KONEKSI POLITIK DAN AGRESIVITAS PAJAK: PERAN DIVERSITAS GENDER SEBAGAI VARIABEL MODERASI

<p><em>Aggressive tax management actions lead to a low tax ratio in Indonesia. The purpose of this study was to determine the effect of political connections on tax aggressiveness and to determine the moderation of gender diversity on the effect of political connections on tax aggressiveness. This research is a type of quantitative research using moderated regression analysis using STATA software. The dependent variable of this study is tax aggressiveness, the independent variable is political connections and the moderating variable is gender diversity. The sample of this research is the mining sector companies listed on the IDX during the 2015-2019 period. Secondary data is obtained based on the annual financial statements that are on the IDX. The findings show that political connections have a positive effect on tax aggressiveness and gender diversity cannot moderate the positive effect of political connections on tax aggressiveness. This research has implications for the government in making regulations related to taxation and input to the government to pay attention to political connections as a gap in aggressive tax management. This research also contributes to companies in giving consideration to avoiding tax aggressiveness because it can damage the company's reputation, as well as providing input to companies to pay attention to the existence of political connections and gender diversity.</em><em></em></p>

FENOMENA DISFUNGSIONAL AUDIT

<p><em>Penelitian ini bertujuan untuk menguji faktor-faktor determinan yang mempengaruhi perilaku disfungsional audit. Penelitian ini menggunakan stres kerja dan kompetensi teknis auditor sebagai variabel independen, perilaku disfungsional audit sebagai variabel dependen serta sifat kepribadian dari The Big Five Personality dan Locus of Control sebagai variabel moderasi. Sampel yang digunakan adalah auditor yang bekerja di Kantor Akuntan Publik wilayah DKI Jakarta. Sampel diambil dengan metode purposive sampling. Data diperoleh melalui penyebaran kuesioner dengan skala Likert. Sampel penelitian ini berjumlah 130 responden. Metode statistik menggunakan Analisis Regresi Linear dan Moderated Regression Analysis (MRA). Pengolahan data pada penelitian ini menggunakan software IBM SPSS 23. Hasil penelitian menunjukkan bahwa stres kerja berpengaruh positif terhadap perilaku disfungsional audit, kompetensi teknis auditor berpengaruh negatif terhadap perilaku disfungsional audit. Selain itu, sifat kepribadian neuroticism dan locus of control eksternal yang memperkuat pengaruh positif stres kerja dengan perilaku disfungsional audit. Sedangkan sifat kepribadian openness to experience dan Locus of control internal memperlemah hubungan positif stres kerja terhadap perilaku disfungsional audit. Kemudian, Sifat kepribadian lainnya seperti conscientiousness, extraversion, dan agreeablesness tidak memperlemah pengaruh positif stres kerja dengan perilaku disfungsional audit. Penelitian ini menunjukkan bahwa kompetensi teknis auditor, sifat kepribadian dan locus of control berperan penting untuk mengurangi kesempatan melakukan perilaku disfungsional audit.</em></p>

DESIGN FINANCIAL ACCOUNTING USING BLOCKCHAIN APPROACH IN EDUCATION

<p><em>Indonesia is entering the 4.0 revolution, which brings many changes in all fields, including technology. The most extensive new technology is decentralized with transparent, convenient, permanent, and irreplaceable characteristics, commonly known as Blockchain. Blockchain has been applied in all fields, especially in the field of technology. But Blockchain technology is currently still in the pilot stage which has some issues and needs to be resolved. These include regulatory difficulties, limited information processing capacity, and data confidentiality. This article describes the ability to implement Blockchain technology in educational, financial accounting. Therefore, this study proposes a framework design for higher education finance to improve the security of the ledger. In the long term, this platform can efficiently reduce disclosure and earnings management errors, improve the quality of educational accounting data, and reduce data asymmetry. The analysis method by calculating the SUS score against the accounting Blockchain system shows 85, so this framework is included in the Net Promoter category. The final result of this research can optimize financial finance in higher education by using Blockchain.</em></p>

HERDING BEHAVIOR: MENGEKSPLORASI SISI ANALISIS BROKER SUMMARY

<p><strong><em>Abstract</em></strong><em>: Our research focuses on herding behavior and broker summary analysis in the Covid-19 time frame in Indonesia. Herding behavior in the retail exchange community or the general public is considered detrimental due to the irrationality of analysis and promoting euphoria which results in very large losses. Answering the research gap, we offer a broad exploration concept to avoid and create positive returns by utilizing the herding behavior of the retail market community. We tested using multiple methods to ensure the existence of herding behavior in a regression setting of two and took advantage of positive opportunistic returns for exchange play. The first method shows that the research sample detected herding behavior during March 11, 2020 – March 11, 202 and we ensure the resilience of existence through two models. The second method, to get a positive return, we offer bandarmology analysis adopted from Dow theory for trading in a market maker style. Analyzing the movement and following market makers, we can conclude that it creates positive returns and prevents the stock exchange community from the impact of sustainable auto rejects. This study has limitations, for future research we expect the use of empirical models that are simpler and more efficient in revealing herding behavior. Furthermore, for the exploratory method, further research can be carried out in disclosing bandarmology analysis based on stock categorization (blue chip, second liner, and third liner), time horizon of market makers, and detailed analysis of camouflage behavior of market makers using retail securities.</em></p><p><strong><em>Keywords</em></strong><em>: bandarmology</em><em>;</em><em> brokers summary;</em><em> </em><em>herding behavior; market makers </em></p>

KUALITAS LAPORAN KEUANGAN INSTANSI PEMERINTAH

<p><em>This study aims to determine the effect of human resource competence, the effects of human resources competency, the implementation of the institution accounting system and the internal control system on the quality of financial statements in the Directorate General Of Civil Aviation. The number of samples used in this study were 185 respondents with the method of determining the sample is the purposive sampling method. Data collection is carried out by distributing questionnaires to financial officers who are in 173 work units under the Directorate General of Civil Aviation. The results of this study indicate that the effect of human resource competence, the effects of human resources competency, the implementation of the institution accounting system and the internal control system have a positive and significant effect on the quality of financial reports.</em></p>

DINAMIKA KARAKTERISTIK KOMITE AUDIT PADA AUDIT REPORT LAG

<em><span lang="IN">This study examines the role of the audit committee on audit report lag. The sample in this study was taken from all companies listed on the Indonesia Stock Exchange. The sample selection method using purposive sampling method. By using multiple regression analysis techniques, it is found that the competence of the audit committee</span><span>, </span><span lang="IN">number of members of the audit committee has a negative effect on the audit report lag.</span><span lang="IN">The higher the intensity of the audit committee meeting, the earlier financial reporting supervision occurs. </span><span>H</span><span lang="IN">igh quality of financial reporting makes the audit period of the financial report audit shorter. The independence of the audit committee does not appear affects the audit report lag. This is because the object of the examination of the financial statements itself is the annual report. On the other hand, the gender of the female audit committee has a negative effect on the audit report lag. The existence of female gender in the composition of the audit committee plays a</span><span>n important</span><span lang="IN"> role in shortening the time span for completion of audits by independent auditors</span></em>

THE EFFECT OF TAX EXPENSE, BONUS MECHANISM, AND TUNNELING INCENTIVE TOWARDS TRANSFER PRICING DECISION IN COMPANIES WITH PROFITABILITY AS A MODERATING VARIABLE

<span class="s13"><span class="bumpedFont15">This research aims to obtain empirical evidence about the effe</span></span><span class="s13"><span class="bumpedFont15">ct of tax expense, bonus mechanism, and tunneling incentive partially towards transfer pricing decision in companies and the effect of profitability as a moderatin</span></span><span class="s13"><span class="bumpedFont15">g variable towards that effect.</span></span><span class="s13"><span class="bumpedFont15"> </span></span><span class="s13"><span class="bumpedFont15">The data used is secondary data obtained from the annual repo</span></span><span class="s13"><span class="bumpedFont15">rts of mining companies companies listed on the Indonesia Stock Exchange 2016 – 2020. The sample selection used is purposive sampling method and the number of mining companies sampled in this research were 14 companies with 7</span></span><span class="s13"><span class="bumpedFont15">0 observation data for 5 years.</span></span><span class="s13"><span class="bumpedFont15"> </span></span><span class="s13"><span class="bumpedFont15">The data analysis technique used in this study is linear multiple regression equations wit</span></span><span class="s13"><span class="bumpedFont15">h Moderated Regression Analysis </span></span><span class="s13"><span class="bumpedFont15">which is a special application of linear</span></span><span class="s13"><span class="bumpedFont15"> multiple regression equations. </span></span><span class="s13"><span class="bumpedFont15">The results this research are (1) tax expense has a significa</span></span><span class="s13"><span class="bumpedFont15">nt postitive effect towards transfer pricing decision; (2) bonus mechanism has no effect towards transfer pricing decision; (3) tunneling incentive has a significant postitive effect towards transfer pricing decision; (4) profitability moderate (strengthen</span></span><span class="s13"><span class="bumpedFont15">) the effect of tax expense towards transfer pricing decision; (5) profitability does not moderate (not strengthen nor weaken) the effect of bonus mechanism towards transfer pricing decision; (6) profitability moderate (strengthen) the effect of tunneling </span></span><span class="s13"><span class="bumpedFont15">incentive towards transfer pricing decision.</span></span>

PROFILE OF TAX COMPLIANCE RESEARCH IN INDONESIA

<p><em>This study aims to present the profile of tax compliance studies in Indonesia between 2014 and 2019. The method used refers to the systematic review described by Tranfield et al., (2003) from 34 national journals sourced from the Sprott accreditation journal 2.3 and 4. Sprott (Science and Technology Index) is a portal that contains measurements of the performance of Science and Technology which includes the performance of researchers, writers, journal performance, and the performance of science and technology institutions in Indonesia developed by the Ministry of Research, Technology and Higher Education. The results show that: 1) tax compliance research is consistently studied every year; 2) the object of majority tax compliance research is central tax (income tax); 3) tax compliance research in Indonesia raises many issues of economic crime; 4) in an article many test variables that refer to various issues; 5) some articles have not presented theories in explaining the phenomenon or research findings; 6) the discussion in several articles only convey statistical results that have not been accompanied by further analysis</em><strong>.</strong></p>

KUALITAS PEMERIKSAAN AUDITOR INTERNAL PEMERINTAH: STUDI PADA INSPEKTORAT KABUPATEN DAN KOTA DI ACEH

<p><em>This study aims to test the influence of educational background, capacity, integrity, and conflict of role in the audit team on audit quality of government internal auditors in Aceh. This study is a hypothesis testing research. The population were 299 auditors working for the inspectorate's office of regency and city in Aceh. Then, by using Slovin formula and proportionate stratified random sampling, the samples were 92 auditors. The data used were primary data for the year 2020 collected through a questionnaire on a one-stage time horizon. The analysis method used multiple linear regression. The result showed that educational background had no influence, while capacity, integrity, and conflict of role in the audit team partially had an influence on audit quality of government internal auditors in Aceh. Limitation of this study was questionaires were sent via internet by using google form, so that not all questionnaires were returned by the respondents. In addition, the time for returning the questionnaires was different between the respondents and some even returned them too long. The implications of this study is that it can help the government, especially the government of regency and city in Aceh, to be able to improve the audit quality of internal auditors by taking into account the factors that influence it, in particular the capacity and integrity of internal auditors.</em><em></em></p>

PENGUNGKAPAN TERKAIT SDGs DAN PROFITABILITAS SERTA ANALISIS INDUSTRI

<p><em>This research was conducted to capture the extent to which Indonesian companies have revealed their activities related to each goal of the Sustainabls Development Goals (SDGs), specifically in the year the SDGs were launched. Aim of the study is to analyze and obtain empirical evidence about the effect of SDGs’ related company disclosure, firm size, leverage on profitability, and related industrial analysis. The SDGs’ related company disclosure was measured using content analysis. This research conducted on all companies listed on the Indonesia Stock Exchange (IDX) in 2015, with a sample, amounted to 468 companies. The results show the positive effect of SDGs’ related company disclosure on profitability and the negative effect of leverage on profitability. There is no effect of size on profitability. The results also show that the financial sector revealed the most SDGs, followed by the basic industry and chemical sector, property, and real estate sector, and the consumer goods sector.</em></p>