results of this study indicate that role conflict, role ambiguity, and motivation have no effect on the independence of the government's internal auditors. Meanwhile, competence is proven to have a positive effect on the independence of the government's internal auditors. This study hopes that government internal auditors can continue to improve their competence in order to better understand their duties and roles at work which will also have an impact on increasing work motivation and independence of internal auditors.
KONFLIK PERAN, AMBIGUITAS PERAN, MOTIVASI, DAN KOMPETENSI, BAGAIMANA PENGARUHNYA TERHADAP INDEPENDENSI AUDITOR INTERNAL PEMERINTAH: ROLE CONFLICT, ROLE AMBIGUITY, MOTIVATION, AND COMPETENCE, HOW IT INFLUENCES THE INDEPENDENCE OF GOVERNMENT INTERNAL AUDITORS Depari, Malvin Alianro; Anwar, Choirul; Nasution, Hafifah
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 2 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.4.2.271-285

Abstract

This study aims to examine the effect of role conflict, role ambiguity, motivation, and competence on the independence of internal auditors. This study makes internal auditors who work at the Inspectorate General of the Ministry of Education, Culture, Research and Technology as the population. The type of data in this study is primary data, with data acquisition techniques through questionnaires. The total population in this study amounted to 284 and the sample used in this study was 76 respondents. The questionnaires distributed totaled 86 items and the questionnaires that were filled in totaled 76 items. The questionnaire data were analyzed using the Structural Equation Model Partial Least Square (SEM-PLS) results of this study indicate that role conflict, role ambiguity, and motivation have no effect on the independence of the government's internal auditors. Meanwhile, competence is proven to have a positive effect on the independence of the government's internal auditors. This study hopes that government internal auditors can continue to improve their competence in order to better understand their duties and roles at work which will also have an impact on increasing work motivation and independence of internal auditors.
KEPUTUSAN TRANSFER PRICING : PENGARUH BEBAN PAJAK, KONTRAK UTANG, DAN PROFITABILITAS: TRANSFER PRICING DECISIONS: THE EFFECT OF TAX EXPENSE, DEBT CONTRACTS, AND PROFITABILITY Mulyani, Dinda; Pahala, Indra; Nasution, Hafifah
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 5 No. 1 (2024): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.5.1.35-51

Abstract

Transfer pricing is the practice of determining the price of goods, services, or assets transferred from one company to another company that has a linkage or special relationship. Transfer pricing can be done either by affiliated companies integrated under the same management or by different companies but have a special relationship, both at the domestic and international levels. The aim of this research is to test the influence of tax burdens, debt contract, and profitability on transfer pricing decision in energy sector companies that listed at Indonesia Stock Exchange. Sample selection was using purposive sampling with final sample 19 companies and 57 observation from 2020-2022. This research uses panel data regression analysis. The choice of this technique is because the research data is a panel that combines cross section and time series data types. The tool used to support data analysis in this study is Eviews software. The result shows that tax burdens have an influence on transfer pricing decision, while debt contact and profitability have not influence on transfer pricing decision. This is due a business decision driven by impact of the COVID-19 pandemic that cause the economy collapse
Co-Authors Adinda Chairunnisa Afifah Dwi Aprillia Agista Aliffioni Agista, Dhea Liesdi Agustin, Stevani Aji Ahmadi Sasmi Anisyah, Sarah Siky Argie Destri Rahmani Armeliza, Diah ATI SUMIATI, ATI Balit Aplasi, Theresia Sondang Callista, Winona Bianda Choirul Anwar Choirul Anwar Choirul Anwar Chris Meytaliana, Adellia Christian Wiradendi Wolor Daffa Hamzah Polontalo Dendy, Muhamad Fadly Affilla Depari, Malvin Alianro Dian Anita Nuswantara Dicky Iranto Djoewita, Djoewita Douglas Douglas Dwi Handarini Dwi Handarini, Dwi Dwi Saputri, Retno Erika Takidah Erika Takidah Etty Gurendrawati Etty Gurendrawati Etty Gurendrawati Etty Gurendrawati, Etty Friyanto, Friyanto Hamidah . Hera Khairunnisa Hera Khairunnisa Hidayat, Nurdin I Gusti Ketut Agung Ulupui Ika Febrilia Indah Muliasari Indira Julianty Indra Pahala Julianty, Indira Khairunnisa, Hera khusnul khotimah Kurniati, Fitrina Lysa Nur Awalianti Maharani Putri Salsabila Malvin Alianro Depari Marina Astati, Tri Marsellisa Nindito, Marsellisa Maulana Amirul Adha Maulida, Meisa Misyka Qalbiya Nugrha Ikhsani Muhammad Satrio Wibisono Muhammad Zairin, Gentiga Muliasari, Indah Mulyani, Dinda Mulyani, Heni Musyaffi, Ayatulloh Michael Noviani, Dian Septi Nugroho, Adnan Wisnu Nur Awalianti, Lysa Nuramalia Hasanah Nursyamsyiyah, Vivi Parameswari, Anggraeni Eka Petrolis Nusa Perdana, Petrolis Nusa Polontalo, Daffa Hamzah Prameswari, Rahma Dyah Putri, Yadiva Nicauri Herning Rabihah, Adzrah Rachman, Hasyim Radina Angganis Rahmasari, Reinetta Ramadhani, Adrian Pasha Rania Az Zahra Raya Sulistyowati Respati, Dwi Kismayanti Riafajri Mitayaningtyas Rida Prihatni Rr Sri Kartikowati Saptono, Ari Sari, Wulan Iyhig Ratna Sasmi, Aji Ahmadi Sefi Amalia Agustin Selfiah, Selfiah Sidabutar, Joy Darlene Siregar, M. Edo S. Sugangga, Fannie Sumitro, Daffa Putra Kedua Tri Marina Astati Trisanti, Miana Unggul Purwohedi Wibisono, Muhammad Satrio Winona Bianda Callista Wirnawati, Farah Wirologo, Haryo Kuncoro Yunika Murdayanti Yunisha Kurnia Akbar Zakaria, Adam Zeny Antika