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Claudia Wanda Melati Korompis
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INDONESIA
Journal of Governance, Taxation, and Auditing
Published by Indonesia Strategic Sustainability
ISSN : 28306392     EISSN : 29622522     DOI : 10.38142/jogta
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Governance, Taxation and Auditing (JoGTA) is a journal developed by PT Keberlanjutan Strategies Indonesia (Sustainability Strategies Indonesia). The International Journal of Environmental, Sustainability and Social Science aims to related to current research on the scope of the journal also covers accounting information systems, management information systems, finance, government which are part of Governance, taxation and auditing for the achievement of the goals of sustainable development.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 162 Documents
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The Effect of Profitability and Liquidity on Firm Value with Dividend Policy as an Intervening Variable (Empirical Study on Non-Cyclical Consumer Sector Companies Listed on the Indonesia Stock Exchange Period 2018-2023) MARCHELINA, Della; SANUSI, Fauji; PURBASARI, Intan
Journal of Governance, Taxation and Auditing Vol. 3 No. 4 (2025): Journal of Governance, Taxation and Auditing (April - June 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i1.1518

Abstract

This study aims to determine the effect of Profitability and Liquidity on Firm Value with Dividend Policy as an Intervening Variable in Consumer Non-Cyclicals Sector Companies listed on the Indonesia Stock Exchange for the 2018-2023 period. The sampling technique employed a purposive sampling method, aiming to obtain sample data by the study's criteria, and resulted in the selection of 24 companies from a population of 70 companies. The data analysis techniques employed in this study include descriptive statistics, classical assumption tests, and Sobel tests, utilizing SPSS 25 software. The results of this study indicate that: (1) Profitability has a positive significant effect on Firm Value, (2) Liquidity has a negative significant on Firm Value, (3) Dividend Policy has a positive significant effect on Firm Value, (4) Profitability has a positive significant effect on Dividend Policy, (5) Liquidity does not affect on Dividend Policy, (6) Dividend Policy can mediate the effect of Profitability on Firm Value, (7) Dividend Policy is unable to mediate the effect of Liquidity on Firm Value.
The Influence of Coretax, Tax Corner, and Tax Volunteers on Annual Personal Tax Return Reporting Compliance (a Study on Generation Z and Millennials in Lamongan) MAIMUNAH, Handariyatul; DARMAYANTI, Novi; WAFA, Moh. Ali
Journal of Governance, Taxation and Auditing Vol. 3 No. 4 (2025): Journal of Governance, Taxation and Auditing (April - June 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i1.1466

Abstract

This study investigates the influence of tax education programs—Coretax, Pojok Pajak, and Relawan Pajak—on the compliance of Annual Personal Income Tax Return (SPT) reporting among Generation Z and Millennial taxpayers in Lamongan Regency. A descriptive quantitative approach was employed using a survey method, with data collected through both online and offline questionnaires. The target population included taxpayers aged 18–44 who possess a Taxpayer Identification Number (NPWP) and utilize the e-Filing system. A total of 106 respondents were selected using the Lemeshow formula and a purposive sampling technique. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS 4.0. The findings reveal that Coretax and Relawan Pajak have a positive and significant impact on Annual Tax Return compliance, with path coefficients of 0.512 and 0.502, respectively (t-statistics > 1.96; p-values < 0.05). In contrast, Pojok Pajak did not exhibit a statistically significant effect. Demographically, the majority of respondents were female (63.21%), from Generation Z (69.81%), had a high school/vocational school education (56.60%), and were predominantly students (60.38%). The study concludes that Coretax and Relawan Pajak are effective tools for enhancing tax compliance among young taxpayers in the digital age. Accordingly, these programs should be strengthened and further developed as part of tax policy initiatives in Lamongan Regency to foster greater awareness and voluntary compliance among Millennials and Generation Z.
Time-Driven Activity Based Costing: An Innovative Method for Calculating the Cost of Renting a Hall in a Public Service Agency (BLU) MEIDINA, Audy; LESTARI, Utami Puji
Journal of Governance, Taxation and Auditing Vol. 3 No. 4 (2025): Journal of Governance, Taxation and Auditing (April - June 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i1.1477

Abstract

Determining rental rates for building facilities requires an accurate method that accommodates the actual activities and resources involved. Time-Driven Activity-Based Costing (TDABC) is considered an innovative method for calculating the cost of service rentals. This study aims to analyze the application of the TDABC method in determining the service cost of hall rentals at PTN-BLU X. Until now, PTN-BLU X has used a traditional method that merely compares the rental rates of other buildings without considering actual activities and resource usage, which can potentially lead to cost distortion. This research employs a descriptive qualitative approach with data collection techniques such as semi-structured interviews, unstructured observations, and documentation. The analysis is conducted by calculating and comparing service costs using both traditional and TDABC methods. The findings reveal that the TDABC method can identify activities, activity time, practical capacity, and unused activity costs in a more detailed manner. This method provides more accurate cost calculations and reflects actual resource consumption for each type of activity, such as seminars, training sessions, and school graduation ceremonies. The application of TDABC can serve as a more realistic basis for setting rental rates and support more effective managerial decision-making within PTN-BLU X.
The Effect of Auditor Competence and Independence on Audit Quality: The Moderating Role of Audit Fees (A Case Study of Public Accounting Firms in Bandung) NURSAID, Manurung Miranda Lidya; ZAPUTRA, Ali Rahman Reza
Journal of Governance, Taxation and Auditing Vol. 3 No. 4 (2025): Journal of Governance, Taxation and Auditing (April - June 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i1.1493

Abstract

The purpose of this study is to evaluate various aspects of audit quality in Indonesia, with a particular emphasis on auditor competence, independence, and audit costs at public accounting firms in Bandung. A quantitative approach is applied using descriptive, associative, and causal methods. To collect data, auditors from 17 randomly selected public accounting firms were used as respondents in a closed-ended questionnaire based on a Likert scale. The data were analyzed using SEM-PLS techniques together with the SmartPLS 4 tool. The results of the analysis showed that auditor competence and independence greatly influence audit quality. Conversely, audit fees do not significantly affect audit quality, but they weaken the relationship between competence and audit quality. Meanwhile, audit fees do not moderate the relationship between independence and audit quality. These findings highlight the crucial role of auditor competence and objectivity in maintaining high audit quality, in line with Attribution Theory. Practically, companies should invest in improving auditor skills, ensure auditor independence, and establish audit fees that are fair and proportional. Future studies are encouraged to adopt a mixed-method approach.
The Effect of Return on Assets and Earnings Per Share on the Stock Price of PT Unilever Indonesia, TBK for the Period 2014-2022 SUHARTINI, Titin; HIMMY’AZZ, Istajib Kulla; BRILLIANT, Shelly; SHODIQ, Muhammad Zacky Syauqy Ibnu; TYAS, Stephanie Dwi Wahyuning
Journal of Governance, Taxation and Auditing Vol. 3 No. 4 (2025): Journal of Governance, Taxation and Auditing (April - June 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i1.1531

Abstract

The stock price of PT Unilever Indonesia, Tbk fluctuated from 2014 to 2022. The stock price fluctuation of PT Unilever Indonesia, Tbk is thought to be influenced by profitability ratios, namely Return On Assets and Earnings Per Share. This study aims to determine the effect of Return On Assets (ROA) and Earnings Per Share (EPS) on the stock price of PT Unilever Indonesia, Tbk. The data used are secondary data, namely, financial reports. The population used is the financial statements of PT Unilever Indonesia, Tbk, and the sampling method uses purposive sampling. The analysis techniques used are descriptive statistical tests, classical assumption tests (normality tests, multicollinearity tests, heteroscedasticity tests, autocorrelation tests), correlation tests, coefficient of determination tests, and hypothesis tests using Statistical Product and Service Solutions (SPSS) version 18 with a significance level of 5%. The results of the hypothesis test show that partially, ROA has no significant effect on Stock Prices, and EPS has a significant effect on Stock Prices. While simultaneously, ROA and EPS have a significant effect on Stock Prices.
Debate On Efforts to Extend the Presidential Term Limit During The Joko Widodo Administration from a Democratic Perspective HENDRA, Hendra
Journal of Governance, Taxation and Auditing Vol. 3 No. 4 (2025): Journal of Governance, Taxation and Auditing (April - June 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i1.1535

Abstract

Since the amendment to the 1945 Constitution, the presidential term in Indonesia has been limited to a maximum of two terms. An interesting phenomenon has emerged in Joko Widodo's second term, with both pros and cons surrounding the idea of extending the presidential term to three terms. Some literature states that limiting the presidential term is one of the democratic indicators in preventing authoritarianism. While other opinions state that limiting the presidential term is considered undemocratic because it is not in line with the will of the people. Through a qualitative approach supported by literature studies, the author concludes that the idea of changing the presidential term limit is considered not contrary to democracy when viewed in terms of the will of the people in general elections. Still, suppose other factors such as the party system, the functioning of representative institutions, and the guarantee of the independence of the judiciary do not support the creation of democracy. In that case, there is concern that this extension of the term will give rise to a dictatorial leader who rules authoritarianly.
Financial Decisions and Firm Value: The Moderating Role of Good Corporate Governance and Environmental Disclosure PRAMARTHA , I Made Aditya; PUTRA, Gede Sanjaya Adi; RAI, Ida Ayu Putu Liony Natasha
Journal of Governance, Taxation and Auditing Vol. 3 No. 4 (2025): Journal of Governance, Taxation and Auditing (April - June 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i1.1568

Abstract

This research aims to examine the effect of investment decisions, funding decisions, and dividend policy on firm value by including good corporate governance and environmental disclosure as moderating variables. This research was conducted on 47 banking sub-sector companies listed on the Indonesia Stock Exchange in 2023, to provide an empirical picture of the dynamics of financial decision-making and its implications for market valuation. The approach used is quantitative research with data analysis techniques, Moderated Regression Analysis, to test nine research hypotheses, based on secondary data obtained from the company's annual report. The results showed that investment decisions and dividend policy had a positive effect on firm value, while funding decisions had no significant effect. Meanwhile, institutional ownership and environmental disclosure are not proven to moderate the relationship between the three financial decisions and firm value. These findings indicate that investment decisions and dividend policies are important signals for the market, while the moderating role of good corporate governance and environmental disclosure is not optimal in the context of the banking industry. This research is expected to enrich empirical studies related to signal theory and provide input for company management and stakeholders in formulating financial strategies and sustainability policies that support the increase in firm value.
Factors Affecting Audit Quality in Public Accounting Firms in Padang ERFINES, Sherly; DAHEN, Lovelly Dwinda; ROSYA, Nilmadesri
Journal of Governance, Taxation and Auditing Vol. 4 No. 1 (2025): Journal of Governance, Taxation and Auditing (July - September 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the influence of competence, independence, accountability, integrity, professionalism, and audit fees on audit quality in Public Accounting Firms (PAFs) in Padang City. This research employed a quantitative approach. Data were collected through questionnaires distributed to 37 auditors from 7 PAFs selected using purposive sampling. The data analysis techniques used in this study were descriptive analysis and inductive analysis employing multiple linear regression. The results show that competence, independence, integrity, and professionalism have a positive and significant effect on audit quality. Meanwhile, accountability and audit fees have no significant effect. Simultaneously, all six variables significantly influence audit quality, with an Adjusted R² value of 0.783, indicating that these variables can explain 78.3% of the variation in audit quality.
The Role of Price Fairness in Mediating the Effect of Product Quality and Service Quality on Repurchase Intention (A Study of Honda Car Customers in Bali) PUTRA, I Putu Iwan Pramana; KURNIAWATI, Ni Putu Ayu Tika; DEWI, Anak Agung Istri Krisna Gangga; PRAMANA, Made Surya
Journal of Governance, Taxation and Auditing Vol. 4 No. 1 (2025): Journal of Governance, Taxation and Auditing (July - September 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the role of price fairness as a mediating variable in the relationship between product quality, service quality, and repurchase intention among Honda car customers in Bali. The intense competition in the automotive industry in Bali requires companies to focus not only on product and service quality but also on effective pricing strategies to retain customers. Despite its importance, research on the role of price fairness as a mediator in this context is still limited. This study uses a quantitative approach with a survey method distributed to 160 respondents who are Honda car customers in Bali, selected using a purposive sampling technique. Primary data were collected through a questionnaire with a Likert scale and analyzed using Structural Equation Modeling (SEM) with SmartPLS software. The results show that product quality does not have a significant direct effect on repurchase intention, and service quality has a positive and significant effect on repurchase intention. Furthermore, the findings confirm that price fairness significantly mediates the relationship between product quality and repurchase intention, as well as the relationship between service quality and repurchase intention. The output of this research is expected to provide strategic recommendations for Honda dealers in increasing customer retention through a better understanding of the role of price fairness.
Analysis of Merchandise Inventory Accounting Treatment Based on SAK EMKM at UMKM Ayakh Ugan Baturaja UTAMI, Amanda Dwi; ZULKIFLI, Zulkifli; YULINA , Bainil
Journal of Governance, Taxation and Auditing Vol. 4 No. 1 (2025): Journal of Governance, Taxation and Auditing (July - September 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines the recording and valuation of merchandise inventory at UMKM Ayakh Ugan Baturaja. Data were obtained through interviews and company documentation. The findings reveal that the enterprise has not implemented an inventory recording system or valuation method in line with generally accepted accounting standards. Inventory transactions are recorded simply in goods-in and goods-out logs, without a formal system, and the ending inventory is valued by multiplying the last purchase price by the remaining units, which does not reflect the actual financial position. Comparative calculations using FIFO (First In, First Out) and Weighted Average methods show that the gross profit reported by the company is higher than the results obtained using these standard methods. The study recommends adopting a perpetual inventory system to monitor ending inventory in real time and applying the FIFO method for inventory valuation, as it is simple, practical, and produces a higher gross profit. Implementing these recommendations will improve the accuracy and reliability of financial reporting for the enterprise.

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