Akuntansi dan Teknologi Informasi

Effect of thin capitalization, intellectual capital and independent commisioners on effective tax rate

Upita Sari — 2025-03-31

Purpose – This research aims to determine the influence of thin capitalization, intellectual capital, and independent commissioners on effective tax rates, while also addressing a growing issue in the industrial sector.

Methods – A quantitative approach was utilized, employing an explanatory research strategy and purposive sampling technique. The sample population consisted of 41 companies, with data sourced from their annual financial reports. The data analysis included multiple linear regression, classical assumption testing, hypothesis testing using t-tests, and the coefficient of determination; SPSS statistical tools facilitated this analysis.

Findings – The study found that thin capitalization, intellectual capital, and the role of independent commissioners significantly influence company performance and corporate tax avoidance, highlighting the importance of this research in the manufacturing sector.

Implications - These findings have practical implications for company management. They suggest that intellectual capital can be an effective tool for managing effective tax rates, while the role of independent commissioners warrants careful evaluation. Conversely, thin capitalization appears to have minimal impact on effective tax rates.

Originality – This research underscores the need to assess the effectiveness of independent commissioners in ensuring tax efficiency for consumer goods companies, as well as the necessity of protecting intellectual capital. This highlights the originality and significance of the study in the manufacturing field.

The Control problem discovery formula: Practical framework in MCS for research and business

Aris Surya Putra — 2025-03-31

Purpose – This study develops a conceptual framework as a formula to systematically discover control problems within organizations by integrating organizational objectives, nature, and existing management control systems (MCS), so facilitating the solution process for research and business.

Methods – This qualitative research uses six undergraduate students’ theses on MCS from diverse organizational contexts. It is based on information analysis from collected documentation through interviews, observations, and document analysis, completed with a triangulation method to minimize bias. Then, we do synthesis and exploration to construct an effective framework for discovering control problems.

Findings – The study highlights that control problems often arise from misaligned objectives, organizational and cultural complexities, and deficiencies in MCS design and implementation. The proposed framework, as a formula, can connect organizational goals, nature, and MCS through iterative feedback loops, enabling organizations to discover root problems effectively and facilitate the solution development process.

Implications – Practically, this framework provides an approach as a systematic formula and implemented in a structured way to help managers, researchers, and businessmen discover organizations’ control problems effectively.

Originality – This research fills gaps in the MCS literature by offering a practical formula with mechanisms to demonstrate and explain the linkages between the symptoms of control problems and their root causes.

Mengukur kesesuaian tugas dan teknologi penggunaan ERP di PT Angkasa Pura I Kantor Cabang Bali

Gusi Putu Lestara Permana — 2025-03-31

Purpose - This study aims to measure the alignment between tasks and technology in the implementation of Enterprise Resource Planning (ERP) systems. Task alignment is measured using the Task Technology Fit (TTF) model.

Methods - This study adopts a quantitative approach focusing on employees who are users of Enterprise Resource Planning systems. A saturated sampling technique is employed, where the entire population is considered as the sample. The data collected includes primary data obtained through questionnaires, which are evaluated using a Likert scale. Data analysis is performed using the Partial Least Squares (PLS) method.

Findings - Employee performance tends to improve when technology provides features and support that align with task requirements. The level of technology utilization contributes to enhanced performance, where increased use of technology is followed by improved employee performance.

Implications - This study demonstrates that the Task Technology Fit (TTF) model is relevant in measuring the alignment between tasks and technology in ERP system implementation.

Originality - This study develops the Task Technology Fit model by integrating constructs from the Technology Acceptance Model, thereby revealing the relationship between task alignment, technology, and psychological factors that influence user acceptance of the technological system.

Pengaruh ownership structure terhadap earnings management

Yie Ke Feliana — 2025-03-31

Purpose – This study investigates the impact of state ownership, institutional ownership, and managerial ownership on accrual and real earnings management in non-financial sector companies listed on the Indonesia Stock Exchange (IDX) during 2020 and 2021.

Methods – The research utilizes a sample of 1,327 firm-year observations, comprising 904 companies for accrual earnings management analysis and 423 companies for real earnings management analysis. Established models are employed to measure earnings management.

Findings – The results indicate that state ownership does not significantly affect either accrual or real earnings management. Institutional ownership has a significant positive effect on accrual earnings management but no significant impact on real earnings management. Meanwhile, managerial ownership has no significant effect on accrual earnings management but exerts a significant negative influence on real earnings management.

Implications - These findings provide insights for regulators, investors, and corporate governance stakeholders regarding the role of ownership structure in earnings management practices. Policymakers may consider these results when designing regulations to enhance financial reporting transparency.

Originality – This study contributes to the literature by examining the distinct effects of different ownership structures on both accrual and real earnings management within the Indonesian market, offering empirical evidence from a recent dataset.

Pengaruh financial distress, opinion shopping, prior opinion, dan audit tenure terhadap opini audit going concern

Elisabeth Sry Rahayu Sitindaon — 2025-03-31

Purpose – This research aims to investigate the effect of financial distress, opinion shopping, prior opinion, and audit tenure on a going-concern audit opinion. The data used in this research is secondary data sourced from audited published financial reports and annual reports of property and real estate companies between 2017 and 2022.

Methods – The population includes property and real estate companies listed on the Indonesian Stock Exchange, from which 132 samples are selected through a non-probability sampling technique with a purposive sampling. This research uses logistic linear regression analysis as a data analysis technique.

Findings – The findings of this research indicate that all the independent factors, including financial distress, have been shown to have a beneficial impact on the acceptance of a going-concern audit opinion. Empirical evidence has shown that engaging in opinion shopping has a beneficial impact of acceptance of a going-concern audit opinion. Prior opinion has been shown to have a beneficial impact on the acceptance of a going-concern audit opinion. Research has shown that the length of audit tenure positively influences the likelihood of receiving a going-concern audit opinion.

Implications - Contribution to literature regarding the factors that need to be considered in evaluating sustainability, particularly for property and real estate businesses.

Originality - Focuses on property and real estate businesses, which have not previously been the focus of research in identifying factors that influence the acceptance of going concern audit opinions.

Kepercayaan dan risiko dalam pemanfaatan teknologi informasi perpajakan

Dean Charlos Padji Dogi — 2025-03-31

Purpose – This study evaluates the impact of risk and trust on taxpayers' attitudes and intentions regarding tax information technology. As digital transformation in the tax system continues to evolve, understanding the psychological factors influencing technology adoption is crucial for tax authorities.

Methods – This study employs a quantitative approach using a survey involving 202 individual taxpayers. Data analysis uses the Structural Equation Modeling-Partial Least Squares (SEM-PLS) method to examine the relationships between variables in the research model.

Findings - he results indicate that trust and risk significantly influence taxpayers' attitudes but do not directly impact their intention to use tax information technology. Trust emerges as the most dominant factor in shaping a positive attitude, whereas technological risk plays a greater role in determining negative attitudes. Attitude is found to mediate the effect of trust and risk on the intention to use tax technology.

Implications - This study offers strategic guidance for tax authorities on managing technological risks and enhancing trust. By providing this guidance, the study aims to empower tax authorities in supporting digital transformation in the tax sector.

Originality - This study brings to light the crucial role of attitude as the key mediator in the relationship between trust, risk, and intention to use tax information technology. This aspect, which has received limited attention in previous research, is a unique and significant contribution of this study.

Apakah indikasi kecurangan laporan keuangan perbankan dipengaruhi oleh keenam elemen fraud hexagon?

Komang Dandy Andriadi — 2025-03-31

Purpose – This study aims to examine whether the indications of financial statement fraud in the banking sector are influenced by the six elements of the fraud hexagon.

Methods – The sample was determined using a purposive sampling technique, resulting in 40 banking companies in Indonesia observed over a five-year period from 2019 to 2023. Data analysis was conducted using binary logistic regression, processed with STATA 17 software.

Findings – The results indicate that the capability and opportunity elements have a positive influence on indications of financial statement fraud. In contrast, the stimulus, collusion, rationalization, and ego elements do not significantly influence indications of financial statement fraud.

Implications – These findings contribute to the existing literature on the empirical examination of the fraud hexagon theory, which remains relatively novel. The results indicate the necessity for further empirical investigations to substantiate and validate the theory's applicability. Moreover, this study offers practical implications for financial regulatory authorities in Indonesia, particularly in formulating policies and regulations within the banking sector.

Originality – The novelty of this study lies in examining the fraud hexagon theory within Indonesia’s banking sector from 2019 to 2023. This research provides new evaluative insights for regulators and practitioners to continuously enhance fraud prevention strategies.

Pengaruh pengetahuan, sosialisasi, dan sanksi pajak terhadap kepatuhan wajib pajak orang pribadi di surakarta

Nabila Irsya Khoirunnisa — 2025-03-31

Purpose – This study aims to analyze the effect of tax knowledge, tax socialization, and tax sanctions on compliance of individual taxpayers in Surakarta.

Methods – This research uses a quantitative approach. The population is individual taxpayers in the Surakarta area. Data collection techniques with conviening sample. Data analysis tools using SPSS version 20. Primary data is generated from distributing questionnaires.

Findings - The results showed that knowledge and socialization variables had a positive and significant effect on taxpayer compliance. On the other hand, tax sanctions have a positive, but insignificant effect on compliance.

Implications - The findings support the theory of planned behavior which strengthens the research results to further consider effective programs to improve compliance. This research is expected to be a consideration for the government in making policies.

Originality - This research has a significant research area and the findings produced can answer the differences in the results of previous studies.