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All Journal Open Access Indonesia Journal of Social Sciences Open Access Indonesia Journal of Social Sciences Jurnal Informatika Ekonomi Bisnis Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah RESLAJ: Religion Education Social Laa Roiba Journal
Herawansyah
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Corporate Governance, Voluntary Disclosure, Earning Quality, Information Asymmetric: A Conceptual Framework Putra, Danang Adi; Herawansyah; Sriwidharmanelly; Madani Hatta
Open Access Indonesia Journal of Social Sciences Vol. 6 No. 3 (2023): Open Access Indonesia Journal of Social Sciences
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/oaijss.v6i3.162

Abstract

There are many factors in financial markets that have different levels of understanding and knowledge in managing available information. With this condition, actors/participants, especially investors, will be informed differently, or there will be information asymmetry in the financial market. This study aimed to develop a conceptual framework that investigates and provides a systematic understanding of the relationship between profit quality, voluntary disclosure, and information asymmetry as single and interaction effects. Furthermore, the study explains the role of corporate governance implementation on the quality of earnings and voluntary disclosure. The explanation of the relationship between the variables studied is based on agency theory with a literature review related to earning quality, voluntary disclosure, information asymmetry, and corporate governance. This conceptual framework illustrates the impact of earning quality and voluntary disclosure on information asymmetry and the role of the interaction between earnings quality and voluntary disclosure of information asymmetry. The results of the literature review present five prepositions that can be formulated in hypotheses to be confirmed. In conclusion, this framework allows researchers and practitioners to investigate further the relationship between variables intended in this research model.
Corporate Governance, Voluntary Disclosure, Earning Quality, Information Asymmetric: A Conceptual Framework Putra, Danang Adi; Herawansyah; Sriwidharmanelly; Madani Hatta
Open Access Indonesia Journal of Social Sciences Vol. 6 No. 3 (2023): Open Access Indonesia Journal of Social Sciences
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/oaijss.v6i3.162

Abstract

There are many factors in financial markets that have different levels of understanding and knowledge in managing available information. With this condition, actors/participants, especially investors, will be informed differently, or there will be information asymmetry in the financial market. This study aimed to develop a conceptual framework that investigates and provides a systematic understanding of the relationship between profit quality, voluntary disclosure, and information asymmetry as single and interaction effects. Furthermore, the study explains the role of corporate governance implementation on the quality of earnings and voluntary disclosure. The explanation of the relationship between the variables studied is based on agency theory with a literature review related to earning quality, voluntary disclosure, information asymmetry, and corporate governance. This conceptual framework illustrates the impact of earning quality and voluntary disclosure on information asymmetry and the role of the interaction between earnings quality and voluntary disclosure of information asymmetry. The results of the literature review present five prepositions that can be formulated in hypotheses to be confirmed. In conclusion, this framework allows researchers and practitioners to investigate further the relationship between variables intended in this research model.
Pengaruh Persepsi Profesi Perpajakan, Pengetahuan Pajak, dan Penghargaan Finansial terhadap Minat Berkarir di bidang Perpajakan Ghufron, Rifaldo; Herawansyah
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 4 (December 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v5i4.763

Abstract

This research was conducted to examine the influence of perceptions of the tax profession, knowledge of taxation, and financial rewards on interest in a career in the field of taxation. The research adopts a quantitative approach, with data obtained through the distribution of questionnaires via Google Forms. The population for this study comprised accounting students at Bengkulu University, and the research sample was determined using purposive sampling. Throughout the research period, data was collected from 71 respondents. The gathered data were processed using the SPSS 24 application with the multiple linear regression method. The findings of this research indicate that perceptions of the tax profession positively influence interest in a career in the field of taxation. However, tax knowledge and financial rewards do not exhibit any influence on interest in a career in taxation.
The Impact of Financial Performance and Stakeholder Pressure on Sustainability Report Disclosure: The Moderating Role of Independent Commissioners Herawansyah; Danang Adi Putra; Indah Oktari Wijayanti
Open Access Indonesia Journal of Social Sciences Vol. 7 No. 6 (2024): Open Access Indonesia Journal of Social Sciences
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/oaijss.v7i6.276

Abstract

In the contemporary business landscape, sustainability reporting has become increasingly critical as stakeholders demand greater transparency and accountability from companies regarding their environmental, social, and governance (ESG) performance. This study delves into the factors that influence the extent of sustainability report disclosure, focusing on the role of financial performance, stakeholder pressure, and the moderating effect of independent commissioners. This study employs a quantitative approach, utilizing data from 96 manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. The sample encompasses 288 observations, and purposive sampling was employed to select companies that met specific criteria, ensuring the inclusion of companies that have consistently disclosed sustainability reports and maintained financial stability. Regression analysis with an absolute difference test was conducted using SPSS 23 to analyze the relationships between the variables. The findings of this study indicate that financial performance and stakeholder pressure significantly influence sustainability report disclosure. Companies with higher financial performance tend to disclose more sustainability information, suggesting that they have the resources and motivation to invest in sustainability reporting. This positive association between financial performance and sustainability reporting implies that companies with stronger financial positions are better equipped to allocate resources towards sustainability initiatives and their subsequent disclosure. In conclusion, the proportion of independent commissioners on the board moderates these relationships, indicating that independent oversight enhances the positive effects of financial performance and stakeholder pressure on sustainability report disclosure. The presence of independent commissioners on the board strengthens corporate governance mechanisms, ensuring greater transparency and accountability in sustainability reporting.
Building a Culture of Compliance: The Influence of Tax Socialization and Inclusion on Indonesian Micro, Small, and Medium Enterprises (MSMEs) Taxpayers Putra, Danang Adi; Nila Aprila; Pratana Puspa Midiastuty; Herawansyah
Open Access Indonesia Journal of Social Sciences Vol. 7 No. 6 (2024): Open Access Indonesia Journal of Social Sciences
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/oaijss.v7i6.277

Abstract

Taxes serve as the cornerstone of any nation's economic framework, functioning as both a regulatory mechanism and a primary source of government revenue. They are indispensable for managing taxpayer behavior, ensuring a steady stream of state income, and financing essential public services and infrastructure development. In Indonesia, the compliance of micro, small, and medium enterprises (MSMEs) is pivotal to the nation's fiscal well-being. This study delves into the factors that influence MSME taxpayer compliance, specifically focusing on the role of tax socialization, tax inclusion, and the involvement of tax volunteers. A quantitative research approach was adopted, involving the distribution of questionnaires to MSME taxpayers in Indonesia. The data collected was then analyzed using SPSS software to test the hypotheses regarding the impact of tax socialization, tax inclusion, and tax volunteers on taxpayer compliance. The findings of this study reveal that tax socialization and tax inclusion positively influence the level of tax compliance among Indonesian MSME taxpayers. Furthermore, the involvement of tax volunteers also has a positive impact on enhancing taxpayer compliance. This study underscores the importance of tax socialization and tax inclusion in fostering a culture of compliance among MSMEs in Indonesia. The positive role of tax volunteers in assisting taxpayers and promoting compliance is also highlighted. These findings have significant implications for tax authorities in their efforts to improve tax compliance rates and enhance revenue collection.
The Impact of Financial Performance and Stakeholder Pressure on Sustainability Report Disclosure: The Moderating Role of Independent Commissioners Herawansyah; Danang Adi Putra; Indah Oktari Wijayanti
Open Access Indonesia Journal of Social Sciences Vol. 7 No. 6 (2024): Open Access Indonesia Journal of Social Sciences
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/oaijss.v7i6.276

Abstract

In the contemporary business landscape, sustainability reporting has become increasingly critical as stakeholders demand greater transparency and accountability from companies regarding their environmental, social, and governance (ESG) performance. This study delves into the factors that influence the extent of sustainability report disclosure, focusing on the role of financial performance, stakeholder pressure, and the moderating effect of independent commissioners. This study employs a quantitative approach, utilizing data from 96 manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. The sample encompasses 288 observations, and purposive sampling was employed to select companies that met specific criteria, ensuring the inclusion of companies that have consistently disclosed sustainability reports and maintained financial stability. Regression analysis with an absolute difference test was conducted using SPSS 23 to analyze the relationships between the variables. The findings of this study indicate that financial performance and stakeholder pressure significantly influence sustainability report disclosure. Companies with higher financial performance tend to disclose more sustainability information, suggesting that they have the resources and motivation to invest in sustainability reporting. This positive association between financial performance and sustainability reporting implies that companies with stronger financial positions are better equipped to allocate resources towards sustainability initiatives and their subsequent disclosure. In conclusion, the proportion of independent commissioners on the board moderates these relationships, indicating that independent oversight enhances the positive effects of financial performance and stakeholder pressure on sustainability report disclosure. The presence of independent commissioners on the board strengthens corporate governance mechanisms, ensuring greater transparency and accountability in sustainability reporting.
Building a Culture of Compliance: The Influence of Tax Socialization and Inclusion on Indonesian Micro, Small, and Medium Enterprises (MSMEs) Taxpayers Putra, Danang Adi; Nila Aprila; Pratana Puspa Midiastuty; Herawansyah
Open Access Indonesia Journal of Social Sciences Vol. 7 No. 6 (2024): Open Access Indonesia Journal of Social Sciences
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/oaijss.v7i6.277

Abstract

Taxes serve as the cornerstone of any nation's economic framework, functioning as both a regulatory mechanism and a primary source of government revenue. They are indispensable for managing taxpayer behavior, ensuring a steady stream of state income, and financing essential public services and infrastructure development. In Indonesia, the compliance of micro, small, and medium enterprises (MSMEs) is pivotal to the nation's fiscal well-being. This study delves into the factors that influence MSME taxpayer compliance, specifically focusing on the role of tax socialization, tax inclusion, and the involvement of tax volunteers. A quantitative research approach was adopted, involving the distribution of questionnaires to MSME taxpayers in Indonesia. The data collected was then analyzed using SPSS software to test the hypotheses regarding the impact of tax socialization, tax inclusion, and tax volunteers on taxpayer compliance. The findings of this study reveal that tax socialization and tax inclusion positively influence the level of tax compliance among Indonesian MSME taxpayers. Furthermore, the involvement of tax volunteers also has a positive impact on enhancing taxpayer compliance. This study underscores the importance of tax socialization and tax inclusion in fostering a culture of compliance among MSMEs in Indonesia. The positive role of tax volunteers in assisting taxpayers and promoting compliance is also highlighted. These findings have significant implications for tax authorities in their efforts to improve tax compliance rates and enhance revenue collection.
Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Bagi Hasil dan Tingkat Inflasi terhadap Belanja Modal di Provinsi Bengkulu Tahun 2018-2022 Putri Darunnisa, Lala; Herawansyah
Reslaj: Religion Education Social Laa Roiba Journal Vol. 6 No. 4 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i4.1095

Abstract

The purpose of this study is to determine how the impact of capital expenditure in Bengkulu Province from 2018 to 2022 is related to local original income (PAD), general allocation funds (DAU), profit-sharing funds (DBH), and inflation. The study population consisted of local original income, general allocation funds, profit-sharing funds, inflation rates, and capital expenditures. Ten cities and regencies in Bengkulu Province. This study uses secondary data on the implementation of the 2018–2022 Bengkulu Provincial APBD budget obtained from the Directorate General of Financial Balance. WarpPLS software version 7.0 will be used as a data analysis tool to review research data. The conclusion of this study shows that although the general allocation fund does not have a significant effect and the inflation rate has a significant negative influence on capital expenditure, local original income, and profit-sharing funds have a significant positive influence.
Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Bagi Hasil dan Tingkat Inflasi terhadap Belanja Modal di Provinsi Bengkulu Tahun 2018-2022 Putri Darunnisa, Lala; Herawansyah
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i5.1093

Abstract

The purpose of this study is to determine how the impact of capital expenditure in Bengkulu Province from 2018 to 2022 is related to local original income (PAD), general allocation funds (DAU), profit-sharing funds (DBH), and inflation. The study population consisted of local original income, general allocation funds, profit-sharing funds, inflation rates, and capital expenditures. Ten cities and regencies in Bengkulu Province. This study uses secondary data on the implementation of the 2018–2022 Bengkulu Provincial APBD budget obtained from the Directorate General of Financial Balance. WarpPLS software version 7.0 will be used as a data analysis tool to review research data. The conclusion of this study shows that although the general allocation fund does not have a significant effect and the inflation rate has a significant negative influence on capital expenditure, local original income, and profit-sharing funds have a significant positive influence.
Pengaruh Penghargaan Finansial, Pelatihan Profesional, Pengalaman Magang, Motivasi dan Kemajuan Teknologi terhadap Minat Mahasiswa Akuntansi dalam Berkarir Sebagai Akuntan Publik Nabilla Viona Franycea; Herawansyah; Adi Saputra, Danang
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i5.1233

Abstract

This study investigates the determinants that influence the tendency of accounting students to choose a career as a public accountant. The independent variables in this study include financial rewards, professional training, internship experience, motivation, and technological advances. This study uses quantitative research methodology, specifically using surveys as the main data collection instrument. A total of 151 accounting students from Bengkulu Province participated in this study. This study used a purposive sampling strategy to select participants who met the criteria of having completed the audit course. In addition, various statistical studies were used to assess the influence of these factors on students' propensity to pursue a career in public accounting. The findings show that students' propensity for a career in public accounting is not affected by factors such as professional training, internship experience, or financial rewards. Instead, students' career interest in public accounting is influenced by motivation and technological advancement. These findings are supported by theories of motivation and expectations of professional choice. This study offers important insights for educators and policy makers to consider these factors when developing initiatives and regulations targeted at attracting and retaining accounting students.
Co-Authors Adi Saputra, Danang Danang Adi Putra Danang Adi Saputra Fitri Ghufron, Rifaldo Madani Hatta Nabilla Viona Franycea Nila Aprila Pratana Puspa Midiastuty Putra, Danang Adi Putri Darunnisa, Lala Sriwidharmanelly Wijayanti, Indah Oktari