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All Journal Value: Jurnal Manajemen dan Akuntansi Buletin Poltanesa
Syarbini Ikhsan
Tanjungpura University
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Social Sciences

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The Role of Audit Quality in Moderating the Relationship Between Corporate Governance, Ownership Structure, and Earnings Management Rahmaniar Wulandari; Syarbini Ikhsan; Syarif M Helmi; Muhammad Fahmi; Nina F Dosinta
Poltanesa Vol 26 No 1 (2025): June 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v26i1.3290

Abstract

This study aims to examine the role of audit quality in moderating the relationship between Good Corporate Governance (GCG), ownership structure, and earnings management in banking sector companies listed on the Indonesia Stock Exchange during the period 2019-2023. The method used in this study is quantitative, with data analysis using SPSS 25. The sample used in this study consisted of banking sector companies listed on the Indonesia Stock Exchange, with data obtained from the company's annual report. The results of the study indicate that GCG has a significant effect on earnings management, indicating that good GCG implementation can increase transparency in earnings management. Ownership structure does not have a significant effect on earnings management, indicating that direct control by the owner is not strong enough to influence earnings management in the Indonesian banking sector. Audit quality is proven to moderate the effect of GCG on earnings management, meaning that high audit quality strengthens the relationship between GCG and more transparent earnings management. Audit quality moderates the effect of that good external monitoring can increase the effectiveness of monitoring carried out by owners.
Determinan Kepuasan Pengguna Sistem Coretax dan Dampaknya terhadap Kepatuhan Wajib Pajak pada Generasi Z dan Milenial Meiliana Astri; Syarbini Ikhsan; Haryono Haryono
Value : Jurnal Manajemen dan Akuntansi Vol. 21 No. 2 (2026): Mei - Agustus 2026
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jv.v21i2.8705

Abstract

Digital transformation in tax administration has become a strategic agenda for the Indonesian government, marked by the launch of CoreTax as an integrated tax administration system. This study examines the effects of system, service, and information quality on CoreTax user satisfaction, and the effect of user satisfaction on taxpayer compliance among Generation Z and Millennials in Pontianak. Its novelty lies in focusing on CoreTax as a newly launched system and on digital-native taxpayer segments that remain underexplored in prior literature. Using a quantitative causal approach, data from 177 respondents selected through purposive sampling were analyzed with Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results show that system, service, and information quality each have a positive and significant effect on user satisfaction. User satisfaction is also found to positively and significantly affect taxpayer compliance. Future research is encouraged to broaden the taxpayer sample and incorporate additional factors such as perceived ease of use, institutional trust, and tax awareness.
Co-Authors Haryono Haryono Meiliana Astri Muhammad Fahmi Nina F Dosinta Rahmaniar Wulandari Syarif M Helmi