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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) ACCOUNTHIK : Journal of Accounting and Finance JOURNAL UTILITY: Jurnal Ilmiah Pendidikan dan Ekonomi Jurnal Akuntansi dan Governance
Sabaruddin Sabaruddin
Universitas Muhammadiyah Jakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Social Sciences Other

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Kemampuan Fraud Diamond Mendeteksi Kecurangan Pelaporan Keuangan Dimoderasi Ukuran Perusahaan Sabaruddin Sabaruddin
Jurnal Akuntansi dan Governance Vol 2, No 2 (2022): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.2.2.130-140

Abstract

This study aims to employ fraud diamond analysis to determine the potential of fraudulent financial statements using quantitative method with secondary data. The banking companies listed on the Indonesia Stock Exchange (IDX) between 2016 and 2020 are chosen with a purposive sampling technique. The results show that financial stability, ineffective monitoring, and a change in director have no significant negative effect on the potential for fraudulent financial statements. Meanwhile, the change of auditor has no significant positive effect on the potential of fraudulent financial statements. Firm size is unable to moderate the effect of financial stability, ineffective monitoring, changes in the auditor, and changes in the Board of Directors on the potential of fraudulent financial statements.
Pengaruh Green Accounting dan Good Corporate Governance Terhadap Kinerja keuangan : Studi Empiris Perusahaan Pertambangan di Bursa Efek Indonesia Tahun 2019-2021: Studi Empiris Perusahaan Pertambangan di Bursa Efek Indonesia Tahun 2019-2021 Difla Difla; Sulhendri Sulhendri; Sabaruddin Sabaruddin; Siti Asmanah
UTILITY: Jurnal Ilmiah Pendidikan dan Ekonomi Vol 7 No 02 (2023): August Edition
Publisher : Program Studi Pendidikan Ekonomi STKIP Nurul Huda OKU Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tujuan penelitian ini yaitu untuk menguji pengaruh green accounting dan Good Corporate Governance terhadap kinerja keuangan perusahaan pertambangan di Indonesia, negara berkembang. Sampel penelitian sendiri dari 36 perusahaan yang terdaftar pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2018-2021. Dengan menggunakan regresi linear berganda atau data panel dengan Eviews yang digunakan sebagai alat analisis data. Hasil penelitian menunjukkan green accounting memiliki hubungan negatif dan signifikan terhadap kinerja keuangan (ROA) dan good corporate governance berpengaruh positif dan signifikan.
Determinan Pengambilan Keputusan Berkeadilan Konsultan Pajak Sabaruddin Sabaruddin; Sulhendri Sulhendri; Septemberizal Septemberizal
Jurnal Akuntansi dan Governance Vol 4, No 1 (2023): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.4.1.38-55

Abstract

Objectives. this studi aims to determine and analysis the effect of moral responsibility, selfish behavior, ethical action and sefl-control  on the fair decision of tax consultant.Design/method/approach. This research is a quantitative research that looks for relationships between variables. The research sample is a tax consultant in South Jakarta for reasons of geografhical affordability after the Covid 19 pandemic.  At the time of research  the number of tax consultant in South Jakarta could not be known, so the Lemeshow formula was used to determine the sample size. With this formula, it is known that the sampel is 67.24 which is rounded up to 67 people using the non probalility sampling method. Data obtained by distributing questionnaires. The analytical method used is multiple linear analysis with WarPLS version 7.0.Results/findings. Moral responsibility has a positif and significant effect on fair decision making. Selfish behavior has a significant negative effect, ethical behavior has a significant positive effect and self control has a non significant positif effect fair decision making.Theoretical contribution. The result of this research are expected to be one of the references in developing lesson plans as well as references in preparing a consultant’s code of ethics, specially in the field of taxation.Practical contribution. The result of this study become an alternative input for tax consultant in making decisions, especially in deciding the tax obligations of taxpayers (clients).Limitations. This research was conducted on tax consultant in South Jakarta, so the research results anly apply to the sample studied and do not represent tax consultant in general.
Determinan Penggelapan Pajak (Tax Evasion) Wajib Pajak UMKM di Kota Tangerang Selatan dengan Religiusitas sebagai Variabel Moderasi Firman Muliana; Sabaruddin Sabaruddin; Siti Asmanah
Accounthink : Journal of Accounting and Finance Vol. 8 No. 02 (2023): Oktober 2023
Publisher : Badan Penerbit Fakultas Ekonomi dan Bisnis Universitas Singaperbangsa Karawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35706/acc.v8i02.9364

Abstract

Penggelapan pajak di Indonesia terbilang tinggi. Dari target penerimaan pajak 1.198,82 triliun rupiah pada tahun 2020 hanya 758,60 triliun rupiah yang terealisasi, hal ini menjadikan tingkat kepatuhan wajib pajak masih jauh dari harapan. Indikasi penggelapan pajak tersebut terlihat pada kasus-kasus yang ada, dimana hal ini membuat kerugian pada negara. Penelitian ini bertujuan untuk mengukur dan mengestimasi pengaruh Pelayanan Fiskus, Sanksi Pajak, Profitabilitas dan Pandemi Covid-19 terhadap Penggelapan Pajak dengan Religiusitas sebagai Variabel Moderasi. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survey. Penelitian ini menggunakan data primer melalui kuesioner, dengan responden wajib pajak Usaha Mikro Kecil dan Menengah (UMKM) di kota Tangerang Selatan. Jumlah populasi dalam penelitian ini yaitu 90.128 wajib pajak UMKM yang terdaftar pada tahun 2020. Teknik penentuan sampel dalam penelitian ini menggunakan metode probability sampling dengan pendekatan simple random sampling. Perhitungan sampel menggunakan rumus Slovin dan diperoleh jumlah sampel yang digunakan sebanyak 398 responden. Dari jumlah tersebut, hanya 247 responden yang mengisi dan mengembalikan kuesioner. Sedangkan analisis data menggunakan Teknik Partial Least Square (SEM-PLS) yang diolah melalui software SmartPls 3. Hasil penelitian menunjukan pertama, pelayanan fiskus berpengaruh tetapi tidak signifikan terhadap penggelapan pajak. Kedua, sanksi pajak berpengaruh signifikan terhadap penggelapan pajak. Ketiga, profitabilitas dan pandemi covid-19 berpengaruh tetapi tidak signifikan. Keempat, interaksi religiusitas dengan pelayanan fiskus, sanksi pajak, profitabilitas dan pandemi covid-19 tidak mampu memoderasi terhadap penggelapan pajak. Kata kunci: penggelapan pajak, pelayanan fiskus, sanksi pajak, profitabilitas, pandemi covid-19, religiusitas
The Effect Of Company Size, Transfer Pricing, And Debt Costs On Tax Avoidance Moderated By Accounting Policy (Study On Manufacturing Companies In Food And Beverage Industry Listed On Indonesia Stock Exchange For The Period 2021-2023) Janitra Rangga Putra Hervin; Sabaruddin Sabaruddin
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 3 (2025): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i3.7544

Abstract

This study aims to analyze the effect of company size, transfer pricing, and debt costs on tax avoidance using accounting policy as a moderating variable. The population of this study consists of food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. Based on the purposive sampling method, 21 food and beverage manufacturing companies were selected as samples for this study. This research is quantitative in nature, employing descriptive statistical methods. The data in this study were processed using E-Views software. The results of the study show that company size, transfer pricing, and debt costs do not have an effect on tax avoidance. Accounting policy can only moderate the effect of transfer pricing on tax avoidance. Accounting policy weakens the effect of company size on tax avoidance. However, accounting policy cannot moderate the effect of debt costs on tax avoidance. Thus, accounting policy can moderate the effects of company size, transfer pricing, and debt costs on tax avoidance.
DETERMINANT OF TAX AUDIT QUALITY WITH AUDIT ENVIRONTMENT AS MEDIATORS Rio Eryco Vebriadi; Sabaruddin Sabaruddin
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/v4zsb927

Abstract

This study examines the determinants of tax audit quality by integrating input, process, and output factors with environmental context as a mediating variable. Data were collected from 129 tax auditors in Jakarta using structured questionnaires and analyzed through PLS-SEM. Results indicate that all factors significantly influence audit quality, with environmental factors showing the strongest effect and acting as a partial mediator. These findings highlight the importance of regulatory clarity and organizational culture in strengthening technical and procedural components, offering practical insights for improving tax audit quality and compliance.
Co-Authors Difla Difla Firman Muliana Janitra Rangga Putra Hervin Rio Eryco Vebriadi Septemberizal Siti Asmanah Sulhendri