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All Journal Jurnal Minds: Manajemen Ide dan Inspirasi Jurnal Iqtisaduna Islamic Accounting and Finance Review
Puspita Hardianti Anwar
Universitas Islam Negeri Alauddin Makassar
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Mining Companies Tax Avoidance Investigation by the Company Characteristics and CSR: Company Size as the Moderating Variable Muhammad Wahyuddin Abdullah; Jupaing jupaing; Puspita Hardianti Anwar; Hadriana Hanafie
Jurnal Minds: Manajemen Ide dan Inspirasi Vol 8 No 1 (2021): June
Publisher : Management Department, Universitas Islam Negeri Alauddin Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/minds.v8i1.20250

Abstract

This research aims to find the influence of capital intensity, sales growth, and CSR on tax avoidance and its strengthened impact on company size. The population in this study is all mining companies listed on the Indonesia Stock Exchange in 2014-2018. Determination of research samples based on purposive sampling method with a total of 85 data. Logistics regression analysis with MRA test with the strengthening company size. The results showed that capital intensity, sales growth, andCSRsignificantly positively affected tax avoidance. In addition, the results of this study also show that company size strengthens sales growth andCSRon tax avoidance with a significant favorable influence, and company size cannot strengthen capital intensity on tax avoidance.
PENGARUH AUDIT TENURE DAN TEKANAN KLIEN TERHADAP INDEPENDENSI AUDITOR DENGAN KOMITMEN PROFESIONAL SEBAGAI VARIABEL MODERASI Nur Afnitasary Nasir; Andi Wawo; Puspita Hardianti Anwar
ISAFIR: Islamic Accounting and Finance Review Vol 2 No 2 (2021): ISAFIR Volume 2 No. 2 Desember 2021
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v2i2.26008

Abstract

This research is intended to determine the effect of tenure audits and client pressure on auditor independence. In addition, this study also wants to know how to influence professional commitment as a moderation of the relationship between tenure audit and client pressure on the independence of auditors in KAP in makassar and Gowa. This research is a quantitaf study using a descriptive approach of the population in this study is the Public Accounting Firm in Kab. Gowa and Makassar. The sample in this study is an Auditor who works in KAP Gowa and Makassar. The data analysis techniques in this study are multiple regression and regression analysis moderation with interaction approaches. The results of the hypothesis in this study showed that audit tenure had a significant positive effect on the auditor's independence and client pressure had a significant negative effect on the auditor's independence.
PENGARUH ROLE CONFLICT DAN ROLE AMBIGUITY TERHADAP KINERJA AUDITOR DENGAN KECERDASAN EMOSIONAL SEBAGAI VARIABEL MODERASI Hamdan Husain; Andi Wawo; Puspita Hardianti Anwar
ISAFIR: Islamic Accounting and Finance Review Vol 3 No 1 (2022): ISAFIR Volume 3 No. 1 Juni 2022
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v3i1.29148

Abstract

This study aims to study the impact of role conflict and role ambiguity on the performance of auditors with emotional intelligence as the moderator (study conducted in public accounting firms in Makassar and Gowa Regency). This research is a quantitative research. The population in this study are auditors working in the Makassar City area and Gowa Regency. The sampling technique uses random sampling. The sample in this study amounts to 56 auditors. The data used is raw data. Data analysis adopts multiple regression analysis and adjusted regression analysis with absolute difference method. The research results show that role conflict and role ambiguity have a significant negative impact on auditor performance. The analysis of the moderating variables by the absolute difference method shows that emotional intelligence cannot adjust the role conflict and role ambiguity in auditor performance.
ANALYSIS DETERMINATS OF EARNINGS MANAGEMENT MANUFACTURING COMPANIES LISTED ON THE IDX Lince Bulutoding; Memen Suwandi; Puspita Hardianti Anwar; Nur Rahmah Sari; Nur An'nizar Kadir
Jurnal Iqtisaduna Prosiding International Conference on Islamic Economics and Business 2019
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v1i1.11804

Abstract

This study aims to examine the variables that are determinants of earnings management in manufacturing companies both direct effect and indirect effect on the IDX. The type of this study is a quantitative. The population of the study is manufacturing companies listed on the IDX in 2015-2017. The study used data obtained from Purposive sampling method of the company's financial statements accessed through www.idx.com (N=81). Data analysed by Structural Equation Modeling (SEM) using AMOS program. The study found that firm size directly had no significant effect on tax avoidance, sales growth directly had a significant effect on tax avoidance, tax avoidance directly had a significant effect on earnings management. Firm size directly had no effect on earnings management, sales growth directly had a significant effect on earnings management. Firm size does not affect earnings management through tax avoidance. While Sales growth has a significant effect on earnings management through tax avoidance. The implications of this study are: provide input for company practitioners to be more careful in conducting earnings management because they should not be considered as an effort to Tax avoidance by the relevant agencies. This study can help investors in analyzing financial statements in order to understand the practice of earnings management conducted by companies with the aim of tax avoidance that will have a long impact on the continuity of the company. This study provides information for agencies involved in determining policies in the capital market.
REVEALING CREATIVE ACCOUNTING PRACTICES: A PROFESSIONAL ETHICS PERSPECTIVE: Indonesia Puspita Hardianti Anwar
ISAFIR: Islamic Accounting and Finance Review Vol 3 No 1 (2022): ISAFIR Volume 3 No. 1 Juni 2022
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v3i1.29029

Abstract

From the perspective of professional ethics, this study tries to look at the efforts made by auditors or accountants to find innovative accounting procedures. It is descriptive qualitative research that is being employed. This study examines the effectiveness of the auditor's professional code of ethics in identifying dishonest business practices. As the primary method for gathering data for this study, semi-structured interviews were used along with observation, documentation, and triangulation. The corporation constantly encounters different dangers known as business risk when doing its commercial activities. Fraud risk, which is categorized as an integrity risk, is included in this. The disclosure of innovative accounting techniques is governed by the accountant's code of ethics. It will be simpler for auditors to spot fraud if they possess integrity, objectivity, professional competence and accuracy, confidentiality, and professional demeanor. because they are truly aware of their responsibilities. also the dangers that would result from the auditor not disclosing the fraud. Keywords: Creative Accounting, Professional Ethics
Co-Authors Abdullah, Muhammad Wahyuddin Andi Wawo Andi Wawo Damayanti, Elok Hamdan Husain Jupaing jupaing Lince Bulutoding Memen Suwandi Nur Afnitasary Nasir Nur An'nizar Kadir Nur Rahmah Sari