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Niluh Putu Dian Rosalina Handayani Narsa
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Departemen Akuntansi Fakultas Ekonomi dan Bisnis Universitas Airlangga Jalan Airlangga no 4-6 Surabaya
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INDONESIA
BAKI (Berkala Akuntansi dan Keuangan Indonesia)
Published by Universitas Airlangga
ISSN : 24599581     EISSN : 24604496     DOI : 10.20473/baki
Core Subject : Economy, Humanities, Education, Social,
Humanities Economics, Econometrics & Finance Education Social Sciences
Berkala Akuntansi dan Keuangan Indonesia (BAKI) adalah jurnal ilmiah di bidang akuntansi dan keuangan yang diterbitkan oleh Universitas Airlangga bekerjasama dengan Ikatan Akuntan Indonesia Kompartemen Akuntansi Pendidik (IAI-KAPd). BAKI terbit setiap Maret dan September sebagai media untuk mendiseminasi hasil riset dan pemikiran terbaik terkait aspek yang berhubungan dengan bidang akuntansi dan keuangan dalam tingkat Nasional.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
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Search results for , issue "Vol. 3 No. 2 (2018): Berkala Akuntansi dan Keuangan Indonesia" : 5 Documents clear
MITIGATION OF PROFIT MANIPULATION OF REAL ACTIVITIES WITH EFFECTIVENESS OF INTERNAL GOVERNANCE STUDY ON PUBLIC COMPANIES IN INDONESIA Carolyn Lukita Sembiring; Joicenda Nahumury
Berkala Akuntansi dan Keuangan Indonesia Vol. 3 No. 2 (2018): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1177.225 KB) | DOI: 10.20473/baki.v3i2.9401

Abstract

This study aims to examine the effectiveness of internal governance to mitigate real activity earnings manipulation. Real activity profit manipulation as the dependent variable is measured in three proxies, namely sales activity manipulation (Abnormal CFO), production cost manipulation (Abnormal Production), and discretionary cost manipulation (Abnormal Discreationer) based on Roychowdhury, 2006). While the independent variable is internal governance, which is still relatively little researched but in several studies it has been shown to reduce real earnings management, this study measures internal governance based on Chen et al., (2016). This study also examines other variables as moderating variables, namely the control of an independent board of commissioners and institutional ownership which are thought to strengthen the effectiveness of internal governance in mitigating earnings manipulation. The data analysis technique used is multiple linear regression. This study succeeded in providing evidence that internal governance is able to mitigate earnings manipulation by managers. In addition, this study also provides support that institutional ownership and independent board of commissioners can moderate the influence between internal governance and real earnings management. The results of this study can add references to real earnings management mitigation and also as one of the considerations for long-term investment decisions in the capital market for investors.
CAN TAX SANCTIONS AND TAX AMNESTY MITIGATE TAX NON-COMPLIANCE?: EXPERIMENTAL EVIDENCE IN INDONESIA Kadek Pranetha Prananjaya
Berkala Akuntansi dan Keuangan Indonesia Vol. 3 No. 2 (2018): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (521.675 KB) | DOI: 10.20473/baki.v3i2.9519

Abstract

This study examines the tax sanctions policy and the tax amnesty program on the compliance of individual taxpayers who conduct business activities. Based on experimental data with a 2x2 factorial design between subjects, participants who are given high tax sanctions tend to be more obedient than participants who are given low tax sanctions manipulation, as well as with the tax amnesty program, participants tend to be more obedient than if there is no program. tax amnesty. Finally, the interaction results also show significant results but interestingly in a direction that is not in accordance with the hypothesis. It was found that tax compliance can be achieved more effectively when the tax amnesty program is combined with lower tax penalties. This implies that a motivational approach in the form of incentives will be more effective when combined with a motivational approach in the form of low-level threats (low enforcement). This study contributes to the tax compliance literature, especially with the specific topic of tax amnesty.
SERVICE INNOVATION: LITERATURE REVIEW COMPARATIVE PRIVATE SECTOR AND PUBLIC SECTOR Niluh Putu Dian Rosalina Handayani Narsa
Berkala Akuntansi dan Keuangan Indonesia Vol. 3 No. 2 (2018): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (687.824 KB) | DOI: 10.20473/baki.v3i2.9871

Abstract

Public sector organizations have several unique characteristics that are not shared by private sector organizations. The differences in these characteristics eventually lead to differences in other, more specific matters. One of them is that it is traditionally seen that the development of innovation in the public sector is not too fast compared to innovation in the private sector, even though the public sector often faces more complex challenges so that in order to overcome it, innovative efforts are needed. This paper aims to determine the barriers to the emergence of innovation in the public sector through examining the differences in the characteristics of innovation in the public sector with the private sector, examining how public sector service innovations in several countries and in Indonesia. The study is complemented by reviewing empirical research that has been carried out by several researchers. Although this paper is descriptive and non-statistical, it is hoped that this paper can increase understanding of innovation in the public sector.
THE EFFECT OF TAX PLANNING, TUNNELING INCENTIVES AND INTANGIBLE ASSETS ON TRANSFER PRICING BEHAVIOR IN MANUFACTURING COMPANIES THAT HAVE SPECIAL RELATIONSHIPS LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2014-2016 PERIOD Hasan Effendi Jafri; Elia Mustikasari
Berkala Akuntansi dan Keuangan Indonesia Vol. 3 No. 2 (2018): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (746.527 KB) | DOI: 10.20473/baki.v3i2.9969

Abstract

This aim of this research is testing effect of tax planning, incentive tunneling and intangible assets to transfer pricing behavior as measured by sales of related parties divided by sales of non-related parties. Tax planning is measured by Cash ETR, incentive tunneling measured by related party parties divided by total assets and intangible assets measured by total intangible assets divided by total sales. The population in this study is a manufacturing company listed on the Indnesia Stock Exchange 2014-2016. Determination of selected sample in research using purposive sampling method. Examination of influence of tax planning, incenntive tunnneling and intangible asset to behavior of transistor pricinng analyzed using softwareSPSS 20.0. The results showed that there were 134 companies meeting the sample criteria. Based on the results of multiple linear regression analysis with 5% significance, the results of this study concluded that: (1) tax planning affect the behavior of transfer pricing (2) incentive tunneling affect the transfer pricing behavior (3) intangible assets have no effect the transfer pricing behavior.
THE EFFECT OF NON-FINANCIAL PERFORMANCE WITH ADDITIONAL ENVIRONMENTAL PERFORMANCE ON FINANCIAL PERFORMANCE ON PERFORMANCE EVALUATION BASED ON THE BALANCED SCORECARD (BSC) WITH MANAGEMENT COMMUNICATION AS MODERATING VARIABLE Dian Fitria Handayani; R.A. Supriyono
Berkala Akuntansi dan Keuangan Indonesia Vol. 3 No. 2 (2018): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (401.219 KB) | DOI: 10.20473/baki.v3i2.10487

Abstract

This study examines the effect of using environmental perspective in BSC and management communication as moderating variable in performance evaluation using BSC. The 2x2 between-subject laboratory experiment was carried out on 113 Master of Management and Master of Accounting students, Faculty of Economics and Business, Universitas Gadjah Mada. The results showed that the use of the environmental perspective in the BSC has not been able to provide an influence on performance evaluation based on the BSC. In addition, the use of management communication has not been able to increase the effect of the use of the environmental perspective as an additional perspective of the BSC in performance evaluation. However, the use of environmental perspective and a high level of management communication provide significant influence on the decision on the allocation of bonuses by the team of evaluators allocated to managers.

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