The Importance of Account Representative Services and Tax Law Enforcement

This study aims to discuss the service influence of account representative on taxpayer compliance, the influence of tax law enforcement on taxpayer compliance, as well as the influence of service account representative and law enforcement tax To taxpayer’s compliance. The study used quantitative approaches using simple random sampling sample selection methods, as many as 100 taxpayer respondents. The statistical test is multiple regression. Partial test results prove that account Representative's service affects taxpayer compliance with contributions to provide and provide services required by taxpayer’s to facilitate taxpayer’s in fulfilling Its tax obligations. Tax law enforcement affects the taxpayer's compliance with the contributions of providing appropriate sanctions for taxpayer’s who do not fulfill their exposure obligations. Simultaneous testing results proved that account representative services and tax enforcement have an effect on the taxpayer's compliance with the contributions of providing services that meet the needs and sanctions deemed Taxpayer’s

Influence of Decentralization and Management Accounting System Managerial Performance Against

This study aims to analyze the impact of decentralization and management accounting systems on managerial performance. Research data collection is done by distributing questionnaires to 49 employees of PT PLN (Persero) Makassar. The data were analyzed using descriptive analysis, regression test, classic assumption test, F test and t test. The results showed that the decentralization and management accounting systems and simultaneous partial effect on managerial performance. The implication of this study is that decentralization, which is applied to the PT. PLN (Persero) Region South Sulawesi, Southeast Sulawesi and West Sulawesi could encourage more creative managers determine new ideas in creating a higher managerial performance.

Application Benchmark Behavioral Analysis Model in Supervision and Inspection Tax

This study aims to determine and describe how the application of methods Benchmark Behavioral Model in the process of supervision and inspection of taxes that have been applied in the North Makassar STO. Data collection method used is the open interview and go directly to the location of the STO North Makassar. This study uses a case study with a qualitative approach. Data analysis method used is descriptive analysis method. The results showed that the method Benchmark Behavioral Model is only used as a reference tool in the supervision and examination but can not be used as the basis for the issuance of tax assessment. Benchmark Behavioral Model also play a role in helping the process of supervision and inspection of taxes for Account Representative so that the process of supervision and inspection can be run efficiently and effectively. This method can also be used as a tool for inspectors to determine the extent of the examination as early guidance examination.

Determination of Carbon Emissions Disclosure of Non Service Company

Carbon emission disclosure means to convey information for stakeholders which related to the company's carbon emission and the company's response to carbon emission issues. This research’s aim is to examine and analyze influence of profitability, size, and environmental performance to carbon emission disclosure. The research objects is all non-industrial services companies listed on the IDX in 2016-2018. Data analyses technique is multiple liniear regression. The research result shows that size and environmental performance has positive effect on carbon emission disclosure. Profitability has no effect on carbon emission disclosure, this can be happened because companies which have high profitability assume that carbon emissions disclosure can interfere with company's financial success information

Financing Schemes and Lost Profit Sharing in Islamic Banking : Challenges and Opportunities

A profit and lost sharing system is an agreement between a financier (shahibul mal) and a capital manager (mudharib) to run a particular economic business with a profit sharing and risk loss scheme. At this time a lot of literature encourages PLS schemes as the main mode of Islamic banking system, but in practice it is avoided. The research aims to theoretically evaluate the causes of PLS ​​contracts in Islamic banking fail to be fully accepted and be excellent for investors in Islamic Banking. The results showed that the use of PLS ​​(mudharabah and musharakah) schemes in Islamic (sharia) Banking in Indonesia, Malaysia, Pakistan, Turkey and Morocco did show a low percentage of total financing. There are internal factors and external factors that hinder the development of PLS ​​schemes. Internal factors include moral hazard concern from partners, low trust in partners, weak monitoring systems, weak capabilities and collateral from partner companies. While external factors include; public literacy on Islamic banking products, government support, and supervision from regulators. Some of these factors arise because of a misunderstanding of the PLS system. Therefore, it is necessary to reprogram the perception of Shahibul mal and mudarib in the PLS scheme. This research is expected to contribute to the development and improvement of PLS ​​schemes in Islamic Banking.

Determination Disclosure of Corporate Social Responsibility

Corporate social responsibility is a company's commitment to contribute to sustainable economic development. This study aims to examine and discuss the effect of profitability, leverage, size of the company, the audit committee, board of directors, institutional ownership and public ownership on the disclosure of corporate social responsibility. The study population was the company went public in Indonesia and the sample is manufacturing companies listed on the Stock Exchange in 2015-2018. This research data analysis techniques using multiple linear regression analysis. The stages of data analysis using normality test, classic assumption test the feasibility of models and hypothesis testing. The results of this study prove that profitability, leverage, and governance mechanisms have no effect on the disclosure of CSR. Meanwhile, the size of the company's positive influence on CSR. These results indicate that company size is a factor that can be used in determining the company disclose its CSR activities

Effect of Managerial Ownership Of Companies Intellectual Capital Value as an intervening variable

The purpose of this study is to analyze and explain the effect of managerial ownership on firm value to intellectual capital as an intervening variable. The object of research using 32 banking companies listed in Indonesia Stock Exchange (BEI) for the period from 2015 to 2017 but based on criteria and completeness of the data, the sample in this study only used 24 banking companies. The sampling technique used purposive sampling method. Collecting data using the financial statements of banking companies listed in Indonesia Stock Exchange for the period 2015-2017 that is downloaded via the website IDX www.idx.id. Data were analyzed using Partial Least Square (PLS). The results of this study found that managerial ownership and intellectual capital had a negative effect on firm value, managerial ownership had a negative effect on intellectual capital and managerial ownership had a negative effect on firm value through intellectual capital.

Dampak Perilaku Altruisme, Moral Reasoning dan Kecerdasan Emosional Terhadap Kualitas Audit

Tujuan penelitian ini, yaitu untuk menganalisis pengaruh perilaku altruisme terhadap kualitas audit, menganalisis pengaruh moral reasoning terhadap kualitas audit, serta menganalisis pengaruh kecerdasan emosional terhadap kualitas audit. Metode pengumpulan data dalam penelitian ini, yaitu menggunakan data primer dengan menyebar kuesioner secara langsung di Kantor Akuntan Publik di Makassar. Variabel peneltian terdiri dari perilaku altruisme, moral reasoning, kecerdasan emosional, dan kualitas audit. Metode statistik yang digunakan adalah analis regresi linear berganda. Hasil pengujian menunjukkan perilaku altruisme dan moral Reasoning berpengaruh positif dan tidak signifikan terhadap kualitas audit, sedangkan kecerdasan emosional berpengaruh positif dan signifikan terhadap kualitas audit.

Pengaruh Role Stress, Komitmen Profesional dan Independensi Terhadap Kinerja Auditor Melalui Etika Kerja Islam

Penelitian ini bertujuan untuk menganalisis pengaruh dari Role Stress, Komitmen Professional, dan Independensi terhadap Kinerja Auditor dan menggunakan Etika kerja Islam sebagai variabel intervening. Pengumpulan data menggunakan Kuesioner yang disebar kepada auditor dikantor Inspektorat Provinsi Sulawesi Selatan Kota Makassar. Data dianalisis menggunakan pengukuran skala Ordinal dan Penelitian ini menggunakan analisis regresi partial (Partial Least Square/PLS) 3,0 untuk menguji kesepuluh hipotesis yang diajukan dalam penelitian ini. Hasil penelitian menunjukkan penelitian yang dilakukan menggunakan analisis regresi partial PLS dengan pengukuran variabel menggunakan Outer Model dan Inner Model. Hal ini berarti kinerja Auditor di Kantor Inspektorat provinsi Sul-Sel Kota Makassar perlu diperhatikan oleh auditor karena hasil penelitian diperoleh ada yang signifkan dan tidak signifikan hubungan variabel endogen terhadap variabel eksogen melalui variabel intervening dan kinerja yang perlu diperbaiki oleh pihak auditor di inspektorat

Pengaruh Ukuran Daerah, Opini Audit dan Tingkat Ketergantungan Keuangan Daerah Terhadap Audit Delay

This study aims to analyze the factors that influence the length of audit delay in the Regency / City governments in Indonesia in 2015 and 2016. These factors are regional size, audit opinion and level of regional financial dependence. The population of this study is all districts / cities in Indonesia in 2015 and 2016. The study sample was determined by purposive sampling method. The data used is secondary data. The analytical method used is descriptive statistical analysis and multiple regression statistical analysis. The results showed that the size of the area did not affect audit delay. Audit opinion and the level of regional financial dependence proved to have a significant effect on audit delay. The size of the area does not affect the audit delay because many of the few accounting entities cannot determine the size of the audit delay. Audit opinion has an effect on audit delay because the area that obtains WTP opinion indicates that the region has good governance that will compile financial reports in a timely manner so as to minimize audit delay. The level of regional financial dependency influences audit delay, this is due to the higher regional financial dependence, so that the area will be more obedient to the regulations and will prepare its financial statements in a timely manner so as to minimize audit delay.