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Pengaruh Nasionalisme Dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Dengan Kesadaran Wajib Pajak Sebagai Variabel Intervening Michelle, Gavrilla; Kristanto, Septian Bayu
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 3 No. 3 (2023): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (Sept 2023)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v3i3.662

Taxes are the largest source of revenue in the state budget, where awareness and compliance are needed from taxpayers in order to obtain maximum state revenue. But in fact, even though taxpayers are obedient in paying taxes, awareness within taxpayers themselves is still lacking. This research aims to test whether taxpayers awareness and 2 other factors, which are nationalism and tax knowledge, can influence taxpayers compliance. The method used in this research is a quantitative method. The sample in this research were employee class students at universities in DKI Jakarta. Research data will later be obtained through distributing questionnaires with the sampling technique used, is stratified random sampling. The results from this research showed that: (1) nationalism has a significant and positive effect on taxpayers compliance, (2) tax knowledge has a significant and positive effect on taxpayers compliance, (3) taxpayers awareness has an insignificant and positive effect on taxpayers compliance, (4) nationalism has an insignificant and positive effect on taxpayers awareness, (5) tax knowledge has a significant and positive effect on taxpayers awareness.

FAKTOR PENGUNGKAPAN EMISI KARBON DAN KINERJA LINGKUNGAN PADA PERUSAHAAN ENERGI Felisia Juliani; Diana Madeline Parapat; Septian Bayu Kristanto
Jurnal Riset Akuntansi dan Keuangan Vol. 20 No. 2 (2024): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis Universitas Kristen Duta Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.v20i2.59

ABSTRACT This research aims to analyze the factors of carbon emission disclosure. The determinants used are profitability, company size, and leverage. The determinants of carbon emissions disclosure were tested for their impact on environmental performance. The companies used as samples in this research are energy companies in Indonesia. The research results show that leverage is negatively significant on carbon emissions disclosure. Meanwhile, profitability has a significant positive impact on environmental performance. Increasing environmental performance shows that the company implement sustainable community development efforts. Keywords: profitability, leverage, carbon emissions, environmental performance. ABSTRAK Penelitian ini bertujuan untuk menganalisis faktor dari pengungkapan emisi karbon. Faktor yang digunakan adalah profitabilitas, ukuran perusahaan, dan leverage. Pengungkapan emisi karbon dan faktornya juga akan diuji dampaknya terhadap kinerja lingkungan. Perusahaan yang digunakan sebagai sampel dalam penelitian ini adalah perusahaan energi di Indonesia. Hasil penelitian menunjukkan bahwa leverage memiliki dampak negatif dan signifikan terhadap pengungkapan emisi karbon. Sedangkan profitabilitas berdampak positif signifikan terhadap kinerja lingkungan. Peningkatan kinerja lingkungan menunjukkan bahwa perusahan melakukan usaha pengembangan masyarakat secara berkelanjutan. Kata kunci: profitabilitas, leverage, emisi karbon, kinerja lingkungan.

Pengaruh Independensi Auditor, Kompetensi Auditor, Fee Audit, dan Audit Tenure terhadap Kualitas Audit Yosua, Yosua; Kristanto, Septian Bayu
Journal of Public and Business Accounting Vol. 2 No. 2 (2021): July - December
Publisher : Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/jopba.v2i2.276

Penelitian ini menunjukkan beberapa kasus yang berkaitan dengan kualitas audit oleh auditor. Oleh karena itu, penelitian ini bertujuan untuk menguji pengaruh independensi auditor, kompetensi auditor, fee audit, dan masa audit terhadap kualitas audit oleh auditor pada kantor akuntan publik di Indonesia. Populasi sampel dalam penelitian ini adalah kantor akuntan publik di Indonesia dari 17 kota dan 55 kantor akuntan publik. Sampel penelitian ditentukan dengan menggunakan metode kuesioner dengan jumlah sampel sebanyak 101 tanggapan. Data penelitian dianalisis dengan menggunakan metode Structural Equation Modeling (SEM). Hasil penelitian menunjukkan independensi auditor berpengaruh negatif terhadap kualitas audit, sedangkan kompetensi auditor, fee audit, dan tenur audit berpengaruh positif terhadap kualitas audit.

PENGARUH FINANCIAL STABILITY, GOOD CORPORATE GOVERNANCE DAN INTERNAL CONTROL TERHADAP FRAUDULENT FINANCIAL FRAUD Angelin, Debora; Kristanto, Septian Bayu
Jurnal Penelitian Akuntansi (JPA) Vol. 6 No. 1 (2025): APRIL
Publisher : Universitas Pelita Harapan

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This research aims to examine the influence of financial stability, good corporate governance, and internal control on fraudulent financial fraud. This research is quantitative research. The data used is secondary data from company annual reports, obtained from each company's website. The population in this research is state-owned companies (BUMN) that are still operating in Indonesia. The sampling method in this research uses a purposive sampling method which produces a sample of 20 state-owned companies using annual reports and having complete data as required by the variables used for the 2021-2023 period. The method used to analyse the data is panel logistic regression analysis. The research results show that the Nagelkerke R Square value is 0.191, which means that financial stability, good corporate governance and internal control can explain 19.1% of fraudulent financial fraud and the rest is influenced by other variables outside this research. The test results show that: (1) financial stability has no effect on fraudulent financial fraud, (2) good corporate governance has no effect on fraudulent financial fraud, and (3) internal control reduces indications of fraudulent financial fraud.

PENGARUH PENGETAHUAN MENDETEKSI KEKELIRUAN, PENGALAMAN AUDITOR, PROFESIONALISME AUDITOR, DAN RISIKO AUDIT TERHADAP PENENTUAN TINGKAT MATERIALITAS Susanto, Vinsen Revelin; Kristanto, Septian Bayu
Jurnal Penelitian Akuntansi (JPA) Vol. 6 No. 1 (2025): APRIL
Publisher : Universitas Pelita Harapan

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The purpose of this study to analyze the influence of knowledge of error detection, auditors’ experience, professionalism, and audit risk on materiality-level considerations. This study uses primary data collected from questionannaire using google form as the tools to help collect data by broadcasting it through email and peers. The population of this study is auditors who works at accounting firms in the city of Jakarta and the sampling technique used for this study is purposive sampling, there are two requirment for the sample and it needs to meet both requirments, which is they are an auditor that works at accounting firms in the city of Jakarta and at one point make a judgement to set the materiality level on financial statement level or on account level. The type of data used in this study is quantitative with multiple linear reggresion to analyze the relation between variables. The results show that knowledge of error detection, auditors’ experience, professionalism, and audit risk simultaneously have a significant influence on materiality-level considerations. Knowledge of error detection, auditors’ experience, professionalism, and audit risk partially have a positive and significant influence on materiality-level considerations.

Pengaruh Pengetahuan Mendeteksi Kekeliruan, Pengalaman Auditor, Profesionalisme Auditor, Dan Risiko Audit Terhadap Penentuan Tingkat Materialitas Susanto, Vinsen Revelin; Kristanto, Septian Bayu
Accounting Student Research Journal Vol 4 No 2 (2025): ASRJ - September 2025
Publisher : Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62108/asrj.v4i2.10777

Penelitian ini bertujuan untuk menguji pengaruh pengetahuan mendeteksi kekeliruan, pengalaman auditor, profesionalisme, dan risiko audit terhadap penentuan tingkat materialitas. Penelitian ini menggunakan data primer yang dikumpulkan melalui penyebaran kuesioner dengan menggunakan media google form lalu disebarkan melalu email dan kolega. Populasi penelitian ini adalah para auditor yang bekerja pada kantor akuntan publik di wilayah Jakarta dan teknik sampel yang digunakan pada penelitian ini adalah purposive sampling yaitu pengambil sampel yang telah memenuhi dua kriteria yaitu seorang auditor yang bekerja di kantor akuntan publik yang berlokasi di jakarta dan pernah melakukan penentuan tingkat materialitas baik dalam level laporan keuangan maupun level saldo akun. Penelitian ini menggunakan jenis data kuantitatif dan pengujian antar variabel dilakukan dengan menggunakan analisis regresi linear berganda. Hasil penelitian ini menunjukan bahwa variabel pengetahuan mendeteksi kekeliruan, pengalaman auditor, profesionalisme, dan risiko audit berpengaruh secara simultan terhadap penentuan tingkat materialitas. Variabel pengetahuan mendeteksi kekeliruan, pengalaman auditor, profesionalisme, dan risiko audit secara parsial berpengaruh positif terhadap penentuan tingkat materialitas.

MENDETEKSI PERILAKU FRAUD LAPORAN KEUANGAN DENGAN THEORY OF PLANNED BEHAVIOR (STUDI EMPIRIS PADA INDUSTRI PERBANKAN) Christina, Lienai; Kristanto, Septian Bayu
Jurnal Akuntansi Kontemporer Vol. 11 No. 1 (2019)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v11i1.2071

This study aim to examine factors that determined the intention towards fraud in financial statements in banking industry. Based on UU Perbankan No. 10 tahun 1998, banking industry are perceived to be safeguarded from fraud occurrences. On the other side, this study intends to examine the relevance of the theory of planned behavior in measuring intention and behavior towards fraud. A total of 158 questionnaires were collected. Structural equation modelling was used to test the model. The Findings indicates that attitude, subjective norms, and perceived behavioral control are influenced intention to fraud financial statements with R2 value 0.92. Thus, intention influenced behavior with R2 value 0.89. This study proved that if respondents are favor of financial statements fraud, so their intention strongly committed to financial statements fraud. Therefore, more positive intention to commit fraud leads behavior in financial statement fraud.

PENGARUH SOSIALISASI PERPAJAKAN, KESADARAN WAJIB PAJAK, DAN ADANYA SANKSI PAJAK TERHADAP KEPATUHAN PERPAJAKAN BAGI PROSPECTIVE TAXPAYER Vionita, Vionita; Kristanto, Septian Bayu
Jurnal Akuntansi Kontemporer Vol. 10 No. 2 (2018)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v10i2.2217

The aim of this study is to analyze the effect of taxation socialization, taxpayer awareness and the tax sanctions on tax compliance for prospective taxpayers. The prospective taxpayers are defined as future taxpayers who the subjective obligations as taxpayers begin since they are borned. But, since they have no the tax object, they donot have the tax obligation. This study uses students domiciled in Jakarta as pop-ulation. The sampling method used is convenience sampling. The survey method is used to collect data. The data used in this study is 301 questionairs. The results show that the taxation socialization on the tax compliance for prospective taxpayers is significant and positive. But, the taxpayer awareness and tax sanctions have no effect on tax compliance for prospective taxpayers statistically.

STRATEGI PENGHINDARAN PAJAK PERUSAHAAN SEBELUM DAN SELAMA MASA PANDEMI Angelina, Angelina; Margaretha, Margaretha; Budiman, Rivan; Kristanto, Septian Bayu; Hartoni, Hartoni
Jurnal Akuntansi Kontemporer Vol. 14 No. 3 (2022)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v14i3.3842

Research Purposes. This research aims to provide empirical evidence of corporate tax avoidance strategies before and during the COVID-19 pandemic. The tax avoidance strategy predicts from three following factors: thin capitalization, profitability, and company size. Research Method. This study is a quantitative study and data analyzed using panel data regression. To measure tax avoidance, the researcher uses three proxies: ETR, CETR, and BTD. Researchers used 279 samples of manufacturing companies during the 2018-2020 period.Research Result and Findings. The results of the study show differences in the company's avoidance strategies before the pandemic (2018-2019) and during the pandemic (2020). The CETR and BTD proxies show that before the pandemic, company size was used as a tax avoidance strategy. During the pandemic, profitability is used as a tax avoidance strategy. This research has weaknesses in the pandemic period which has only been running for one year, and the scope of the research only has an impact in Indonesia.

Pengaruh Financial Stability, Good Corporate Governance dan Internal Control terhadap Fraudulent Financial Fraud Angelin, Debora; Kristanto, Septian Bayu
Jurnal Wira Ekonomi Mikroskil Vol. 15 No. 2 (2025): Volume 15 Nomor 2 Edisi Oktober 2025
Publisher : Fakultas Bisnis Universitas Mikroskil

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55601/jwem.v15i2.1708

This research aims to examine the influence of financial stability, good corporate governance, and internal control on fraudulent financial fraud. This research is quantitative research. The data used is secondary data from company annual reports, obtained from each company's website. The population in this research is state-owned companies (BUMN) that are still operating in Indonesia. The sampling method in this research uses a purposive sampling method which produces a sample of 20 state-owned companies using annual reports and having complete data as required by the variables used for the 2021-2023 period. The method used to analyse the data is panel logistic regression analysis. The research results show that the Nagelkerke R Square value is 0.191, which means that financial stability, good corporate governance and internal control can explain 19.1% of fraudulent financial fraud and the rest is influenced by other variables outside this research. The test results show that: (1) financial stability has no effect on fraudulent financial fraud, (2) good corporate governance has no effect on fraudulent financial fraud, and (3) internal control reduces indications of fraudulent financial fraud.

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