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INDONESIA
Jurnal AKSI (Akuntansi dan Sistem Informasi)
Published by Politeknik Negeri Madiun
ISSN : 25413198     EISSN : 25286145     DOI : -
Core Subject : Economy, Science,
Computer Science & IT Economics, Econometrics & Finance
Jurnal AKSI (Akuntansi dan Sistem Informasi) with registered number ISSN 2541-3198 (printed), ISSN 2541-6145 (online) is scientific journals which publish articles from the fields of accounting and information system. AKSI will publish in two times issues Volume 1, Numbered: 1-2 are scheduled for publication: May and September.
Arjuna Subject : -
Articles 15 Documents
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Search results for , issue "Vol. 7 No. 1 (2022)" : 15 Documents clear
The Influence of Financial Secrecy and National Culture toward Tax Compliance Ari Kristanto; Christina Kusumadewi
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 7 No. 1 (2022)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v7i1.193

Abstract

Tax compliance is essential to pursue the fulfillment of countries’ tax revenue. This research aims to prove the effect of country level of financial secrecy and the resraint culture toward the tax compliance behavior. We expect that the financial secrecy would reduce the tax compliance. Furthermore, we also hypothesize that the restraint culture in a society influences tax compliance negatively. This research uses control variables i.e: democracy, tax rate, and law enforcement. By using cross-countries data of 62 countries processed by multiple regression analysis, it is concluded that financial secrecy has a negative influence toward tax compliance. Moreover, the restraint culture does not implied to have any effect on tax compliance. The findings of this research provide additional contribution as an empirical study in a global scale about the influence of financial secrecy and restraint culture on tax compliance. Based on the result, it can be recommended the government that should promote transparency in the financial sector to minimize non-compliant behavior.
The Role of Sense of Belonging and Professional Skepticism in University’s Internal Auditor Function Aprina Nugrahesthy Sulistya Hapsari; Nabilla Ningrum
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 7 No. 1 (2022)
Publisher : Politeknik Negeri Madiun

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Abstract

This study aims to describe the role of Sense of Belonging (SoB) and professional skepticism in supporting the performance of internal auditors at Satya Wacana Christian University (SWCU). This study uses both primary data by conducting in-depth interview with financial, academic and non-academic internal auditors, auditee and internal control body at SWCU and the secondary data were obtained from documents such as code of ethics, audit instruments and internal auditors charter. This study is a qualitative descriptive research and uses two types of triangulation which is data triangulation and source triangulation. The results of this study shows that the role of SoB and professional skepticism has been implemented in SWCU and both roles encourage the internal auditor’s function in university.
The Influence of Corporate Governance, Gender Diversity, CSR on Tax Aggressiveness in Companies Listed on the IDX Nurhana Hana; Riana Dewi; Anita Wijayanti
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 7 No. 1 (2022)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v7i1.224

Abstract

For companies with a high tax burden, the company's profit will decrease. The company will take tax-saving measures, so that the tax paid is small while the profit earned is large. The higher the company's tax savings, the more aggressive the company is towards taxes. The purpose of this study is to examine and analyze the effect of corporate governance (independent commissioners, audit committees, institutional ownership), gender diversity on the board, and corporate social responsibility to tax aggressiveness. The sampling in this study using purposive sampling. The sample companies ini this study amounted to 11 companies that had met the sampling criteria. The data analysis technique used in this research is multiple linear analysis. The results showed that the independent commissioner variables and gender diversity on the board had an effect on tax aggressiveness. Meanwhile, the audit committee, institutional ownership, and corporate social responsibility (CSR) have no effect on tax aggressiveness.
Tunneling and Company Performance in The Financial Industry In Indonesia Supatmi Supatmi; Kristina Devihanna Batubara
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 7 No. 1 (2022)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v7i1.228

Abstract

This study aims to find empirical evidence of the impact of related party transactions, particularly tunneling transactions, on the performance of the Indonesian financial industry. The research samples were 105 companies that are members of the financial industry listed on the Indonesia Stock Exchange (IDX) during 2018-2020 with a total of 300 observations. Tunneling was measured using the proportion of related party transactions related to trade receivables, other receivables, and assets other than trade receivables. Company performance was measured by accounting performance as proxied by return on assets (ROA) and market performance as proxied by Tobin’s Q. The results showed that the more financial companies tunneling through related party transactions related to assets other than trade receivables, the lower the accounting performance (ROA) but the higher the market performance. Meanwhile, tunneling through related party transactions of trade and other receivables in the financial industry was shown to have no effect on accounting or market performance.
Analysis of the Impact of Covid-19 on the Implementation of Internal Audit Procedures in Indonesia La Ode Abdullah; Nova Widodo; Sasmito Nugroho
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 7 No. 1 (2022)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v7i1.234

Abstract

Currently the world is under heavy pressure due to the outbreak of the covid-19 virus. The WFH policy for employees also has an impact on internal auditors, internal auditors must adjust to the conditions and schedules of employees. Remote auditing is the best alternative for auditors to complete their work during a pandemic. This study aims to analyse the impact of Covid-19 on internal audit procedures. The researcher in conducting the analysis uses qualitative methods with primary and secondary data sources, while the type of data used is qualitative. Data collection methods are interviews and documentation. The results of the data analysis were then validated for drawing conclusions. The results of the study show that the internal audit/review procedure during the COVID-19 pandemic has undergone several changes in its implementation. data analysis which shows that inspection procedures at private institutions at all stages of implementation are carried out remotely or online, Meanwhile, in Public accounting Firm, all stages of implementation are carried out remotely or online, except for the inspection stage which is carried out in person and remotely. Based on the results of data analysis, it shows that auditors from agencies and auditors from Public Accounting Firm have carried out remote audits, but there are also those who still combine them with traditional audits.
The Effect of Ethical Climate and Locus of Control toward Whistleblowing Intention David Pesudo; Cynthia Anakonda
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 7 No. 1 (2022)
Publisher : Politeknik Negeri Madiun

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Abstract

This research purposes to determine the effect of the ethical climate principle and internal locus of control on whistleblowing intention. The population in this research were accounting students of the Faculty of Economics and Business, Satya Wacana Christian University, who already took auditing subjects. Collection data was carried out using questionnaires, and the data analysis technique used is multiple regression analysis. This study indicates that the ethical climate principle has a positive effect but does not significantly influence whistleblowing intention and internal locus of control has a positive effect on whistleblowing intention
BPNN's Empirical Analysis of Daily Rupiah Exchange Rate Volatility Utilizing Hidden Neuron Optimization Imelda Saluza; Faradillah; Leriza Anggraini
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 7 No. 1 (2022)
Publisher : Politeknik Negeri Madiun

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Abstract

The exchange rate is the greatest financial market in its application. As a result, traders, investors, and other money market participants must be aware of the movement of currency exchange rate data. The fluctuation, or rise and fall, of currency exchange rates reveals the level of volatility in a country. The Backpropagation Neural Network is one of the models that can grasp the features of currency exchange rates (BPNN). BPNN is made up of three layers: input, hidden, and output, and each layer contains neurons. One of the challenges in designing a BPNN network architecture is determining the ideal number of hidden layer neurons. In this work, ten methodologies will be utilized to determine the number of hidden neurons; the ten approaches provide distinct empirical results in accordance with the goal of this study, which is to perform an empirical analysis of currency exchange rates by maximizing the number of hidden neurons. Empirical results reveal that the approach for calculating the number of hidden neurons performs well in terms of MAE and MSE. For the following seven periods, the best approach is used to forecast the Rupiah exchange rate.
Return on Assets (ROA), Leverage, And Firm Size on Tax Avoidance (Registered Banking Companies on IDX 2014-2018) Oktaviani Sari; Siti Nurlaela; Kartika Titisari
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 7 No. 1 (2022)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v7i1.252

Abstract

The purpose of this study is to test and analyze the partial effect of return on assets, leverage, and firm size on tax avoidance, then test and analyze the effect of simultaneously return on assets, leverage, and firm size on tax avoidance. The design of this study is a quantitative study with a cross-sectional method. The data source uses secondary data in the form of financial statements of all banking companies listed on the IDIX for the period 2014-2018. Population and sampling using purposive sampling technique. The analysis technique uses multiple linear regression. The results showed that ROA partially had a significant and negatively related effect on tax avoidance, Leverage partially had no significant effect and negatively related to tax avoidance, firm size partially had no significant and negatively related effect on tax avoidance, and ROA, Leverage, and Firm Size simultaneously has a significant and positive relationship to tax avoidance.
Classification Analysis Of Regional Characteristics Using Convolutional Neural Network On Satellite Image Canggih Pamungkas; Edy Susena
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 7 No. 1 (2022)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v7i1.260

Abstract

One of the developments of Machine Learning technology is Deep Learning which uses an algorithm based on mathematical concepts that work like the human brain. An example of the use of deep learning is for digital image processing. Image Processing is used to identify, classify objects quickly, precisely, and can process multiple data simultaneously. In this study, an analysis of the classification of regional characteristics will be carried out. Regional characteristics are divided into two aspects, namely water areas and land areas. The land area is divided into mountains, highlands, lowlands, and valleys. While the territorial waters include straits, bays, rivers, and lakes. Classification will be done using one of the algorithms from Deep learning used in image processing, namely Convolutional Neural Network (CNN). The CNN algorithm consists of 3 main layers, namely Convolutional Layer, Pooling Layer, and Fully Connected Layer. In this study using CNN architecture with a combination of 3 Convolutional Neural Networks and 2 Fully Connected Layers. At the stage of making a regional characteristic classification system using deep learning, there are several main process stages, namely data collection, system design, training, and testing. The processed dataset is a regional image dataset originating from the satellite.
Audit Tenure, Audit Firm Reputation and Audit Quality Study on Indonesian Manufacture Companies David Pesudo; Kavita Devira Nugroho
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 7 No. 1 (2022)
Publisher : Politeknik Negeri Madiun

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Abstract

The debate on audit quality still continues due to different results and arguments on audit tenure, audit firm reputation and audit quality. This study provides empirical evidence on the differentiation of audit quality by considering the audit tenure and audit firm reputation. Using the data from IDX of manufacturing companies in 2019 and 2020, the researcher examines the difference in audit quality, measured by discretionary accruals, in terms of audit tenure and audit firm reputation. This study also examines 247 companies that are analyzed using Mann-Whitney test. Findings from this study reveal that there is no significant difference between the audit quality of companies that have repeated and non-repeated audits. However, this study indicates that there is a significant difference in the audit quality of a company that is audited by the big 4 and non-big 4 audit firms. Based on the result, it can be suggested that auditor rotation is not necessary to enhance the audit quality since independent auditors tend to sustain their reputation and maintain their service qualifications.

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