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All Journal Jurnal Kajian Akuntansi EAJ (ECONOMICS AND ACCOUNTING JOURNAL)
Yuliana Gunawan
Maranatha Christian University
Economics, Econometrics & Finance

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Pengaruh Ukuran Kinerja Keuangan terhadap Perilaku Permainan Anggaran melalui Persepsi Keadilan Prosedural Tioe SeTin; Yuliana Gunawan; Ilham Pranata
Jurnal Kajian Akuntansi Vol 4, No 1 (2020): JUNI 2020
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v4i1.3329

Abstract

AbstractThe purpose of this study is to examine the role of mediating perceptions of procedural fairness on the influence of financial performance measures on the budget gaming behaviour. This study uses a quantitative approach with a survey method (questionnaire) to 101 division managers of manufacturing companies in West Java with snowballing technique. Data analysis using Partial Least Square Warp PLS 3.0 techniques. The results show that financial performance measures negatively affect the perception of procedural fairness; perceptions of procedural fairness negatively affect the budget gaming behaviour; perceptions of procedural fairness mediate the effect of financial performance measures on the budget gaming behaviour. This result implies that performance measures have an impact on perceptions of fairness and dysfunctional behavior of the budget. This study also contributes to the enrichment of the management control system literature, because it explains the link between the use of financial performance evaluations and the dysfunctional behavior of the budget.Keywords: Budget gaming behaviour; Financial performance measures; Procedural fairnessAbstrakTujuan kajian ini adalah menguji peran mediasi persepsi keadilan prosedural pada pengaruh ukuran kinerja keuangan terhadap perilaku permainan anggaran. Studi ini menggunakan pendekatan kuantitatif dengan metode survei (kuesioner). Teknik snowballing digunakan untuk menentukan sampel responden, yaitu dengan proses bergulir dari satu manajer ke manajer lain dan diperoleh 101 kuesioner yang dapat diolah dari 15 perusahaan manufaktur di Jawa Barat. Analisis data menggunakan teknik Partial Least Square WarpPLS 3.0. Hasil menunjukkan bahwa ukuran kinerja keuangan berpengaruh negatif terhadap persepsi keadilan prosedural; persepsi keadilan prosedural berpengaruh negatif terhadap perilaku permainan anggaran; persepsi keadilan prosedural memediasi pengaruh ukuran kinerja keuangan terhadap perilaku permainan anggaran. Hasil ini memberikan implikasi bahwa ukuran kinerja berdampak pada persepsi keadilan dan perilaku disfungsional anggaran. Studi ini berkontribusi praktik, yaitu bahwa sistem evaluasi kinerja berperan penting dalam mengelola rasa keadilan karyawan dan berdampak pada perilaku disfungsional karyawan. Studi ini juga berkontribusi memperkaya literatur sistem pengendalian manajemen, karena menjelaskan kaitan antara penggunaan evaluasi kinerja keuangan dengan perilaku disfungsional anggaran.Kata kunci: Keadilan prosedural; Permainan anggaran; Ukuran kinerja keuangan
Different Influence Analysis of Sunset Policy and Tax Amnesty to the Retailer/ Small and Medium Sized Enterprise Individual Taxpayer Compliance (in the Region of Majalaya Tax Office, Bandung City) Yuliana Gunawan; Lidya Agustina; Enrico Goiyardi
EAJ (Economic and Accounting Journal) Vol 2, No 2 (2019): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (506.552 KB) | DOI: 10.32493/eaj.v2i2.y2019.p133-140

Abstract

As we all know, tax is one of the most essential source of a state income which reaches up to 70% of the total. The target of tax payment has always increased every year, together with the increasing need of state expenses. Many breakthrough has been made since the onset of tax reformation in 2002 in order to facilitate the tax payers in fulfilling their duty as well as to reach the target of tax proceeds.One of those breakthrough is Sunset Policy, and the other is Tax Amnesty. The Population used in this research is non -employee individual taxpayer enlisted in the Tax Office of Majalaya, Bandung City, using qualitative data (the primary data obtained from questionnaire result). Sampling data drawn from simple random sampling method. Data analysis method used is the Simple Regression analysis which has passed the validity, reliability and classical assumption tests combined t-test.The result of this research shows that there is a significant influence of both Sunset Policy and Tax Amnesty variable to the tax compliance of the individual tax payer, with the Sunset Policy conveys greater impact than the latter.Key words: tax amnesty, sunset policy, tax compliance of the individual tax payer
Co-Authors Enrico Goiyardi Ilham Pranata Lidya Agustina Se Tin