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All Journal Journal of Economic, Bussines and Accounting (COSTING) Jurnal Inovasi Pendidikan Ekonomi Return : Study of Management, Economic and Bussines
Jamaludin Iskak
Universitas Tarumanagara
Economics, Econometrics & Finance Other

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Profitabilitas Memoderasi Hubungan Corporate Social Responsibility dan Capital Intensity Terhadap Agresivitas Pajak Vincy Herdalaksmi Hendrilestari; Agoestina Mappadang; Jamaludin Iskak; Jusuf Luther Mappadang
Jurnal Inovasi Pendidikan Ekonomi (JIPE) Vol 13, No 2 (2023): Jurnal Inovasi Pendidikan Ekonomi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/011248470

Abstract

This study aims to understand the impact of corporate social responsibility on tax aggressiveness, the effect of capital intensity on tax aggressiveness, and explore the role of profitability as a moderating variable that can sharpen/weaken the relationship between CSR and tax aggressiveness and the relationship between capital intensity and tax aggressiveness. This study belongs to quantitative research using moderated regression analysis (MRA) using SPSS version 26, this approach uses annual reports of companies listed on the Indonesia Stock Exchange from 2017-2021 with 60 objections. Provisions obtained from the data analysis and discussion that has been carried out, it can be concluded that the CSR variable has a significant negative effect on tax aggressiveness, the capital intensity variable has a significant negative effect on tax aggressiveness, the profitability variable weakens the relationship of CSR to tax aggressiveness, and profit variability weakens the relationship between capital intensity and tax aggressiveness.
Pengaruh Locus Of Control, Turnover Intention, Dan Time Budget Pressure Pada Kualitas Audit Ni Kadek Widnyani Widyastari; Jamaludin Iskak
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10867

Abstract

Kualitas audit merupakan probabilitas seorang auditor menemukan dan melaporkan tentang adanya suatu pelanggaran dalam sistem akuntansi auditee-nya. Seorang auditor dalam menjalankan tanggung jawabnya tidak jarang dihadapkan pada situasi-situasi yang menyebabkan terjadinya penurunan kualitas audit. Kasus kegagalan audit telah terjadi dalam beberapa dekade terakhir telah mencerminkan kegagalan auditor dalam melakukan proses audit sehingga menyebabkan penurunan pada kualitas audit yang dihasilkan. Penurunan kualitas audit akan terjadi apabila seorang auditor melakukan perilaku disfungsional dalam melaksanakan prosedur audit. Penelitian ini menggunakan Teori Atribusi menyatakan bahwa setiap individu pada dasarnya adalah seseorang yang berusaha untuk mengerti tingkah laku orang lain. Adapun faktor-faktor yang digunakan dalam penelitian ini untuk menguji kualitas audit adalah locus of control, turnover intention, dan time budget pressure. Data penelitian ini dikumpulkan melalui kuesioner, responden penelitian adalah auditor pada KAP di Provinsi Bali & Nusa Tenggara. Penentuan sampel menggunakan metode nonprobability sampling dengan teknik sampel jenuh. Sampel penelitian berjumlah 146 auditor. Teknik analisis data yang digunakan dalam penelitian ini adalah Analisis Jalur (SEM-PLS). Hasil penelitian menunjukkan bahwa locus of control eksternal, turnover intention, dan time budget pressure berpengaruh negatif pada kualitas audit.
Factors Affecting BPK Audit Findings on Local Government Financial Reports In West Sulawesi Province For The Period 2020 to 2022. 2022 Asa Jasmine Harimurti; Jamaludin Iskak
Return : Study of Management, Economic and Bussines Vol. 2 No. 11 (2023): Return : Study of Management, Economic And Bussines
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/return.v2i11.174

Abstract

The Supreme Audit Agency (BPK) is the only institution authorized to carry out the task of examining the management and financial responsibility of the state / region in accordance with applicable laws and regulations. Central / local governments are required to submit their financial reports to BPK for examination as a form of responsibility to the people, in this case represented by the House of Representatives (DPR) / Regional People's Representative Council (DPRD). This study aims to determine the factors that influence the number of BPK audit findings on the Internal Control System (SPI) and compliance with applicable laws and regulations. Factors that are examined for their influence in determining the number of BPK audit findings in this study are the size of local government, the level of local wealth, fixed asset procurement, and the complexity of local government. The data used is the Audit Report (LHP) on the examination of regional financial statements in West Sulawesi Province issued by BPK from 2020 to 2022.
Co-Authors Agoestina Mappadang Asa Jasmine Harimurti Jusuf Luther Mappadang Ni Kadek Widnyani Widyastari Vincy Herdalaksmi Hendrilestari