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The Role of Religiosity and Patriotism in Increasing Taxpayer Compliance

Nazaruddin, Ietje ( Universitas Muhammadiyah Yogyakarta )

Journal of Accounting and Investment Vol 20, No 1: January 2019
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The purpose of this study is to examine the direct effect of religiosity on taxpayer compliance. In addition, this study also examines the indirect effect of religiosity on taxpayer compliance by using the mediation variables of taxpayer patriotism. Collecting data using the survey method able to collect as much data as 78 that can be used for analysis. Testing the validity, reliability of instruments and classical assumptions is done before testing the hypothesis. Simple and multiple regression are used to test the relationship between variables. The indirect effect was tested using Hayess bootstrapping method. The results showed that the level of religiosity had a positive effect on patriotism and taxpayer compliance. High patriotism will increase taxpayer compliance. The results also provide empirical evidence that there is an indirect influence of religiosity on taxpayer compliance through mediation of patriotism.

Audit Quality: Does Time Pressure Influence Independence and Audit Procedure Compliance of Auditor?

Amalia, Firda Ayu ( Universitas Muhammadiyah Malang ) , Sutrisno, Sutrisno ( Universitas Brawijaya ) , Baridwan, Zaki ( Universitas Brawijaya )

Journal of Accounting and Investment Vol 20, No 1: January 2019
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This research was aimed to empirically examine the effect of independence and audit procedure on audit quality with time budget pressure as moderator variable. The population comprised auditors working on Public Accountant Office (KAP) in East Java, while the samples consisted of 45 respondents. The PLS with WarpPLS 3.0 software was used for data analysis. The result showed that the independence and audit procedure positively affected the audit quality. The variable of time budget pressure as moderator was capable to enfeeble the relation between the independence and audit quality, and also to reinforce the relation between audit procedure and audit quality. 

Analysis of the Prospect of Implementing Activity-Based Costing (ABC) in Governmental Organisations: A Study at the State Treasury Office Jakarta IV

Priyatmo, Tri ( Directory of Finance Accounting and Reporting Ministry of Finance, Jakarta ) , Akbar, Rusdi ( Faculty of Economics and Business Universitas Gadjah Mada, Jakarta, Indonesia )

Journal of Accounting and Investment Vol 20, No 1: January 2019
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This research aims to analyse the prospect of implementing Activity-Based Costing (ABC) at governmental organisations in Indonesia. The study aims to answer two research questions: how can we calculate the unit cost of products using the ABC method in a governmental organisation? (RQ1); and, what is the prospect of implementing ABC in governmental organisations? (RQ2). The study comprises qualitative research undertaken at one governmental organisation, that of the State Treasury Office (KPPN) Jakarta IV. The research reveals that the ABC method can be used to calculate the unit cost of products in KPPN Jakarta IV, and also to obtain a conceptual framework by which it is possible to conclude that the ABC method has a positive outlook as an analytical tool. However, one of the study’s research objects, the prospect of implementing the ABC method in this research, cannot be generalised for all governmental organisations in Indonesia. However, based on the results of this research, it can be stated that there is a shared understanding of the potential for the implementation of the ABC method in the future. This study is the first of its kind to investigate this topic and will yield new insight within the literature on the ABC method in Indonesia.

Analysis of e-Budgeting Implementation Using CIPP Model in Provincial Government of DKI Jakarta

Rahman, Rama Andika Thio ( Universitas Brawijaya ) , Irianto, Gugus ( Universitas Brawijaya ) , Rosidi, Rosidi ( Universitas Brawijaya )

Journal of Accounting and Investment Vol 20, No 1: January 2019
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This study aimed to analyse the effectiveness of e-Budgeting implementation in the Provincial Government of DKI Jakarta by using CIPP (Context, Input, Process, and Product) model from Stufflebeam (2003). The type of this research was a qualitative research using case-study approach.  The data were collected using interviews and documentation studies. The results of this study revealed that the implementation of e-Budgeting in DKI Jakarta Provincial Government was feasible to proceed as it was proven to be effective when viewed from the four components of CIPP Model that is context which focuses on the success of achieving the initial goal of budget transparency and accountability. Furthermore, in terms of inputs, the use of facilities, infrastructure and human resources was adequate. Viewed from the process, e-Budgeting simplified and minimized errors in the process of preparing the work plan and budget (RKA). From the output (Product), it improved the quality of regional budget (APBD) in terms of conformity with the Regional Medium-Term Development Plan (RPJMD) document and the control management of budget that plays an active role.

Knowledge Sharing Behavior: The Effect of Psychological Safety On Scope of BSC Implementation

Rodiah, Siti ( Universitas Muhammadiyah Riau ) , Nahartyo, Ertambang ( Universitas Gadjah Mada )

Journal of Accounting and Investment Vol 20, No 1: January 2019
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This study aims to compare the influence of transformational leadership and transactional leadership on psychological safety. In addition, this study also examines the effect of psychological safety on the scope of BSC implementation through knowledge sharing behavior. This study used experimental design 2 x 2 between subject and independent t test to test hypotheses 1 and 2. While hypotheses 3 and 4 use hierarchical regression developed by Baron and Kenny (1996). The questionnaire was sent to 84 students MAKSI and MEP FEB UGM. Based on the results of hypothesis testing found that hypotheses 1, 2 and 3 in this study is supported while hypothesis 4 is not supported because it does not meet the requirements of mediation testing.

Does Attribute Framing Exist in Audit Decision Aid?

Septiari, Dovi ( Prodi Akuntansi Fakultas Ekonomi Universitas Negeri Padang ) , Goedono, Goedono ( Prodi Akuntansi Fakultas Ekonomi universitas Gadjah Mada )

Journal of Accounting and Investment Vol 20, No 1: January 2019
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This study aims to test the framing effect in audit decision aid. The research employed a between-subject experimental design involving 56 undergraduate students as the sample. The dependent variable is a tendency to follow the aid recommendation which measured by Gomaa, Hunton, Vaassen, & Carree (2011) scenario. Framing effect which is manipulated as follows: (1) positive framing, (2) negative framing. The result shows that the framing effect exists in audit decision aid. Especially, how the aid reliability presented (positive or negative) influence the final participants decision. This research is contributing to the development of theory and knowledge about the effect of framing in audit decision aid. Also, the result is useful in the practical field for auditors, that auditor should not too reliance on decision aid. The result of the study gives the alert to the auditor that presenting the decision aid reliability can make a decision bias.

The Role of Venture Capital On Startup Business Development in Indonesia

Rosa, Meita Clara Wijaya ( Brawijaya University ) , Sukoharsono, Eko Ganis ( Brawijaya University ) , Saraswati, Erwin ( Brawijaya University )

Journal of Accounting and Investment Vol 20, No 1: January 2019
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This study aims to determine the criteria used by venture capital before investing in startup companies, and the role of venture capital become a supporter of startup companies in Indonesia. This research is qualitative descriptive with a case study research approach. The research location is venture capital located in the city of Jakarta, using interview to collecting data. The results of this study indicate that the criteria used by venture capital before carrying out the investment process are, seeing team members, the products to be offered, marketing strategies and exit strategies. The role of venture capital as a supporter of startup companies in Indonesia, which is to help startup funding access, help startup companies grow, support networking activities and mentoring, and help expand market access for startup products.

Coercive Authority and Tax Trust in Improving Various Tax Compliance: Study of Slippery Slope

Khasanah, Uswatun ( Brawijaya University ) , T., Sutrisno ( Brawijaya University ) , Mardiati, Endang ( Brawijaya University )

Journal of Accounting and Investment Vol 20, No 1: January 2019
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The increase in tax compliance that occurred in Indonesia was not followed by an increase in the tax ratio in the same year, therefore researchers conducted research on voluntary tax compliance in the slippery slope theory. This study aims to provide empirical evidence about the effect of the possibility of tax audits, tax rewards, and tax trust on voluntary tax compliance. This research was conducted on corporate taxpayers who have been registered as PKP. Structural Equation Modeling-Partial Least Square (SEM-PLS) is used as an analytical tool in this study. The results of this study provide empirical evidence that tax audits can affect voluntary tax compliance and tax trust proven to reduce the effect of tax checks on voluntary tax compliance. However, different results are shown that rewards are not proven to affect voluntary tax compliance.

Credit Value-Relevance of Earnings, Other Comprehensive Income, and Comprehensive Income: A Study on IFRS Adoption Stage in Indonesia

Widiastuti, Harjanti ( Department of Accounting Universitas Muhammadiyah Yogyakarta ) , Safira, Elsi ( Department of Accounting Universitas Muhammadiyah Yogyakarta )

Journal of Accounting and Investment Vol 19, No 2: July-December 2018
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This research aims to examine the credit value-relevance of net income, other comprehensive income (OCI) and comprehensive income. This research indirectly examines the impact of IFRS adoption on the usefulness of earnings and OCI information. The credit value-relevance measures the usefulness of accounting information from the creditor perspective, represented by the bond rating agency. In this research, accounting information is said to have credit value-relevance if accounting information affects bond rating. The sample of this research is 495 bond issuer companies listed in Indonesia Stock Exchange period 2011-2016. Hypothesis testing is done by the logit regression test. The results show that net income and comprehensive income have credit-value relevance, whereas OCI has no credit relevance. The results also find an increase in the credit-value relevance of comprehensive income from the beginning adoption of IFRS (2011) to the first implementation of IFRS adoption.

Has Goodwill Become More Relevant After IFRS Convergence in Indonesia?

Wahyuni, Ersa Tri ( Department of Accounting Universitas Padjadjaran ) , Dewantoro, Dewantoro ( Department of Accounting Universitas Padjadjaran ) , Avianti, Ilya ( Department of Accounting Universitas Padjadjaran )

Journal of Accounting and Investment Vol 19, No 2: July-December 2018
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This research aims to analyze the value relevance of goodwill in Indonesia before and after International Financial Report Standard (IFRS) convergence. Prior to the IFRS convergence period, goodwill should be amortized, while after the IFRS convergence the amortization was prohibited and goodwill should be tested for impairment on annual basis. This research investigates goodwill among Indonesian listed companies in Kompas 100 index for the period 2009-2015. Using panel data regression analysis, the research finds before the IFRS adoption, both goodwill and goodwill amortization did not have significant value to the market value of the companies.  However, goodwill has significant value to the market price of after IFRS convergence (2011-2015), while goodwill impairment losses did not. We also found more companies recording impairment loss at the adoption year than the years afterward. We tested the significance of impairment loss around the year of adoption and the test shows goodwill impairment loss has significant value to the market price of the companies. Thus, the adoption of IFRS 3 which required goodwill impairment has improved the value relevance of goodwill. The adoption of IFRS 3 also encouraged the companies to impair their goodwill at the adoption year. Impairment loss had been perceived positive by the investors which are shows by its positive sign of goodwill impairment coefficient. This may indicate Indonesian investors appreciate the purification of goodwill number from hidden past impairment and anticipate the higher future of Return on Asset.