JURNAL EKSPLORASI AKUNTANSI

Pengaruh Environmental, Social, and Governance (ESG Performance) terhadap Manajemen Laba dengan Kepemilikan Manajerial dan Managerial Overconfidence sebagai Variabel Moderasi

Miranti Wulandari, Nurzi Sebrina — Sun, 17 Aug 2025 00:00:00 +0000

This study investigates the impact of ESG performance on earnings management, with managerial ownership and managerial overconfidence as moderating variables. Earnings management in this research is measured by discretionary accruals as a proxy. ESG performance is measured based on scores from Refinitiv Eikon. Managerial ownership is measured by the ratio of shares owned by managers to the total shares. Meanwhile, managerial overconfidence is measured by the comparison of the debt equity ratio (DER) to the industry median. The population for this study consists of all companies listed on the IDX in Indonesia from 2019 to 2023, selected using purposive sampling techniques, resulting in a total sample of 205 companies over 5 years of research. The results indicate that ESG performance does not have a significant effect on earnings management. However, managerial ownership weakens this relationship, while managerial overconfidence does not show a moderating effect.

Pengaruh Kompetensi Aparatur Desa, Pemanfaatan Teknologi Informasi, dan Partisipasi Masyarakat terhadap Akuntabilitas Pengelolaan Dana Desa: Studi Empiris pada Nagari di Kabupaten Tanah Datar

Rahmawati Rahmawati, Erly Mulyani — Sun, 17 Aug 2025 01:52:51 +0000

The research aims to determine the influence of competency of apparatus, utilization of information technology and community participation on village fund management accountability (Empirical Study on Nagari in Tanah Datar Regency). The population used in this research was all nagari apparatus in Tanah Datar Regency, totalling 600 nagari apparatus from 75 nagari. The sampling technique uses a purposive sampling method. In determining the number of samples, Issac and Michael’s formula was use to obtain 234 apparatus on 30 nagari. This type of research is quantitative research. The data source in this research is primary data by distributing questionnaires to nagari official in Tanah Datar Regency. Data analysis uses multiple linear regression analysis. The result of this research show that competency of apparatus, utilization of information technology and community participation have a positive and significant effect on village fund management accountability.

The Collapse of a Legacy: Analyzing Bata’s Financial Struggles (2019-2023)

Putri Salsabilla, Charoline Cheisviyanny — Sun, 17 Aug 2025 02:02:12 +0000

This research is encouraged by the closure of the Bata Shoe factory in Purwakarta in early 2024. The aim of the research is to analyze financial factors that can provide going concern signals for PT Sepatu Bata Tbk for the 2019-2023 period. The type of research conducted is quantitative descriptive research. This study uses secondary data in the form of annual reports of PT Sepatu Bata Tbk for the 2019-2023 period obtained from the Indonesia Stock Exchange. Data analysis in this study uses two stages, namely data interpretation and conclusion drawing. The results of this study indicate that analysis using the Altman Z Score method, financial distress indicators and financial ratios can give going concern signals for PT Sepatu Bata Tbk for the 2019-2023 period.

Pengaruh Kinerja Lingkungan dan Biaya Lingkungan terhadap Nilai Perusahaan dengan Kepemilikan Manajerial sebagai Variabel Moderasi

Syaila Salam, Mayar Afriyenti — Sun, 17 Aug 2025 02:08:59 +0000

This research aims to determine the effect of environmental performance and environmental cost on firm value with managerial ownership as a moderating variable. Firm value is the dependent variable, while environmental performance and environmental cost are independent variables. The moderating variable is managerial ownership. Firm value is measured by the Tobin’s Q ratio. Environmental performance is measured by the PROPER rating. Environmental cost is measured by dividing environmental cost by net profit after tax. Managerial ownership is measured by dividing management shares by total shares. The data consists of annual and sustainability reports of mining companies in Indonesia listed on the Indonesia Stock Exchange for 2019-2023. Purposive sampling and moderated linear regression were used for data analysis. The results showed that environmental performance had a positive effect on firm value, while environmental cost had no effect on firm value. Managerial ownership was unable to moderate the relationship between environmental performance and environmental cost on firm value.

Pengaruh Audit Tenure, Auditor Switching dan Ukuran KAP terhadap Audit Report Lag pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023

Satya Insani, Fefri Indra Arza, Ahmad Rahbani Sulaiman — Sun, 17 Aug 2025 02:15:24 +0000

This study aims to determine the effect of audit tenure, auditor switching and KAP size on Audit Report Lag. Audit Report Lag is the dependent variable, while Audit Tenure, Auditor Switching and KAP Size are independent variables. Audit Report Lag is measured by the Date of issuance of the audit report-the company's closing date. Audit tenure is measured by calculating the number of years of engagement between the client company and the auditor at the KAP. Auditor Switching is measured by a dummy variable, 1 for companies that do auditor switching and 0 for companies that do not do auditor switching. KAP size is measured using a dummy variable, 1 for companies that use Big Four KAP and 0 for companies that use non-Big Four KAP. The data used are annual reports and financial statements of Property and Real Estate companies listed on the Indonesia Stock Exchange in 2020-2023, with a sample of 88 companies. Data analysis using purposive sampling and multiple linear regression. The results of the study indicate that Audit tenure has a significant negative effect on audit report lag, Auditor switching has a significant negative effect on audit report lag, KAP size has a significant negative effect on audit report lag.

The Role of Investment Literacy, Perceived Risk, and Perceived Benefit in Shaping Online Investors' Intention to Use the Bibit Robo-Advisor Application

Nadhyre Arpinda, Verni Juita — Sun, 17 Aug 2025 02:23:48 +0000

This study aims to examine the impact of investment literacy, perceived risk, and perceived benefit on the intention to invest using the Bibit robo-advisor application among potential investors in Indonesia. As the use of robo-advisors increases, understanding the factors that influence investment intentions can provide valuable insights for both developers and financial educators. A quantitative survey was conducted, gathering responses from 450 participants through various online channels, including social media platforms. The data were analyzed using SmartPLS 4.0 software to assess the relationships between the variables. The findings indicate that both investment literacy and perceived benefit have significant positive effects on individuals' interest in investing with Bibit Robo advisor application. This highlights the importance of investors financial knowledge and their perceived benefit in the decision-making process regarding robo advisor adoption. Conversely, perceived risk did not show a significant effect on investment interest, suggesting that concerns about risk may not strongly influence the decision to use robo-advisors for investment purposes. These insights enhance our understanding of the factors driving robo-advisor adoption. They may help inform strategies to improve financial literacy and highlight the perceived benefits of these platforms.

Pengaruh Penerapan Sistem Informasi Akuntansi, Sistem Pengendalian Internal, dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Kota Payakumbuh

Yovani Yovani, Halkadri Fitra — Sun, 17 Aug 2025 02:37:47 +0000

This study aims to examine the impact of implementing accounting information systems, internal control systems, and human resource competencies on the quality of financial reports in Payakumbuh City. The research population consisted of 31 regional apparatus organizations (OPDs) in Payakumbuh City. Samples were selected using a purposive sampling technique with a total of 62 respondents representing the saturated sample. The data were analyzed using multiple linear regression analysis. The findings revealed that: 1) The application of accounting information systems significantly influences the quality of financial reports of regional apparatus organizations in Payakumbuh City. 2) The internal control system significantly affects the quality of financial reports of these organizations. 3) Competence of human resources significantly impacts the quality of their financial reports. For future studies, it is recommended to incorporate direct interview methods for data collection, include additional variables to verify the consistency of findings, and broaden the scope of the research objects to enhance generalizability.

Pengaruh Carbon Emission Disclosure dan Good Corporate Governance Terhadap Nilai Perusahaan

Zalikha Sufiati, Salma Taqwa — Sun, 17 Aug 2025 02:43:28 +0000

This study aims to analyze the effect of carbon emission disclosure and good corporate governance on firm value in the manufacturing sector in Indonesia. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange for the period 2021-2023. The sampling technique used purposive sampling method, so that 42 companies were obtained as samples with a total of 126 observations. The data used is secondary data derived from annual reports and company sustainability reports. Firm value is measured using Tobin's Q ratio. Good Corporate Governance variables are proxied through the proportion of independent commissioners, the number of audit committees, and the level of institutional ownership. The results of panel data regression analysis show that disclosure of carbon emissions, independent board of commissioners, and audit committee have no significant effect on firm value. In contrast, institutional ownership has a positive influence on firm value. These findings contribute to understanding the role of sustainability and governance factors in enhancing firm value, particularly in the context of the manufacturing industry in the Indonesian capital market.

Analisis Faktor-Faktor Determinasi Auditor terhadap Penerbitan Opini Audit Going Concern

Salsabila Ramadhani, Erly Mulyani — Sun, 17 Aug 2025 02:50:29 +0000

This research was conducted to determine the effect of company size, KAP reputation, profitability, audit report lag, liquidity, and leverage on the issuance of going concern audit opinions. This research is quantitative research. The data sources used are secondary data in the form of annual financial reports and independent audit reports. The population used in this study was consumer cyclicals sector companies listed on the Indonesia Stock Exchange from 2019 to 2023. Sampling was carried out using the purposive sampling technique and obtained 54 out of 165 observation data. The results of this study indicate that company size, KAP reputation, profitability, audit report lag, and liquidity do not affect going concern audit opinions. While leverage has a positive effect on going concern opinions.

Pengaruh New Fraud Diamond Terhadap Potensi Kecurangan Laporan Keuangan

Anggie Ardila Yanto, Nelvirita Nelvirita — Sun, 17 Aug 2025 02:56:30 +0000

This study aims to examine financial targets, nature of industry, earnings growth, and change of directors on financial statement fraud. This study uses quantitative methods to test theories and analyze the relationships between variabels. The population in this study is contruction companies listed on the Indonesia Stock Exchange for the 2020-2023 period. This study uses purposive sampling, there are 20 companies over a 4-year period and produces 80 observation data. The analysis technique used in this study is logistic regression analysis. The results of the study with logistic regression analysis show that the nature of industry variabel has a positive and significant effect on the pottential statement fraud. Meanwhile, financial targets, earnings growth, and chane of directors for financial statements fraud.

Pengaruh Corporate Governance Terhadap Manajemen Laba dengan Media Coverage sebagai Variabel Moderasi

Aldo Dwinanda Deza, Mayar Afriyenti — Sun, 17 Aug 2025 03:02:32 +0000

This study aims to examince the impact of corporate governance on earnings management with media coverage as moderating variables. The theoretical foundation used in this research is the agency theory. This type of research is causal study that uses a quantitative approach. Using purposive sampling, 100firm-year observations of BUMN companies listed on the Indonesia IDX from 2019 to 2023 were analyzed. The statistical method used in this study is panel regression analysis with a Random Effect Model using eViews version 12. The results show that Corporate Governance has no significant effect on earnings management. In addition, the results of this study indicate that media coverage does not significantly moderate the relationship between corporate governance and earnings management.

Good Corporate Governance dan Kinerja Keuangan: Bukti Empiris dari Sektor Perbankan Indonesia

Sun, 17 Aug 2025 03:10:13 +0000

This study aims to examine the effect of good corporate governance mechanisms on financial performance in banks listed on the Indonesia Stock Exchange (IDX) during the period 2020 to 2022. The study population includes all banks listed on the IDX during that period, totaling 47 companies. Through purposive sampling, 21 banks were selected as the research sample. The data used were secondary data obtained from company financial reports accessed through the official website www.idx.co.id. Data analysis was performed using multiple regression with the assistance of EViews 13 software. The results of the study indicate that the board of commissioners and the audit committee do not have a significant effect on financial performance. Meanwhile, managerial ownership and institutional ownership were found to have a significant influence on the financial performance of banking companies. These findings broaden our understanding of how the institutional and structural context of Indonesian banking influences the substantive role of GCG. Practically, these findings provide implications for regulators and financial authorities to reevaluate the effectiveness of normative governance policies and encourage banks to improve the quality of GCG implementation more strategically, rather than simply as a form of formal compliance.

Pengaruh Media Exposure dan Kepemilikan Manajerial terhadap ESG Performance

Lidia Ayu Lestari, Nurzi Sebrina — Sun, 17 Aug 2025 09:53:40 +0000

This study aims to analyze the effect of media exposure and managerial ownership on ESG performance. ESG performance is measured by the ESG score issued by Refinitiv Eikon. Media exposure is measured using the Janis-Fadner Coefficient. Managerial ownership is measured by the number of shares owned by management compared to the number of shares outstanding. This research is causality research with a quantitative approach. The object of this research is all companies listed on the Indonesia Stock Exchange (IDX) in 2020-2023 using a sampling method, namely purposive sampling so that the final sample of this study was 172 with 43 companies during the 4 year research period. In conducting hypothesis testing, this study uses panel data regression analysis using Eviews software version 12. Overall, the results of this study indicate that media exposure in high profile companies has a positive effect on ESG performance, while low profile companies have no effect on ESG performance. Managerial ownership of high profile and low-profile companies has no effect on ESG performance.

Pengaruh Kepemilikan Pemerintah dan Struktur Modal Terhadap Kinerja Perusahaan BUMN dengan Firm Size sebagai Variabel Moderasi

Rochmat Agung Widodo, Fefri Indra Arza, Intan Nurbaiti Fawziah — Sun, 17 Aug 2025 10:03:15 +0000

This research aims to determine the effect of government ownership and capital structure on firm performance with firm size as a moderating variable. Firm performance is the dependent variable, while government ownership and capital structure are independent variables. The moderating variable is firm size. Firm performance is measured by the return on asset ratio. Capital structure is measured by the debt to equity ratio. Government ownership is measured by the division of government shares by total shares. Firm size is measured by total assets. The data used are annual reports and financial statements of state-owned enterprises in Indonesia listed on the Indonesia Stock Exchange in 2019-2023, with a sample of 20 firm. Data analysis used purposive sampling and moderated linear regression. The results showed that government ownership had no effect on firm performance. Capital structure had a negative effect on company performance. firm size did not moderate the effect of government ownership on company performance. firm size did not moderate the effect of capital structure on company performance.

Pengaruh Opinion Shopping, Financial Distress dan Audit Report Lag terhadap Penerimaan Opini Audit Going Concern

Annisa Dwi Ramadinda, Erly Mulyani — Sun, 17 Aug 2025 10:10:51 +0000

This study aims to examine the effect of opinion shopping, financial distress and audit report lag on the acceptance of going concern audit opinions. This study uses quantitative methods to test the the ory and analyze the relationship between variables. The population in this study are consumer cyclicals sector companies listed on the Indonesia Stock Exchange for the period 2021-2023. This study uses purposive sampling, there are 58 companies over a 3-year period and produces 174 observation data. The analysis technique used in this study is logistic regression analysis. The results of the study with logistic regression analysis show that the variables opinion shopping, financial distress and audit report lag do not affect the acceptance of going concern audit opinions.

Financial Statement Fraud Detection Using the Fraud Triangle Theory: A Study of an Indonesian Healthcare Company Listed on The Indonesian Stock Exchange In 2021-2023

Shilla Maharani, Vanica Serly, Nelvirita Nelvirita — Sun, 17 Aug 2025 10:17:50 +0000

This study investigates the influence of the fraud triangle on financial statement fraud, focusing on pressure (financial stability and financial target), opportunity (nature of industry and ineffective monitoring), and rationalization. The research sample comprises healthcare companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. Using a purposive sampling method, 26 healthcare companies were selected for analysis. The study employs logistic regression as the analytical method, incorporating the overall model fit test, Hosmer and Lemeshow test, goodness-of-fit test, and classification matrix analysis. The findings reveal that financial targets and the nature of the industry positively impact financial statement fraud, whereas financial stability, ineffective monitoring, and rationalization do not exhibit significant effects.

Pengaruh Faktor Psikologis, Sosial, dan Teknis dalam Meningkatkan Kepatuhan UMKM pada Pelaporan Pajak Berbasis Digital

Deni Agustria, Verni Juita — Sun, 17 Aug 2025 10:24:52 +0000

This study explores how psychological factors (tax morale, trust, and awareness), social factors (social environment), and technical factors (ease of use and convenience) influence tax reporting compliance among micro, small, and medium enterprises (MSMEs) utilizing digital platforms. Using a multiple linear regression approach, data were collected from 239 MSME taxpayers across Indonesia through a non-probability sampling technique, specifically convenience sampling. The analysis revealed that tax morale, awareness, and perceived convenience do not significantly impact digital tax reporting compliance. In contrast, trust and social environment emerged as significant predictors of compliance behavior. These findings highlight the critical role of trust in the system and social influence in shaping tax behavior, suggesting that efforts to enhance compliance among MSMEs should go beyond improving system usability and also focus on building trust and supportive social norms within the digital taxation ecosystem.

Pengaruh ESG Risk Terhadap Nilai Perusahaan dengan Karakteristik CEO sebagai Variabel Moderasi

Widya Widya, Erly Mulyani — Sun, 17 Aug 2025 10:31:47 +0000

This study examines the impact of ESG Risk on firm value, with CEO characteristics as a moderating variable. The study focuses on companies listed on the IDX ESG Leaders from 2021 to 2023, with 19 companies selected through purposive sampling. Secondary data, including ESG Risk scores from the Indonesia Stock Exchange and financial and non-financial data from annual reports, were analyzed. Firm value was measured using the price-to-book value (PBV) ratio. Moderation regression analysis was conducted using IBM SPSS Statistics version 26. The findings indicate that: (1) ESG Risk does not significantly affect firm value; (2) CEO characteristics can strengthen the influence of ESG Risk on firm value.

Pengaruh Akuntabilitas, Transparansi, dan Kepemimpinan terhadap Efektivitas Pengelolaan Dana Desa di Kabupaten Dharmasraya

Putri Maya Sari, Dewi Pebriyani — Sun, 17 Aug 2025 10:37:43 +0000

This research is motivated by the rampant corruption cases lately in Dharmasraya district. The purpose of this study is to determine the effect of accountability, transparency and leadership on the effectiveness of village fund management. The type of research conducted is quantitative research. This study uses primary data in the form of distributing questionnaires to Village Heads, Village Secretaries, Village Treasurers, Welfare Section Heads, Government Section Heads, Service Section Heads, Planning Section Heads, and Village Assistants. The sample in this study was obtained by distributing 201 questionnaires and 197 questionnaires were processed. The data analysis method used is multiple linear regression analysis with the help of IBM SPSS software. The results of this study indicate that accountability, transparency, and leadership have an effect on the effectiveness of village fund management.

Pengaruh Karakteristik Auditor dan Kompleksitas Operasi Perusahaan terhadap Audit Report Lag: Studi Empiris Perusahaan Properti yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023

Monica Audi, Eka Fauzihardani — Sun, 17 Aug 2025 10:43:45 +0000

This study seeks to analyse the impact of auditor gender, auditor reputation, auditor tenure and the complexity of company operations on the on audit report lag in property sector companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. It will also take into account the influence of company operational complexity. The duration between the end of the fiscal year and the date of the independent auditor's report signature is called the audit report lag. The premise of attribution theory underpins this investigation. Using a quantitative approach and purposive sampling, 58 property companies provided 232 firm-year observations. Using SPSS software, we performed multiple linear regression analyses on the collected data. There is a positive correlation between auditor gender and audit report lag, no correlation between auditor reputation and audit report lag, a negative correlation between audit tenure and audit report lag, and a positive correlation between auditor reputation and audit report lag and company operational complexity, according to the results.

Factors Influencing Dividend Policy Moderated by Market Share in Non-Financial Companies in Indonesia

Chintya Fadila Laksmitaningrum, Sally Joice, Susy Muchtar — Mon, 18 Aug 2025 15:20:13 +0000

This study analyzes the effect of cost of debt, cost of equity, weighted average cost of capital (WACC), firm size, and return on assets (ROA) on dividend policy in non-financial companies listed on the Indonesia Stock Exchange for the 2022–2024 period, and examines the role of market share as a moderating variable. Dividend policy is measured using the dividend payout ratio, dividend coverage ratio, and dividend yield. The analysis method uses panel data regression with a series of statistical tests, including the Chow test, Hausman test, descriptive test, Adjusted R², F-test, and T-test. The results show that cost of debt has a significant negative effect on dividend yield, while cost of equity has a significant positive effect on dividend yield and dividend payout ratio. WACC, firm size, and ROA do not significantly influence the three dividend policy indicators. Market share is shown to have a dualistic moderating role, strengthening or weakening the relationship between internal company factors and dividend policy, depending on the indicators used. The implication of these findings is the importance of companies designing flexible dividend policies and considering the cost of capital structure and market share dynamics in making profit distribution decisions.

Pengaruh Love of Money dan Trust on Government terhadap Kepatuhan Wajib Pajak

Azzahra Azzahra, Herlina Helmy — Tue, 19 Aug 2025 10:05:48 +0000

This study aims to analyze the influence of love of money and trust in government on taxpayer compliance. The population is individual taxpayers in Padang. A convenience sampling technique was employed, resulting in a total of 400 respondents. The data utilized in this study are primary data, collected through a survey by distributing questionnaires via Google Forms. The data were analyzed using multiple linear regression with the assistance of SPSS version 25. The results indicate that: (1) love of money does not significantly affect taxpayer compliance, and (2) trust in government has a statistically significant positive impact on taxpayer compliance.

Pengaruh Perbedaan Gender dan Independensi Auditor Terhadap Kualitas Audit: Studi pada Auditor Eksternal di Kota Bandar Lampung

Fikri Rizki Utama, Yudhistira Ardana — Thu, 21 Aug 2025 03:22:30 +0000

This research aims to find empirical evidence of gender differences and auditor independence on audit quality. The population selected was all Public Accounting Firms in Bandar Lampung. Data collection techniques include distributing questionnaires directly and using google forms. Research data was processed using the Partial Least Square (PLS) program, namely Smart-PLS version 3.3.9. Empirically, the results of this study show that auditor gender differences have no influence on audit quality . Meanwhile, independence has a significant influence on audit quality. This independence is reflected in his ability to carry out audit tasks without being influenced by personal interests, without being pressured into decision-making, and without being influenced by external intimidation. The respondents used as the research population were only external auditors in the Bandar Lampung city area, so in the future it is necessary to expand the distribution of respondents to other cities as well. And also need to add other variables such as audit fees to audit quality because the amount of compensation (audit fee) received by the auditor will increase motivation for audit assignments. The findings in this research have several contributions, especially for external auditors in carrying out their audit duties. And hopefully this research will be useful for academics, especially further research.

Pengaruh Pengendalian Internal dan Asimetri Informasi Terhadap Kecenderungan Kecurangan Akuntansi

Difaf Sausan Aqilla, Sany Dwita — Thu, 21 Aug 2025 03:29:47 +0000

This study aims to examine the effect of intenal control and assymetric information on the tendency of accounting fraud in the Regional Apparatus Organization (OPD) of Tanah Datar Regency. The sampling method used is purposive sampling with a total of 72 respondents consisting the head of OPD, the head of accounting and finance department, and the staff of accounting and finance department of each OPD. The source of data in this study are primary data and data collection techniques using a questionnaire. The result of this study indicates that (1) intenal control has a negative effect on the tendency of accounting fraud in the Regional Apparatus Organizaion (OPD) of Tanah Datar Regency, and (2) assymetric information has a positive effect on the tendency of accounting fraud in the Regional Apparatus Organizaion (OPD) of Tanah Datar Regency.

Peran Mediasi Partisipasi Masyarakat dalam Pengaruh Kompetensi Aparatur dan Tranparansi terhadap Akuntabilitas Pengelolaan Dana Desa

Halkadri Fitra, Henri Agustin, Erly Mulyani, Salma Taqwa, Halmawati Halmawati — Sun, 24 Aug 2025 10:36:54 +0000

This study aims to examine the influence of apparatus competence and transparency in village fund management on the accountability of village fund management, with community participation as a mediating variable. Community participation is included as a mediating variable because the active involvement of village residents in the planning, implementation, and evaluation of village programs is believed to strengthen the relationship between competence and transparency with accountability. This study employs a quantitative approach using a survey method involving village fund financial management officials, with a total sample of 86 respondents. The data were analysed using path analysis techniques to test both the direct and indirect relationships among the variables. The results of the direct relationship analysis show that the apparatus competence variable does not have a significant effect on community participation, but it does have a positive and significant effect on the accountability of village fund management. Meanwhile, transparency has a positive and significant effect on both community participation and the accountability of village fund management. In addition, community participation has a positive and significant effect on the accountability of village fund management. For the indirect relationship, the results indicate that community participation does not mediate the relationship between apparatus competence and the accountability of village fund management. However, community participation has a positive and significant mediating effect in the relationship between transparency and the accountability of village fund management.

Pengaruh Kualitas Auditor Terhadap Pengungkapan Related Party Transaction (RPT): Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI

Zahara Delfi Ayunni, Charoline Cheisviyanny — Thu, 28 Aug 2025 01:02:46 +0000

This study aims to examine the influence of Big 4 Auditors and Industrial Specialization Auditors on the disclosure of Related Party Transactions in manufacturing companies listed on the Indonesia Stock Exchange in 2018 - 2022. The sample selection technique in this study used purposive sampling so that a sample of 209 companies was obtained for research. Disclosure of Related Party Transactions is the dependent variable in this research using measurements adopted from Feleaga & Neacsu (2016) and Big 4 Auditors and Industrial Specialization Auditors are independent variables measured by dummy variables. The results of this research found that Big 4 Auditors and Industrial Specialization Auditors had a positive and significant effect on the disclosure of Related Party transactions.

Pengaruh Sosialisasi Perpajakan dan Pemahaman Perpajakan Terhadap Kepatuhan Wajib Pajak: Studi pada Pelaku UMKM yang Bergerak di Bidang Coffee Shop

Alissa Miranda, Mia Angelina Setiawan — Thu, 28 Aug 2025 01:13:52 +0000

This study aims to examine the influence of tax socialization and tax understanding on the compliance of Micro Small and Medium Sized Enterprise taxpayers engaged in the coffee shop sector. The population in this study is Micro Small and Medium Sized Enterprise taxpayers who own coffee shops in Pekanbaru City. Data was collected by providing questionnaires through google forms to the respondents concerned. The data analysis technique used is multiple linear regression with the help of SPSS Ver 27. The results of the study show that Tax Socialization has a positive effect on the Tax Compliance of Micro Small and Medium Sized Enterprise Taxpayers engaged in the Coffee Shop sector and Tax Understanding has a positive effect on the Tax Compliance of Micro Small and Medium Sized Enterprise Taxpayers engaged in the Coffee Shop sector.