Article Per Year (5 Year)
p-Index From 2021 - 2026
1.259
P-Index
This Author published in this journals
All Journal Jurnal Pengabdian Kepada Masyarakat MEMBANGUN NEGERI Jurnal Akuntansi Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Keuangan dan Bisnis JIFA (Journal of Islamic Finance and Accounting)
Adhitya Agri Putra
Universitas Riau
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Economics, Econometrics & Finance Education Social Sciences Other

Published : 12 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 12 Documents
Search

 1   2 
The ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA PEMERIKSA PAJAK : ANALYSIS OF FACTORS AFFECTING THE PERFORMANCE OF TAX AUDITORS Nia Paramitha Putri Sinaga; Nasrizal Nasrizal; Adhitya Agri Putra
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 2 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.2.209-222

Abstract

This study aims to examine: the effect of professional ethics, competence, work experience, dan professionalism on tax auditor performance. The population used in this study was well from employees who have positions as tax auditors at Tax Office in Pekanbaru City. The sampling technique used in this study is saturated sampling. Saturated sampling is taken because all members of the population are used as samples. This study used primary data by distributing questionnaires. Data analysis in this study used the Partial Least Square (PLS) with the aid of SmartPLS computer software version 3. The result of this study indicated that: (1) professional ethics positively and significantly affect tax auditor performance, (2) competence positively and significantly effect on tax auditor performance, (3) work experience positively and significantly effect on tax auditor performance, (4) professionalism positively and significantly effect on tax auditor performance
Do governance mechanisms promote informative earnings management? Evidence from a two-tier board system Adhitya Agri Putra
JIFA (Journal of Islamic Finance and Accounting) Vol. 8 No. 2 (2025)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v8i2.14630

Abstract

This study examines whether corporate governance mechanisms promote informative earnings management within a two-tier board system, addressing the ongoing debate on whether earnings management is beneficial or opportunistic. While prior studies largely focus on developed markets and treat earnings management as detrimental, limited evidence explores its informative role in emerging economies. Using a sample of 516 firm-year observations of manufacturing firms listed on the Indonesia Stock Exchange during 2016–2021, this study employs logistic regression analysis to test the effect of ownership concentration, board independence, and audit committee expertise on informative earnings management. The findings show that ownership concentration and board independence significantly enhance the likelihood of informative earnings management, suggesting that effective monitoring mechanisms reduce information asymmetry and encourage managers to communicate firm prospects more transparently. However, audit committee expertise does not show a significant effect, indicating potential limitations in its monitoring effectiveness. This study concludes that certain governance mechanisms can support more informative financial reporting rather than merely constraining managerial behavior. The results contribute to the literature by distinguishing between different motivations behind earnings management and provide practical implications for regulators and investors in strengthening governance structures to improve the informativeness of reported earnings.
Co-Authors Eka Hariyani Ferdy Putra Ferdy Putra Indrawati, Novita Meilda Wiguna Mela, Nanda Fito Mita Sandria Nasrizal Nasrizal Nia Paramitha Putri Sinaga Restu Agusti Ruhul Fitrios Sakura Aulia Wina Alfiatri Yani Zulvina Yossi Ayu Pratiwi Yuneita Anisma