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INDONESIA
Indonesia Auditing Research Journal
Published by Institute of Accounting Research and Novation
ISSN : 23032596     EISSN : 29643643     DOI : -
Core Subject : Economy, Science, Education,
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media
Indonesia Auditing Research Journal is a high-quality specialist journal that publishes articles from the broad spectrum of auditing. Its primary aim is to communicate clearly, to an international readership, the results of original auditing research conducted in research institutions and/or in practice.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 94 Documents
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Analysis of calculations, deductions, deposits and reporting income tax (PPh) article 21 for employees at CV. Putra Jaya Winarsih, Tri; Qosim, Qosim
Indonesia Auditing Research Journal Vol. 13 No. 2 (2024): June: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

Income Tax Article 21 or what can be called Income Tax Article 21 is a tax on income in the form of salary, wages, honorarium, allowances and other payments in any name and in any form in connection with work or position, services and activities carried out by individuals subject to domestic taxation. . The purpose of this research is to determine the process of calculating, withholding, depositing and reporting Income Tax Article 21 for CV employees. Putra Jaya with reference to the provisions of PMK 168 of 2023 concerning instructions for implementing tax deductions on income in connection with work, services or personal activities. This research uses a descriptive method with a quantitative and qualitative approach. The research results show that the calculation of deductions, deposits and reporting of PPh Article 21 for employees has been implemented by CV. Putra Jaya is in accordance with PMK 168 of 2023.
The influence of dividend policy, profitability, and capital structure on firm value Syahara, Carissa Citra Aulia; Nursiam, Nursiam
Indonesia Auditing Research Journal Vol. 13 No. 2 (2024): June: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

This research seeks to determine and analyze the impact of dividend policy, profitability, and capital structure on company value, focusing on LO45 companies listed on the Indonesia Stock Exchange from 2020 to 2022. Using a purposive sampling method, 27 companies met the predetermined criteria, resulting in a sample size of 81. The secondary data for this research was obtained from annual and sustainability reports published by the companies on the website www.ids.co.id. The results indicate that dividend policy and profitability significantly influence company value, while capital structure does not.
The influence of work motivation and work discipline on employee performance in PG Utama Jatiwangi Yuliawati, Tuti; Istiqomah, Istiqomah; Kamaludin, Ahmad; Andita, Vina
Indonesia Auditing Research Journal Vol. 13 No. 2 (2024): June: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

(PG Utama Jatiwangi,is a company that sells house tile needs that aims to achieve profit.This study will examine the factors of work motivation and work discipline to improve company performance.Based on the results of the analysis,it is concluded that the motivation of employees at PG Utama Jatiwangi related to the instrumental dimension can be included in the sufficient category,this can be illustrated that in PG Utama Jatiwangi it is sufficient to provide bonuses to its employees,and there are development and improvement efforts in providing incentives for employee welfare.Likewise,work discipline is also positively correlated with company performance,Proportionally from the two aspects of the ability and motivation variables that most influence on employee performance at PG Utama Jatiwangi is employee motivation with an effect on employee performance variations of 45.76%,meaning that motivation contributes 45.76% to each employee performance improvement at PG.Main Jatiwangi.Work motivation and work discipline together have a direct and indirect effect on regional performance(Y) of 70.42%.Meanwhile, the magnitude of the influence of other variables not included in the study on employee performance (Y) was 29.58%.Thus, work motivation and work discipline of employees at PG Utama Jatiwangi are important aspects in shaping employee performance at PG Utama Jatiwangi. Therefore,PG Utama Jatiwangi needs to pay attention to these aspects and needs to improve them optimally,so that employees at PG Utama Jatiwangi can have optimal performance as well).
The influence of job training, financial compensation, and career developmant on employee performance at PT. ISS Indonesia Saftari, Saftari; Ismartaya, Ismartaya; Palahudin, Palahudin
Indonesia Auditing Research Journal Vol. 13 No. 3 (2024): September: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

Keberhasilan sebuah perusahaan atau organisasi sangat erat kaitannya dengan kinerja karyawan, setiap perusahaan akan selalu berusaha dalam meningkatkan kinerja karyawan sehingga apa yang dijadikan tujuan perusahaan akan tercapai dengan baik. Pelatihan kerja, kompensasi finansial, dan pengembangan karir menjadi salah satu upaya dalam mengahdapi persoalan terhadap kinerja karyawan dan menjadi sebuah strategi. Penelitian ini bertujuan untuk mengetahui pengaruh pelatihan kerja, kompensasi finansial, dan pengembangan karir terhadap kinerja karyawan PT ISS Indonesia dengan jabatan Security Guard area penempatanUOB Plaza Thamrin. Sampel pada penelitian ini sebanyak 53 orang. Metode analisis dengan deskriptif dan verifikatiif. Teknik pengumpulan data melalui studi lapangan (kuesioner, wawancara, observasi) dan studi kepustakaan. Analisis data yang digunakan analisis regresi linier bergadan. Hasil dari penelitian ini yakni pelatihan kerja, kompensasi finansial secara persial dan simultan berpengaruh secara positif dan signifikan terhadap kinerja karyawan.
The ANALYSIS OF AN ACADEMIC FRAUD BEHAVIOR BASED ON THE FRAUD HEXAGON THEORY Sutarto, Herkulanus Sugiono; Putra, I Gusti Bagus Agung Hendrawan; Susandya, Anak Agung Putu Gede Bagus Arie
Indonesia Auditing Research Journal Vol. 13 No. 3 (2024): September: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

The purpose of this study is to obtain empirical evidence of the influence of pressure, opportunity, rationalization, capability, arrogance, and collusion on academic fraud behavior Students of the Bachelor of Accounting Study Program Faculty of Economics and Business, Universitas Mahasaraswati Denpasar. The population in this study is students of the Bachelor of Accounting Study Program with a population of 494 students. The number of samples in this study was 221 respondents. Researchers used the Proportionate Stratified Random Sampling technique. This study used the Slovin formula to determine the number of samples to be used. The data analysis technique used in this study is multiple linear regression analysis. The result of this study is that rationalization, capability, and arrogance positively affect academic fraud behavior, while pressure, opportunity, and collusion do not affect academic fraud behavior.
Analysis of the Influence of Organizational Justice on Job Satisfaction with Organizational Trust as a Mediating Variable for Employees of Construction Companies Siregar, Dewi Ratna Bulan; Nasution, Zulkarnain
Indonesia Auditing Research Journal Vol. 13 No. 3 (2024): September: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

This study aims to analyze the effect of organizational justice on employee job satisfaction, with organizational trust as a mediating variable. The results show that organizational justice has a significant direct effect on employee job satisfaction and organizational trust. Organizational trust was also found to have a significant direct effect on employee job satisfaction. However, the indirect effect of organizational justice on job satisfaction through organizational trust is not significant. These findings indicate that organizational justice plays an important role in enhancing employee job satisfaction, but organizational trust does not mediate this relationship. The practical implication of this research is the need for organizations to pay attention to the aspect of justice in decision-making processes, reward distribution, and interpersonal interactions to improve employee job satisfaction .
Influence of sales growth, profitability, asset structure, company size, and free cash flow on debt policy Dewi, Gita Primadhany Mutiara; Kusumawati, Eny
Indonesia Auditing Research Journal Vol. 13 No. 3 (2024): September: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

Debt policy plays a role in a company as a means of obtaining funds regulated by corporate governance, both internal and external. This research explores how debt policy in non-financial firms listed on the Indonesia Stock Exchange from 2020 to 2022 is influenced by factors such as sales growth, profitability, asset structure, firm size, and free cash flow. Employing purposive sampling, the study identified 648 companies that met the necessary criteria for observation. The analysis was conducted using multiple linear regression. The findings reveal that both profitability and firm size significantly impact debt policy. In contrast, sales growth, asset structure, and free cash flow do not show a significant effect on debt policy.
The influence of company size, company growth, and profitability on company value with capital structure as a moderating variable in the 10 largest conventional banks in Indonesia 2017-2022 Panjaitan, Florensy; Sari, Agustin Rusiana
Indonesia Auditing Research Journal Vol. 13 No. 3 (2024): September: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

This research aims to analyze the influence of company size, company growth and company profitability on company value with capital structure as a moderating variable. The companies that are the object of research are the 10 Conventional Banks with the Largest Assets according to the OJK 2017-2022. The type of data used in this research is quantitative data. The data source used in this research is secondary data taken from the Indonesia Stock Exchange at 10 Conventional Banks. The relationship or influence of these variables is explained using the multiple regression analysis method. The data used in this research used 60 samples. The test tool used is SPSS 25. The results of the research show that Company Size has an effect on Company Value, Company Growth has an effect on Company Value, Company Profitability has no effect on Company Value, Capital Structure does not moderate the effect of Company Size. on company value, capital structure is not able to moderate the effect of company growth on company value, capital structure is not able to moderate the effect of company profitability on company value.
Budget management accountability analysis finance in the department of education Deli Serdang Regency Sarmila, Sarmila; Lubis, Porkas Sojuangon; Suriana, Suriana
Indonesia Auditing Research Journal Vol. 13 No. 3 (2024): September: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

This study used qualitative research methods. The research method used is in-depth interviews on research subjects, observation and documentation. The purpose of this study is to describe how the Analysis of Financial Budget Management Accountability in the Education Office. The research subjects used in this study were selected using the purposive sampling method with the validity of the data using the triangulation technique. The location of this research is at the Office of the Education Office which is located at Jl. Work No. 1, Burning, District. Pagar Merbau, Deli Serdang Regency, North Sumatra 20517. In analyzing the data, the author uses a qualitative descriptive method of Accountability Analysis of Financial Budget Management in the Education Office, which is a technique with data analysis where the author first presents data from observations reported then the author analyzes accordingly. with the formulation of the problem and research objectives to be presented in the form of a scientific report. Based on the results of the research conducted, the SKPD Budget Realization Report presents information on the realization of revenues, expenditures, transfers, surplus /deficit and financing, each of which is compared to its budget in a certain period (PSAP no.2) . Budget Realization Report at the Deli Serdang district education office which has a very strategic meaning and urgency in the administration of the Education Office, where the report is substantially the realization of the implementation of programs/activities that are prepared and implemented taking into account the potential and socio-economic conditions of the region as one of the indicators for the progress and development of a region.
The influence of the e-samsat program, quality of tax officer services, taxation socialization, and moral obligations on taxpayer compliance in paying motor vehicle taxes Rifka Kusuma Ardani; Kurniawati, Lintang
Indonesia Auditing Research Journal Vol. 13 No. 3 (2024): September: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

This research seeks to analyze how the e-Samsat program, the quality of tax officer services, tax socialization, and moral obligations influence taxpayer compliance in paying motor vehicle taxes at the Samsat Office in Wonogiri Regency. A quantitative approach is utilized, employing multiple linear regression. The study’s dependent variable is taxpayer compliance, with independent variables including e-Samsat, service quality, tax socialization, and moral obligations. The sampling method applied is purposive sampling, focusing on specific criteria for motor vehicle taxpayers in Wonogiri Regency. The findings indicate that the e-Samsat program does not significantly impact taxpayer compliance, while both service quality and tax socialization show a significant influence. Moral obligations, however, are not found to have a significant effect on taxpayer compliance.

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