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All Journal Jurnal ULTIMA Accounting Asia Pacific Fraud Journal JRABA
Martdian Ratna Sari
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Economics, Econometrics & Finance Social Sciences

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KEPATUHAN PAJAK PROGRAM INSENTIF TAX AMNESTY: SEBUAH PENDEKATAN MIXED METHODS DAN BUKTI EMPIRIS PADA WAJIB PAJAK (WP) Martdian Ratna Sari
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 11 No 1 (2019): ULTIMA Accounting
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (300.516 KB) | DOI: 10.31937/akuntansi.v11i1.1050

Abstract

Various incentive programs in terms of potential have been completed, such as sunset policy program, e-spt program, e-filling, e-billing, Tax Payer Year (TPWP) and others. Ironically, the various programs have not been effectively able to increase acceptance and. Tax-Amnesty 2016, this study is intended to explore the tax amnesty phenomenon pursued by the Directorate General of Taxation in increasing the amount of state revenue and increasing compliance from the taxpayers. In fact, data on the realization of the receipt of pardons until October 2016 showed significant results and proved the WP OP enthusiastic enough to redeem the debt and reveal all income and possessions. Jackson and Miliron (1986) describe economic factors such as law / law / law. The criticism of this study on Jackson and Miliron, (1986) aimed at the concept of tax reporting complexity did not apply as a determinant of the success of Tax-Amnesty. Using a mixed method that focuses on a qualitative approach at the beginning of the research phase, this study uses the technique of the Most Significant Change (MSC) method to obtain the changes that form the basis of the preparation of thought and the making of indicators. Data analysis techniques using factor analysis are useful for feasibility purposes of each measurement indicator.
Exploring the Impact of ESG Practices on Financial Performance: The Moderating Effect of Green Innovation in the Indonesian Energy Sector Meylani; Martdian Ratna Sari
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 9 No 2 (2024): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v9i2.62096

Abstract

This study explores the impact of Environmental, Social, and Governance (ESG) practices on the financial performance of energy companies in Indonesia, with green innovation serving as a moderating variable. The research utilizes secondary data from Indonesian energy firms. It employs a cross-sectional analysis to evaluate the relationships between ESG practices, green innovation, and financial performance, measured by Return on Assets (ROA). The findings reveal that ESG practices alone do not significantly affect financial performance. However, when moderated by green innovation, ESG practices positively and significantly impact financial performance. This suggests that green innovation enhances the benefits of ESG initiatives by improving operational efficiency, reducing costs, and bolstering market competitiveness. The study's results have important implications for corporate managers and policymakers, emphasizing the need for integrating green innovation with ESG strategies to achieve sustainable financial growth.
Work Environment Factors and Retaliations Against Whistleblowing Intention Vallentino Dante Mulyono; Martdian Ratna Sari
Asia Pacific Fraud Journal Vol. 10 No. 1: 1st Edition (January-June 2025)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v10i1.371

Abstract

The Whistleblowing is a powerful tool for detecting fraud. However, according to the 2024 Corruption Perception Index, Indonesia’s score has declined significantly compared to previous years, showing no signs of a full recovery. This, suggesting a weak intention to whistleblow in Indonesia. This study aims to identify factors contributing to this weakness using the Partial Least Squares (PLS) method. The research considers both intrinsic and extrinsic factors, represented by rationalization, fear of retaliation, reward/punishment systems, work environment, and internal system responsiveness. The findings reveal that fear of reprisals, the work environment, and internal system responsiveness significantly influence whistleblowing intention.
The Influence of Conflict of Interest and Organizational Culture on External Auditor Audit Quality Fransiska; Martdian Ratna Sari
Asia Pacific Fraud Journal Vol. 10 No. 2: 2nd Edition (July-December 2025)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v10i2.374

Abstract

External auditors play a crucial role in ensuring the reliability of financial statements by accumulating and evaluating evidence and providing an independent opinion. However, audit quality can be affected by conflicts of interest and organizational culture. This study examines the impact of conflicts of interest and organizational culture on audit quality, drawing on role theory and attribution theory. Data were collected through questionnaires distributed to external auditors in the Jakarta area, resulting in a total of 46 respondents. SmartPLS 4 was used for the analysis. The analysis results indicate that conflicts of interest and organizational culture affect audit quality. These findings underscore the importance of managing conflicts of interest and fostering a strong organizational culture to enhance audit quality. This study contributes to the accounting literature by providing empirical evidence on the significance of these factors in ensuring high-quality and independent audit practices
Co-Authors Fransiska Meylani Vallentino Dante Mulyono