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All Journal AKUNTABILITAS Journal The Winners Infestasi Jurnal Analisis Bisnis Ekonomi JOURNAL OF APPLIED ACCOUNTING AND TAXATION EkBis: Jurnal Ekonomi dan Bisnis Telaah Bisnis Jurnal Analisis Bisnis Ekonomi
Sekar Akrom Faradiza
Universitas Teknologi Yogyakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : AKUNTABILITAS

 1 
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)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (760.029 KB) | DOI: 10.15408/akt.v11i1.8820

Abstract

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)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (211.456 KB) | DOI: 10.15408/akt.v11i2.8803

Abstract

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)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (441.042 KB) | DOI: 10.15408/akt.v10i1.6113

Abstract

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.
Pendeteksian Fraud pada Laporan Keuangan melalui Narsisme, Politisi CEO dan Kepemilikan Manajerial Pamungkas Faizal Randi; Sekar Akrom Faradiza
Akuntabilitas Vol 15, No 2 (2022)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v15i2.28833

Abstract

Many researches on fraudulent financial reporting have been carried out. It started with the fraud triangle theory which developed into a fraud diamond and is now known as the fraud pentagon. One of the factors in the fraud pentagon is arrogance. Arrogance is a trait arrogant in someone who believes that company rules or company controls do not apply to him. This study aims to examine the arrogance factor as measured by three variables, namely narcissism, CEO politicians and managerial ownership. The sample used in this study is a manufacturing company that listed on the IDX using 2018-2019 data. Data were analyzed using multiple linear regression. The results of this study indicate that arrogance as measured by narcissism has a positive effect on fraudulent financial reporting. The results of this research imply that users of financial statements should be more careful when financial statement present a lot number of CEO pictures because they have a greater possibility of fraud.
Co-Authors Chritianto, Januar Chritianto, Januar Fran Sayekti Indrawati Poespita Dewi Kartika Candra Suci Laras Sitoayu Pamungkas Faizal Randi Ratna Listiana Dewanti Vera Desy Nurmalia Vera desy Nurmalia, Vera desy