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DETERMINAN PERSEPSI DALAM PENGAMBILAN KEPUTUSAN ETIS PENGGELAPAN PAJAK Dwianto Mukhtar Latif; Widya Ais Sahla
Riset Akuntansi Keuangan Vol 3, No 1 (2018): Jurnal RAK (Riset Akuntansi Keuangan)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v3i1.651

Penelitian ini bertujuan untuk menguji hubungan antara orientasi etis (ethical orientation) yang ditandai dengan idealisme dan relativisme dengan pengambilan keputusan etis dalam penggelapan pajak. Selain itu, penelitian ini juga ingin menguji faktor-faktor individual seperti gender dan tingkat religiusitas sebagai penentu pengambilan keputusan etis. Survey dilakukan dengan menggunakan kuisioner kepada mahasiswa Jurusan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Lambung Mangkurat. Teknik analisis yang akan digunakan adalah dengan regresi berganda. Hasil penelitian menunjukkan bahwa idealisme tidak terbukti berhubungan negatf dengan keputusan etis penggelapan pajak. Sedangkan relativisme yang juga merupakan unsur orientasi etis terbukti berhubungan positif dengan persepsi keputusan etis penggelapan pajak. Tingkat religiusitas terbukti berhubungan negatif dengan persepsi keputusan etis penggelapan pajak. Gender juga terbukti mempengaruhi persepsi keputusan etis penggelapan pajak dimana responden wanita terbukti 6.5% lebih tinggi menilai bahwa penggelapan pajak merupakan perilaku yang tidak etis dibandingkan dengan responden pria.

PENGARUH KUALITAS LAPORAN KEUANGAN TERHADAP TINGKAT PENERIMAAN KREDIT SERTA IMPLEMENTASI SAK ETAP Sarwani Sarwani; Rusma Nailiah; Dwianto Mukhtar Latif
Riset Akuntansi Keuangan Vol 4, No 1 (2019): April 2019
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v4i1.1378

Penelitian ini bertujuan untuk menguji pengaruh kualitas laporan keuangan terhadap tingkat penerimaan kredit dan untuk mengetahui sejauh mana kemungkinan penerapan SAK ETAP pada UMKM Industri Kreatif di Kota Banjarmasin. Survei dilakukan dengan melibatkan responden sebanyak 30 pelaku UMKM industri kreatif yang tersebar di Kota Banjarmasin dengan instrumen kuesioner. Teknik analisis yang digunakan adalah regresi linier berganda. Hasil penelitian menunjukkan bahwa kualitas laporan keuangan belum dapat dijadikan sebagai informasi yang andal bagi perbankan untuk pengambilan keputusan kredit. Sementara ukuran usaha, jaminan kredit, dan termin kredit mempunyai pengaruh positif terhadap tingkat penerimaan kredit. Hasil lainnya menunjukkan bahwa tingkat pemahaman pelaku UMKM masih sangat rendah sehingga menjadi kendala dalam penerapan SAK ETAP untuk pencatatan dan pelaporan keuangan UMKM industri kreatif. Pemberian informasi dan sosialisasi menjadi faktor yang berpengaruh terhadap pemahaman pelaku UMKM terkait SAK ETAP.

PENGUJIAN KUALITAS INFORMASI DAN ASIMETRI INFORMASI SEBELUM DAN SETELAH ADOPSI IFRS DI UNI EROPA Dwianto Mukhtar Latif
Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Vol 9 No 2 (2016): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol. 9 No. 2 September 2016
Publisher : SEKOLAH TINGGI ILMU EKONOMI NASIONAL (STIENAS) BANJARMASIN

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Abstract, This research aims to provide empirical evidence related to the influence of mandatory IFRS adoption on the information quality and information asymmetry. This research is an extension of the research Armstrong et al. (2010) about the positive reaction to the mandatory IFRS adoption process in the European Market associated with the perception that IFRS will improve the information quality and reduces information asymmetry. By using secondary data as many as 426 manufacturing firms obtained from the OSIRIS database includes data published financial statements and stock prices, this research compared the information quality and information asymmetry between prior period (2002-2004) and period after the IFRS adoption. The results provide that an increase in the information quality after the mandatory IFRS adoption in the EU. However, improving the information quality is not followed by a decrease in information asymmetry such as Ball’s (2006) opinion, and the results of this study showed that an increase in information asymmetry after mandatory IFRS adoption in the EU. As Hung and Subramanyam (2007) states that the accounting standards is not a major factor that can affect the quality of accounting information.

Determinants of Firm Value: A Study on Telecommunication Companies in Indonesia Alysia Oktaviany; Dwianto Mukhtar Latif
Indonesian Journal of Applied Accounting and Finance Vol. 1 No. 1 (2021): June
Publisher : P3M Politeknik Negeri Banjarmasin

This study was conducted to determine the effect of Return on Assets, Debt to Equity Ratio, Current Ratio, Total Assets Turnover and Company Size on Price to Book Value as a proxy for Firm Value in Telecommunication Companies Listed on the Indonesia Stock Exchange for the 2012-2017. The research method used is quantitative. The population in this study was all telecommunications sector companies listed on the Indonesia Stock Exchange in 2012-2017 (5 companies, 30 data). Samples were taken using the census technique. The data analysis technique used multiple linear regressions. The results of the research that have been carried out show that: (1) Return on Assets, Current Ratio and Company Size have no effect on Price to Book Value of Telecommunication Companies Listed on the Indonesia Stock Exchange for the 2012-2017 period; (2) Debt to Equity Ratio and Total Asset Turnover have a positive effect on Price to Book Value of Telecommunication Companies Listed on the Indonesia Stock Exchange for the 2012-2017

MEKANISME PEMBAYARAN PAJAK PENGHASILAN PASAL 22 PADA PT. RUKMINI MANDIRI Fahrizal Adiyatma; Fahmi Roy Dalimunthe; Dwianto Mukhtar Latif
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 2 No. 2 (2021)
Publisher : Universitas Lambung Mangkurat

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The purpose of the study is to determine the mechanism for payment of Income Tax Article 22 PT. RUKMINI MANDIRI and to find out the implementation of the collection of Income Tax article 22 with the updated provisions.The data analysis method used is descriptive method, which is one method of data analysis that describes or describes a data that has been collected without being intended to make a generalization conclusion or that can be applied to the general public.The results of the study found that the mechanism for paying Income Tax Article 22 by PT Rukmini Mandiri was in accordance with the applicable law. PT. Rukmini Mandiri pays Article 22 Income Tax when ordering goods to Pertamina. The payment was made by PT. Rukmini Mandiri the day before the ordered goods arrived at the gas station. Payment is made to a bank appointed by the Minister of Finance in the amount of the value of the goods ordered added to the amount of Income Tax Article 22 payable. The rates charged for PT. Rukmini Mandiri as a private gas station is 0.3% (zero point three percent) for BioSolar, Premium, Dexlite, Pertamax, Bulk, and Pertalite. The reporting of Income Tax Article 22 is carried out by Pertamina no later than the 20th after the end of the tax period for all gas stations.

Perceptions of Artificial Intelligence (AI) Usage on Auditor Judgment Widya Ais Sahla; Dwianto Mukhtar Latif
Indonesian Journal of Applied Accounting and Finance Vol. 3 No. 2 (2023): December
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v3i1.2106

This research aims to examine the relationship between perceptions of the use of Artificial Intelligence (AI) in audit practices and Auditor Judgment in financial audits. A survey method is used to involve students majoring in Accounting as respondents. Data was collected through a specially designed questionnaire and statistical analysis was used to test the hypothesis. The research results reveal that there is a significant influence between the perception of the use of AI in auditing and the auditor's ability to make judgments. Auditors who have a positive perception of AI tend to make more accurate judgments in evaluating the audit entity's financial reports. To the best of our knowledge, this is the first study that exploring a relationship that is still rarely explored in the literature, namely the influence of perceptions of the use of AI in auditing on the Auditor's Judgment ability. This research also provides new insights into how AI technology can contribute as a valuable tool in improving quality in the audit process

Perceptions of Artificial Intelligence (AI) Usage on Auditor Judgment Widya Ais Sahla; Latif, Dwianto Mukhtar
Indonesian Journal of Applied Accounting and Finance Vol. 3 No. 2 (2023): December
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v3i2.1371

This research aims to examine the relationship between perceptions of the use of Artificial Intelligence (AI) in audit practices and Auditor Judgment in financial audits. A survey method is used to involve students majoring in Accounting as respondents. Data was collected through a specially designed questionnaire and statistical analysis was used to test the hypothesis. The research results reveal that there is a significant influence between the perception of the use of AI in auditing and the auditor's ability to make judgments. Auditors who have a positive perception of AI tend to make more accurate judgments in evaluating the audit entity's financial reports. To the best of our knowledge, this is the first study that exploring a relationship that is still rarely explored in the literature, namely the influence of perceptions of the use of AI in auditing on the Auditor's Judgment ability. This research also provides new insights into how AI technology can contribute as a valuable tool in improving quality in the audit process.

Integrating Ibn Miskawaih’s Akhlak Philosophy Into Public Accountant Ethics: A Framework for Fraud Prevention Sahla, Widya Ais; Latif, Dwianto Mukhtar
Journal of Social Work and Science Education Vol. 5 No. 3 (2024): Journal of Social Work and Science Education
Publisher : Yayasan Sembilan Pemuda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52690/jswse.v5i3.1201

This study aims to formulate an alternative approach to fraud prevention by internalizing the ethical philosophy of Ibn Miskawaih into the professional behavior of accountants. The study is motivated by the continuing occurrence of fraud involving accountants, which indicates that existing ethical codes have not been fully effective in preventing unethical practices. This research uses a qualitative library method by reviewing relevant literature on Islamic moral philosophy, particularly the concept of akhlak, and relating it to the Basic Principles of Public Accountant Ethics. The results show that the integration of four core virtues, namely self restraint (al iffah), moral courage (as syaja’ah), wisdom (al hikmah), and justice (al ‘adalah), can strengthen ethical attitudes from within the individual. The novelty of this study lies in offering a philosophical and culturally grounded framework that complements existing ethical guidelines. This conceptual contribution provides a foundation for promoting value based ethical awareness in the accounting profession as a strategy for sustainable fraud prevention.

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