Subjects -> BUSINESS AND ECONOMICS (Total: 3570 journals)
    - ACCOUNTING (132 journals)
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    - CONSUMER EDUCATION AND PROTECTION (20 journals)
    - COOPERATIVES (4 journals)
    - ECONOMIC SCIENCES: GENERAL (212 journals)
    - ECONOMIC SYSTEMS, THEORIES AND HISTORY (235 journals)
    - FASHION AND CONSUMER TRENDS (20 journals)
    - HUMAN RESOURCES (103 journals)
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    - PUBLIC FINANCE, TAXATION (37 journals)
    - TRADE AND INDUSTRIAL DIRECTORIES (2 journals)

ACCOUNTING (132 journals)                     

Showing 1 - 126 of 126 Journals sorted alphabetically
Accountancy     Partially Free   (Followers: 3)
Accounting Analysis Journal     Open Access   (Followers: 4)
Accounting and Finance Research     Open Access   (Followers: 23)
Accounting and Financial Control     Open Access   (Followers: 4)
Accounting Global Journal     Open Access   (Followers: 3)
Accounting History     Hybrid Journal   (Followers: 10)
Accounting History Review     Hybrid Journal   (Followers: 15)
Accounting in Europe     Hybrid Journal   (Followers: 8)
Accounting Research Journal     Hybrid Journal   (Followers: 19)
Accounting Theory and Practice     Open Access   (Followers: 6)
Accounting, Accountability & Performance     Full-text available via subscription   (Followers: 12)
Accounting, Auditing and Accountability Journal     Hybrid Journal   (Followers: 24)
Acta Marisiensis : Seria Oeconomica     Open Access  
Activos     Open Access  
Actualidad Contable Faces     Open Access   (Followers: 1)
Advances in Accounting     Hybrid Journal   (Followers: 10)
Advances in Accounting Education     Hybrid Journal   (Followers: 12)
African Journal of Accounting, Auditing and Finance     Hybrid Journal   (Followers: 12)
Al-Mal : Jurnal Akuntansi dan Keuangan Islam     Open Access  
Applied Finance and Accounting     Open Access   (Followers: 8)
Apuntes Contables     Open Access  
Asia-Pacific Journal of Accounting & Economics     Hybrid Journal   (Followers: 6)
Asian Journal of Accounting Research     Open Access  
Asian Journal of Economics, Business and Accounting     Open Access  
Asian Journal of Finance & Accounting     Open Access   (Followers: 8)
Berkala Akuntansi dan Keuangan Indonesia     Open Access  
Bulletin of Accounting and Finance Reviews     Open Access   (Followers: 1)
China Journal of Accounting Research     Open Access   (Followers: 3)
China Journal of Accounting Studies     Hybrid Journal  
Chulalongkorn Business Review     Open Access  
Cofin Habana     Open Access  
Comptabilité - Contrôle - Audit     Full-text available via subscription  
Comptabilités     Open Access  
Contabilidad y Negocios     Open Access  
Contabilidade, Gestão e Governança     Open Access  
Contaduría y Administración     Open Access  
Copernican Journal of Finance & Accounting     Open Access   (Followers: 2)
Cuadernos de Administración (Universidad del Valle)     Open Access   (Followers: 1)
Cuadernos de Contabilidad     Open Access  
Current Issues in Auditing     Full-text available via subscription   (Followers: 4)
E-Jurnal Akuntansi     Open Access  
ECA Sinergia : Revista Especializada en Economía, Contabilidad y Administración     Open Access  
EL-MUHASABA     Open Access  
Estudios Gerenciales     Open Access  
Financial Reporting     Full-text available via subscription   (Followers: 4)
Fokus Bisnis : Media Pengkajian Manajemen dan Akuntansi     Open Access  
Indonesian Accounting Review     Open Access  
International Journal of Accounting & Finance Review     Open Access  
International Journal of Accounting and Financial Reporting     Open Access   (Followers: 8)
International Journal of Accounting and Information Management     Hybrid Journal   (Followers: 5)
International Journal of Accounting, Auditing and Performance Evaluation     Hybrid Journal   (Followers: 9)
International Journal of Auditing Technology     Hybrid Journal   (Followers: 4)
International Journal of Business Reflections     Open Access   (Followers: 2)
International Journal of Finance and Accounting     Open Access   (Followers: 7)
International Journal of Finance and Accounting Studies     Open Access   (Followers: 7)
Journal of Accounting and Business Education     Open Access   (Followers: 1)
Journal of Accounting and Investment     Open Access  
Journal of Accounting and Management     Open Access   (Followers: 11)
Journal of Accounting in Emerging Economies     Hybrid Journal   (Followers: 2)
Journal of Accounting Literature     Hybrid Journal   (Followers: 5)
Journal of Applied Accounting and Taxation     Open Access   (Followers: 1)
Journal of Applied Accounting Research     Hybrid Journal   (Followers: 15)
Journal of Applied Sciences in Accounting, Finance, and Tax     Open Access  
Journal of Auditing, Finance and Forensic Accounting     Open Access   (Followers: 5)
Journal of Banking and Financial Technology     Hybrid Journal   (Followers: 1)
Journal of Cost Analysis and Parametrics     Hybrid Journal   (Followers: 5)
Journal of Economics Finance and Accounting     Open Access   (Followers: 1)
Journal of Economics, Business, & Accountancy Ventura     Open Access  
Journal of Economics, Finance and Accounting Studies     Open Access  
Journal of Empirical Research in Accounting     Open Access   (Followers: 1)
Journal of Federation of Accounting Professions     Open Access  
Journal of Finance and Accounting     Open Access   (Followers: 7)
Journal of Finance and Accounting Research     Open Access   (Followers: 1)
Journal of Financial Reporting and Accounting     Hybrid Journal   (Followers: 12)
Journal of Islamic Accounting and Business Research     Hybrid Journal   (Followers: 5)
Journal of Management Accounting Research     Full-text available via subscription   (Followers: 24)
Journal of Public Budgeting, Accounting & Financial Management     Hybrid Journal   (Followers: 3)
Journal Syariah and Accounting Public     Open Access  
Jurnal Akuntansi & Keuangan Unja     Open Access  
Jurnal Akuntansi Aktual     Open Access  
Jurnal Akuntansi dan Keuangan     Open Access  
Jurnal Akuntansi dan Perpajakan     Open Access  
Jurnal Akuntansi Indonesia     Open Access  
Jurnal ASET (Akuntansi Riset)     Open Access  
Jurnal Dinamika Akuntansi     Open Access  
Jurnal Ekonomi KIAT     Open Access  
Jurnal Ilmiah Akuntansi dan Bisnis     Open Access  
Jurnal Ilmiah Akuntansi dan Keuangan     Open Access  
Jurnal Kajian Akuntansi     Open Access  
Krisna : Kumpulan Riset Akuntansi     Open Access  
Maandblad Voor Accountancy en Bedrijfseconomie (MAB)     Open Access  
Management & Economics Research Journal     Open Access   (Followers: 1)
Meditari Accountancy Research     Hybrid Journal   (Followers: 2)
North American Actuarial Journal     Hybrid Journal   (Followers: 1)
Open Journal of Accounting     Open Access   (Followers: 2)
PEKA : Jurnal Pendidikan Ekonomi Akuntansi     Open Access  
Point of View Research Accounting and Auditing     Open Access   (Followers: 1)
Prawo Budżetowe Państwa i Samorządu     Open Access  
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan     Open Access  
Quipukamayoc     Open Access   (Followers: 1)
RACE - Revista de Administração, Contabilidade e Economia     Open Access  
Research Journal of Finance and Accounting     Open Access   (Followers: 10)
REUNIR: Revista de Administracao, Contabilidade e Sustentabilidade     Open Access  
Revista Catarinense da Ciência Contábil     Open Access  
Revista Contemporânea de Contabilidade     Open Access  
Revista de Administração, Contabilidade e Economia da Fundace     Open Access  
Revista de Análisis Económico y Financiero     Open Access  
Revista de Contabilidad : Spanish Accounting Review     Open Access  
Revista de Contabilidade do Mestrado em Ciências Contábeis da UERJ     Open Access  
Revista de Contabilidade e Organizações     Open Access  
Revista de Derecho Fiscal     Open Access  
Revista de Finanças Públicas, Tributação e Desenvolvimento     Open Access  
Revista de Gestão, Finanças e Contabilidade     Open Access  
Revista Evidenciação Contábil & Finanças     Open Access  
Revista Mineira de Contabilidade     Open Access  
Revista Universo Contábil     Open Access  
Riset Akuntansi dan Keuangan Indonesia     Open Access  
Risk Governance and Control : Financial Markets & Institutions     Open Access  
Science and Studies of Accounting and Finance : Problems and Perspectives     Open Access  
Social and Environmental Accountability Journal     Hybrid Journal   (Followers: 3)
South African Journal of Accounting Research     Hybrid Journal   (Followers: 1)
Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad     Hybrid Journal   (Followers: 1)
Studia Universitatis Babes-Bolyai Oeconomica     Open Access   (Followers: 2)
Sustainability Accounting, Management and Policy Journal     Hybrid Journal   (Followers: 12)
The Accounting Review     Full-text available via subscription   (Followers: 49)
Universal Journal of Accounting and Finance     Open Access   (Followers: 3)

           

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Media Riset Akuntansi, Auditing & Informasi
Number of Followers: 0  

  This is an Open Access Journal Open Access journal
ISSN (Print) 1411-8831 - ISSN (Online) 2442-9708
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  • DESIGN FINANCIAL ACCOUNTING USING BLOCKCHAIN APPROACH IN EDUCATION

    • Authors: Widhy Setyowati, Untung Rahardja, Qurotul Aini, Nuke Puji Lestari Santoso, Wahyu Yustika Prihastiwi
      Pages: 161 - 174
      Abstract: Indonesia memasuki revolusi 4.0 yang membawa banyak sekali perubahan di segala bidang termasuk bidang teknologi. Teknologi keterbaharuan terbesar bersifat terdesentralisasi dengan ciri transparan, nyaman, permanen serta tidak bisa diganti yang biasa dikenal dengan Blockchain. Blockchain sudah diterapkan di banyak bidang semacam cryptocurrency, akuntansi serta tata kelola pendidikan. Tetapi, teknologi Blockchain saat ini sedang dalam sesi percobaan serta mempunyai sebagian permasalahan yang wajib dituntaskan tercantum kapasitas pemrosesan informasi yang terbatas, kerahasiaan data, serta kesusahan regulasi. Artikel ini menerangkan tentang kemampuan pelaksanaan teknologi Blockchain dalam akuntansi keuangan pendidikan pendidikan. Maka dari itu, penelitian ini mengusulkan desain framework bagi finansial pendidikan tinggi agar keamanan buku besar dapat ditingkatkan. Dalam jangka panjang, platform ini secara efisien bisa kurangi kesalahan dalam pengungkapan serta manajemen laba, tingkatkan mutu data akuntansi pendidikan serta kurangi asimetri data. Metode analisis dengan perhitungan skor SUS terhadap sistem Blockchain akuntansi menunjukkan 85, sehingga framework ini termasuk dalam kategori Net Promoter. Hasil akhir penelitian ini mampu mengoptimalkan finansial keuangan pada pendidikan tinggi dengan menggunakan Blockchain.  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.
      PubDate: 2021-09-30
      DOI: 10.25105/mraai.v21i2.9448
      Issue No: Vol. 21, No. 2 (2021)
       
  • DINAMIKA KARAKTERISTIK KOMITE AUDIT PADA AUDIT REPORT LAG

    • Authors: Anak Agung Putu Gede Bagus Arie Putu Gede Bagus Arie Susandya, Ni Nyoman Ayu Suryandari
      Pages: 175 - 190
      Abstract: 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 the purposive sampling method. By using multiple regression analysis techniques, it is found that the competence of the audit committee, number of members of the audit committee has a negative effect on the audit report lag. The higher the intensity of the audit committee meeting, the earlier financial reporting supervision occurs. High quality of financial reporting makes the audit period of the financial report audit shorter. The independence of the audit committee does not appear to 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 an important role in shortening the period for completion of audits by independent auditors.
      Penelitian ini mengkaji tentang peran komite audit terhadap audit report lag. Sampel dalam penelitian ini diambil dari seluruh perusahaan yang terdaftar di Bursa Efek Indonesia. Metode pemilihan sampel menggunakan metode purposive sampling. Dengan menggunakan teknik analisis regresi berganda diketahui bahwa kompetensi komite audit, jumlah anggota komite audit berpengaruh negatif terhadap audit report lag. Semakin tinggi intensitas rapat komite audit, maka semakin dini pengawasan pelaporan keuangan terjadi. Kualitas pelaporan keuangan yang tinggi membuat periode audit laporan keuangan menjadi lebih singkat. Independensi komite audit tampaknya tidak mempengaruhi audit report lag. Hal ini dikarenakan objek pemeriksaan laporan keuangan itu sendiri adalah laporan tahunan. Di sisi lain, jenis kelamin komite audit perempuan memiliki pengaruh negatif terhadap lag laporan audit. Keberadaan gender perempuan dalam komposisi komite audit berperan penting dalam mempersingkat jangka waktu penyelesaian audit oleh auditor independen.

      PubDate: 2021-09-30
      DOI: 10.25105/mraai.v21i2.9048
      Issue No: Vol. 21, No. 2 (2021)
       
  • FENOMENA DISFUNGSIONAL AUDIT

    • Authors: Emma Saur Nauli Sipayung, Dhea Erka Zahara, Ice Nasyrah Noor
      Pages: 191 - 206
      Abstract: This study aims to examine the determinant factors of dysfunctional audit behaviour. This analysis used job stress and technical competence of auditors as an independent variable, dysfunctional audit behavior as dependent variable, and personality traits from The Big Five Personality theory and locus of control as moderating variables. The samples used in this study were auditors who work in public accounting firm in the region of DKI Jakarta. The results show that job stress has a positive effect on dysfunctional audit behaviour, the technical competence of the auditor has a negative effect on dysfunctional audit behaviour. In addition, personality traits of neuroticism and external locus of control reinforce positive effects of job stress on dysfunctional audit behaviour. Meanwhile personality traits openness to experience and internal locus of control were able to weaken the relation of job stress to dysfunctional audit behaviour. Then, other personality traits such conscientiousness, extraversion, and agreeableness do not weaken the positive effect of job stress with dysfunctional audit behavior. This indicates that the auditor's technical competence, personality traits and locus of control are important to reduce the likelihood of dysfunctional audit behavior.
      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 penelitian ini berjumlah 130 responden. 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. 
      PubDate: 2021-09-30
      DOI: 10.25105/mraai.v21i2.9401
      Issue No: Vol. 21, No. 2 (2021)
       
  • HERDING BEHAVIOR: MENGEKSPLORASI SISI ANALISIS BROKER SUMMARY

    • Authors: Ainun Naim, I Made Dwi Hita Darmawan, Nurafifah Wulandari
      Pages: 207 - 226
      Abstract: 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. Penelitian kami berfokus pada perilaku herding dan analisis ringkasan broker dalam kerangka waktu Covid-19 di Indonesia. Perilaku menggiring di komunitas bursa ritel atau masyarakat umum dianggap merugikan karena irasionalitas analisis dan euforia yang menimbulkan kerugian yang sangat besar. Menjawab kesenjangan penelitian, kami menawarkan konsep eksplorasi yang luas untuk menghindari dan menciptakan pengembalian positif dengan memanfaatkan perilaku menggiring komunitas pasar ritel. Kami menguji menggunakan beberapa metode untuk memastikan keberadaan perilaku menggiring dalam pengaturan regresi dua dan memanfaatkan pengembalian oportunistik positif untuk permainan pertukaran. Metode pertama menunjukkan bahwa sampel penelitian mendeteksi perilaku penggembalaan selama 11 Maret 2020 – 11 Maret 202 dan kami memastikan ketahanan keberadaan melalui dua model. Metode kedua, untuk mendapatkan pengembalian positif, kami menawarkan analisis bandarmologi yang diadopsi dari teori Dow untuk perdagangan dalam gaya pembuat pasar. Menganalisis pergerakan dan mengikuti pembuat pasar, kita dapat menyimpulkan bahwa itu menciptakan pengembalian positif dan mencegah komunitas bursa dari dampak penolakan mobil berkelanjutan. Penelitian ini memiliki keterbatasan, untuk penelitian selanjutnya diharapkan penggunaan model empiris yang lebih sederhana dan efisien dalam mengungkap perilaku penggembalaan. Selanjutnya untuk metode eksplorasi dapat dilakukan penelitian lebih lanjut dalam mengungkap analisis bandarmologi berdasarkan kategorisasi saham (blue chip, second liner, dan third liner), time horizon market makers, dan analisis detail perilaku kamuflase market makers dengan menggunakan retail sekuritas.
      PubDate: 2021-09-30
      DOI: 10.25105/mraai.v21i2.9502
      Issue No: Vol. 21, No. 2 (2021)
       
  • KUALITAS LAPORAN KEUANGAN INSTANSI PEMERINTAH

    • Authors: Deliza Henny I, Sondang Dame Rebecka, Harti Budi Yanti
      Pages: 227 - 244
      Abstract: 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.  Tujuan penelitian ini adalah mengungkap peran kompetensi sumber daya manusia, sistem akuntansi instansi dan sistem pengendalian internal terhadap kualitas laporan keuangan Instansi pemerintah. Data penelitian diperoleh dari 185 orang responden yang bertugas pada  bagian keuangan. Semua responden berasal dari 173 satuan kerja dibawah Direktorat Jenderal Perhubungan Udara. Hasil penelitian membuktikan secara empiris ketiga variabel tersebut berpengaruh positif terhadap kualitas laporan keuangan instansinya. 
      PubDate: 2021-09-30
      DOI: 10.25105/mraai.v21i2.9402
      Issue No: Vol. 21, No. 2 (2021)
       
  • PROFILE OF TAX COMPLIANCE RESEARCH IN INDONESIA

    • Authors: Dewi Prastiwi
      Pages: 245 - 272
      Abstract: 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. Penelitian ini bertujuan untuk menyajikan profil studi kepatuhan pajak di Indonesia antara tahun 2014 hingga 2019. Metode yang digunakan mengacu pada systematic review yang dijelaskan oleh Tranfield et al., (2003) dari 34 jurnal nasional yang bersumber dari jurnal akreditasi Sprott 2.3 dan 4. Sprott (Indeks Iptek) adalah portal yang memuat pengukuran kinerja Iptek yang meliputi kinerja peneliti, penulis, kinerja jurnal, dan kinerja lembaga Iptek di Indonesia yang dikembangkan oleh Kementerian Riset, Teknologi. dan Pendidikan Tinggi. Hasil penelitian menunjukkan bahwa: 1) penelitian kepatuhan pajak dilakukan secara konsisten setiap tahun; 2) objek penelitian kepatuhan pajak mayoritas adalah pajak pusat (pajak penghasilan); 3) penelitian kepatuhan perpajakan di Indonesia banyak memunculkan isu kejahatan ekonomi; 4) dalam sebuah artikel banyak variabel uji yang mengacu pada berbagai masalah; 5) beberapa artikel belum menyajikan teori dalam menjelaskan fenomena atau temuan penelitian; 6) pembahasan dalam beberapa artikel hanya menyampaikan hasil statistik yang belum disertai analisis lebih lanjut.
      PubDate: 2021-09-30
      DOI: 10.25105/mraai.v21i2.9793
      Issue No: Vol. 21, No. 2 (2021)
       
  • POLITICAL CONNECTIONS AND TAX AGGRESSIVENESS: THE ROLE OF GENDER DIVERSITY
           AS A MODERATING VARIABLE

    • Authors: Abidah Dwi Rahmi Satiti, Mohammad Syafik, Wahyu Widarjo
      Pages: 273 - 292
      Abstract: 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 management 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 management 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 negative effect on tax aggressiveness and management gender diversity cannot moderate the negative 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 management gender diversity. Tindakan manajemen pajak agresif menyebabkan rendahnya tax ratio di Indonesia. Tujuan penelitian ini untuk mengetahui pengaruh koneksi politik terhadap agresivitas pajak serta mengetahui moderasi diversitas gender manajemen pada pengaruh koneksi politik terhadap agresivitas pajak. Penelitian ini merupakan jenis penelitian kuantitatif dengan menggunakan analisis regresi moderasi menggunakan Software STATA. Variabel dependen penelitian ini agresivitas pajak, variabel independen koneksi politik dan variabel moderasi diversitas gender manajemen. Sampel penelitian ini perusahaan sektor pertambangan yang terdaftar di BEI selama periode 2015-2019. Data sekunder diperoleh berdasarkan laporan keuangan tahunan yang berada pada BEI. Penelitian ini memberikan keunggulan karena meneliti variabel moderasi diversitas gender manajemen dalam mengetahui perannya pada pengaruh koneksi politik terhadap agresivitas pajak, yang masih jarang diteliti pada penelitian sebelumnya. Temuan menunjukkan bahwa koneksi politik berpengaruh negatif terhadap agresivitas pajak dan diversitas gender manajemen tidak memoderasi pengaruh negatif koneksi politik terhadap agresivitas pajak. Penelitian ini memberikan implikasi pada pemerintah dalam pembuatan regulasi terkait perpajakan dan masukan kepada pemerintah untuk memberikan perhatian pada koneksi politik sebagai celah adanya manajemen pajak yang agresif. Penelitian ini juga berkontribusi bagi perusahaan dalam memberikan pertimbangan untuk menghindari agresivitas pajak karena dapat merusak reputasi perusahaan, serta memberikan masukan pada perusahaan untuk memberikan perhatian pada keberadaan koneksi politik serta diversitas gender manajemen.
      PubDate: 2021-09-30
      DOI: 10.25105/mraai.v21i2.9794
      Issue No: Vol. 21, No. 2 (2021)
       
  • THE EFFECT OF TAX EXPENSE, BONUS MECHANISM, AND TUNNELING INCENTIVE TO
           TRANSFER PRICING DECISION WITH PROFITABILITY AS A MODERATING VARIABLE

    • Authors: Murtanto Murtanto, Bonita Bonita
      Pages: 293 - 308
      Abstract: Penelitian ini bertujuan untuk memperoleh bukti empiris tentang pengaruh beban pajak, mekanisme bonus, dan tunneling incentive terhadap keputusan transfer pricing pada perusahaan dan pengaruh profitabilitas sebagai variabel pemoderasi terhadap pengaruh tersebut. Data merupakan data sekunder yang diperoleh dari laporan tahunan perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2016 – 2020. Pemilihan sampel yang digunakan adalah metode purposive sampling dan jumlah perusahaan pertambangan sebagai sampel dalam penelitian ini adalah 14 perusahaan dengan 70 data observasi untuk 5 tahun. Analisis data yang digunakan adalah regresi linier berganda dengan Moderated Regression Analysis. Hasil penelitian menunjukkan bahwa (1) beban pajak berpengaruh positif signifikan terhadap keputusan transfer pricing; (2) mekanisme bonus tidak berpengaruh terhadap keputusan transfer pricing; (3) insentif tunneling berpengaruh signifikan positif terhadap keputusan transfer pricing; (4) profitabilitas mampu memperkuat pengaruh beban pajak terhadap keputusan transfer pricing; (5) profitabilitas tidak mampu memperkuat pengaruh mekanisme bonus terhadap keputusan transfer pricing; (6) profitabilitas mampu memperkuat pengaruh tunneling incentive terhadap keputusan transfer pricing. The objective of research is to obtain empirical evidence about the effect of tax expense, bonus mechanism, and tunneling incentive to transfer pricing decision in companies and the effect of profitability as a moderating variable towards that its effect. The data is secondary data obtained from the annual reports of listed mining companies on the Indonesia Stock Exchange 2016 – 2020. The sample selection used is purposive sampling method and the number of mining companies as sample in this research are 14 companies with 70 observation data for 5 years. The data analysis is linear multiple regression with Moderated Regression Analysis. The results shows that  (1) tax expense has a positive  significant effect to transfer pricing decision; (2) bonus mechanism doesn’t have  effect to transfer pricing decision; (3) tunneling incentive has a positive significant effect to transfer pricing decision; (4) profitability is able to strengthen  the effect of tax expense to transfer pricing decision; (5) profitability isn’t able to strengthen the effect of bonus mechanism tos transfer pricing decision; (6) profitability is able to strengthen  the effect of tunneling incentive to transfer pricing decision.
      PubDate: 2021-09-30
      DOI: 10.25105/mraai.v21i2.10404
      Issue No: Vol. 21, No. 2 (2021)
       
 
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