scholarly journals KUALITAS LABA ATAS INTENSITAS KECURANGAN AKUNTANSI DAN MANAJEMEN LABA AKRUAL TERHADAP AGRESIVITAS PAJAK

2020 ◽  
Vol 5 (2) ◽  
pp. 199-208
Author(s):  
Rahmat Irawan ◽  
Syahril Djaddang
Keyword(s):  
Earnings Management ◽  
Structural Equation ◽  
Audit Quality ◽  
Earnings Quality ◽  
Equation Model ◽  
Test Results ◽  
Accounting Fraud ◽  
Tax Aggressiveness ◽  
The Relationship

This study aims to examine the effect of accounting fraud intensity and accrual earnings management on tax aggressiveness and test earnings quality and audit quality on the accounting fraud intensity and accrual earnings management on tax aggressiveness. The testing method in this study uses multiple regression analysis. Through purposive sampling, the sample in this study amounted to 65. The data testing used structural equation model. The test results show that the intensity of accounting fraud affects tax aggressiveness, Accrual earnings management affects the tax aggressiveness, The quality of earnings strengthens the effect of accounting fraud and accrual earnings management on tax aggressiveness and Audit quality does not moderate the relationship between accounting fraud intensity and accrual earnings management with tax aggressiveness.

scholarly journals KUALITAS BELANJA DAERAH DAN HUBUNGANNYA DENGAN KINERJA PEMBANGUNAN DI PROVINSI BANTEN

2018 ◽  
Vol 6 (2) ◽  
pp. 16-31
Author(s):  
Sri Wahyuni ◽  
Bambang Juanda ◽  
Idqan Fahmi
Keyword(s):  
Structural Equation ◽  
Secondary Data ◽  
Equation Model ◽  
Version 2.0 ◽  
Performance Development ◽  
And Performance ◽  
The Relationship ◽  
Quality Map ◽  
Better Than

This study aims to analyze the relevant indicators of spending quality in measuring the quality of regional spending as well as the relationship between the quality of regional spending and the development performance of the regencies/cities of Banten Province. This study uses secondary data from the governance, financial and performance development of the districts/cities of Banten Province between 2009 – 2013. The Data are analyzed using Partial Least Squares Structural Equation Model (PLS–SEM) using SmartPLS software version 2.0 & SmartPLS version 3.0. The Results show that there are 21 indicators out of 40 indicators that are relevant in measuring the quality of the districts/cities spending in Banten Province. The change of the spending quality map from 2009 to 2013 shows that the quality of North Banten (Tangerang Regency, Tangerang City, Tangerang Selatan, Serang Regency, Serang City and Cilegon City) is better than South Banten (Pandeglang and Lebak). In addition, the estimation results from the model used indicate that the quality of the region spending of Banten Provinve has a positive relationship with the performance of development with the value of the indicator 0,678. Keywords : Development Performance, PLS-SEM, Spending Quality

scholarly journals The Role of Related Party Transaction and Earning Management in Reducing Tax Aggressiveness

2019 ◽  
Vol 4 (3) ◽  
pp. 134-145
Author(s):  
Masna Ellyani ◽  
Ataina Hudayati
Keyword(s):  
Structural Equation ◽  
Stock Exchange ◽  
Equation Model ◽  
Partial Least Square ◽  
Least Square ◽  
Earning Management ◽  
Positive Role ◽  
Tax Aggressiveness ◽  
The Relationship

This study aimed to examine the influence of related party transactions (RPT) on tax aggressiveness by using earning management as an intervening variable. This study was performed based on the perception that RPT is a positive practice and it is predicted to decrease tax aggressiveness. Besides aiming to find empirical evidence of positive role of RPT in the field of taxation, this study also aimed to test the positive role of earning management in reducing tax aggressiveness. The population of this study was 47 of manufacturing company registered on the Indonesia Stock Exchange for the period of 2014-2016 having transactions with related party (RPT). The analysis method of this study was structural equation model using Partial Least Square (PLS) software. This findings supported the hypothesis that RPT and earning management negatively affects tax aggressiveness. The results of the study also showed that earning management mediate the relationship between RPT and tax aggressiveness.Keywords: RPT, tax aggressiveness, earning management 

scholarly journals THE EFFECT OF CUSTOMER EXPERIENCE DESIGN, RELATIONSHIP QUALITY, AND EMOTION CONNECTION ON LOYALTY

2014 ◽  
Vol 13 (1) ◽  
Author(s):  
Elia Ardyan
Keyword(s):  
Relationship Quality ◽  
Customer Loyalty ◽  
Structural Equation ◽  
Customer Experience ◽  
Equation Model ◽  
Consumer Experience ◽  
Experience Design ◽  
Emotional Connection ◽  
The Relationship

The purpose of this study is to determine the effect of customer experience design, emotion connection and relationship quality on customer loyalty. Hotel must manage the consumer experience well. When the consumer experience increase, it will give effect to increasing relationships quality and emotional connection. Increasing the quality of the relationship and emotional connection between the consumer and hotel is expected to increase customer loyalty. The sample in this study is 142 respondents. The analysis in this study uses a structural equation model, in which we use Amos version 20 to help data analysis. The result of this study : (1) there are positive and significant effects between customer experience design on relationship quality and between customer experience on emotional connection; (2) there are not any positive and significant effects between customer experience design, emotional connection, and relationship quality on custimer loyalty.

scholarly journals Life’s quality of immigrant workers in Ho Chi Minh City

2020 ◽  
Vol 4 (3) ◽  
pp. First
Author(s):  
Nguyen Hong Nga ◽  
Nguyen Thi Thu Trang
Keyword(s):  
Quality Of Life ◽  
Migrant Workers ◽  
Structural Equation ◽  
Scientific Basis ◽  
Equation Model ◽  
Immigrant Workers ◽  
Ho Chi Minh City ◽  
The Relationship ◽  
Analyze Data

Migration is an indispensable trend in Ho Chi Minh City (HCMC), and immigrant workers have become an important resource contributing to economic growth. This study aims to clarify the quality of life of immigrant workers and offer a scientific basis for policies that promote the positive contributions of immigrant workers. A linear structural equation model is used to analyze data of 394 observations, including 253 migrant workers and 141 local workers. Quality of life is first assessed by whether immigrant workers can meet or satisfy a variety of their needs. Then the relationship between the needs and outcomes such as income, education, and effort-to-stay is analyzed using a mediator named assimilation. Finally, a comparison between groups such as migrant and local workers, migrants living in HCMC under and over ten years is conducted. The results indicated that employment, settlement, and social support have a direct impact on their assimilation and the strongest indirect impact on effort-to-stay, income, and education. Besides, effort-to-stay and income have a mutual impact. The results also proved that there are differences between migrant workers and local workers but no difference between under 10-year migrants and over 10-year migrants.

scholarly journals PENGARUH KOMPETENSI MANDOR TERHADAP KUALITAS PELAKSANAAN KONTRUKSI GEDUNG DI MALANG RAYA

2014 ◽  
Vol 10 (2) ◽  
Author(s):  
Hariyono Seputro Youngky Pratama ◽  
Sri Murni Dewi ◽  
Ruslin Anwar
Keyword(s):  
Structural Equation ◽  
Sampling Technique ◽  
Equation Model ◽  
Building Construction ◽  
Building Performance ◽  
Statistical Tool ◽  
Factors Affecting ◽  
Relationship Of ◽  
The Relationship

Hariyono Seputro Youngky Pratama1, Sri Murni Dewi2 & Ruslin Anwar31, 2 & 3Jurusan Teknik Sipil, Fakultas Teknik, Universitas Brawijaya MalangAlamat Korspondensi: Jl.MT. Haryono 167, Malang 65145, IndonesiaE-mail: [email protected] purpose of this study was: (1) to analyze the factors that affect the competence of foremanon the quality of construction of the building performance in Malang. (2) to know the relationship ofvariables that affect the competence of supervisors on the performance of the quality of buildingconstruction in Malang. The research was carried out on several samples of foreman in Malang.The sampling technique used is the judgmental technique (purposive). The statistical tool used inthis study is Structural Equation Model (SEM) to determine the relationship of variables that affectthe foreman’s competence on the quality of construction of the building performance in Malang.The analysis showed that foreman’s competency factors affecting the performance of thequality of building construction in Malang are competency skills, personal and management. Fromthe result of this research noted that there is a significant effect between skills variables, personalvariables and management variable on the quality of buildings construction in Malang. Based onthese result, it is advisable to conduct further research for other types of work that can be seen inmore depth the competence of foreman.Keywords: foreman competence, quality of building construction

Earnings Quality of Foreign versus U.S. Reverse Mergers: Geographical Location or Firm-Level Incentives?

2015 ◽  
Vol 15 (1) ◽  
pp. 49-66 ◽  
Author(s):  
Chu Chen ◽  
Giorgio Gotti ◽  
Don Herrmann ◽  
Kathryn Schumann
Keyword(s):  
Earnings Management ◽  
Audit Quality ◽  
Earnings Quality ◽  
Geographical Location ◽  
Firm Level ◽  
Business Press ◽  
Reverse Mergers ◽  
Big 4 ◽  
Reverse Merger

ABSTRACT We test whether geographical location, audit quality, and equity offering play a role in the earnings quality of reverse merger (RM) firms. We provide evidence that, contrary to the popular focus on foreign reverse mergers by the business press, earnings management is equally likely in both U.S. and foreign RM companies. We find that firm characteristics are more indicative of the likelihood to manage earnings than geographical location. The presence of a Big 4 auditor for RM firms is associated with higher earnings quality and a survival rate almost twice as high in comparison to RM firms audited by a non-Big 4 auditor. Moreover, we find that while earnings management is a common practice at all RM firms, it is especially pervasive for RM firms that are issuing new equity after the reverse merger.

Baitul Maal wat-Tamwil Services for SMEs

2020 ◽  
pp. 259-276
Author(s):  
Muhamad Abduh ◽  
Nur Jamaludin
Keyword(s):  
Service Quality ◽  
Structural Equation ◽  
Equation Model ◽  
Primary Data ◽  
Perceived Benefits ◽  
Microfinance Institutions ◽  
The Relationship ◽  
Carter Model ◽  
Micro Enterprises

This chapter investigates the relationship between service quality of Baitul Maal wat-Tamwil (BMT) and the satisfaction of small and micro-enterprises in Indonesia with perceived benefits as the mediating variable. Primary data is collected from 454 small and micro-enterprises located in the western part of Jawa Island of Indonesia and the CARTER model is adopted to test the satisfaction of small and micro-enterprises upon the services provided by their patronized BMT as Islamic microfinance institutions. By using the structural equation model, the finding confirms that perceived benefits fully mediate the relationship between service quality of BMT and small and micro-enterprises' satisfaction.

scholarly journals An empirical analysis of the effect of audit quality on financial reporting fraud

2012 ◽  
Vol 9 (4-4) ◽  
pp. 391-399
Author(s):  
Fujen Daniel Hsiao ◽  
Jerry W. Lin ◽  
Joon S. Yang
Keyword(s):  
Earnings Management ◽  
Financial Reporting ◽  
Audit Quality ◽  
Reporting Quality ◽  
Auditor Independence ◽  
External Auditors ◽  
The Relationship ◽  
Financial Reporting Fraud

Several highly publicized financial reporting fraud cases (e.g., Enron, Tyco International, and WorldCom) have put the role of external auditors and quality of their audit in ensuring corporate financial reporting quality under considerable scrutiny. Much research has been conducted on the determinants of earnings management. Since earnings management is inherently unobservable, most studies use various measures of accruals as proxies for earnings management. This study examines the relationship between audit quality and a more direct measure of earnings management – financial reporting fraud. Contrary to the concerns that nonaudit services are the primary reason for auditor independence impairment that results in lower audit and earnings quality, this study finds no significant relationship between reporting fraud and fees paid to auditors for various services.

scholarly journals Hubungan Managerial Entrenchment dan Kualitas Audit dengan Kualitas Laba

2020 ◽  
Vol 5 (1) ◽  
pp. 13
Author(s):  
Nibras Anny Khabibah
Keyword(s):  
Audit Quality ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Control Variable ◽  
Manufacturing Companies ◽  
Managerial Entrenchment ◽  
Big 4 ◽  
Ceo Tenure ◽  
The Relationship

Abstrak: Penelitian ini bertujuan untuk mengidentifikasi hubungan managerial entrenchment, kualitas audit, dan kualitas laba. Penelitian ini dilakukan dengan menggunakan 76 sampel perusahaan manufaktur yang terdaftar di BEI dari tahun 2016-2018 (228 observasi). Managerial entrenchment diukur dengan lamanya CEO menduduki posisinya (CEO tenure), kualitas audit diukur dengan status KAP sebagai KAP big 4 atau bukan, sedangkan kualitas laba diidentifikasi dengan akrual diskresioner yang dimiliki oleh perusahaan. Penelitian ini juga menggunakan variabel kontrol yang terdiri dari leverage, ukuran perusahaan, dan profitabilitas perusahaan. Hasil penelitian menunjukkan bahwa managerial entrenchment perusahaan manufaktur di Indonesia pada tahun penelitian dilakukan tidak berhubungan dengan kualitas laba, sebaliknya kualitas audit terbukti dapat meningkatkan kualitas laba perusahaan. Selanjutnya, dari ketiga varibel kontrol yang digunakan, hanya profitabilitas yang terbukti berhubungan dengan kualitas laba.   Kata kunci: managerial entrenchment, kualitas audit, kualitas laba     Abstract: This study aims to identify the relationship between managerial entrenchment, audit quality, and earnings quality. This research was conducted using 76 samples of manufacturing companies listed in the Indonesian Stock Exchange from 2016-2018 (228 observations). Managerial entrenchment is measured by the length of CEO occupying his position (CEO tenure), Audit quality is measured by KAP status as big 4 or not, while earnings quality is identified by companies’ discretionary accruals. This study also uses a control variable consisting of leverage, company size, and company profitability. The results showed that the managerial entrenchment of manufacturing companies in Indonesia in the year of the study was not related to earnings quality, on the contrary audit quality was proven to be able to improve the earnings quality of the company. Furthermore, from the three control variables used, only profitability has been proven to be related to earnings quality.   Keywords: managerial entrechment, audit quality, earnings quality

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