Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi & Auditing Indonesia
Doddy Setiawan
Fakultas Ekonomi dan Bisnis, Universitas Sebelas Maret, Surakarta, Indonesia
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Dampak penggunaan e-filling terhadap kepatuhan wajib pajak: peran perilaku wajib pajak sebagai variabel mediasi Doddy Setiawan; Bobby Kurniawan; Payamta Payamta
Jurnal Akuntansi dan Auditing Indonesia Vol 22, No 1 (2018)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol22.iss1.art2

Abstract

This research aims at examining the effect of perception of the use of electronic filling (e-filling) on taxpayers’ compliance. Further, the study investigate the role of intention to use as mediating variable on the relation between perception of e-filling and taxpayers’ compliance. Perception of the use of e-filling divide into: perceived usefulness and perceived ease of use. Sample of the study are individual taxpayer with taxpayer registration number. The study conducted at regency at Central Java Province consist of Surakarta, Boyolali, Sukoharjo, Klaten and Karanganyar. The sample of the study consists of 750 taxpayers. The study use SEM analysis to test the hypothesis. The result of the study show that that both perceived usefulness and perceived ease of use have positive effect on taxpayers’ compliance and intention to behave mediate the relationship between perceived usefulness and perceived ease of use on taxpayers’ compliance.
Political Connection And Real Earnings Management: The Moderating Role Of Audit Quality And Foreign Ownership Fanya Jihan; Doddy Setiawan; Y Anni Aryani
Jurnal Reviu Akuntansi dan Keuangan Vol. 15 No. 1 (2025): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v15i1.31408

Abstract

Purpose – This study investigate the relationship between politically connected boards (PC) (both boards of directors [BODs] and supervisory boards [SBs]) and real earnings management (REM). This paper also discuss about the moderating role of audit quality (AQ) and foreign ownership (FO) on relationship between PC and REM. Methodology/approach – Quantitative research approach using data collection from annual reports and financial reports of listed manufacturing firm on the Indonesia Stock Exchange (IDX) for the last 3 years, from 2020 to 2022. Findings - The results showed that politically connected boards of directors and commissioners have a positive effect on real earnings management. Meanwhile, high audit quality and foreign share ownership as moderation can reduce earnings management behavior. The results support agency theory that political connections increase agency problems through earnings management practices, and good corporate governance suppresses management's deviant behavior Practical implications - The practical implications of this research include improving the quality of audits and internal controls, periodic checks, communication, reporting, and future research directions in the field of management control. These implications can be utilized by practitioners, organizations, shareholders, and researchers in avoiding earnings management behavior. Originality/value - The originality and novelty of this research lies in the addition of good corporate governance variables, foreign ownership as moderating variables
Co-Authors Bobby Kurniawan Fanya Jihan Payamta, Payamta Y Anni Aryani