Jurnal Audit, Pajak, Akuntansi Publik (AJIB)
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Program Studi Magister Akuntansi, Direktorat Pascasarjana, Universitas Sangga Buana
Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution 4.0 International License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
Profitability and Capital Structure as Determinants of Firm Value: An Empirical Study in The Pharmaceutical Industry
This study investigates the influence of profitability and capital structure on firm value in pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) during 2021–2024. Firm value, proxied by Price to Book Value (PBV), reflects investor perception of a company’s performance and sustainability. Profitability, measured by Return on Assets (ROA), represents managerial efficiency in utilizing assets, while capital structure, measured by Debt to Equity Ratio (DER), reflects the level of financial leverage. Using a quantitative approach with panel data regression, secondary financial data from nine purposively selected pharmaceutical firms were analyzed. Model selection procedures, including the Chow, Hausman, and Lagrange Multiplier tests, confirmed that the Random Effect Model was the most appropriate estimator. The regression results demonstrate that profitability has a positive and significant effect on firm value, indicating that firms with higher earnings performance are more highly valued by investors. Conversely, capital structure shows an insignificant effect on firm value, suggesting that leverage was not a primary consideration in investor assessments of pharmaceutical firms during the study period. Nevertheless, the simultaneous test revealed that profitability and capital structure jointly affect firm value, although profitability plays the dominant role. These findings underscore that the valuation of pharmaceutical firms in Indonesia is more strongly driven by internal financial performance than by financing structure. The study contributes updated empirical evidence by focusing on a strategically important sector in the post-pandemic context and provides practical implications for managers, investors, and regulators in enhancing profitability and ensuring sustainable growth.
Copyright (c) 2025 Reza Ace Hafitriyanti, Muhammad Syahrudin, Wiwit Pawitri https://creativecommons.org/licenses/by/4.0
Bibliometric Analysis of Audit Quality Using VOSviewer: A Study of Publications from 2020 to 2023
This study aims to analyze the development of audit quality research from 2020 to 2023 using bibliometric analysis and VOSviewer. The research focuses on identifying publication trends, country contributions, and institutional productivity and citations. A quantitative descriptive method was applied, using Scopus data retrieved via Publish or Perish with the keyword “audit quality.” VOSviewer was used to visualize keyword clusters and research gaps. The results show that 2023 had the highest number of publications (288 articles), with the United States leading in total documents (315). Indonesia published 64 articles during the same period, but no institution exceeded three publications. Keyword mapping revealed six clusters, with underexplored topics such as audit report lag and non-audit service. These findings suggest future research opportunities in less-studied areas of audit quality, especially in emerging economies.
Copyright (c) 2025 Valerianus Bria https://creativecommons.org/licenses/by/4.0
Accounting Students' Perception of The Importance of Ethics in Audit Practice
Audit practice requires high professional standards to ensure financial transparency and accuracy. Professional ethics play an important role in maintaining the quality and credibility of the audit process. This study examines accounting students' perceptions of ethics in audit practice, which has rarely been explored in previous research. The quantitative method was used with Partial Least Squares-Structural Equation Modeling (PLS-SEM) technique through SmartPLS. Data was collected from 139 students who had taken the audit course. The findings reveal that integrity, confidentiality, and professional behavior significantly influence audit practice, but objectivity and professional competence do not show a statistically significant influence audit practices. This study highlights the importance of ethics education in shaping competent and ethical auditors. The results provide insights for improving ethics curricula in accounting education and supporting future audit practice regulations.
Copyright (c) 2025 Dhea Kenswary, Rapina Rapina https://creativecommons.org/licenses/by/4.0
Mapping The Scientific Landscape of Follow the Money Approach in Fraud Detection: Bibliometric Analysis Using Watase Uake
This study aims to map the scientific landscape of the "Follow the Money" approach in fraud detection and forensic auditing through a systematic literature review and bibliometric analysis using the Watase Uake software. As financial crimes become increasingly complex in the digital era, the "Follow the Money" method serves as a critical tool for tracing illicit financial flows and uncovering fraudulent schemes. However, despite its practical application, academic literature related to this approach remains fragmented across various disciplines. By analyzing 10 selected articles from Scopus-indexed journals (Q1–Q4) between 2015 and 2025, this research identifies trends in keyword usage, author and journal impact, publication years, and thematic focuses. The findings reveal that while interest in this topic has grown, particularly in relation to anti-money laundering and governance, there is still a lack of methodological standardization and integration with digital audit tools. Moreover, the study highlights key research gaps, including limited empirical data, underdeveloped cross-jurisdictional frameworks, and insufficient attention to digital fraud and e-commerce contexts. Ultimately, this research contributes to advancing theoretical discourse and provides practical guidance for developing data-driven, transparent, and accountable forensic audit strategies in both public and private sectors.
Copyright (c) 2025 Muhammad Syahrudin https://creativecommons.org/licenses/by/4.0
Fringe Benefits Provision, Payroll Policy, and Its Influence on Tax Planning at RSU Bungsu Bandung
Bungsu General Hospital in Bandung City has implemented several tax planning strategies. These strategies include optimizing tax benefits by providing fringe benefits to employees, such as health benefits and health insurance. In addition, the hospital also uses an efficient payroll policy by considering the difference in payroll between Indefinite Term Employment Agreements (PKWTT) and Certain Term Employment Agreements (PKWT). This is expected to help reduce the tax burden and optimize the available tax benefits. The presentation of this analysis uses a descriptive verification method. The purpose of this study is specifically to find out the relationship between fringe benefits, payroll policies and tax planning. This study used a total sampling technique that resulted in 120 respondents. Primary data were obtained through questionnaires. Data analysis used multiple linear regression and hypothesis testing. The results showed that the provision of Fringe benefits and payroll policies of Indefinite-Term Employment Agreements (PKWTT) and Certain-Term Employment Agreements (PKWT) had an influence on tax planning at Bungsu General Hospital, Bandung City, both partially and simultaneously.
Copyright (c) 2025 Erikson Sitanggang, Zaenal Aripin https://creativecommons.org/licenses/by/4.0
Analysis of the Budget for the Sales Target of Aqua and Le Mineral Products
The structure of the bottled drinking water (AMDK) industry in Indonesia has undergone significant development over the past few decades. Amidst intense competition, Aqua and Le Minerale have emerged as two major brands dominating the AMDK market. This article aims to analyze the sales target budgets of these two brands through a competitive analysis approach. The research employs a quantitative descriptive method, utilizing sales budget reports from both brands as primary data samples. The analysis evaluates market positioning, marketing strategies, variables influencing consumer preferences, and the impact of pricing policies implemented by each company. The findings reveal that Le Minerale has successfully built a strong brand image through superior product quality and innovative marketing efforts, despite Aqua maintaining its position as the market leader. This study provides strategic insights for AMDK industry players to enhance their competitiveness and performance in an increasingly competitive market landscape.
Copyright (c) 2024 Reni Irianti, Rubby Yana https://creativecommons.org/licenses/by/4.0
Competitive Analysis of Sales and Profit Data Between ALFAMART and INDOMARET
Indonesia, as the largest archipelagic nation with a substantial population, represents a lucrative market for the retail industry, particularly minimarkets. This study aims to analyze the sales strategies and financial performance of two dominant players in Indonesia’s minimarket retail industry: PT. Sumber Alfaria Trijaya (Alfamart) and PT. Indomarco Prismatama (Indomaret). The research employs a quantitative approach, utilizing secondary data analysis, which includes financial statements, sales data, and profit metrics from both companies. The findings reveal that while Indomaret excels in the number of outlets and service reach, Alfamart achieves higher profitability. Alfamart’s competitive advantage is attributed to its strategic expansion policy, emphasizing the establishment of outlets in major urban areas with higher market potential. Conversely, Indomaret’s expansion into remote regions has proven less effective in maximizing profitability. The study recommends that Indomaret’s management reassess its expansion strategy to enhance operational efficiency and effectiveness in the future. These findings provide valuable insights for retail industry stakeholders in formulating business strategies aimed at optimizing profitability.
Copyright (c) 2024 Yeyep Saepuloh, Fajar Noviardiansyah https://creativecommons.org/licenses/by/4.0
Analysis of the Sales Budget for Honda and Yamaha Motorcycles in Indonesia in 2023
This study aims to explore the competitive dynamics in motorcycle sales between Honda and Yamaha in Indonesia throughout 2023. Motorcycle sales in Indonesia exhibit a fascinating rivalry between these two leading brands. Sales data from January to October 2023 reveal that Honda continues to dominate the market with a commanding 78.7% market share, while Yamaha holds the second position with a 20.4% share. This research will analyze the factors contributing to this competition, including the business strategies employed by both brands, the rapid advancements in technological innovation, and the evolving consumer preferences. These aspects are expected to provide deeper insights into the trends and challenges faced by the motorcycle industry in Indonesia. The findings from this study are anticipated to serve as a valuable reference for stakeholders in formulating more effective strategies to navigate the competitive landscape of the automotive market.
Copyright (c) 2024 Muldiansyah Muldiansyah, Adi Mulyadi, Dani Mulyadi https://creativecommons.org/licenses/by/4.0
Effectiveness of PBB-P2 Revenue Contribution, BPHTB and Hotel Tax on Cirebon City PAD: Pre and Post Covid-19
One of the cities in Indonesia affected by Covid-19 is Cirebon City. Based on data from the Cirebon City Central Statistics Agency (BPS), Cirebon City's PAD revenue experienced a drastic decline in 2020 and 2021. Regional taxes that contribute to increasing Regional Original Income (PAD) include Rural and Urban Land and Building Taxes ( PBB P2), Land and Building Rights Acquisition Fee (BPHTB) and Hotel Tax. All three have great potential for development. The aim of this research is to find out and analyze the effectiveness of the contribution of PBB-P2, BPHTB, Hotel Tax revenues to Cirebon City PAD before and during the Covid-19 pandemic. This research uses a comparative research method with quantitative descriptive analysis techniques based on data from the 2018-2021 Target Report and Realization of Regional Original Revenue. The results of this study show that there are differences in the influence between the 3 variables tested, namely as follows: there is no visible relationship between the Hotel Tax variable and Original Regional Income, while the BPHTB and PBB-P2 variables have quite a large impact on Original Regional Income.
Copyright (c) 2024 Rd Isnaeni Purnamawati, Zaenal Arifin https://creativecommons.org/licenses/by/4.0
Analysis of the Impact of Cash Budget on Operating Profit at PT. ACE Hardware Indonesia Tbk for the Years 2021-2023
This study aims to analyze the operating profit, cash budget, and financial ratios of PT. ACE Hardware Indonesia Tbk from 2021 to 2023. This research adopts a descriptive approach with a qualitative method. The data used in this study is secondary data. The data collection techniques include documentation and literature review. The documents utilized are secondary data obtained from financial reports listed on the Indonesia Stock Exchange. The findings reveal that PT. ACE Hardware Indonesia Tbk's operating profit fluctuated between 2021 and 2023, indicating changes in the company’s financial performance. This study highlights the significance of effective cash budget management in enhancing operating profit, controlling costs, and maintaining the company’s liquidity.
Copyright (c) 2024 Shopi Sherima Novanda, Tina Rostina https://creativecommons.org/licenses/by/4.0
Analysis of Cost Budgeting as a Management Control Tool at Nike Inc.
The cost budgeting policy emphasizes the preparation of budgets and revenues. A thorough analysis is the first step to ensure that the budget developed accurately reflects the actual situation. This study was conducted at Nike Inc. to determine whether cost control could assist management. The author discovered that the preparation of cost budgets presents a challenge due to the differences (variations) between the budget and actual results, which are reflected in favorable or unfavorable variances. The findings suggest that the role of cost budgeting in Nike Inc.'s management control functions has not yet reached its full potential, as negative deviations are still present. This research explores the role of cost budget analysis as a management control tool at Nike Inc. Effective budgeting plays a crucial role in planning, coordinating, and controlling company resources to achieve organizational objectives. By analyzing the implementation of budgeting and cost management practices at Nike Inc., this article highlights how budgeting serves as a framework for decision-making and performance evaluation. The study uses both qualitative and quantitative approaches, utilizing financial data, reports, and management strategies implemented by Nike Inc. The findings emphasize that cost budget analysis is essential in optimizing resource allocation, minimizing deviations, and aligning operational activities with company objectives. The study underscores the importance of a robust budget control mechanism to maintain financial discipline and enhance overall organizational efficiency.
Copyright (c) 2024 Tio Pratiwi, Ratna Dewi https://creativecommons.org/licenses/by/4.0
The Effect of Audit Tenure, Audit Committee, Audit Rotation, and Audit Fee on Audit Quality Based on the Literature Review of Two Journals Indexed by Sinta in 2021 and 2023
This study explores the impact of key variables namely audit tenure, the presence of audit committees, audit rotation, and audit fees on the quality of audits. Utilizing a descriptive method with a qualitative lens, the analysis draws upon findings from two Sinta-indexed journals published in 2021 and 2023. The review reveals that prolonged audit tenure may negatively affect audit quality, while the role of an active audit committee appears to enhance it. Interestingly, divergent perspectives emerge between the two journals concerning audit rotation and audit fees. One journal suggests that audit rotation does not significantly influence audit quality, whereas the other indicates a detrimental effect. Similarly, while one source argues that higher audit fees could potentially improve audit quality, the other finds no meaningful relationship between audit fee levels and audit quality. These contrasting interpretations highlight the nuanced and sometimes conflicting views within academic literature. Overall, the study offers critical reflections for auditors, scholars, and regulatory bodies seeking to better understand the multifaceted nature of factors shaping audit quality.
Copyright (c) 2025 Wilson Marpaung https://creativecommons.org/licenses/by/4.0
Comparative Analysis of Financial Performance of Coal Energy Companies on the IDX Before and During the COVID-19 Pandemic
The study examines how the COVID-19 pandemic affected the financial performance of coal energy companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2021. Using a descriptive comparative method, the analysis focuses on financial data from annual reports to evaluate metrics like liquidity, solvency, activity, and profitability. The findings suggest that overall, there were minimal alterations in financial performance indicators before and during the pandemic, except for noticeable variations in the cash ratio and total asset turnover ratio.
Copyright (c) 2024 Taofik Nurhafidz Sutisna, Dessy Evianti, Rachmawaty Rachman https://creativecommons.org/licenses/by/4.0
The Influence of Internal Control Systems, Motivation, and Remuneration on the Prevention of Fraud in the Misuse of Funds in Local Government
This study aims to determine the alignment between the implementation of the Internal Control System (SPI) in financial management and Government Regulation No. 60 of 2008. It conducts quantitative research by identifying indicators and dimensions for measuring variables that can be analyzed using statistical tools. Currently, there is still limited research on audit based on internal control systems in government, making this research topic interesting to explore further in terms of the effectiveness of internal control in preventing fraud in government, supported by an internal control system. It identifies the factors causing fraud and analyzes the relationship between the achievement of the Internal Control System (SPI). The sample size is 93 people in the Government of West Bangka Regency. The data analysis method uses IBM SPSS Statistics 20 software. The results of this study show that Internal Control has a significant effect on Fraud Prevention. Motivation and Remuneration do not have a significant effect on Fraud Prevention. Simultaneously, the influence of Internal Control Systems, Motivation, and Remuneration on Fraud Prevention is obtained.
Copyright (c) 2024 Frendy Frendy, Bayu Pruyudo, Suratminingsih Suratminingsih, Leonard Pangaribuan https://creativecommons.org/licenses/by/4.0
The Influence of Auditor Competence and Independence on Internal Audit Quality: The Mediating Role of Risk-Based Audit
This study aims to analyze the influence of auditor competence and independence on internal audit quality, with risk-based audit as a mediating variable. The research employs a descriptive quantitative method with a population of internal auditors from rural banks (BPR) in West Java. The sample consists of 47 auditors selected using purposive sampling technique. Data processing is performed using Smart PLS 4. The hypothesis testing results indicate that only auditor competence has a significant effect on internal audit quality. Meanwhile, auditor independence does not show a significant effect on internal audit quality, nor does the mediation effect of risk-based audit between auditor competence and independence on internal audit quality. These findings suggest that auditor competence is a key factor in enhancing internal audit quality. This study provides important contributions to the management of internal audits in rural banks, particularly in West Java, by emphasizing the importance of improving auditor competence to achieve better internal audit quality.
Copyright (c) 2024 Tatang Suhidayat, Dessy Evianti, Muhammad Yusuf https://creativecommons.org/licenses/by/4.0
The Effect of Internal Audit, Whistleblowing System and Surprise Audit on Fraud Prevention at BRI Regional Audit Office Bandung
This research was conducted at BRI Regional Audit Office Bandung. The purpose of this study is to determine how much influence internal audit, whistleblowing system and surprise audit partially and simultaneously have on fraud prevention. The theories used in this study are agency theory and pentagon fraud theory. The population in this study is all BRI Regional Audit Office Bandung workers. This study used nonprobability sampling techniques using purposive sampling techniques. The sample of this study was all auditors of BRI Regional Audit Office Bandung, which was 41 respondents and data collection using questionnaires. This research uses a quantitative approach with descriptive and verifiative methods. The statistical tests used are validity tests and reliability tests, classical assumption tests, multiple linear regression analysis, correlation coefficient analysis, determination coefficient analysis and hypothesis tests. The results of the analysis were processed using the IBM SPSS Statistics 26 program. The correlation results show that internal audit, whistleblowing system, surprise audit and fraud have a very strong relationship with positive direction. Meanwhile, the results of multiple linear regression analysis show that internal audit, whistleblowing system and surprise audit have a significant effect on fraud prevention both partially and simultaneously.
Copyright (c) 2024 Irsan Herlandi Putra, Lisdawati Lisdawati, Patriandari Patriandari https://creativecommons.org/licenses/by/4.0
The Effect of BMN Assessment and Control in Supporting The Optimization of BMN Management and Its Implications for The Quality of Financial Statements at RSPR
This study was conducted to determine the effect of assessment and control of State Property (BMN) in supporting the optimization of State Property management and implications for the quality of financial statements case study at Lung Hospital dr. H.A Rotinsulu Bandung. This study was conducted using primary data obtained by distributing questionnaires. The population in this study was employees appointed as financial accounting officers, BMN accounting officers, heads of Accounting Teams and BMN, Head of Financial Implementation Team, Head of General and Household Team, and employees related to BMN in the dr. H.A Rotinsulu Bandung Lung Hospital which amounted to 50 respondents, the entire population in this study was sampled. Data analysis using the Statistical Package for The Social Sciences (SPSS) approach. The data analysis technique used is path analysis. The data analysis technique used is path analysis. The results of this study show that the assessment, control and supervision of State Property (BMN) in supporting the optimization of the management of State Property partially has a significant positive effect on the quality of financial statements.
Copyright (c) 2024 Winwin Wintarsih https://creativecommons.org/licenses/by/4.0
Investigating The Impact of Auditor Competence, Independence, and Organizational Culture on Auditor Performance in The Inspectorate of West Bandung District
A world that is connected to each other through digitalization and has an impact on growing economic challenges. Today's world is a very complex system and changes occur quickly among its sub-systems, thus creating pressure to make every effort to anticipate all changes and forms of transformation. In preparation for facing the VUCA challenge, the Indonesian government is trying hard to apply budget discipline and good governance - namely solid and responsible development management that is in line with the principles of democracy and an efficient market, avoiding misallocation of investment funds, prevention of corruption both politically as well as administrative. The implementation of good governance and regional financial management is one manifestation of the implementation of good governance by the government. The government's commitment to good governance needs to pay attention to the performance of government administration, one of which is through an efficient oversight system by expanding the Inspectorate's responsibilities. Skill and independence are abilities that must be driven by appraisers in the inspectorate in supporting good examiner performance, but until now there are still many auditors who do not have adequate skills, independence and culture. The researcher concludes the need for competence, independence and also supported by organizational culture to support good performance to realize good governance (good governance government)
Copyright (c) 2024 Reno Fajar Anggoro https://creativecommons.org/licenses/by/4.0
The Impact of Corporate Expansion, Financial Liquidity, Profitability, And Solvency on The Issuance of Going Concern Audit Opinions In Manufacturing Firms
The manufacturing sector plays an important role in economic development. The government is committed to reviving the manufacturing industry through implementing the Making Indonesia 4.0 Roadmap so that it is ready to enter the industrialization 4.0 period. This phenomenon has sparked investors' interest in investing in large markets. However, investors need to know the financial condition of the company that will be given investment funds to be able to consider the profits they will get. The related information was obtained based on the results of an audit by a financial auditor whether the company obtained a going concern permit or not by considering the company's financial condition, such as its growth profile.company, liquidity, profitability, and solvency at that time. This article aims to find out how much influence company growth, liquidity, profitability and solvency have in deciding going concern status by auditors in each company. This article is useful as knowledge information for academics and investors working in the economic field.
Copyright (c) 2023 Anny Nurdiani, Memen Kustiawan, Didin Saepudin, Dessy Evianti https://creativecommons.org/licenses/by/4.0
Optimizing Cost Management in Dynamic Business Environments: An In-depth Analysis of Production Cost Budgeting, Considering Specific Elements and External Factors
This research discusses the effectiveness of using budgets as a means of controlling production costs at PT. Sari Tuna Makmur in the 2017-2021 period. By examining the budget and realization of direct labor costs (salary costs), factory overhead costs, as well as differences in budgeted tuna production costs, this research aims to identify factors that influence variations between budget and realization. The research results show that the company is generally successful in controlling production costs. Although there are variations in direct labor costs during the COVID-19 pandemic, PT. Sari Tuna Makmur was able to achieve production costs that were lower than the budget in previous years. Internal factors such as business policies, production capacity, and production facilities, as well as external factors such as competition and consumer demand, play an important role in successful cost control. However, special challenges arise during the pandemic, where the decision not to reduce the workforce may result in direct labor cost deviations. Therefore, this research recommends increasing the accuracy of budget preparation and more detailed attention to factors that influence production costs, especially in unexpected situations. This research contributes to the understanding of production cost control strategies amidst the dynamics of the business environment. The practical implication is the need for companies to continue to optimize cost control strategies, consider changes in external conditions, and increase accuracy in preparing budgets to maintain the company's operational and financial sustainability.
Copyright (c) 2023 Tatang Suhidayat, Ravitilova Ravitilova, Ai Handayani, Fransisco Wanviano Daniel Tambunan https://creativecommons.org/licenses/by/4.0
Forecasting Sales: A Comprehensive Analysis of Forecasting Techniques for Sales Budget Determination
This research endeavors to employ sales forecasting techniques on historical sales data for the purpose of determining the sales budget. The application of forecasting is based on sales data from the preceding period, utilizing a descriptive qualitative method. The analysis employs the half-average trend method, generating an estimated sales figure for the upcoming period. This estimate serves as a reference for both inventory planning and the formulation of the sales budget. Within this research, the half-average trend method involves the selection of two X parameter values, namely 0.5 and 0. To determine the superior value, a calculation of SKF (Standard Error of Forecasting) is executed. The analysis results reveal that utilizing the value 0 yields an SKF value of 4,166.6, while the value 0.5 produces a lower SKF value of 3,941.6. This implies that the estimated sales number with the X value of 0.5 is smaller than that with the X value of 0. Conclusively, the application of the half-average trend method in this research provides sales estimates for the next three months, contributing valuable insights for effective planning and budgeting processes.
Copyright (c) 2023 Ravitilova Ravitilova, Devi Amelia, Ilham Saputra, Rinda Rinda https://creativecommons.org/licenses/by/4.0
Internal Control, Fraud Prevention, Organizational Culture at RSPR on BLU’S Financial Performance
This research aims to determine the influence of internal control, fraud prevention, and organizational culture on the financial performance of BLU at the lung hospital Dr. H. A. Rotinsulu Bandung. The data source uses primary data and secondary data. Primary data collection uses the result of respondent’s answer from distributing questionnaires. Secondary data uses financial reports audited and performance report for the 2018-2022 period. The sampling technique uses non probability sampling with purposive sampling according to the characteristics of the respondents based on the phenomenon being studied. The population is all employees of the lung hospital Dr. H. A. Rotinsulu Bandung, totaling 389 employees. Meanwhile, the samples taken were 80 respondents. The questionnaire has been tested for validity and reliability, as well as tested for classical assumptions consisting of normality assumptions, multicollinearity assumptions, autocorrelation assumptions, and heteroscedasticity assumptions. The data analysis method uses panel data regression analysis. The research results simultaneously state that internal control, fraud prevention, and organizational culture have a significant and positive effect on BLU’s financial performance. Meanwhile, partial research result state that internal control does not have a significant and strong effect on BLU’s financial performance. On the other hand, fraud prevention has a significant and strong effect on BLU’s financial performance
Copyright (c) 2023 Windiani Setyowati Zufni Rosa, Suratminingsih Suratminingsih, Bayu Pruyudo https://creativecommons.org/licenses/by/4.0
The Effect of the Implementation of Accounting Information Systems and Internal Audit on The Quality of Financial Statements with Organizational Commitment as a Moderating Variable (Empirical Studies at PT. Eastern Pro Engineering)
This research aims to determine the effect of implementing accounting information systems (X1) and internal audit (X2) on the quality of financial reports (Y) with organizational commitment (Z) as a moderating variable at PT. Eastern Pro Engineering. This type of research is quantitative with the method used being descriptive associative and the data analysis design is Moderated Regression Analysis (MRA), using questionnaire data filled in by 36 respondents. The results of this research are that organizational commitment as a moderating variable does not moderate the influence of the application of accounting information systems and internal audit on the quality of financial reports with a significant t test value of >5% or 0.890 (X1) and 0.551 (X2) in equation 3, so H0 is accepted and Ha rejected.
Copyright (c) 2023 Kasdan Kasdan https://creativecommons.org/licenses/by/4.0
Advertising Tax, Underground Water Tax, Swallow's Nest Tax during the Pandemic And the influence on ROI Cianjur Regency
The economic crisis that hit Indonesia due to the Covid-19 pandemic had a huge impact in several regions, one of which was Cianjur Regency. It is difficult for the government and the community to run the wheels of the economy, causing a decrease in local revenue. One of the sources of Regional Original Income (ROI) which has an important role is regional taxes. Based on previous studies, this research focused on 3 types of taxes, namely Advertising Tax, Underground Water Tax, and Swallow's Nest Tax. The purpose of this study was to find out how much influence these three taxes had on Cianjur Regency Regional Original Revenue during the Covid-19 pandemic. The method used in this research is descriptive method and verification method. The results showed that the Advertising Tax, Underground Water Tax, and Swallow's Nest Tax experienced an increase in tax revenue during the Covid-19 Pandemic and had an effect on the ROI of Cianjur Regency.
Copyright (c) 2023 Deden Muhammad Arosid https://creativecommons.org/licenses/by/4.0
Analysis of the Effectiveness and Contribution of Land and Building Tax, and Land and Building Acquisition, Duty on Local Revenue in the City of Bandung Before and During the Covid-19 Pandemic
This study aims to determine the effectiveness level of the Land and Building Tax (PBB) and Land and Building Acquisition Fee revenues (BPHTB), as well as the contribution of PBB to the Local Revenue (PAD). With the enactment of Law No. 28 of 2009 on Local Taxes and Regional Levies, the authority for collecting Local Taxes is fully implemented by the Regional Government. As a result, PBB and BPHTB, which were previously classified as Central Taxes, have now become Local Taxes. This study utilizes a quantitative research method with a descriptive research approach. The findings indicate that the PBB of revenues in the City of Bandung over the past four years from 2018 to 2021 showed an initial increase followed by a decline, resulting in varying criteria. Similarly, the PBB of the Land and Building Acquisition Fee revenues in the City of Bandung during the same period exhibited a decreasing trend, leading to a decrease in the effectiveness level from "sufficiently effective" to "ineffective". Furthermore, the PAD in the City of Bandung experienced a decline from 2018 to 2019, followed by an increase from 2019 to 2020, and a significant decrease from 2020 to 2021. DOI: https://doi.org/10.32897/ajib.2023.2.1.2828
Copyright (c) 2023 Seviani Risdiana, Suratminingsih Suratminingsih, Dessy Evianti, Mega Arum https://creativecommons.org/licenses/by/4.0
Evaluating Financial Statement Presentation Compliance and Auditor Opinion Based on BPK-RI Examination: A Case Study in West Java Local Governments
This research aims to analyze the financial accountability of local governments in West Java based on the examination results of the Supreme Audit Agency (BPK-RI) on the Local Government Financial Statements (LKPD), specifically by mapping and analyzing issues related to the fairness of LKPD presentation and compliance with regulations. The study covers all regencies and cities in West Java for the period of LKPD 2018-2019, which were audited by BPK-RI, resulting in 54 research units. This research adopts a descriptive approach with a method of descriptive content analysis to explain the issues of local government financial accountability. The analysis is conducted on qualitative data in the form of texts/sentences that describe the issues in the BPK-RI audit report on LKPD. The findings reveal that the most common issues affecting the auditor's opinion on the fairness of LKPD presentation are non-compliance with Government Accounting Standards (SAP). The compliance issues with regulations that cause the most significant losses to the local government are indications of asset misuse.
Copyright (c) 2023 Diana M, Bayu Pruyudo, Novi Rukhviyanti https://creativecommons.org/licenses/by/4.0
The Influence of Local Taxes on the Local Own-Source Revenue of Bandung City During the Covid-19 Pandemic
This research aims to determine the influence of local taxes on the Local Own-Source Revenue (Pendapatan Asli Daerah) of Bandung City during the Covid-19 pandemic. The population in this study consists of 216 data observations of the Local Own-Source Revenue of Bandung City for the years 2020 and 2021. The research method used in this study is descriptive and verification methods. The results indicate that the tax conditions of hotels, restaurants, entertainment venues, advertisements, parking, street lighting, groundwater, Land and Building Tax (Pajak Bumi dan Bangunan/PBB), Land and Building Acquisition Duty (Bea Perolehan Hak atas Tanah dan Bangunan/BPTHB), as well as the Local Own-Source Revenue of Bandung City during the Covid-19 pandemic have experienced changes in the increase of revenue and data processing. On average, the Local Own-Source Revenue of Bandung City has shown an increase in revenue compared to the period before the Covid-19 pandemic. DOI: https://doi.org/10.32897/ajib.2023.2.1.2910
Copyright (c) 2023 Thomson Thomson https://creativecommons.org/licenses/by/4.0
Factors That Can Influence the Tendency of Accounting Fraud
The tendency of accounting fraud is influenced by several factorssuch as individual moral behavior, the effectiveness of internal control and the appropriateness of compensation in Cimahi City SMEs are the objectives of this study. Primary data was collected using a saturated sample or non-probability sampling method from a questionnaire. The population of this study is Cimahi city MSME employees who have penetrated the global market, totaling 148 employees. While the samples taken were 50 respondents. The instrument test for the questionnaire statements includes validity and reliability tests to then test the normality of the data up to the hypothesis test. Methods of data analysis using multiple linear regression techniques. Simultaneously individual morality, the effectiveness of internal controls and the suitability of compensation affect the tendency of accounting fraud which is the result of the research obtained.
Copyright (c) 2023 Resna Meliawati, Didin Saepudin https://creativecommons.org/licenses/by/4.0
Investigating the Impact of Auditor Independence, Professionalism, Competence, and Ethics on Audit Quality in the Inspectorate of West Java Province
Many government agencies currently do not adhere to applicable standards, resulting in issues such as corruption, irregular work practices, abuse of authority and position, and violations. Weak internal control in government operations leads to ineffective outcomes and financial losses for the state. The Government Internal Supervision Apparatus (APIP), specifically the Inspectorate, is responsible for internal control and audits in the government. One of the objectives of the audit process is to produce high-quality audit reports, which can be influenced by factors such as auditor independence, professionalism, competence, and ethics. This study focuses on auditors in the Inspectorate of West Java Province, involving 70 auditors and employing descriptive research methods with a quantitative approach. Primary data was collected through a questionnaire. The study aims to examine the influence of auditor independence, professionalism, and competence on audit quality in the Inspectorate of West Java Province, both before and after considering auditor ethics as a moderating variable. The study utilizes moderating regression analysis as the technical analysis method. The results indicate that auditor independence, professionalism, and competence have a significant impact on audit quality, both individually and collectively. Moreover, auditor ethics, as a moderating variable, enhances the effects of auditor independence, professionalism, and competence on audit quality.
Copyright (c) 2023 Arief Budiman https://creativecommons.org/licenses/by/4.0
The Influence of Corporate Social Responsibility and Financial Reporting Aggressiveness on Tax Aggressiveness with Corporate Environmental Performance as a Moderating Variable
This study aims to examine the influence of corporate social responsibility (CSR) and financial reporting aggressiveness on tax aggressiveness, using corporate environmental performance as a moderating variable. This research utilizes quantitative analysis with descriptive associative statistics. Hypothesis testing is conducted using multiple linear regression with a sample of 50 companies participating in PROPER in the Basic Materials and Energy sectors listed on the Indonesia Stock Exchange. The results of the study indicate that CSR and financial reporting aggressiveness do not have a significant influence on tax aggressiveness, both partially and simultaneously. Furthermore, corporate environmental performance is unable to moderate the relationship between CSR and tax aggressiveness.
Copyright (c) 2023 Annisa Ayu Lestary https://creativecommons.org/licenses/by/4.0