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MADE DUDY SETYAWAN
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Economics, Econometrics & Finance

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PENGARUH TRANSAKSI HUBUNGAN ISTIMEWA TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SEKTOR NON KEUANGAN YANG TERDAFTAR DI BEI TAHUN 2012-2015 ZUBAIDAH, LILIK; DUDY SETYAWAN, MADE
Jurnal Akuntansi AKUNESA Vol 6, No 1 (2017): AKUNESA (September 2017)
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Tax is the largest source of state revenue. The difference of importance between taxpayer and government cause occurrence tax avoidance, one of them through a related party transactions. This research aims to examine the effect of related party transactions (sale, purchase, and loan transactions) toward tax avoidance as measured by effective tax rate. This research uses quantitative research type. The population in this research includes non-financial sector companies listed on Indonesia Stock Exchange from 2012 until 2015 with purposive sampling as sampling method. The result of multiple linear regression analysis shows that related party transaction-sales and related party transaction-loan haven?t effect on tax avoidance. While related part transaction-purchase have effect on tax avoidance.
PENGARUH UNSUR-UNSUR SISTEM PENGENDALIAN MUTU KAP TERHADAP KUALITAS HASIL AUDIT SINGGIH PERMANA, HENDRA; DUDY SETYAWAN, MADE
Jurnal Akuntansi AKUNESA Vol 7, No 1 (2018): AKUNESA (September 2018)
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ABSTRACT This study aims to determine the effect of the elements of Public Accountant Firm?s quality control system on the quality of audit results. The population in this study is Public Accountant Firm in Surabaya, with samples of this study are being chosen by using nonprobality sampling method. The analyze method in this study uses Structural Equation Modeling (SEM) with Partial Least Square approach using Warp PLS 6 test tool. The results of the study indicate that the elements of leadership responsibility, acceptance and sustainability of relationships with clients, and the conduct of audits have an influence on the quality of audit results. While the elements of the provisions of professional ethics, human resources, and monitoring have no effect on the quality of audit results. KeyWords: Quality Control System, Auditing, Public Accountant Firm, Audit .Quality
PENGARUH INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI AYU DWI LESTARI, DYAH; DUDY SETYAWAN, MADE
Jurnal Akuntansi AKUNESA Vol 7, No 1 (2018): AKUNESA (September 2018)
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ABSTRACTKnowledge-based industry, competing by using innovation as the creation of its own value for products or services. The banking and insurance industry is an industry that utilizes the knowledge and human resources that are owned to create innovations to create value for the products or services produced. This study aims to determine the effect of intellectual capital on firm value and determine the effect of intellectual capital on firm value by using profitability as a moderating variable. The sample uses banking and insurance companies listed on the Indonesia Stock Exchange (IDX) for the 2013-2016 period. Analysis of research data with Moderated Regression Analysis. The results of the study show that intellectual capital has an effect on company value and profitability can moderate the relationship between intellectual capital and firm value.Keywords: Intellectual Capital, Firm Value, Profitability
APLIKASI THEORY OF PLANNED BEHAVIOUR : KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN DI KOTA SURABAYA DWI PANGESTIE, DHEA; DUDY SETYAWAN, MADE
Jurnal Akuntansi AKUNESA Vol 8, No 1 (2019): AKUNESA (SEPTEMBER 2019)
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This purpose of this study was determine the effect of variables contained in the Theory of Planned Behaviour, namely attitudes, subjective norms, behavioural control, and intention of taxpayer compliance. The object under study is the land and building taxpayer in Surabaya. The sample was 138 Land and Building taxpayers. The study was conducted using questionnaire with data analysis Structural Equation Model (SEM) approach based on Partial Least Square (PLS) with the WarpPLS 3.0 application. The result show that attitudes, subjective norms, and behavioral control has a positive effect on intention. Intention and behavioural control has a positive effect on land and building tax compliance. Keywords: Attitudes; Subjective Norms; Behavior Control; Intention; Land and Building Taxpayer Compliance
Co-Authors AYU DWI LESTARI, DYAH DWI PANGESTIE, DHEA LILIK ZUBAIDAH SINGGIH PERMANA, HENDRA