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All Journal Innovative: Journal Of Social Science Research Indonesian Economic Review Serat Acitya Jurnal Cendekia Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi
Bella Puspita Audina
Universitas Pertiwi
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pengaruh Moralitas Individu Dan Religiusitas Terhadap Kecenderungan Kecurangan Dalam Pengelolaan Dana Desa (Studi Pada Pemerintah Desa Di Kabupaten Karawang) Gani Sugani; Yana Mustika; Bella Puspita Audina
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.5447

Abstract

This study aims to analyze the influence of individual morality and religiosity on fraud tendency in the management of village funds. Village funds play a crucial role in the development and welfare of communities at the village level but are often vulnerable to fraudulent practices that can hinder these objectives. This research employs a quantitative approach with a survey method involving 55 respondents who are involved in the management of village funds in several regions. The results of the study show that individual morality and religiosity significantly influence the tendency to commit fraud in the management of village funds. Partially, individual morality has a significant positive effect with a t-value of 2.095 and a significance level of 0.041. Religiosity also has a significant positive effect with a t-value of 5.005 and a significance level of 0.000. The simultaneous test (F test) shows that individual morality and religiosity together have a significant effect on fraud tendency, with an F-value of 25.028 and a significance level of 0.000. The coefficient of determination (Adjusted R²) of 0.471 indicates that the variables of individual morality and religiosity can explain 47.1% of the variability in fraud tendency. The remaining 52.9% is influenced by other factors.
Pengaruh Audit Tenure Terhadap Integritas Laporan Keuangan Ririn Nurhasanah; Siti Nuridah; Bella Puspita Audina; Pungki Martha Kusuma; Emy Setyawati Melati Putri
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.5888

Abstract

Laporan keuangan merupakan salah satu sumber informasi yang penting bagi pihak berkepentingan untuk pengambilan keputusan. Sebagai pihak yang independen, auditor yang melakukan perikatan dengan kliennya dituntut dapat bekerja secara professional sehingga opini yang dihasilkan dapat dipertanggung jawabkan. Dengan begitu, laporan keuangan akan memiliki integritas yang baik. Tujuan dari penelitian ini adalah untuk mengetahui seberapa besar pengaruh audit tenure terhadap integritas laporan keuangan pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2021-2023. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian kuantitatif dengan desain penelitian menggunakan metode asosiatif. Objek penelitian yang digunakan adalah laporan keuangan pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia. Populasi dalam penelitian ini berjumlah 74 perusahaan. Sampel yang digunakan adalah sebanyak 15 perusahaan dengan Teknik pengambilan sampel Purposive Sampling. Teknik analisis data menggunakan bantuan software SPSS Versi 22. Hasil uji T variabel audit tenure menunjukkan nilai T hitung sebesar 2,097 yang membuktikan bahwa audit tenure berpengaruh terhadap integritas laporan keuangan.
The Influence of Taxpayer Awareness and Tax Incentives on Compliance in Paying Land and Building Tax (PBB) in Bekasi City in 2022-2024 Sri Yanti; Bella Puspita Audina; Abdillah Abdillah
Indonesian Economic Review Vol. 6 No. 1 (2026): February : Indonesian Economic Review
Publisher : Cahaya Abadi Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53787/iconev.v6i1.81

Abstract

Land and Building Tax is a potential source of regional revenue. This study aims to analyze the influence of taxpayer awareness and tax incentives on taxpayer compliance. The research method used a quantitative approach with a Likert-scale survey of 384 respondents. Data analysis was conducted using Pearson correlation tests, multiple linear regression, t-tests, F-tests, and the coefficient of determination (R²) using SPSS version 20. The results showed that taxpayer awareness and tax incentives simultaneously had a significant effect on taxpayer compliance (F = 314.023; p < 0.05). Partially, taxpayer awareness and tax incentives had a positive and significant effect on taxpayer compliance. The correlation test showed a positive and significant relationship between each independent variable and taxpayer compliance. The R² value of 0.622 indicates that 62.2% of taxpayer compliance can be explained by taxpayer awareness and tax incentives. In conclusion, taxpayer awareness and tax incentives play a significant role in increasing taxpayer compliance.
Co-Authors Abdillah Abdillah Ade Irawan Ari Ardiansyah Audree Novia Djenina Caroline Efendi, Suryono Emy Setyawati Melati Putri Gani Sugani Mira Dewi Nanda Putri Hawa Pungki Martha Kusuma R Dimas Praditya Ririn Nurhasanah Setiawati Setiawati Siti Kholipah Siti Nuridah Sri Mulyani Sri Yanti Yana Mustika