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All Journal Jurnal Reviu Akuntansi dan Keuangan JURNAL AKUNTANSI DAN AUDITING UNEJ e-Proceeding Kinerja: Jurnal Ekonomi dan Manajemen Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan JOURNAL OF APPLIED MANAGERIAL ACCOUNTING BUDGETING : Journal of Business, Management and Accounting Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Akuntansi AKUNESA Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Jurnal Ilmu Akuntansi Mulawarman (JIAM) Media Riset Akuntansi Auditing & Informasi Journal of Accounting and Taxation
Zaki Fakhroni
Universitas Mulawarman
Religion Arts Humanities Economics, Econometrics & Finance Education Social Sciences Other

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Pengaruh Enivironmental Cost terhadap Eko-Efisiensi dengan Environmenta Disclosure sebagai Pemediasi Novriana, Annisa Ulya; Fakhroni, Zaki
JURNAL AKUNTANSI DAN AUDITING Volume 19, Nomor 1, Tahun 2022
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.19.1.116-134

Abstract

This research aims at analyzing influence of environmental cost on the eco-efficiency, environmental cost on the environmental disclosure, environmental disclosure on the eco-efficiency, and environmental disclosure as mediator on influence of environmental cost towards the eco-efficiency. The population of this research were manufacturing and coal-mining companies listed in Bursa Efek Indonesia in the period of 2012-2018. Using a purposive sampling method there were 8 companies as samples and 56 data set were obtained. The data analysis techniques used were, path analysis, and hypothesis test. The results of this research indicate that environmental cost is positively and significantly influence the eco-efficiency, environmental cost positively and significantly influences the environmental disclosure, environmental disclosure positively and significantly influences the eco-efficiency, and environmental disclosure partially mediates the effect of environmental cost on the eco-efficiency.
Persepsi Wajib Pajak Tentang Kualitas Infrastuktur Jalan dan Jembatan terhadap Kemauan Membayar Pajak dengan Transparansi Informasi sebagai Variabel Moderasi Febriani, Aulia; Fakhroni, Zaki
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 2 (2024): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

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Abstract

The purpose of this research is to obtain empirical evidence on taxpayers' perceptions of the influence of road and bridge infrastructure quality on tax payment willingness with information transparency as a moderating variable. This type of research is quantitative using primary data and purposive sampling method with a total of 130 respondents. Data analysis uses SEM-PLS assisted by SmartPLS Version 3 program. The results of this research provide empirical evidence that: (1) Taxpayers' perception of road infrastructure quality influences tax payment willingness; (2) Taxpayers' perception of bridge infrastructure quality does not influence tax payment willingness; (3) Information transparency does not affect tax payment willingness; (4) Information transparency cannot moderate the relationship between taxpayers' perception of road infrastructure quality and tax payment willingness; (5) Information transparency cannot moderate the relationship between taxpayers' perception of bridge infrastructure quality and tax payment willingness. Keywords: Information Transparency, Road And Bridge Infrastructure Quality, Taxpayers' Perception, Willingness To Pay Taxes.
THE EFFECT OF AUDIT MARKET COMPETITION ON EARNINGS MANAGEMENT WITH AUDITOR INDUSTRY SPECIALIZATION AS A MODERATING VARIABLE Zaki Fakhroni; Triani Putri, Irfi Ade
Media Riset Akuntansi, Auditing & Informasi Vol. 24 No. 1 (2024): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v24i1.18512

Abstract

This study aims to analyze the effect of audit market competition on earnings management, by considering auditor industry specialization as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2022. To test this relationship, this study uses financial statement data from 75 manufacturing companies listed on the Indonesia Stock Exchange in the 2018-2022 period. The sample of this study was selected using purposive sampling method. Data analysis was performed using the IBM SPSS 25 analysis tool and using moderated regression analysis to test the hypothesis. The results showed that competition in the audit market has a negative and significant effect on earnings management. This indicates that the higher the level of competition in the audit market, the lower the occurrence of earnings management. This study also found that auditor industry specialization has a significant positive effect in moderating the relationship between audit market competition and earnings management.
The Effect of Understanding Tax Regulations on Taxpayer Compliance with the Business Development Service Program as a Moderation Variable Anisa, Nur; Fakhroni, Zaki
Journal of Accounting and Taxation Vol. 5 No. 1 (2025): Journal of Accounting and Taxation
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jat.v5i1.2514

Abstract

This study aims to determine the relationship between understanding tax regulations and taxpayer compliance moderated by the business development service program at KPP Pratama Samarinda Ilir. The population in this study were Individual Taxpayers of Micro, Small and Medium Enterprises (MSMEs) registered at KPP Pratama Samarinda Ilir, using the purposive sampling method, there were 78 respondents. The data collection method used a questionnaire. Data analysis used SmartPLS Version 4.1.0.6. Based on the results of the study, empirical evidence was obtained that (1) understanding tax regulations has a positive and significant effect on taxpayer compliance. (2) The business development service program has a positive but insignificant effect in moderating the relationship between understanding tax regulations and taxpayer compliance
Pengaruh Kepemilikan Perusahaan Keluarga Terhadap Tax Avoidance Yang Terdaftar Di Bursa Efek Indonesia Meirelyn, Chelsea; Fakhroni, Zaki
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol. 8 No. 3 (2023): September
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jiam.v8i3.13729

Abstract

Bagi perusahaan, pajak merupakan beban yang dapat mengurangi laba yang akan diterima. Sedangkan itu berbanding terbalik dengan yang diinginkan perusahaan, yaitu memaksimalkan laba dan meminimalkan beban. Maka dari itu perusahaan diduga akan memanfaatkan loopholes yang terdapat di peraturan perpajakan di Indonesia. Penelitian ini menganalisis pengaruh kepemilikan perusahaan keluarga terhadap tax avoidance. Variabel independen dalam penelitian ini adalah Kepemilikan Perusahaan Keluarga yang diproksikan dengan FAM. Sedangkan variabel dependen dalam penelitian ini ialah Tax Avoidance yang diproksikan dengan ETR. Populasi dalam penelitian ini ialah perusahaan property and real estate yang terdaftar di BEI. Penelitian ini menggunakan metode dokumentasi berupa laporan keuangan tahunan dan laporan tahunan perusahaan (annual report) periode 2019-2022 yang diperoleh dari situs resmi Bursa Efek Indonesia (www.idx.co.id) dan situ resmi masing-masing perusahaan.
Co-Authors ALFINI MARYANTI LIU Alfini Maryanti Liu Dwi Risma Deviyanti FEBRIANI, AULIA Felisitas Defung Hairiyah Hairiyah Hikmawati, Miya Nova Indra Suyoto Kurniawan Inna Dwi Rohmasari Irwansyah Irwansyah - Irwansyah Irwansyah Irwansyah Irwansyah Irwansyah Irwansyah Kartika Aprilia Ivani Lewi Malisan Liu, Alfini Maryanti Meirelyn, Chelsea Miya Nova Hikmawati Nadhifa Chairunnisa Pattipawaej Nidia Amanta Sari Novriana, Annisa Ulya Nur Anisa Nurul Shafika Ray Sihab Said Adfan Saptiani, Aprilia Dwi Selpiyanti, Selpiyanti Siti Nur Aliza Triani Putri, Irfi Ade Yana Ulfah Yulia Tri Cahyani