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All Journal Jurnal Analisa Akuntansi dan Perpajakan Journal of Accounting and Finance Management (JAFM) Ranah Research : Journal of Multidisciplinary Research and Development
Whittleliang Hakki, Tandry
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PENGARUH TAX SELF-ASSESSMENT SYSTEM, MONEY ETHICS, DAN RELIGIUSITAS TERHADAP TAX EVASION Whittleliang Hakki, Tandry; Simanungkalit, Jobrinson; Siat, Mung
Jurnal Analisa Akuntansi dan Perpajakan Vol. 7 No. 2 (2023): Jurnal Analisa Akuntansi dan Perpajakan
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25139/jaap.v7i2.7007

Abstract

Penggelapan pajak merupakan tindakan wajib pajak yang selalu berusaha untuk meminimalkan beban pajak terutang dengan melanggar ketentuan perundang-undangan perpajakan. Penelitian ini bertujuan untuk menganalisa dan membuktikan secara empiris pengaruh Tax Self Assessment System, Money Ethics dan Religiusitas terhadap Persepsi Tax Evasion. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi berganda. Respondennya adalah Usaha Mikro, Kecil, dan Menengah (UMKM): (1) Tax Self Assessment System berpengaruh signifikan dan positif terhadap Tax Evasion; (2) Etika Uang tidak berpengaurh signifikan terhadap Tax Evasion; (3) Religiusitas berpengaruh signifikan terhadap Tax Evasion. Objek Penelitian yang akan diteliti adalah wajib pajak yang memiliki NPWP dan bekerja di perusahaan yang berada di Jakarta dan Bandung. Teknik sampling yang digunakan dalam penelitian ini adalah purposive sampling. Teknik pengumpulan data yang digunakan bersumber dari kuesioner dengan jumlah responden sebanyak 180 responden dengan pengembalian kuesioner yang sudah diisi lengkap oleh responden adalah sebanyak 135 kuesioner. Jenis penelitian yang digunakan adalah penelitian yang bersifat kuantitatif dengan menggunakan skala likert dan metode analisis data yang digunakan adalah uji regresi linear berganda dengan menggunakan SPSS 25. Hasil penelitian menunjukkan bahwa Tax Self Assessment system dan religiusitas berpengaruh signifikan terhadap persepsi tax evasion, tetapi money ethics tidak berpengaruh signifikan terhadap persepsi tax evasion.
KONSISTENSI LABA PERUSAHAAN YANG DIMODERASI KEBIJAKAN UTANG DI ERA PANDEMIK COVID-19 PADA PERUSAHAAN CONSUMER GOODS Mardinata Rusli, Yohanes; Whittleliang Hakki, Tandry; Chiputri, Helen
Jurnal Analisa Akuntansi dan Perpajakan Vol. 8 No. 1 (2024): Jurnal Analisa Akuntansi dan Perpajakan
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25139/jaap.v8i1.8063

Abstract

Konsistensi Laba perusahaan saat pendemik covid-19 melanda di dunia, khususnya Indonesia juga berdampak terhadap sector perekonomian. Laba Perusahaan selama masa pandemik mengalami ketidakstabilan, karena itu pada panelitian ini ingin menganalisa kestabilan laba perusahaan selama periode terdampaknya pandemic covid-19 yang dipengaruhi dengan beberapa faktor, yaitu: arus kas operasi, pertumbuhan perusahaan, dan kinerja keuangan perusahaan. Penelitian ini juga ingin menganalisa peran tingkat hutang sebagai pemoderasi antara arus kas operasi, pertumbuhan pendapatan, dan kinerja keuangan perusahaan terhadap konsistensi laba perusahaan. Konsistensi Laba Perusahaan diproxykan dengan pengukuran dari persistensi laba, yaitu: keadaan ketika laba perusahaan memiliki kemampuan untuk dijadikan indikator dari laba periode mendatang yang dihasilkan secara berulang dalam jangka panjang. Persistensi laba penting karena merupakan salah satu perhitungan acuan dalam pengambilan keputusan apalagi saat era pandemic covid-19 yang melanda Indonesia. Pada penelitian ini mengambil populasi penelitian pada perusahaan sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2019-2022. Sektor barang konsumsi tersebut merupakan salah satu sektor yang cukup stabil dalam prespektif kinerja keuangan perusahaan. Jenis data yang digunakan pada penelitian ini adalah data sekunder berupa laporan tahunan dan laporan keuangan dari perusahaan yang dijadikan sampel pada penelitian ini dengan metode pemilihan sampel yang menggunakan metode purposive sampling.. Metode penelitian yang digunakan dalam penelitian ini adalah metode penelitain kuantitatif. Untuk pengujian hipotesis, penelitian ini menggunakan analisis regresi linier berganda. Teknik sampling yang digunakan dalam penelitian ini adalah purposive sampling. Teknik pengumpulan data yang digunakan bersumber dari data laporan keuangan sebanyak 28 perusahaan sektor barang konsumsi yang terdaftar di BEI sehingga menghasilkan 112 unit data analisis dalam penelitian ini. Hasil penelitian menunjukkan bahwa arus kas operasi berpengaruh positif dan signifikan terhadap konsistensi laba perusahaan, sedangkan pertumbuhan pendapatan dan kinerja keuangan perusahaan tidak berpengaruh signifikan terhadap konsistensi laba perusahaan, Hasil penelitian lainnya menyatakan bahwa Kebijakan Utang memperkuat pengaruh arus kas operasi dan konsistensi laba perusahaan. Sedangkan Kebijakan Utang tidak memperkuat atau memperlemah pengaruh pertumbuhan pendapatan dan kinerja keuangan perusahaan terhadap konsistensi laba perusahaan.
PENGARUH KINERJA KEUANGAN DAN KEPEMILIKAN MANAJERIALTERHADAP MANAJEMEN LABA DIINTERVENING ASIMETRI INFORMASI whittleliang hakki, tandry; Selviany; Amaliyana
Jurnal Analisa Akuntansi dan Perpajakan Vol. 8 No. 2 (2024): Jurnal Analisa Akuntansi dan Perpajakan
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25139/jaap.v8i2.8972

Abstract

Earnings management is an activity carried out by management by interfering in the preparation of a company's financial statements for the benefit of the company or individuals. The practice of earnings management can be detected using the financial performance approach, managerial ownership, and information asymmetry. This study aims to examine the effect of managerial ownership, information asymmetry, and profitability on earnings management carried out by companies. This study took the research population from financial sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The type of data used in this study is secondary data in the form of company financial reports that are used as samples. The research method used in this study is a quantitative research method. The sample was selected using the purposive sampling method. For hypothesis testing, this study uses multiple linear regression analysis. Based on the expected research results in this study are: (1) Financial performance has a significant effect on earnings management; (2) Managerial ownership does not have a significant effect on earnings management; (3) Financial performance has a significant effect on information asymmetry; (4) Managerial ownership does not have a significant effect on information asymmetry; (5) Information asymmetry has an effect on earnings management; (6) Financial performance has an indirect effect on earnings management practices mediated by information asymmetry; (7) Managerial ownership has an indirect effect on earnings management practices mediated by information asymmetry
The Effect Of Green Intellectual Capital, CEO Characteristic, Free Cash Flow On Prudence Moderated By Enviromental Performance Whittleliang Hakki, tandry; Herlina, Herlina; Akwila, Karvicha; Jurjanta, Priccilya
Journal of Accounting and Finance Management Vol. 5 No. 3 (2024): Journal of Accounting and Finance Management (July - August 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i3.689

Abstract

The rapid development of many industries in the world has resulted in environmental damage due to excessive use and exploitation of natural resources. As a result, there is a decline in environmental quality resulting in global warming, ozone depletion, pollution, and acid rain. The impact of environmental conventions in the world Montreal Convention, Kyoto Protocol, Ban on the Use of Certain Hazardous Materials and increasing consumer environmentalism can change the context of competition in industries around the world. This study aims to examine the effect of Green Intellectual Capital, CEO Characteristic, Free Cash Flow on Prudence moderated by Environmental Performance. This study took the research population in the energy sector companies listed on the Indonesia Stock Exchange for the period 2019-2023. The type of data used in this study is secondary data in the form of financial reports of companies that are used as samples. The research method used in this study is a quantitative research method. The sample was selected using the purposive sampling method. For hypothesis testing, this study uses multiple linear regression analysis. Based on the results of this study, it shows that Green Intellectual Capital, Busy Director, and Free Cash Flow have an effect on prudence but CEO Tenure has no effect on Prudence. Environmental Performance strengthens the influence of Green Intellectual Capital, Busy Director, and Free Cash Flow on prudence and Environmental Performance strengthens the influence of CEO Tenure on prudence.
The Effect Of Corporate Values, Conservatism, And Earnings Quality On Audit Opinion Going Concern Surjadi, Merna; Sofianty, Dianmonalisa; Whittleliang Hakki, Tandry; Pohan, Pricilla
Journal of Accounting and Finance Management Vol. 5 No. 3 (2024): Journal of Accounting and Finance Management (July - August 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i3.690

Abstract

Financial Report is the final result of the accounting cycle which is a record of financial information used to describe the financial condition of the company as information for external and internal parties of the company. The purpose of the report is to provide information on the financial position, financial performance and cash flow of the entity that is useful for most users of the report in making economic decisions (Minerva et al., 2020). Earnings quality is often associated with the quality of financial statement audits. the high value of the company, the tendency not to do a going concern audit opinion is greater, because a good company value is considered the profit generated by the company is stable. So this will attract management's interest in practicing going concern audit opinions. This study aims to test two influences, namely the influence of Company Value and conservatism on the going concern audit opinion carried out by the company and the influence of Company Value and conservatism on Earnings Quality. This study took the research population from financial sector companies listed on the Indonesia Stock Exchange for the period 2019-2021. The type of data used in this study is secondary data in the form of financial reports of companies that are used as samples. The research method used in this study is a quantitative research method. The sample was selected using the purposive sampling method. For hypothesis testing, this study uses multiple linear regression analysis. Based on the results of this study, it shows that Firm Value and Earnings Quality has an effect on the Audit Opinion Going Concern, But Conservatism has not effect on Opinion Audit Going Concern. This explains that with the high value of the company, the tendency not to do a going concern audit opinion is greater, because a good company value is considered to be a stable profit generated by the company. So this will attract management's interest in practicing going concern audit opinions.
The Effect of Company Performance, Company Complexity, Company Size on the Board of Commissioners Structure Moderated by Managerial Ownership Carlos Pangestu, Juan; Whittleliang Hakki, Tandry; Naftalia Elisa, Marta
Journal of Accounting and Finance Management Vol. 5 No. 4 (2024): Journal of Accounting and Finance Management (September - October 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i4.702

Abstract

The role of the Board of Commissioners is very important to minimize agency problems so that shareholder wealth maximization can be achieved. Under one board, a number of studies have investigated the effect of the effectiveness of the Board of Directors on their company's performance. In Indonesia, existing research related to the effectiveness of the Board of Commissioners investigates the effectiveness of the Board of Commissioners as one of the determining factors for the possibility of financial distress and investigates effectiveness. This study aims to examine the effect of Company Performance, Company Complexity, Company Size on the Structure of the Board of Commissioners and examine whether there is a role of Managerial Ownership as a moderation in the influence of Company Performance, Company Complexity, Company Size on the Structure of the Board of Commissioners carried out by the company. This study took the research population from financial sector companies listed on the Indonesia Stock Exchange for the period 2019-2022. The type of data used in this study is secondary data in the form of company financial reports that are used as samples. The research method used in this study is a quantitative research method. The sample was selected using the purposive sampling method. For hypothesis testing, this study uses multiple linear regression analysis. Based on the results of the study, it shows that company performance has a significant effect on the Board of Commissioners Structure, then Company Complexity and Company Size do not have a significant effect on the Board of Commissioners structure. Managerial Ownership strengthens the influence of Company Performance on the Board of Commissioners Structure. Managerial Ownership does not strengthen the influence of Company Complexity and Company Size on the Board of Commissioners Structure.
The Role of Green Intellectual Capital and Busy Director as Moderators of the Influence of Prudence and Audit Tenure on Integrated Reports Whittleliang Hakki, Tandry; Akwila, Karvicha; Jurjanta, Priccilya
Journal of Accounting and Finance Management Vol. 5 No. 4 (2024): Journal of Accounting and Finance Management (September - October 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i4.714

Abstract

Financial reports are financial information of a company in an accounting period that can be used to describe the performance of a company (Kashmir in Gayatri). Financial reports are said to be good if they have integrity over the information contained therein. Along with the convergence of IFRS, the concept of conservatism is now replaced by prudence, what is meant by prudence in IFRS is that revenue recognition may be recognized even though it is still potential, as long as it meets the provisions for revenue recognition but still uses the principle of prudence in its recognition. After SAK adopted IFRS. This study aims to test the effect of Prudence, Audit Tenure on the Integrated Report and examine whether there is a role of Green Intellectual Capital and Busy Director as a moderation of the influence of Prudence, Audit Tenure on the Integrated Report carried out by the company. This study took the research population from financial sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The type of data used in this study is secondary data in the form of company financial reports which are used as samples. The research method used in this study is a quantitative research method. The sample was selected using the purposive sampling method. To test the hypothesis, this research uses multiple linear regression analysis. Based on the results of this study, it shows that prudence has an effect on the integrated report, Audit tenure does not have an effect on the audit report, Green Intellectual capital strengthens the effect of Prudence on the integrated report but busy directors do not strengthen the effect of Prudence on the integrated report. Green Intellectual capital strengthens the effect of Audit Tenure on the integrated report but busy directors do not strengthen the effect of Audit Tenure on the integrated report
The Effect of Carbon Management Accounting, Competitive Business Strategic and Carbon Emission Disclosure on Company Performance Moderated by Green Intellectual Capital Whittleliang Hakki, Tandry; Akwila, Karvicha; Jurjanta, Priccilya
Journal of Accounting and Finance Management Vol. 5 No. 5 (2024): Journal of Accounting and Finance Management (November - December 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i5.715

Abstract

Several climate changes or extreme weather that often occur throughout the world in recent years, this directly makes society focus and increases the level of awareness of climate change that occurs. warming. Global warming is a hot issue and has become a public focus to be discussed in several world organization forums in recent decades. Global warming can be caused by the main factor, namely carbon emissions. This study aims to examine the effect of Carbon Management Accounting, Competitive Business Strategy, and Carbon Emission Disclosure on Company Performance moderated by Green Intellectual Capital. This study took the research population in energy sector companies. The type of data used in this study is secondary data in the form of company financial reports that are used as samples. The research method used in this study is a quantitative research method. The sample was selected using the purposive sampling method. For hypothesis testing, this study uses multiple linear regression analysis. Based on the results of this study, it shows that Carbon Management Accounting and Carbon Emission Disclosure have an effect on Firm Performance, but Carbon Emission Disclosure has no effect on Firm Performance. Green Intellectual Capital strengthens the influence of Carbon Management Accounting on Firm Performance and Green Intellectual Capital does not strengthen the influence of Competitive Business Strategy and Carbon Emission Disclosure Strategy on Firm Performance.
Pengaruh Nilai Perusahaan, Konservatisme Terhadap Opini Audit Going Concern dan Kualitas Laba Surjadi, Merna; Sofianty, Dianmonalisa; Whittleliang Hakki, Tandry; Pohan, Pricilla
Ranah Research : Journal of Multidisciplinary Research and Development Vol. 6 No. 6 (2024): Ranah Research : Journal Of Multidisciplinary Research and Development (Septemb
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/rrj.v6i6.1093

Abstract

Every entity has an obligation to provide financial reports to stakeholders. Auditors have an important role as intermediaries between stakeholders as users of financial reports and entities or companies as providers of financial reports. Going concern is the ability of a business unit to maintain its survival for a reasonable period of time, which is no more than one year from the date of the audited financial statements This study aims to test two influences, namely the influence of Company Value and conservatism on the going concern audit opinion carried out by the company and the influence of Company Value and conservatism on Earnings Quality. This study took the research population from financial sector companies listed on the Indonesia Stock Exchange for the period 2019-2021. The type of data used in this study is secondary data in the form of financial reports of companies that are used as samples. The research method used in this study is a quantitative research method. The sample was selected using the purposive sampling method. For hypothesis testing, this study uses multiple linear regression analysis. Based on the results of this study, it shows that Firm Value has an effect on Earnings Quality, but Conservatism have not effect on Earnings Quality. Based on the results of this study, it shows that Firm Value has an effect on Opinion Audit Going Concern, but Conservatism have not effect on Opinion Audit Going Concern
The Effectiveness of Internal Audit in State Owned Company in the Red and White Cabinet Era: The Role of Integrity as a Moderator Carlos Pangestu, Juan; Simanungkalit, Jobrinson; Whittleliang Hakki, Tandry; Akwila, Karvicha
Journal of Accounting and Finance Management Vol. 6 No. 3 (2025): Journal of Accounting and Finance Management (July - August 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i3.2331

Abstract

This research is basically to obtain findings on factors that affect the increase in the effectiveness of the performance of the government's Internal Audit department, especially for State-Owned Enterprises (SOEs) so that the findings can be developed again and practiced by other auditors at the Financial Audit Agency (BPK RI) for other government institutions such as Regional Government, OJK, and Departments in Ministries in the Red and White Cabinet to complete problems that occur or the problems underlying this research so that the effectiveness of institutions, especially SOEs, is better and encourages minimizing the potential losses of the state that will be obtained. This study aims to examine the influence of Audit Scope, Senior Management Support and Extrinsic Rewards on Audit Internal Effectiveness moderated by Internal Audit Integrity. In this study, the research population is taken from the government's Internal Audit Department, in this case the Financial Audit Agency which examines SOEs in the cities of Jakarta, Bandung, and Surabaya currently under the Red and White Cabinet government. The type of data used in this study is primary data used as a sample. The research method used in this study is the quantitative research method. Samples were selected using the purposive sampling method. For hypothesis testing, this study uses multiple linear regression analysis. Based on the results of the research expected in this study, are: Audit Scope, Senior Management Support, and Extrinsic Rewards have a significant and positive effect on the Effectiveness of Internal Audit. In addition, Internal Auditor Integrity as a moderation variable can strengthen the influence of Audit Scope, Senior Management Support, and Extrinsic Rewards on Internal Audit Effectiveness.
Co-Authors Akwila, Karvicha Alvionita, Davina Amaliyana B.P. Simandjuntak, Johanes Carlos Pangestu, Juan Chandru Khatwani, Daniel Chiputri, Helen Diamonalisa Sofianty Fanesyah, Fanesyah Friska, Friska Herlina Herlina Jurjanta, Priccilya Loanza, Marshia Naftalia Elisa, Marta Pohan, Pricilla Rosewita, Bella Selviany Siat, Mung Simanungkalit, Jobrinson Sofianty, Dianmonalisa Surjadi, Merna Wong, Natasya Yohanes Mardinata Rusli, Yohanes Mardinata