The effectiveness of managing village funds is necessary to be able to run the village government well. Factors that influence the effectiveness of village fund management including accountability, transparency, and community participation. This study aims to determine the effect of accountability, transparency, and community participation on the effectiveness of village fund management in the Abiansemal District of Badung Regency. The sample of this study was 18 villages in Abiansemal Subdistrict with 72 respondents. The sample selection method used a purposive sampling method,  data was collected using a questionnaire. Data were analyzed using multiple linear regression analysis. The results of this study indicate that accountability, transparency, and community participation have a positive effect on the effectiveness of village fund management in the Abiansemal District of Badung Regency. This shows that the better the accountability, transparency, and community participation, the better the management of village funds in Abiansemal Subdistrict, Badung Regency. Keywords: Accountability, transparency, community participation, effectiveness of village fund management.

ABSTRAKTujuan penelitian ini untuk mengetahui pengaruh pengalaman auditor dan independensi pada kualitas audit dengan etika auditor sebagai variabel moderasi. Penelitian ini dilakukan pada seluruh KAP yang masih beroperasi di Provinsi Bali. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Data dianalisis dengan menggunakan uji Moderated Regression Analysis (MRA). Hasil analisis menunjukkan bahwa pengalaman auditor berpengaruh positif pada kualitas audit, independensi auditor berpengaruh positif pada kualitas audit, etika auditor memperkuat pengaruh pengalaman auditor pada kualitas audit dan etika auditor memperkuat pengaruh independensi pada kualitas audit di KAP Provinsi Bali. ABSTRACTThe purpose of this study was to determine the effect of auditor experience and independence on audit quality with auditor ethics as a moderating variable. This research was conducted on all KAPs that are still operating in Bali Province. The sampling technique used was purposive sampling. Data were analyzed using the Moderated Regression Analysis (MRA) test. The results of the analysis show that the auditor's experience has a positive effect on audit quality, auditor independence has a positive effect on audit quality, auditor ethics strengthens the influence of auditor experience on audit quality and auditor ethics reinforces the influence of independence on audit quality in KAP Bali Province. PENDAHULUANPerkembangan dunia usaha dewasa ini telah menjelaskan bahwa kebutuhan akan audit semakin meningkat, hal ini dikarenakan informasi perusahaan semakin terbuka dimana kepemilikan terhadap entitas usaha yang terdiri dari saham dan investasi dapat dimiliki oleh berbagai pihak. Pemilik dan pengelola (manajemen) yang terpisah mengharuskan laporan keuangan yang dibuat dan disajikan oleh Putu Delsi Nia Sarca dan Ni Ketut Rasmini. Pengaruh … 2241 manajemen kepada pemilik diperiksa kebenaran dan kewajaran sesuai dengan aturan dan ketentuan yang berlaku. Audit atas laporan terutama diperlukan oleh perusahaan berbentuk Perseroan Terbatas (PT) yang pemiliknya adalah para pemegang saham. Para Pemegang saham biasanya akan meminta pertanggungjawaban manajemen dalam bentuk laporan keuangan setahun sekali dalam Rapat Umum Pemegang Saham (Agoes, 2017). Laporan keuangan berkualitas bila memenuhi kriteria relevansi atau keberpautan (relevance) dan reliabilitas atau keterandalan (reliability). Kriteria relevansi dipenuhi bila laporan keuangan mempunyai nilai prediktif (predictive value) dan atau nilai balikan (feedback value) dan disajikan tepat pada waktunya. Kriteria reliability bertumpu pada keterujian (verifiability), kenetralan (neutrality) dan ketepatan penyimbolan (representation faithfullness). Pemakai laporan keuangan menaruh kepercayaan yang cukup besar terhadap hasil pekerjaan auditor dalam mengaudit laporan keuangan (Agoes, 2017). Perusahaan yang diaudit dengan kualitas audit yang lebih tinggi memiliki koefisien stabilitas lebih akrual dan menghasilkan laporan keuangan yang lebih handal (Smii, 2016). Profesi Akuntan Publi...

This study aims to examine the effect of managerial ownership on the value of the firm with enterprise risk management (ERM) as moderating variable. This research using secondary data that obtain from Manufacturing company that listed on Indonesian Stock Exchange on the period of 2013-2015. The sample was determined by purposive sampling technique with final sample of 57 observations. The hypothesis was tested using Moderated Regression Analysis for panel data by using Fixed Effect Model (FEM).  The test results show that ERM disclosure strengthen the effect of managerial ownership on the value of the firm. This result indicating supporting the signaling theory, agency theory, and the importance of ERM disclosure for the management investor, creditor and regulator related to the impact of management ownership on the value of the firm

The purpose of this study was to examine organizational culture in moderating the influence of internal control and community participation on fraud prevention in managing village funds during the covid-19 pandemic. The sample of this study was 27 villages in the province of Bali with 3 villages in each district/city having the highest Village Fund Direct Cash Assistance, so that there were 161 respondents. Data collected using a questionnaire. The data analysis technique used the Partial Least Square (PLS) method. Results show that internal control and community participation have a positive effect on preventing fraud in managing village funds during the Covid-19 pandemic. The results also show that organizational culture strengthens the influence of internal control and community participation on fraud prevention in managing village funds during the Covid-19 pandemic. This shows that the better internal control, and community participation which is strengthened by organizational culture, the prevention of fraud in the management of village funds during the covid-19 pandemic will be better.

This study aims to obtain empirical evidence of the effect of audit quality, size, leverage, and family ownerships on tax aggressiveness. The population of this research is manufacturing company listed on the Indonesia Stock Exchange in 2013-2017. The method of determining sample using non probability sampling method with purposive sampling technique and obtained 125 observations. Data analysis techniques uisng multiple linear regression. The result of analysis shows that audit quality has a negative effect on tax aggressiveness measured by cash effective tax rate (CETR) and has positive effect on tax aggressiveness measured by book tax difference (BTD). Size has a negative effect on tax aggressiveness measured by effective tax rate (ETR) and book tax difference 9BTD). Leverage has a positive effect on tax aggressiveness measured by effective tax rate (ETR). Family ownerships has a positive effect on tax aggressiveness measured by cash effective tax rate. Keywords: audit quality, size, leverage, family ownerships, tax aggressiveness

No abstract

Kualitas laba penting bagi pengguna laporan keuangan untuk tujuan kontrak dan pengambilan keputusan investasi. Earnings Response Coefficient adalah salah satu metode yang digunakan untuk mengukur kualitas laba. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh konservatisme akuntansi, Good Corporate Governance dan pertumbuhan perusahaan pada Earnings Response Coefficient. Penelitian ini menggunakan data sekunder pada perusahaan yang terdaftar di BEI dan masuk pemeringkatan IICG pada tahun 2011-2015. Teknik penentuan sampel menggunakan metode purposive sampling dan diperoleh sebanyak 6 sampel dengan pengamatan lima tahun menjadi 30 observasian. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Hasil analisis menunjukkan bahwa konservatisme akuntansi berpengaruh positif pada ERC. Sedangkan variabel GCG dan pertumbuhan perusahaan tidak berpengaruh pada ERC. Penelitian ini mendukung teori sinyal yang menjelaskan mengapa perusahaan mempunyai inisiatif dan dorongan untuk memberikan informasi kepada pihak eksternal. Hasil penelitian ini juga dapat digunakan sebagai referensi dan tambahan informasi bagi pihak yang berkepentingan.

Tax compliance is an attitude or behavior of taxpayers who exercise all their tax obligations and enjoy all the rights of taxation in accordance with the legislation in force.One of the government policies to improve taxpayer compliance is to apply tax amnesty which can be the first step in improving the weakness of taxation situation in Indonesia. Tax amnesty policies have the potential to encourage voluntary tax compliance. The willingness of taxpayers to participate in tax amnesty is important in order to optimize tax revenue. Several factors can affect taxpayer compliance, especially the willingness to participate in tax amnesties that could increase state revenues. The purpose of this study is to examine the effect of understanding tax laws, perceptions of the effectiveness of the tax system, moral obligations, quality of service, and tax sanctions on the willingness of participating tax amnesty. This research was conducted in Tax Office (KPP) Pratama East Denpasar. Population in this study are all effective individual taxpayer in Tax Office(KPP) Pratama East Denpasar. The number of samples in this study were 100 respondents with accidental sampling method. Data collection was conducted by questionnaire technique. Data analysis technique used is multiple linear regression analysis. The results of this study indicate that the understanding of tax laws, perceptions of the effectiveness of the tax system, moral obligations, quality of service, and tax sanctions have a positive effect on the willingness of participating tax amnesty. Keywords:   understanding, effectiveness system, moral obligations, quality of service, tax sanctions, tax amnesty