Faturachman, Dedy
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THE EFFECT OF INNOVATION ON COMPANY PERFORMANCE WITH OWNERSHIP CONCENTRATION AS A MODERATING VARIABLE Faturachman, Dedy
Jurnal Akuntansi dan Keuangan Indonesia Vol. 20, No. 2
Publisher : UI Scholars Hub

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Abstract

An open economy and a supportive environment encourage researchers to research this phenomenon. This study aims to provide empirical evidence regarding the effect of innovation on firm performance and the moderating role of ownership concentration. This research is quantitative research with an associative explanatory approach. The sample used is 821 observational data from manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021. The analysis technique used is multiple regression analysis and moderate regression analysis. The study results show that innovation positively affects company performance; the concentration of ownership in the concentrated ownership strengthens the effect of innovation on company performance.
TAX AUDITOR’S ETHICS REVIEW FROM ISLAMIC PERSPECTIVE (AT REGIONAL OFFICE OF DGT EAST JAVA I) Faturachman, Dedy; Puspitorini, Gayatri Indah
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 3 (2022) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i3.20762

Abstract

Ethics currently exists in various professions. Tax auditors have been provided with a code of ethics that must be obeyed. Islam is a religion that teaches the values of goodness and the basic beliefs of its people in living life. In this article the authors want to explain the importance of ethics from an Islamic point of view in the tax auditor profession. The research was conducted using descriptive qualitative methods, in the form of field research. The results of the study indicate that the existing professional ethics of tax auditors are in accordance with Islamic teachings, in carrying out their duties and work a tax auditor must apply existing professional ethics and implement Islamic teachings.