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Ethical Orientation and Personal Benefit in Insider Trading Faradiza, Sekar Akrom; Dewanti, Ratna Listiana
Journal the Winners: Economics, Business, Management, and Information System Journal Vol 13, No 1 (2012): The Winners Vol. 13 No. 1 2012
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v13i1.663

Most of people think insider trading is an unfair activity because the parties that involved have unequal information. In a certain condition, unequal information used in a transaction is a fraud. The BAPEPAMâ€™s act have regulated that insider trading is illegal. Nevertheless it is not easy to bring perpetrators to the court due to some difficulties to prove. Insider trading is motivated by self attentiveness or personal advantage. However, ethical orientation can mitigate insider trading because it can mediate personal benefit. Through a survey administrated to the students, this study would like to examine how ethical orientation can prevent insider trading. Using multiple regressions, this study found that ethical orientation could not mediate the effect of personal benefit to perpetrators behavior of insider trading. Therefore, we concluded that it is important to give ethical education as soon as possible to all the people to prevent unethical behavior like insider trading.

TIME BUDGET PRESSURE DAN KARAKTERISTIK PERSONAL AUDITORTERHADAP PERILAKU PREMATURE SIGN-OFF AUDIT PROCEDURES Faradiza, Sekar Akrom; Chritianto, Januar
Jurnal Analisis Bisnis Ekonomi Vol 16 No 2 (2018): Volume 16, Nomor 2, Oktober 2018
Publisher : Universitas Muhammadiyah Magelang

To produce a high quality audit report, an auditor must carry out several audit procedures.Premature sign-off audit procedures is one of the behaviors that can reduce audit quality becauseignores and stops audit procedures that must be carried out in accordance with the audit program.The aims of this research is to examine the effect of time budget pressure and personal auditorcharacteristics on premature sign-off audit procedures. The characteristics considered consist ofexternal locus of control, auditor's self rate performance, turnover intention and self esteem. Inadditions this research also examines the sequence of procedures that are often stopped orabandoned by the auditor. This study used questionnaires to obtained data form 140 auditors inYogyakarta, Semarang and Surakarta. Based on the Friedman test, this research found that theprocedure for understanding client business often ignored by auditors. Based on the logisticregression test, this research found that the time budget pressure factor affects the behavior ofpremature sign-off audit procedures.  

Persepsi Keadilan, Sistem Perpajakan dan Diskriminasi Terhadap Etika Penggelapan Pajak Sekar Akrom Faradiza
Akuntabilitas Vol 11, No 1 (2018)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

The many cases of tax evasion in Indonesia have caused huge losses to the country. This causes tax evasion to be ethical or fair to do considering the many actions that should not be carried out by the tax apparatus. This study aims to examine whether the perception of justice, the taxation system and perceived discrimination by taxpayers can affect the perception of taxpayers on the tax evasion ethics. The data used in this study was obtained using a survey conducted to taxpayers registered in the tax service office in Yogyakarta and Central Java. Data analysis was performed using multiple linear regression analysis. The results of the study show that justice, taxation systems and discrimination affect the ethical perception of tax evasion.

Kinerja Perusahaan Dan Keselarasan Strategi Dengan Intensitas Persaingan Dan Kecanggihan Praktik Akuntansi Manajemen Sekar Akrom Faradiza
Akuntabilitas Vol 11, No 2 (2018)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

In order to improve and maintain its competitive advantage, the company must choose the right strategy so that the expected performance can be achieved. But the right strategy is not enough, because the important factor that determines the performance is the alignment between strategy and its contingency variables. This study aimed to examine whether the performance of manufacturing companies in Indonesia is influenced by the alignment of strategy with the variable contingency, consist of competition intensity and sophistication of management accounting practices. Cluster Analysis is used to assess the sophistication of management accounting practices. This research used three-way ANOVA to examines strategy alignment and its effect on performance. The results indicate that the performance of manufacturing companies in Indonesia is not influenced by the alignment of strategy with the variable contingency.

Pengaruh Sosialisasi dan Komitmen Profesi Pegawai Pajak Terhadap Niat Whistleblowing Sekar Akrom Faradiza; Kartika Candra Suci
Akuntabilitas Vol 10, No 1: April 2017
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Whistleblowing system is created to overseeing the violation of the code of ethics that occured within the Directorate General of Taxation (DGT) by utilizing all its employees. These system is based on three principles that are prevention, early detection and effective handling. The aims of this study are to examine the effect of socialization on whistleblowing and professional commitment of tax office’s employees to whistleblowing intention. The population in this study is employees in DGT on Yogyakarta and Central Java. This research used survey to collect data from 92 employees. Multiple regression linear is used to data analyzed. The result showed significant effect of socialization to whistleblowing intention. Unexpected finding is professional commitment did not effecting whistleblowing intention.

FRAUD PENTAGON DAN KECURANGAN LAPORAN KEUANGAN Sekar Akrom Faradiza
EkBis: Jurnal Ekonomi dan Bisnis Vol 2, No 1 (2018): EkBis: Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Islam, UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/EkBis.2018.2.1.1060

Nowadays fraudulent actions on financial statements are increasing. The impact of these actions is not only felt by investors individually but also affects global economic stability. There has been a lot of research related to fraud using fraud triangle model consists of pressure, opportunity and rationalization. Then fraud diamond model emerged that added capability as one of the factors related to fraud as an additional factor besides three factors on the fraud triangle model. Then fraud pentagon model appeared which also included arrogance factors related to fraud. This study aims to examined the influence of factors on fraud pentagon model (arrogance, competence / capability, pressure, opportunity and rationalization) on fraudulent financial statements. This research used manufacturing company listed in Indonesia Stock Exchange as samples and used data from 2014-2015. Data were analyzed using multiple linear regression. The results indicate that arrogance does not affect fraudulent financial statements.

KEMAMPUAN DEFFERED TAX DALAM MENJELASKAN INCOME SMOOTHING Fran Sayekti; Sekar Akrom Faradiza; Indrawati Poespita Dewi
InFestasi Vol 7, No 2 (2011): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v7i2.494

The aim of this research is to examine the ability of deffered tax to explain income smoothing in manufacturing company listed in BEI at 2005-2009. Using discretionary accrual may lead to errors in earnings management forecast due to misclasification of total accrual to discretionary and nondiscretionary accrual. Some research used deffered tax to solve this problem and they concluded deffere tax can be used to detect earnings management better than discretionary accrual. The differences of the rule to preparing income statement between commercial accounting and tax regulation make a differences in the number of profit that used to count the tax of profit. This differences motivate manager to used their discretion to choose accounting method that may lead to decrease the profit or to smooth the income. So we predict that deffered tax as a tool to income smoothing. This research used logistic regression to test the hypothesis and found that discretionary accrual give better explanation to earning management than deffered tax.

Ethical Orientation and Personal Benefit in Insider Trading Sekar Akrom Faradiza; Ratna Listiana Dewanti
The Winners Vol. 13 No. 1 (2012): The Winners Vol. 13 No. 1 2012
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v13i1.663

Most of people think insider trading is an unfair activity because the parties that involved have unequal information. In a certain condition, unequal information used in a transaction is a fraud. The BAPEPAM’s act have regulated that insider trading is illegal. Nevertheless it is not easy to bring perpetrators to the court due to some difficulties to prove. Insider trading is motivated by self attentiveness or personal advantage. However, ethical orientation can mitigate insider trading because it can mediate personal benefit. Through a survey administrated to the students, this study would like to examine how ethical orientation can prevent insider trading. Using multiple regressions, this study found that ethical orientation could not mediate the effect of personal benefit to perpetrators behavior of insider trading. Therefore, we concluded that it is important to give ethical education as soon as possible to all the people to prevent unethical behavior like insider trading.

Dampak Strategi Bisnis terhadap Penghindaran Pajak Sekar Akrom Faradiza
Journal of Applied Accounting and Taxation Vol 4 No 1 (2019): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

In carrying out business processes of a company, managers must make decisions related to business strategies. The strategy chosen by the company can be one of the typologies according to Miles & Snow namely the prospector, defender, analyzer and reactor. The strategy chosen by the company will affect all activities in the company including tax activities inherent in business activities so that any decisions made by managers have consequences on tax, one of which is tax avoidance. This study aims to examine the impact of the strategy on tax avoidance. This research used manufacturing company that has been listed on the Indonesia Stock Exchange from 2010 to 2016 and Independent sample t-test and Mann Whitney U test is used to data analyze. The results showed that companies with prospector strategies were more likely to carry out tax avoidance than defender. In addition, the activities of tax aggressiveness through investment in tax haven countries are mostly carried out by companies with a defender strategy.

Strategi Mengatasi Common Measures Bias dalam Balanced Scorecard Sekar Akrom Faradiza; Vera Desy Nurmalia
Telaah Bisnis Vol 15, No 1 (2014): Juli 2014
Publisher : Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta

AbstractBalanced Scorecard (BSC) is a comprehensive performance measurement. BSC is not only used financial indicators but also non financial indicators there are customer, internal process business and learning and growth perspective. By using BSC, evaluators have common and unique measures. When evaluate manager performance, evaluator tends to only use common measures and ignore unique measures. This is called common measures bias. This study aims to investigate whether dissaggregated and aggregated BSC and management communication can overcome common measures bias and intent to BSC approach. This study also will evaluate whether these approach will affect evaluator decision when allocated compensation. We conduct 2x2x2 experiment of undergraduate accounting students. Participant act as a senior manager and evaluate the performance of two divisions and then allocated the bonus. ANOVA repeated measurement are used to conduct hypothesis test. The results showed that dissaggregated BSC and management communication could not overcome common measures bias but effected management decision when allocated compensation.

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