This study examined the behavior of taxpayer in relation to tax compliance. developed Theory Planned Behavior taxation by adding trust and uncertainty orientation. provides empirical evidence that whole model theory planned is supported. In addition, influence perception government which operationalization Fiscal Psychology against intention comply also Empirical supports as a moderating variable but not support orientation variables

This study examined the behavior of taxpayer in relation to tax compliance. developed Theory Fiscal Psychology and Subjective Norm explain compliance behavior. The research sample 323 individual taxpayers Central Java. Data collection was conducted by survey method. provides empirical evidence that can means is influenced intention comply, while comply subjective norms perception government.

This study explores the measurement of effectiveness internal audits from perception auditors to prevent fraud. It examines antecedents that affect uses a mixed-method exploratory sequential design approach called instrument development design. research's unit analysis is local government's auditor, namely Financial and Development Supervisory Agency (BPKP), representing Province North Sulawesi, Inspectorate entire Sulawesi. The data collected were 165 questionnaires, technique used PLS....

Studi Ini adalah penelitian tentang faktor-faktor yang mempengaruhi keingingan pengguna untuk terus menggunakan SAP di PT BISI International Tbk. Beberapa pendekatan model seperti Expectation Confirmation Model (ECM), Theory Acceptance (TAM) dan Information System Success (IS Model) digunakan mengetahui hal tersebut. Jenis eksplanatori dalam ini kuantitatif. Pengumpulan data dilakukan melalui survei dengan kuesioner disebarkan kepada karyawan Tbk . Dalam sampel jenuh (saturation sampling)...

This research is designed to examine the income smoothing in Indonesia. Income can be defined as a means used by management diminish variabiity of stream reported numbers relative some perceived target manipulation artificial (accounting) and real (transactional) variables (Koch, 1981). Two main isues investigated this were factors influencing linkage between performance (return risk) public companies’ stocks Seventy four listed companies Jakarta Stock Exchange (JSX) selected using...

Academic Fraud Behaviour of Accountinng Students: Triangle Dimension. This study examine the dimensions to explain this effect on student’s cheating. uses a model research The Dishonesty Scale modifi cation. Sample in were 217 accounting students Brawijaya University Malang. Data was collected through survey methods. have obtained empirical evidence that cheating behaviorwas determined by consists incentive, opportunity and rationalization. Abstrak : Perilaku Kecurangan Akademik Mahasiswa...

This research examines the association between an information asymmetry and cost of equity capital. The conventional wisdom, it is generally assumed that a  company which has a disclosure at greater extent will reduce capital.  An empirical indicated more asymmetri. tries testing if declining resulting from bring effects on Further, differences level capital as result of  among relatively small companies large companies. number taken samples in cover about 213 companies, listed Jakarta Stock...

This study examines how Corporate Social Responsibility (CSR) disclosure and Sustainable Development Goals (SDGs) affect investment decisions mediated by Environmental, Social, Governance (ESG) scores. Structural Equation Modeling (SEM) was used to test the hypotheses of this using SmartPLS 3.0 programme. Testing router model is done algorithmic techniques, inner tested bootstrapping testing goodness fit. By analysing data from 79 companies listed on Indonesia Stock Exchange (IDX), we found...

This paper examines the affect of profitability, liquidity, leverage, and corporate governance to financial statement fraud, distress as a intervening variable. Based on Association Certified Fraud Examiners (ACFE) 2016, fraud was growth from 2012 – it’s mean more companies have motivated do manipulate statement. In this paper, variable before We conclude shareholding, number boards are significant distress. Finally is

Abstrak : Determinan Perencanaan Pajak d an Perilaku Kepatuhan Wajib Badan . Penelitian ini dilakukan untuk mengetahui faktor-faktor yang memengaruhi penerapan perencanaan pajak dan perilaku kepatuhan wajib badan. Sampel digunakan sebanyak 120 badan di Kota Samarinda dengan tax professional sebagai unit analisis. Metode pengumpulan sampel menggunakan purposive sampling berhasil membuktikan secara empiris bahwa (1) kompleksitas sistem perpajakan kondisi keuangan berpengaruh positif terhadap...

This study aims to analyze and explain: (1) competence has a positive effect on audit quality at the Inspeção Geral do Estado in Timor Leste; (2) independence (3) time pressure negatively affects (4) professionalism Leste. The population this was 30 internal auditors Leste, so whole sample taken. Thus use of entire without having draw research as unit observation is called census technique. findings are that quality, indicating better auditor, higher an institution, or lower auditors,...

This paper is motivated by Young's (2003) question "Do we want accounting to be considered only in terms of its practicality, consistency and perceived connections reality? If so, which these values do wish assign primacy? not, what values/characteristics believe should guide us selecting specific practices?' study trying answer it offering alternative value research methodology, both are derived from Indonesian Ideology, Pancasila. Important implication this requirement develop based on...

This study examines the effect of current asset tunneling on firm performance from emerging market perspective. Although activities is a common practices by businesses especially in Indonesia, there exist obstacles measurement activity because it difficult to proof existence such practices. In this study, we measure using accounts receivables and develop detection criteria. addition, reaction during announcement related party transaction. The finds that perspective being-tunneled companies,...

This study aims to empirically examine the effect of tax fairness and knowledge on compliance for Micro, Small Medium Enterprises (MSMEs). Azmi Perumal (2008) identified five dimensions: general fairness, exchanges with government, special provisions, rates structure, self-interest. Tax related calculation, payment, reporting. used a survey method by distributing questionnaire. The sample was (MSMEs) in Malang city through cluster random sampling method. data obtained were 107 respondents...

This study examines audit quality in the public sector. The theory used this is quality, which aims to examine political pressure weakening influence of independence, integrity, competence, and professionalism on quality. data were taken using a survey by distributing questionnaires 123 BPK examiners Maluku North Sulawesi regions analyzed Moderate regression analysis with Smart PLS 4. results showed that affected In moderation, has been shown moderate integrity but not as moderating variable...

The purpose of this study was to examine the effect workplace situation dimensions and individual on reducing audit quality (RAQ) with auditor burnout as a mediator. sample consists internal auditors who are members supervisory unit at public universities in Indonesia. Partial Least Squares (PLS) structural equation modelling (SEM) used test hypotheses proposed study. results found that time pressure transactional psychological contracts have positive burnout. In addition, RAQ behaviour,...

Indonesia's scant tax ratio underscores a grave issue of evasion. Past studies have scrutinized evasion through distinct lenses, yet this fragmented approach is beset with limitations, hampering its efficacy in preempting conduct. This study endeavors to amalgamate these perspectives scrutinize the determinants comprehensively. Employing quantitative methodology, questionnaire was disseminated between April and August 2023, yielding 236 valid responses from individual taxpayers. Data...

This study explores how the conflicts of interest involving actors in process and decision-making local government budget planning that impacts implementation SDGs from perspective Political Economy Accounting. The uses a qualitative methodology grounded critical analysis. It gathered information through in-depth interviews document followed semi-structured format. Data analysis involved collecting fieldwork existing literature, interpreting primary secondary data, drawing conclusions....

Financial accounting information is used by potential users to make necessary economic decisions. Earnings and cash flow are some of the measure that show a firms successful management. useful for measuring performance, esti­mating representative earning, risk investing key measures liquidity. Accounting information, not yet one fundamental analysis tools trading in Indonesian Capital     Market. However, with increased development, will be making important decisions capital market. The...