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All Journal Journal of Indonesian Economy and Business KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH JAKED Jurnal Akuntansi, Audit dan Aset (AAA)

Anthonius H. Citra Wijaya

Cendrawasih University

Author-ID : 481138

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 11 Documents Claim Missing Document

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Articles

Title

Pengaruh Kepatuhan Pajak, Kewajiban Moral Sanksi Perpajakan, Kaulitas Pelayanan, Dan Penerapan E-Filing Terhadap Kepatuhan Wajib Pajak (Studi Empiris Pada Kantor Pelayanan Pajak Pratama Jayapura) Farid Trayayudha; Anthonius H. Citra Wijaya; Pascalina V. S Sesa
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 16, No 2 (2021): November
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

Tax Compliance Costs, Moral Obligations, Tax Sanctions, Quality of Service and Application of E-Filing are among the factors affecting Taxpayer Compliance, so it needs to be improved. The purpose of this study is to determine the Effect of Tax Compliance Costs, Moral Obligations, Tax Sanctions, Quality of Service and Application of E-Filing to Taxpayer Compliance.The data collection technique used in this study was a questionnaire (Angket) with 100 WPOP respondents. The data analysis in this study was conducted quantitatively, using multiple linear regression statistical tools with the help of IBM SPSS 24 software. This is to find out the varaibel picture of Tax Compliance Costs, Moral Obligations, Tax Sanctions, Quality of Service and Application of E-Filing to Taxpayer Compliance.The results of this study prove that there is a significant influence between the variables of Moral Obligation and Quality of Service. Meanwhile, variable Tax Compliance Costs, Tax Sanctions, and E-Filing Implementation have no significant effect on Taxpayer Compliance.

PENGARUH TIPE INDUSTRI, PROFITABILITAS, MEDIA EXPOSURE, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP CARBON EMISSION DISCLOSURE (Studi Empiris Pada Perusahaan Non Industri Jasa Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2016) Endang Pujiastuty Nainggolan; Bill J. C. Pangayow; Anthonius H.C Wijaya
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 13, No 2 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

This study aims to obtain empirical evidence on the analysis of factors affecting the voluntary disclosure of carbon emissions in companies in Indonesia. Factors used include industry type, profitability, firm size and leverage. Measurement of carbon emission disclosure levels using content analysis. There are 18 items to detect disclosure rates of carbon emissions. The population of this research is all financial data of non service industry companies listed on BEI period 2014-2016.Sampling method used in this research is purposive sampling method. The sample used in this research is non service industry which publishes annual and financial report during observation period anddiscloses carbon emission. The total sample used in this research is 27 companies. The data used is secondary data from IDX. The analysis technique used is multiple linear regression analysis. The results of this study indicate that industry type and company size have an effect on carbon emission disclosure, while profitability proxy with return on asset and return on equity and leverage have no effect on carbon emission disclosure

PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN MOTIVASI KERJA SEBAGAI VARIABEL PEMODERASI (Studi Kasus Pada Organisasi Perangkat Daerah (OPD) Di Kota Jayapura) Iswahyudi Iswahyudi; Bill J. C. Pangayow; Anthonius H.C Wijaya
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 14, No 1 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

The objectives in this study are: 1). To analyse the effect of budget participation on Managerial Performance on OPD in Jayapura City; and 2). To analyse the effect of budget participation on managerial performance of OPD in Jayapura City with work motivation as a moderating variable The population in this study were all civil servants in the Regional Devices Organizations (OPD) of the Jayapura City government consisting of 33 OPDs. The sample in this study amounted to 99 people. The statistical method used to test Hypotheses is simple regression and multilevel regression analysis with the interaction test approach Moderating Regression Analysis (MRA). Based on the results of the study, the tcount for the variable budget participation is 2.597 with a significance level of 0.012. With a significance level smaller than 0.05, H1 can be supported or in other words, government participation influences managerial performance. This proves that budget participation has a positive influence on managerial performance. The results of the analysis also show that, there is no influence between work motivation variables in moderating budgetaryparticipation with managerial performance as indicated by the value of t count of 0.030 with a significance of 0.976 which is greater than α = 0.05. Thus, the results of this study state that increasing work motivation does not cause an increase in managerial performance that participates in the budget.

FLYPAPER EFFECT PADA DANA ALOKASI UMUM DAN PENDAPATAN ASLI DAERAH TERHADAP BELANJA DAERAH DI PROVINSI PAPUA Esra Erikson Sihombing; Anthonius H. Citra Wijaya
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 11 No 1 (2016)
Publisher : Jurnal Akuntansi dan Keuangan Daerah

Penelitian ini bertujuan untuk melihat fenomena flypaper effect dengan cara menguji pengaruh Pendapatan Asli Daerah dan Dana Alokasi Umum terhadap Belanja Daerah. Penelitian ini dilakukan dengan jumlah sampel 26 kabupaten/kota dari 29 kabupaten/kota yang ada di Provinsi Papua untuk periode tahun 2010-2013. Data yang digunakan berupa data sekunder yaitu Laporan Realisasi Belanja yang diperoleh dari Badan Pemeriksa Keuangan Republik Indonesia Kantor Perwakilan Provinsi Papua. Metode statistik yang digunakan adalah statistik inferensial dengan analisis regresi sederhana dan berganda menggunakan perangkat SPSS (Statistic Product andService Solution). Hasil penelitian menunjukkan bahwa secara parsial, Pendapatan Asli Daerah maupun Dana Alokasi Umum berpengaruh signifikan positif signifikan terhadap belanja daerah. Hal ini menunjukkan bahwa telah terjadi flypaper effect, sesuai dengan syarat bahwa nilai koefisien Dana Alokasi Umum lebih besar daripada Pendapatan Asli Daerah.

PENGARUH OPINI AUDIT TERHADAP KINERJA PEMERINTAH DAERAH DENGAN REALISASI PENDAPATAN DAN BELANJA DAERAH SEBAGAI VARIABEL INTERVENING Anthonius H. Citra Wijaya; Andika Rante; Putri Inda Ramandey
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 13, No 2 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

This study aims to obtain empirical evidence about the effect of audit opinion on the performance of local governments with the realization of regional revenues and expenditures as an intervening variable in empirical studies in district and city governments in the Papua Province. Regional income is reflected in the value of absolute logarithm natural total Regional Original Income. Regional expenditure is reflected in the value of absolute natural logarithms in total Operating Expenditures.Government performance is reflected in the score of the evaluation results of SAKIP implementation. This study used 28 districts and 1 city as samples from local governments in Papua Province. The sample is determined using purposive sampling. The results of this study indicate that the audit opinion does not have a direct effect on the performance of the local government or after it has been mediated by local revenue and operating expenses. Audit opinion affects Regional Original Revenue. Regional Original Income does not affect the Performance of Local Governments. Audit Opinion has an effect on Operational Expenditures and Shopping Expenditures does not affect the Performance of Local Government

PENDAPAT GOING CONCERN: ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PADA PERUSAHAAN YANG MENGALAMI FINANCIAL DISTRESS Rismawati Rismawati; Anthonius H. Citra Wijaya
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 12 No 2 (2017)
Publisher : Jurnal Akuntansi dan Keuangan Daerah

Tujuan dari penelitian ini adalah untuk menguji pengaruh kondisi internal perusahaan seperti kualitas audit, pertumbuhan perusahaan, ukuran perusahaan, debt to equity ratio, dan penundaan rapat umum pemegang saham pada penerimaan pendapat going concern pada perusahaan penghasil bahan baku dan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2012-2015. Sampel ditentukan dengan metode purposive sampling dengan jumlah sampel 20 perusahaan penghasil bahan baku dan 56 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2012-2015. Penelitian ini menggunakan regresi logistik untuk menganalisis pengaruh variabel independen terhadap variabel dependen. Hasil penelitian menunjukkan bahwa kelima variabel independen yaitu kualitas audit, pertumbuhan perusahaan, ukuran perusahaan, debt to equity ratio dan penundaan rapat umum pemegang saham tidak memiliki pengaruh yang signifikan terhadap penerimaan pendapat goingconcern

PERSEPSI TERHADAP FAKTOR-FAKTOR YANG MEMPENGARUHI KECENDERUNGAN KORUPSI ANGGARAN PENDAPATAN DAN BELANJA DAERAH Anthonius H. Citra Wijaya
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 15, No 1 (2020)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

The study aims to analyze and test hypotheses regarding the influence of individual behavior, internal oversight and ethical Culture of the Organization against the corrupt tendencies of the regionalbudget revenue and expenditure (APBD). Respondents in this study were students of the accounting study Program at several universities located in Jayapura City. In this study the sampling method used Purposive sampling. The Data Analysis method used is multiple regression analysis and testing tools using SPSS 24. The results showed that the individual behavior variables of influential internal supervision were not significant to the tendencies of the fraud/corruption behavior OF THE APBD. In addition, the organization's ethical cultural variables have a significant positive impact on the behavioral tendencies of APBD corruption.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PENGUNGKAPAN LKPD DI PEMERINTAH KABUPATEN-KOTA DI PROVINSI PAPUA Sria Kogoya; Agustinus Salle; Anthonius H.C Wijaya
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 14, No 2 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

The population in this study is regencies / cities in the Papua Province during the last three years, namely the 2015-2017 budget year, the data obtained is the LHP data that has been audited by theBPK. the sample used in all of these studies as many as 87 samples of local government financial reports are all existing populations in the sample. The data analysis method used in this study uses multiple linear regression analysis with the SPSS 16 program. This data is processed from June to the beginning of the 2019 julli in Jayapura City, Papua Province. The results in this study indicate that the age of the Regional Government has a positive effect on the level of disclosure of regional financial statements (LKPD). and on the Local Government Size, the Number of OPD, and also the Dependency Rate have a positive and insignificant effect on the level of disclosure while the auditfindings themselves influence the level of disclosure of the LKPD.

Co-Authors Agustinus Salle Andika Rante Endang Pujiastuty Nainggolan Esra Erikson Sihombing Farid Trayayudha Hesty Theresia Salle Iswahyudi Iswahyudi Meinarni Asnawi, Meinarni Muhammad Luthfi Pangayow, Bill J.C Pascalina V. S Sesa Putri Inda Ramandey Randalayuk, Christina Rusdi Akbar Sria Kogoya

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