scholarly journals FAKTOR YANG MEMPENGARUHI IMPLEMENTASI SAK ETAP PADA UMKM DENGAN KETIDAKPASTIAN LINGKUNGAN SEBAGAI VARIABEL MODERASI

2019 ◽  
Vol 5 (1) ◽  
Author(s):  
Indah Anisykurlillah ◽  
Bergas Rezqika
Keyword(s):  
Environmental Uncertainty ◽  
Sampling Technique ◽  
Educational Background ◽  
Analysis Technique ◽  
Business Size ◽  
Study Population ◽  
Relationship Of ◽  
The Relationship ◽  
Positive Effect ◽  
And Training

This research aims to determine the effect of educational background, business size, business age, understanding of technology, socialization and training on the Implementation of SAK ETAP and its effects when moderated by environmental uncertainty. The study population was oyster mushroom MSMEs that were spread in Temanggung Regency, a total of 48 MSMEs. Sampling using saturation sampling technique, then obtained a sample of 48 respondents for analysis. The data analysis technique used is the Moderate Regression Analysis (MRA) with the help of IBM SPSS Statistics 21 program. The results showed that socialization and training had a significant positive effect on the implementation of SAK ETAP. Environmental uncertainty strengthens the relationship of socialization and training to the implementation of SAK ETAP. Educational background, business size, and understanding of technology have no effect on the implementation of SAK ETAP. Environmental uncertainty cannot moderate the relationship of educational background and implementation of SAK ETAP. Environmental uncertainty cannot moderate the relationship between understanding technology and implementing SAK ETAP. The conclusions of this research indicate that the higher the frequency of socialization and training has an effect on the implementation of SAK ETAP and environmental uncertainty can be used as moderation because it is able to strengthen business size, business age and socialization and training.�Keywords: Implementation of SAK ETAP; Educational Background; Business Size; Business Age; Understanding of Technology; Socialization and Training; Environmental Uncertainty

scholarly journals Kepemilikan Manajerial Sebagai Pemoderasi Pengaruh Capital Intensity Pada Agresivitas Pajak

2020 ◽  
Vol 30 (9) ◽  
pp. 2244
Author(s):  
Ni Putu Budiadnyani
Keyword(s):  
Stock Exchange ◽  
Sampling Technique ◽  
Capital Intensity ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Tax Aggressiveness ◽  
Analysis Technique ◽  
Relationship Of ◽  
The Relationship ◽  
Positive Effect

This study examines the effect of capital intensity on tax aggressiveness and tests the ability of managerial ownership as a moderating variable on the relationship of the effect of capital intensity on tax aggressiveness. The number of samples analyzed was 34 samples of manufacturing companies in the consumer goods sector which were listed on the Indonesia Stock Exchange (IDX) for five years. The sampling method is nonprobability with a purposive sampling technique. The analysis technique used is linear regression and Moderated Regression Analysis (MRA). The analysis shows that capital intensity has a positive effect on tax aggressiveness. Managerial ownership weakens the effect of capital intensity on tax aggressiveness. Keywords: Capital Intensity; Aggressiveness; Managerial Ownership.

scholarly journals Pengaruh Partisipasi Penganggaran dan Komitmen Organisasi Terhadap Senjangan Anggaran Dengan Ketidakpastian Lingkungan Sebagai Variabel Moderasi

2018 ◽  
pp. 1557
Author(s):  
I Made Putra Wirya Brata ◽  
Luh Gede Krisna Dewi
Keyword(s):  
Organizational Commitment ◽  
Sampling Method ◽  
Environmental Uncertainty ◽  
Test Results ◽  
Budgetary Slack ◽  
Analysis Technique ◽  
Budgetary Participation ◽  
Relationship Of ◽  
The Relationship ◽  
Positive Effect

ABSTRACT Agency theory suggests the existence of budget slack practices influenced by the authorization of the principal to the manager to participate in the budget formulation process (budgetary participation) is often misused. The purpose of this study is to obtain empirical evidence regarding the influence of budgetary participation and organizational commitment to budgetary slack with environmental uncertainty as a moderating variable. This research was conducted on all star hotels located in Denpasar city in 2017. The sampling method using purposive sampling. The number of samples of this study are 14 hotels. Data analysis technique used is Moderated Regression Analysis (MRA). Based on the test results, it can be concluded that budgetary participation has a positive effect on budgetary gaps, organizational commitment negatively affect the budget gap, environmental uncertainties strengthen the relationship of budget participation against budget slack is rejected, environmental uncertainty weakens organizational commitment relationship to budget slack is accepted.              Keywords: Budget slack, Budgetary participation, Organizational commitment, Environmental Uncertainty

scholarly journals Analysis of the Effect of Auditor Independence, and Auditor Ethics on Audit Quality at a Public Accounting Firm in Medan City with Auditor Experience as a Moderating Variable

2021 ◽  
Vol 04 (08) ◽  
Author(s):  
Dennys Paulus Parlindungan Damanik ◽  
Keyword(s):  
Audit Quality ◽  
Structural Model ◽  
Sampling Technique ◽  
Auditor Independence ◽  
Correlational Research ◽  
Result Show ◽  
Study Population ◽  
Relationship Of ◽  
The Relationship ◽  
Positive Effect

This study aims to determine the effect of auditor’s independence and auditor’s ethics on audit quality at public accountant office in Medan city with auditor’s experience as moderating variable. The method used in this study is a correlational research that study the relationship of independent variables namely auditor’s independence and auditor’s ethics with dependent variable namely audit quality and moderation variable namely audit quality. The study population was 186 auditors with sample of 45 auditors determine using purposive sampling technique. The technique of collecting data using a questionaire. Data of questionaire was analyzed with SmartPLS. The process is starting with evaluating of the measuring model than continue with the evaluating of the structural model. The result show that the measuring model has been valid and reliable and can be accepted substantially. The evaluating result of structural model show that auditor’s independence and auditor’s ethics have positive effect but not significant on audit quality. The auditor’s experience does not moderate the relationship of auditor’s independence and auditor’s ethics on audit quality.

scholarly journals Tax Planning To Increase The Value Of The Company

2020 ◽  
Vol 30 (1) ◽  
pp. 194
Author(s):  
Naniek Noviari ◽  
I Gusti Ngurah Agung Suaryana
Keyword(s):  
Corporate Governance ◽  
Firm Value ◽  
Sampling Technique ◽  
Tax Planning ◽  
Company Value ◽  
Good Corporate Governance ◽  
Study Population ◽  
Relationship Of ◽  
The Relationship ◽  
Positive Effect

The objectives of this study are (1) to examine the effect of tax planning on firm value, (2) to examine the effect of good corporate governance on firm value, and (3) the moderating effect of good corporate governance on the relationship of tax planning and firm value. The study population is all companies registered in the Indonesian Corporate Governance Forum (FCGI) in 2012-2017. The sample was chosen based on purposive sampling technique. The number of companies selected as a sample of 9 companies, thus obtained 54 observations during the study period. The study uses descriptive statistical analysis and moderated regression analysis (MRA). The results of the study prove (1) tax planning does not increase company value, (2) good corporate governance has a positive effect on company value, and (3) good corporate governance moderates the effect of tax planning on firm value.Key Words: Tax Planning; Company Value; Good Corporate Governance.

scholarly journals Gender Sebagai Pemoderasi Pengaruh Orientasi Tujuan dan Self-Efficacy pada Audit Judgment

2021 ◽  
Vol 31 (10) ◽  
pp. 2429
Author(s):  
I Gusti Agung Rama Sidhimantra ◽  
Ida Bagus Putra Astika
Keyword(s):  
Goal Orientation ◽  
Self Efficacy ◽  
Sampling Technique ◽  
Survey Method ◽  
Audit Judgment ◽  
Analysis Technique ◽  
Independent Variable ◽  
The Relationship ◽  
Positive Effect ◽  
Public Accountant

The results of the study of goal orientation and self-efficacy on audit judgment found inconsistencies that are suspected because there are other factors that influence the relationship between the independent variable and the dependent variable. The gender variable as a moderating variable is expected to explain the inconsistency. This study aims to test gender to moderate the effect of goal orientation and self-efficacy on audit judgment. The population of this study were all auditors who worked at public accountant office in the Bali region who were registered in Indonesian Institute of Public Accountant 2020 as many as 110 people. The method of determining the sample is non-probability sampling method with purposive sampling technique, while the method of data collection uses survey method with questionnaire technique. The analysis technique used is moderated regression analysis. The results showed that goal orientation and self-efficacy had a positive effect on audit judgment. Gender strengthens the effect of goal orientation on audit judgment while Gender weakens the effect of self-efficacy on audit judgment. Keywords: Goal Orientation; Self-Efficacy; Gender; Audit Judgment.

scholarly journals The Influence of Audit Staff Quality and Client Type on Audit Evidence Collection with Communication Type as Moderation

2020 ◽  
Vol 3 (1) ◽  
pp. 103-117
Author(s):  
Syamsuri Rahim ◽  
Hamzah Ahmad ◽  
Nurwakia Nurwakia ◽  
Nurfadila Nurfadila ◽  
Muslim Muslim
Keyword(s):  
Hypothesis Test ◽  
Sampling Technique ◽  
Test Results ◽  
Accounting Firm ◽  
Audit Evidence ◽  
Evidence Collection ◽  
Study Population ◽  
The Relationship ◽  
Positive Effect ◽  
Public Accountant

This study aims to examine the effect of audit staff quality (staff in-charge or auditors who carry out audit tasks) and the client type on the audit evidence collection is moderated by the communication type. The study population was auditors working in the Makassar Public Accounting Firm. The sampling technique used was purposive sampling, while the data collection was done by distributing questionnaires to all auditors who met the sample criteria. The samples are thirty-three auditors from seven public accountant office in Makassar city. The hypothesis test was conducted using Smart PLS 3. This study found that the audit staff quality, client type, and communication type had a positive effect on the collection of audit evidence directly. Furthermore, the moderation test results found that the communication type strengthens the relationship between the client type and the collection of audit evidence. It means that while gathering audit evidence, the higher the audit staff quality, the more evidence they can obtain. The same result also found in the relationship between the client type and the audit evidence collection. When the client type is friendly, the more audit evidence is gathered. Based on these results, it is suggested that junior auditor must build their confidence in dealing with the clients.

scholarly journals Pengaruh Penerapan E-Filing Dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Dengan Biaya Kepatuhan Sebagai Variabel Moderasi

2019 ◽  
Vol 1 (3) ◽  
pp. 1510-1517
Author(s):  
M. Ardhy Erwanda ◽  
Henri Agustin ◽  
Erly Mulyani
Keyword(s):  
Regression Analysis ◽  
Sampling Method ◽  
Primary Data ◽  
Significant Positive Effect ◽  
Compliance Costs ◽  
Analysis Technique ◽  
The Cost ◽  
Relationship Of ◽  
The Relationship ◽  
Positive Effect

This study aims to determine the effect of applying e-filing and knowledge of taxation on taxpayer compliance. Compliance costs as moderating variable that moderate relations between application e-filing and knowledge taxation on the taxpayer compliance. The population in this study is taxpayers in Padang city. The number off samples used was 100 respondents with the sampling method using purposive sampling. The data used in this study are primary data. Data collection techniques are done by questionnaire. The data analysis technique used is multiple regression and moderated regression analysis. The results obtained are the application of e-filing has a significant positive effect on taxpayer compliance, knowledge of taxation does not affect taxpayer compliance, compliance costs proved to moderate the relationship between the implementation of e-filing and taxpayer compliance, and the cost of compliance was not proven to moderate the knowledge relationship of taxation with taxpayer compliance

scholarly journals Profitabilitas, Solvabilitas, Likuiditas, dan Nilai Perusahaan Rumah Sakit yang Terdaftar di BEI 2015-2019

2021 ◽  
Vol 31 (5) ◽  
pp. 1303
Author(s):  
Anry Umar ◽  
William Tjong
Keyword(s):  
Sampling Method ◽  
Sampling Technique ◽  
P Value ◽  
Company Value ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression ◽  
Study Population ◽  
Using Data ◽  
Positive Effect

The hospital is a socio-economic service company. The research objective is to analyze the effect of profitability, solvency, and liquidity on the company value of the hospital industry. The study population was hospitals in sector 9 – trade, subsector 96 - health in the IDX for the 2015-2019. The sample was taken using nonprobability sampling method with purposive sampling technique of four issuers. This study uses a quantitative approach with data collection then processed with Eviews and the analysis technique used is panel data regression. From the results of the study using data panel regression with FEM approach and a significance value of 0.05; The p-value of ROE 0.3403, DER 0.0000 CR 0.0076. ROE, DER and CR have positive regression coefficients. The MIKA intercept value is 3.37330659, SAME -3.1121377, SILO 0.694458, and SRAJ -1.303740. R2 of ROE, DER and CR on PBV is 76.9%. The conclusion in this study, DER and CR have a significant and positive effect on PBV. Meanwhile, ROE has no significant effect on PBV, but has a positive relationship. Keywords: The value of the company; Profitability; Solvency; Liquidity; Hospital.

scholarly journals Peran Pemediasi Efikasi Diri Kreatif Pada Hubungan Antara Persepsi Terhadap Kepemimpinan Transformasional Pada Kreativitas Karyawan

2019 ◽  
Vol 2 (2) ◽  
Author(s):  
Elfitra Azliyanti ◽  
Purbo Jadmiko ◽  
Wiry Utami
Keyword(s):  
Transformational Leadership ◽  
Self Efficacy ◽  
Sampling Technique ◽  
Employee Creativity ◽  
Analysis Technique ◽  
One Year ◽  
Creative Self ◽  
University Lecturers ◽  
Relationship Of ◽  
Positive Effect

This study aims to identify and analyze the role of perception of transformational leadership and creative self-efficacy of employee (lecturer) creativity. The research methodology used is explanatory research through hypothesis testing. The object and population of this study are Bung Hatta University Lecturers. The sampling technique used was purposive sampling with sample criteria was Bung Hatta University Lecturer who had working period  more than 1 (one) year (n = 170). The data analysis technique in this study use SEM-PLS (Smart PLS). This study consists of four hypotheses and the research results obtained from the study of perceptions of transformational leadership has no effect on employee creativity, perceptions of transformational leadership have a positive effect on creative self-efficacy. Creative self-efficacy has a positive effect on employee creativity and creative self-efficacy mediates the relationship of perception of transformational leadership on employee creativity. 

scholarly journals PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL PEMODERASI PADA PERUSAHAAN SEKTOR PERTANIAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

2019 ◽  
Vol 8 (4) ◽  
Author(s):  
Sigit Cahyono ◽  
Ni Ketut Surasni ◽  
Hermanto Hermanto
Keyword(s):  
Capital Structure ◽  
Firm Value ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Common Effect ◽  
Analysis Technique ◽  
Independent Variable ◽  
Relationship Of ◽  
The Relationship ◽  
Observation Period

This research aims to analyze the effect profitability to firm value with capital structure as moderating variable in agriculture companies listed on the Indonesia Stock Exchange (IDX). The dependent variable used is firm value (PBV), the independent variable is profitability (ROA), and capital structure (DER) as a moderating variable. The sampling technique was purposive sampling so that the number of samples obtained was 9 companies, with an observation period of 2014-2017. This type of research is associative causal. The analysis technique used in this study is panel date regression (common effect modell) using eviews, with a significant level of 5 percent. Descriptive statistics were also included which included average, median, minimum, maximum, and std. deviation. The results of this study indicate that profitability has a positive and significant effect on firm value and, capital structure is weaken on the relationship of profitability to firm value. Capital structure is a quasi moderating where as the effect of capital structure to firm’s value and the effect of capital structure interaction to firm’s value is also significant.Keywords: Profitability, Capital Structure, Firm Value

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