The Impact of Human Critical Success Factor on ERP System Implementation

<p><em>Many researchers have investigated the critical success factors in ERP system implementation. The previous study has examined four primary human critical success factors (competence, behavior, team composition, and communication) and based on study literature performed by the author, there were many studies found that top management support also has crucial role in ERP implementation. The objective of this study is to examine the impact of top management support, competence, behavior, team composition, and communication in ERP implementation.</em><em>This study was conducted in three stages. First, review sources and scientific literature relevant to this research. Second, analyze the findings and recommendations of previous research to determine the component of variable x. Third, conduct research using a quantitative approach through a questionnaire survey. </em><em>Questionnaires were distributed to employees from various company that involved directly in ERP implementation. </em><em>This study found that all five variables positively correlated to project success and only team composition variable that significantly positively correlated to project success. This study offers ERP project managers the crucial factors needed to be concerned for the project success.</em></p><p><strong><em>Keywords: </em></strong><em>ERP, Human Critical Success Factors.</em></p><p><em><br /></em></p>

Market Reaction to Tax Amnesty Information: Survey on Indonesian Public Listed Companies

<p>This article described the Indonesian market reaction on the announcement of tax amnesty related information in the financial statements. Statement of Financial Accounting Standards (SFAS) No. 70 required companies to recognized and measured the tax amnesty's assets. Tax amnesty's asset was selected as information to be analyzed. The total of 141 observations from the year 2016 – 2017 financial statements were selected as a sample. To measure market reaction, three proxies were used: value relevance, cumulative abnormal return, and trading volume activity. Data analyzed using linear regressions. This article showed that the market reacted to tax amnesty information, although the level of reaction was low. This article also showed that in general, market reaction toward tax amnesty was positive. These results also implied that the SFAS 70's accounting requirement improved the quality of financial statements. </p>

Executive Compensation, Disclosure of Greenhouse Gas Emissions and Firm Value

<p><em>This study aims to determine the effect of executive compensation on firm value through greenhouse gas emissions disclosure as a mediation variable. Population in this research are firms listed in the Indonesia Stock Exchange (IDX) and published sustainability reports for the period 2015 to 2019. The sample determination in this study used a purposive sampling method and obtained 150 companies. The data analysis technique in this research is using Partial Least Square (PLS) test. </em><em>This study shows that executive compensation has a significant positive effect on firm value but does not affect greenhouse gas emissions disclosure. Greenhouse gas emissions disclosure has no significant effect on firm value. </em><em>This research contributes to the relationship of literature about the greenhouse gas emissions being able to mediate partially the effect of executive compensation on firm value. Furthermore, it also addresses greenhouse gas emission and executive compensation using company samples and periods that have not been explored previously.</em></p>

Audit Judgment with Emotional Intelligence as Moderation Variable in BPKP Bali

<em>This study aims to analyze the effect of obedience pressure, time budget pressure and task complexity on audit judgment with emotional intelligence as a moderating variable in BPKP Bali Province. The population of this research is auditors who work at BPKP Bali Province. The sample in this study were 68 respondents who were determined based on the saturated sampling method. The results showed that obedience pressure had no effect on audit judgment, time budget pressure and task complexity had a negative effect on audit judgment, emotional intelligence had a positive effect on audit judgment, emotional intelligence strengthened the relationship between obedience pressure and time budget pressure and emotional intelligence was unable to moderate the relationship complexity duty against audit judgment</em>

The Effect of Budget Planning, Budget Implementation, Procurement of Goods and Services, Competence of Human Resources and Budget Politics on Budget Absorption (Empirical Study on Opd Pelalawan District)

<p align="center"><strong>Abstract</strong></p><p><em>This study aims to prove and test the factors that influence budget absorption. The factors tested in this study are budget planning, budget execution, procurement of goods and services, human resource competence and budget politics. The data source used in this research is primary data and data collection is done directly using a questionnaire which is measured using a Likert scale. The population of this study were employees of all offices and regional apparatus organizations in Pelalawan Regency, totaling 27 OPDs. The total sample of this study was 108 respondents with the sampling technique, namely purposive sampling, who were in accordance with the position of the head of the department, the financial technical executive officer and the expenditure treasurer.</em><strong></strong></p>

DETECTING OF BOND DEFAULTS INDICATIONS USING FINANCIAL STATEMENT AND SHENANIGANS INDICATORS

<em>This study aims to detect indications of bond defaults by conducting a thorough analysis of PT Trikomsel Oke, Tbk (TRIO)'s financial statements. TRIO's financial statements show that the company's revenue and profits increased during 2009-2014. However, the Indonesia rating agency (PEFINDO) declared default on the two bonds issued by TRIO in November 2015, even though the signal TRIO gave to its financial statements was an unqualified opinion from one of the big 4 Public Accountants for six consecutive years and PEFINDO's investment grade. This study uses a case study method.. Financial report data are analyzed by financial ratios and financial indicators of shenanigans. Evidence shows that there are indications of creative accounting and shenanigans before bonds were declared defaulted in 2015. With these results, this study suggests investors and creditors be more vigilant in analyzing published annual reports</em>

Environmental Disclosure Practices Analysis on Companies Listed on the Indonesia Stock Exchange, Malaysia Exchange, and Thailand Stock Exchange

This study aims to determine differences in environmental disclosure practices in Indonesia, Malaysia, and Thailand and to identify factors that are suspected to influence environmental disclosure, including the size of the board of commissioners, profitability, and company size. The population of this study is large companies listed on the Bursa Efek Indonesia (BEI), the Bursa Malaysia (KLSE), and the Bursa Efek Thailand (SET) which are included in the largest stock market indexes in each exchange in 2018. The sampling method uses purposive sampling so that the research sample is 125 units of analysis. This study uses the One-Way ANOVA analysis and multiple regression analysis using the IBM SPSS 21 program. The results of the study indicate that there are no significant differences in environmental disclosure in Indonesia, Malaysia, and Thailand. The average level of environmental disclosure is 30.67% and included in the low category. The results of the multiple regression analysis showed that the size of the board of commissioners had a significant positive effect on environmental disclosure, while profitability and company size did not affect environmental disclosure.

Relationship of Related Party Transactions and Earnings Management

<em>This study aimed to examine the relationship between related party transactions and earnings management. The sample of this study was companies listed on the Indonesia Stock Exchange for the 2017 and 2018 period. The result shows that related party transaction (sales and expense) has a negative effect on accrual earnings management. It indicates that firms use related party transactions (sales and expense) as substitutes for earnings management especially accrual earnings management.</em>

THE EFFECT OF WILLING TO PAY TAXES AND THE LEVEL OF UNDERSTANDING OF TAXPAYERS ON TAX COMPLIANCE

<p><em>The aims of this research are for knowing </em>: 1). <em> The influence of tax payment willingness toward tax payment obedience in reclame of tax in Badan Pendapatan Daerah (Bapenda) Semarang. 2). The Influence of tax obligatory understanding toward tax payment obedience in reclame of tax in Badan Pendapatan Daerah (Bapenda) Semarang). The data used in this research is primary data, which tehe data source is obtained from questionnaire. The population in this research is the reclame execution of tax obligatory registered in Bapenda Kota Semarang Th 2017-2018. The sample in this research is 100 tax obligatory reclames, by using slovin method as the sample collection technique. The research findings show that 1). Tax payment willingnes (X1) has positive influence and significance on tax payment obedience (Y) with significance result 0.000 score lesser than 0.05, so the hypothesis tax payment willingnes (X1) is accepted (Ho₁ is rejected and Ha₁ is accepted). 2). The level of tax obligatory understanding (X2) has positive influence and significance on tax payment obedience (Y) with the significance result 0.007 score lesser than 0.05, so the pypothesis the level of tax obligatory understanding (X2) is accepted (Ho₂ is rejected and Ha₂ is accepted).</em></p>

ACCOUNTING RECOGNITION OF ASSET ABANDONMENT AND SITE RESTORATION

<p><em>This research will discuss the recognition of asset abandonment and site restoration or commonly known as ARO (Asset Retirement Obligation) in oil and gas company. The purpose is to be able to provide an overview that can be used by companies in calculating ARO that must be paid at the end of the contract period. The formulation of the problem is which method is used to determining the amount of asset abandonment and site restoration or ARO that is appropriate to overcome the potential problems that arise at the end of the contract period. This research is carried out by using a mixed method in analyzing the findings, so it will find the in-depth findings which will be useful to assist the company's management in making decisions. Signal theory is a theory that will be chosen in this research. This research will use three stages of analysis, such as descriptive analysis, content analysis, and constant comparative analysis. Based on the results it might found that the recognition of asset abandonment and site restoration carried out according to regulations apply. While company uses the method of calculating liabilities based on future values that is continually calculate in present value.</em></p><p><em> </em></p><p><strong><em>Keywords:</em></strong><em> Contingent liabilities, provisions, liability for asset abandonment and site restoration</em></p>