Articles
<![CDATA[Personal Values, Ethical Behavior And Trust: External Auditor Perspective ]]>
<![CDATA[Agung Prasetyo Nugroho Wicaksono]]>;
<![CDATA[Firda Ayu Amalia]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 1: Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v12i1.20386
<![CDATA[This study aims to analyze the impact of linear personal values on the ethical behavior of auditors and ethical behavior on trust. The research method applied in this study is a quantitative method with SEM-PLS with a confirmatory factor analysis (CFA) approach through first order and second order CFA. Data analysis using SMART-PLS 3. There are two results in this study. The results of the first study show that the ethical behavior of auditors is not influenced by personal values. The result of the second study is that ethical behavior affects auditor trust. The limitation of this research is that the data used is limited to respondents in one KAP. Future research is expected to be able to diversify respondents from various KAPs.]]>
<![CDATA[Koneksi Politik dan Aggresivitas Pajak: Fenomena di Indonesia ]]>
<![CDATA[Agung Prasetyo Nugroho Wicaksono]]>
<![CDATA[ Akuntabilitas Vol 10, No 1: April 2017 ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v10i1.5833
<![CDATA[This paper examines the effect of political connections and tax agressiveness in Indonesia. We used precentage of goverment ownership and firm’s directors who have informal ties with leading politicans or goverment for measuring political connections. The effective tax rates used for measurements of tax agressiveness. Data of this research is secondary data from annual report listed on Indonesia Stock Exchange with 148 listed companies in period 2013 – 2015. Method of analysis used panel data estimation prosedures. We find firms with political connections pay tax at significantly higher effective tax rates than the other firms.]]>
<![CDATA[Penerapan PP. No. 23 Tahun 2018 dan Kepatuhan Pajak: Implementasi Pelaporan Keuangan sebagai Variabel Moderasi ]]>
<![CDATA[Firda Ayu Amalia]]>;
<![CDATA[Agung Prasetyo Nugroho Wicaksono]]>
<![CDATA[ AKSES: Jurnal Ekonomi dan Bisnis Vol 15, No 2 (2020): AKSES: JURNAL EKONOMI DAN BISNIS ]]>
Publisher : <![CDATA[Universitas Wahid Hasyim ]]>
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DOI: 10.31942/akses.v15i2.3782
<![CDATA[This study aims to prove empirically the effect of the implementation of PP. No. 23 of 2018 on tax compliance moderated by the implementation of financial reporting. PP. No. 23 of 2018 is PP. latest issued by the government which regulates a tax rate of 0.5% for MSMEs with the aim of increasing tax compliance. The sample in this study were SMEs with the category of medium-sized enterprises with a purposive sampling technique. The number of samples obtained was 46 MSME actors. Data processing using Smart PLS with a questionnaire as a method of data collection. The results showed that the implementation of PP. No. 23 of 2018 has a positive influence on tax compliance. Furthermore, the variable of Financial Reporting Implementation cannot moderate the relationship between PP implementation. No. 23 of 2018 and Tax Compliance. The implication of this research is that the government is expected to provide socialization related to PP. No. 23 of 2018 to MSME players so that the level of tax compliance can increase even more. This is because some MSME actors as respondents admit that they do not understand in detail the PP. 23 of 2018. Keywords: Tax Compliance, PP. No. 23 of 2018, Financial Reporting, MSME Abstrak Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh pelaksanaan PP. No. 23 Tahun 2018 terhadap kepatuhan pajak dengan dimoderasi oleh implementasi pelaporan keuangan. PP. No. 23 tahun 2018 merupakan PP. terbaru yang diterbitkan oleh pemerintah yang mengatur tarif pajak sebesar 0,5% bagi UMKM dengan tujuan untuk meningkatkan kepatuhan pajak. Sampel dalam penelitian ini adalah pelaku UMKM dengan kategori usaha menengah dengan teknik purposive sampling. Jumlah sampel yang diperoleh sebanyak 46 pelaku UMKM. Pengolahan data dengan menggunakan Smart PLS dengan kuesioner sebagai metode pengumpulan data. Hasil penelitian menunjukkan bahwa penerapan PP. No. 23 Tahun 2018 memiliki pengaruh yang positif terhadap kepatuhan pajak. Selanjutnya varibel Implementasi Pelaporan Keuangan tidak dapat memoderasi hubungan penerapan PP. No. 23 tahun 2018 dan Kepatuhan Pajak. Implikasi penelitian ini adalah diharapkan pemerintah dapat memberikan sosialisasi terkait PP. No. 23 tahun 2018 kepada para pelaku UMKM agar tingkat kepatuhan pajak dapat lebih meningkat lagi. Hal ini dikarenakan beberapa pelaku UMKM sebagai responden mengaku belum memahami secara detail terkait PP No. 23 Tahun 2018. Kata Kunci : Kepatuhan Pajak, PP. No. 23 tahun 2018, Pelaporan Keuangan, UMKM]]>
<![CDATA[The Effect of Corporate Political Connections on Tax Aggressiveness ]]>
<![CDATA[Agung Prasetyo Nugroho Wicaksono]]>
<![CDATA[ Journal of Applied Accounting and Taxation Vol 4 No 2 (2019): Journal of Applied Accounting and Taxation (JAAT) ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jaat.v4i2.1438
<![CDATA[This study examines whether corporate political connections influence tax aggressiveness in state-owned enterprises and private-owned enterprises in Indonesia. The observation period is 2015 to 2017. The population taken is a state-owned enterprise and a non-financial sector private sector business entity with 327 companies with a period of 3 years. Then the determination of the sample using a purposive sampling method used a sample of 148 companies. The results of this study indicate that the existence of political connections in state-owned enterprises and private-owned enterprises has a significant positive effect on tax aggressiveness.]]>
<![CDATA[Apakah Reputasi Perusahaan Menghasilkan Laba Yang Berkualitas Di Indonesia? ]]>
<![CDATA[Agung Prasetyo Nugroho Wicaksono]]>
<![CDATA[ Journal of Applied Accounting and Taxation Vol 5 No 1 (2020): Journal of Applied Accounting and Taxation (JAAT) ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jaat.v5i1.1811
<![CDATA[This study examines how the influence of a company's reputation on the quality of earnings generated from financial statements. The research data used are secondary data in the form of annual reports and financial reports from the Indonesia Stock Exchange within a period of 3 years (2016 - 2018). The research sample is non-financial sector companies listed on the Indonesia Stock Exchange. The main variable in this study is the company's reputation as an independent variable and earnings quality as the dependent variable. The control variables used in this study are asset growth, company size and ROA. Panel data regression was used as a tool to test the hypotheses of this study.]]>
<![CDATA[Pendampingan Usaha Mikro Wedang Jahe Temu Lawak Desa Tulungrejo, Kecamatan Pare, Kabupaten Kediri, Provinsi Jawa Timur ]]>
<![CDATA[Agung Prasetyo Nugroho Wicaksono]]>;
<![CDATA[Aris Soelistyo]]>
<![CDATA[ JPP IPTEK (Jurnal Pengabdian dan Penerapan IPTEK) Vol 6, No 1 (2022) ]]>
Publisher : <![CDATA[LPPM ITATS ]]>
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DOI: 10.31284/j.jpp-iptek.2022.v6i1.2104
<![CDATA[Desa Tulungrejo, Kecamatan Pare, Kabupaten Kediri merupakan wilayah perdesaan yang identik dengan istilah kampung Inggris Pare. Banyaknya anak muda yang menetap di sana yang bertujuan untuk belajar berbahasa Inggris, mampu menjadikan peluang bisnis bagi warga. Namun, saat pandemic COVID ini, beberapa usaha mikro terutama yang menjual wedang jahe temu lawak mengalami permasalahan yakni pendapatan usaha per harinya tidak tercapai secara maksimal karena adanya batasan jam operasional usaha. Untuk mengatasi masalah tersebut, mitra memerlukan penerapan pengemasan produk siap saji agar konsumen mampu membeli produk bahan baku wedang jahe dan temu lawak secara kemasan. Bagi mitra, hal tersebut mampu mengurangi kerugian mereka karena rusaknya bahan baku yang tidak terjual. Metode pengabdian dilakukan dengan pendekatan penyuluhan dan praktik langsung di lokasi.]]>
<![CDATA[Internal Control System, Whistleblowing System, Organizational Commitment And Fraud Prevention: Individual Morality As A Moderating Variable : MORALITAS INDIVIDU SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Dinda Dwiyanti]]>;
<![CDATA[Agung Prasetyo Nugroho Wicaksono]]>;
<![CDATA[Ihyaul Ulum]]>
<![CDATA[ JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 9 No. 2 (2022) ]]>
Publisher : <![CDATA[Universitas Serang Raya ]]>
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DOI: 10.30656/jak.v9i2.4577
<![CDATA[The purpose of this study is to examine the effect of the internal control system, whistleblowing system, and organizational commitment to fraud through individual morality as moderation. This research is associative descriptive research. The population used is all permanent employees of Bank BNI Tulungagung with a sampling form of convenience sampling set by the researcher as many as 55 respondents. The analysis method of this research is PLS analysis through SEM approach by utilizing SmartPLS 3.0 software. The results showed that the internal control system had a significant effect on fraud prevention. However, the whistleblowing system and organizational commitment do not affect fraud prevention. Individual morality weakens the relationship of the internal control system to fraud prevention.]]>
<![CDATA[Pendampingan Pengembangan Usaha Bawang Goreng Kemasan Pada Umkm Desa Banjaragung Kabupaten Jombang ]]>
<![CDATA[Agung Prasetyo Nugroho Wicaksono]]>;
<![CDATA[Aris Soelistyo]]>
<![CDATA[ Jurnal Pengabdian Masyarakat Vol 3 No 2 (2022): Jurnal Pengabdian Masyarakat ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Asia Malang ]]>
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DOI: 10.32815/jpm.v3i2.1037
<![CDATA[Mitra pengabdian yaitu UMKM warga RT 26 RW 10 Desa Banjaragung Kecamatan Bareng Kabupaten Jombang yang bergerak di produksi bawang goreng kemasan. Peran dari kegiatan pengabdian yang dilakukan adalah memberikan pelatihan berbasis komputerisasi untuk pembuatan laporan cash flow sederhana agar mitra mampu memberikan informasi yang transparan dalam penggunaan aliran dana usahanya. Mitra selama ini tidak mampu memisahkan secara pasti dana pribadi dengan dana usahanya, maka kegiatan pengabdian ini merupakan solusi yang tepat untuk mengatasi permasalahan mitra. Metode yang dilakukan adalah dengan melakukan sosialisi konsep cash flow dan melakukan simulasi program laporan cash flow sederhana dengan program Ms. Excel.]]>
<![CDATA[Antecedents of Audit Quality in the Malang Public Accounting Firms: Moderating Effect of Auditor Professional Ethics ]]>
<![CDATA[Evi Ratna Dwi Yanti Tjabo]]>;
<![CDATA[Adi Prasetyo]]>;
<![CDATA[Agung Prasetyo Nugroho Wicaksono]]>
<![CDATA[ JAFFA Vol 10, No 2 (2022): Oktober ]]>
Publisher : <![CDATA[Master of Accounting Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/jaffa.v10i2.15907
<![CDATA[The study aims to provide evidence that competency, independence, and accountability influenced the audit quality with professional auditor ethics as moderating variable. The method used in this study is associative research with a quantitative approach. Data on the study is obtained by disseminating questionnaires directly to the auditors as respondents. The population in this study is the auditors who work in the public accounting firm (PAF). The sample in this study is the auditor who worked at the public accounting firm in Malang, with a total of 10 public accounting firms determined using sampling techniques. The data analysis technique in this study uses SmartPLS software 3.0. The results of these studies indicated that the auditor's competency and accountability significantly impacted the audit quality. Auditor's independence did not affect the quality of the audit. Moreover, the study also proved that professional auditor ethics could not moderate the influence of auditors' competency, independence, and accountability on audit quality. This suggests that professional auditor ethics is not essential in forming good audit quality, and auditors in the Malang public accounting firm need the training to enhance their capability in performing audit assignments.]]>
<![CDATA[PENGARUH FRAUD PENTAGON TERHADAP FRAUDULENT FINANCIAL REPORTING ]]>
<![CDATA[Marsheilla Aisyah Rezianti]]>;
<![CDATA[Sri Wibawani Astuti]]>;
<![CDATA[Agung Prasetyo Nugroho Wicaksono]]>
<![CDATA[ Jurnal Riset Akuntansi dan Keuangan Vol 10, No 3 (2022): Jurnal Riset Akuntansi dan Keuangan. Desember 2022 [DOAJ dan SINTA Indexed] ]]>
Publisher : <![CDATA[Program Studi Akuntansi FPEB UPI ]]>
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DOI: 10.17509/jrak.v10i3.43463
<![CDATA[This study is a quantitative study that aims to analyze the effect of the fraud pentagon on fraudulent financial reporting. Pentagon fraud is measured by financial target (ROA), financial stability (ACHANGE), external pressure (LEV), financial need (OSHIP) as a proxy for pressure. Nature of industry (RECEIVABLE) and ineffective monitoring (BDOUT) as proxies for opportunity. Change in auditor as a proxy for rationalization. Change in director (Variable Dummy) as a proxy for competence (ability). Duality of CEO (Variable Dummy) and frequent number of CEO picture (CEOPIC) as proxies for arrogance and fraudulent financial reporting are measured by the M-Beneish Score and Dummy based on the results of the M-Beneish Score. The sampling method is a purposive sample consisting of 132 companies from 180 manufacturing companies in 2018-2019. Data analysis method using Partial Least Square (PLS). This study uses a significance level of 0.1. The results of this study indicate that only the opportunity variable has a positive effect on fraudulent financial reporting. Meanwhile, the variables of pressure, rationalization, competence, and arrogance have no effect on fraudulent financial reporting.Keywords: pressure; opportunity; rationalization; competence; arrogance]]>
