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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Akuntansi Manajerial (Managerial Accounting Journal)
Yhoga Pranata
Universitas 17 Agustus 1945 Jakarta
Economics, Econometrics & Finance Education

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Apakah Sistem Informasi Akuntansi Dapat Memoderasi Faktor Yang Mempengaruhi Pengendalian Internal Robiur Rahmat Putra; Yhoga Pranata
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.931

Abstract

Weak internal controls often lead to the creation of anti-fraud and corruption policies and the role accounting can play in increasing accountability and transparency through auditing and regulation. This study aims to provide recommendations and strategies to companies related to the implementation of internal control. The population in this study are employees who work in the finance & accounting department in Jabodetabek. The number of samples in this study were 216 respondents with data collection techniques using questionnaires. The data analysis technique used in this study uses Structural Equation Modeling (SEM) with the help of PLS. The results of this study indicate that accounting knowledge has no effect on internal control, ethics has an influence on internal control, accounting information systems have an influence on internal control, accounting information systems are not able to moderate knowledge on internal control, and accounting information systems are not able to moderate professional ethics. to internal control. The implication of the results of this study is to recommend to companies related to efforts to implement internal control so that they can pay more attention to professional ethics and accounting information systems, because this study proves that professional ethics and accounting information systems affect internal control. In addition, the company must apply a strategic way that is in accordance with the needs of the company implementing internal controls such as providing education, training, and motivation for employees in supporting the work of course this is also one of the strategic ways in implementing internal control.
Studi Komparatif Terhadap Perencanaan Pajak Dan Manajemen Laba Perusahaan (Perusahaan Transportasi Darat Yang Terdaftar Di Bursa Efek Indonesia Pada Ta-hun 2015-2019) Robiur Rahmat Putra; Yhoga Pranata; Ramlah Ramlah; Shiva Dewanti; aulia alqori
Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Vol 6, No 1 (2021)
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (486.672 KB) | DOI: 10.52447/jam.v6i1.4594

Abstract

Tujuan dari penelitian ini adalah untuk menjelaskan bagaimana signifikansi perbedaan perencanaan pajak dan manajemen laba perusahaan transportasi darat yang terdaftar di BEI tahun 2015 – 2019. Perencanaan pajak diukur dengan Tax Retention Rate (TRR) dan manajemen laba diukur dengan Pendekatan distribusi laba. Sampel penelitian ini sebanyak 6 perusahaan transportasi darat yang diperoleh melalui metode purposive sampling. Penelitian ini menggunakan teknik analisis data Analysis of Variance (ANOVA). Hasil penelitian menunjukkan bahwa perencanaan pajak dan manajemen laba perusahaan transportasi darat yang terdaftar di BEI pada tahun 2015-2019 tidak memiiki perbedaan yang signifikan. Dapat dilihat pula bahwa perbandingan rata-rata perencanaan pajak dan manajemen laba untuk masing-masing perusahaan tidaklah jauh berbeda.
Co-Authors aulia alqori Ramlah Ramlah Robiur Rahmat Putra Shiva Dewanti