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All Journal Journal of Economic, Bussines and Accounting (COSTING) AKURASI: Jurnal Riset Akuntansi dan Keuangan Akurasi
Juanda Astarani
Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura, Pontianak, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH SISTEM PENGENDALIAN INTERNAL, PEMANFAATAN TEKNOLOGI INFORMASI, DAN KOMITMEN ORGANISASI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN KOMPETENSI SDM SEBAGAI VARIABEL MODERASI Novia Puspita; Juanda Astarani; Ira Ghania Mustika
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jy1gfb20

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh sistem pengendalian internal (SPI), pemanfaatan teknologi informasi (TI), dan komitmen organisasi terhadap kualitas Laporan Keuangan Pemerintah Daerah (LKPD) dengan kompetensi sumber daya manusia (SDM) sebagai variabel moderasi. Latar belakang penelitian ini didasarkan pada ditemukannya berbagai permasalahan dalam kualitas LKPD, meskipun sebagian besar pemerintah daerah telah memperoleh opini Wajar Tanpa Pengecualian (WTP) dari BPK. Penelitian ini menggunakan pendekatan kuantitatif. Data dikumpulkan melalui penyebaran kuesioner kepada pejabat struktural dan aparatur pengelola keuangan pada Organisasi Perangkat Daerah (OPD) di Kota Pontianak dan Kabupaten Kubu Raya. Teknik analisis data yang digunakan adalah Partial Least Square (PLS) dengan bantuan software WarpPLS versi 8.0. Hasil penelitian menunjukkan bahwa SPI, pemanfaatan TI, dan komitmen organisasi berpengaruh positif terhadap kualitas LKPD. Namun demikian, kompetensi SDM tidak mampu memoderasi hubungan antara SPI, pemanfaatan TI, dan komitmen organisasi dengan kualitas LKPD. Hasil penelitian ini mendukung teori stewardship, teori goal setting, dan teori agensi, yang menekankan pentingnya akuntabilitas dan tanggung jawab aparatur dalam pengelolaan keuangan public.
Pengaruh konservatisme akuntansi dan leverage terhadap tax avoidance dengan kepemilikan institusional sebagai variabel moderasi Margareth Vionika; Juanda Astarani; Khristina Yunita
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol. 6 No. 3 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v6i3.1328

Abstract

This study examines and analyzes accounting conservatism and the power to avoid taxes with institutional ownership as a moderating variable. This sample includes manufacturing companies in the food and beverage subsector listed on the Indonesia Stock Exchange from 2020 to 2023. This study includes 37 companies that meet the sample criteria. The analytical method is multiple linear regression analysis, and the analytical tool is SPSS 25. This research indicates that accounting conservatism does not influence efforts to avoid taxes; power influences efforts to avoid taxes; institutional ownership cannot control accounting conservatism to avoid taxes, and institutional ownership can weaken the power used to avoid taxes. Public interest statements The study provides valuable insights for corporate managers, investors, and policymakers regarding the interplay between accounting practices, tax strategies, and ownership structures. By understanding these dynamics, stakeholders can make more informed decisions that align with their financial and ethical objectives.
Pengaruh konservatisme akuntansi dan leverage terhadap tax avoidance dengan kepemilikan institusional sebagai variabel moderasi Margareth Vionika; Juanda Astarani; Khristina Yunita
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol. 6 No. 3 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v6i3.1328

Abstract

This study examines and analyzes accounting conservatism and the power to avoid taxes with institutional ownership as a moderating variable. This sample includes manufacturing companies in the food and beverage subsector listed on the Indonesia Stock Exchange from 2020 to 2023. This study includes 37 companies that meet the sample criteria. The analytical method is multiple linear regression analysis, and the analytical tool is SPSS 25. This research indicates that accounting conservatism does not influence efforts to avoid taxes; power influences efforts to avoid taxes; institutional ownership cannot control accounting conservatism to avoid taxes, and institutional ownership can weaken the power used to avoid taxes. Public interest statements The study provides valuable insights for corporate managers, investors, and policymakers regarding the interplay between accounting practices, tax strategies, and ownership structures. By understanding these dynamics, stakeholders can make more informed decisions that align with their financial and ethical objectives.
Co-Authors Ira Ghania Mustika Khristina Yunita Margareth Vionika Novia Puspita