Creative  Accounting: Apakah Suatu Tindakan Ilegal?

Adhikara, Mf. Arrozi

doi:10.26740/jaj.v2n2.p109-135

Cited by 4 publications

(4 citation statements)

References 3 publications

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“…Ditinjau dari motivasi manajer, disimpulkan auditor setuju dengan praktik akuntansi kreatif. Beberapa penelitian lain yang menjadi rujukan adalah penelitian (Adhikarta, 2011), penelitian (Arif, Aulia, & Herawati, 2014) serta penelitian Yuli Permatasari mahasiswa Universitas Hasanuddin Makassar pada tahun 2014.…”

Section: Penelitian Terdahuluunclassified

Persepsi Auditor Tentang Motivasi Auditee Melakukan Akuntansi Kreatif (Creative Accounting)

Solicha¹,

Henny²

2019

j. akunt n.a.

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This research objective is to know how the perception of senior and junior auditors, whether there are differences between them, regarding of creative accounting practices conducted by the auditee. This research sample are consist of auditor at public accounting firms in the area of Tangerang and Jakarta with 86 respondents. Data were obtained from questionnaires which distributed to the research place. Tests on this research using validity test, reliability test and hypotheses test through independent sample t test. The results of this research stated that the whole auditors (senior or junior) agree with the creative accounting practice done by auditee and there were no difference in perception between senior and junior auditors on the creative accounting practice that assessed by three components of assessment, that are business ethics, quality of financial statements and manager motivation

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Section: Penelitian Terdahuluunclassified

Persepsi Auditor Tentang Motivasi Auditee Melakukan Akuntansi Kreatif (Creative Accounting)

Solicha¹,

Henny²

2019

j. akunt n.a.

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“…Keleluasaan pihak manajemen untuk melakukan manipulasi atau kecurangan dalam pelaksanaan dan pelaporan menimbulkan ketidakpercayaan dari pihak pemilik (Adhikara 2011). Timbulnya berbagai masalah antara pemilik perusahaan dan pihak pengelola memberikan dampak yang buruk kepada perusahaan.…”

Section: Kajian Teori Dan Pengembangan Hipotesis 21 Teori Agensiunclassified

Penghindaran Pajak pada Koperasi Syariah di Indonesia

Lisa¹

2016

10.18382

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AbstractThis study aimed to analyze the effect of profitability, leverage and the size of the cooperative against tax evasion. This research type used is explanatory research with quantitative approach. The analysis tech-nique used multiple regression analysis the number of samples were 68 Cooperative Sharia. The result showed Profitability effect on tax eva-sion. The higher profitability affect cooperative tax evasion. Leverage effect on tax evasion. The higher the leverage means higher avoidance tax measures. Company size effect on the tax evasion. The greater company size the lower cooperative tax evasion owned, because large cooperatives are able to use its resources properly.AbstrakPenelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, leverage, dan ukuran koperasi terhadap penggelapan pajak. Jenis penelitian yang digunakan adalah penelitian penjelasan dengan pende-katan kuantitatif. Teknik analisis menggunakan analisis regresi bergan-da, dengan 68 sampel Koperasi Syariah. Hasil analisis menunjukkan profitabilitas berpengaruh positif terhadap penghindaran pajak. Semakin tinggi profitabilitas meningkatkan motivasi koperasi melakukan peng-hindaran pajak. Leverage berpengaruh positif terhadap penghindaran pajak. Semakin tinggi nilai leverage berarti tindakan tax avoidance semakin tinggi. Ukuran koperasi berpengaruh negatif terhadap terhadap penghindaran pajak. Semakin besar koperasi maka akan semakin rendah penghindaran pajak yang dimiliki, dikarenakan koperasi yang besar mampu menggunakan sumber daya yang dimilikinnya dengan baik.

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“…For private enterprise, it was occurred in the earning scandals as in the annual report of PT. Kimia Farma (Adhikara, 2011) where the enterprise management of Kimia Farma reported a net earnings of Rp 132 billion which oversized the true profit value of Rp 99.56 billion which increased to Rp 32.6 billion (24.7%) than original earnings. Other financial report scandal also occurred at the KPMG Siddharta (Siddharta & Harsono, 2001), which the case has been proved to bribe tax officials in Indonesia by issuing false invoices for professional fees to be paid by KPMG client of PT Easman Christensen, as a subsidiary of Baker Hughes Inc. listed on the New York Stock Exchange.…”

Section: Introductionmentioning

confidence: 99%

Analysis of Effect of Power Distance, Power Avoidance, Individualism, Masculinity and Time Orientation Toward Auditing Behavior with Mediation of Locus of Control

Limajatini¹,

Murwaningsari

Khomsiyah

2019

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The occurrence of financial scandals have been concerned by many public accountants to provide more ethical awareness to work ethically. In the task of auditing, public accountants are often faced with ethical dilemmas caused auditing conflict. This study focused on the effect of locus of control and how public accountants and auditors aware the effect toward their auditing behavior. We used causal and descriptive research design to measure the effects of cultural, ethical behavior among accountants and auditors with moderation of locus of control. Our study results showed that, firstly, power distance between the auditors and accountants will affect their ethical behavior in the work. Secondly, the avoidance of uncertainty among the auditors will affect their ethical behavior toward accountants. Thirdly, the attitude of individualism among the auditors and accountants also will affect their ethical behavior in auditing tasks. The attitude of masculinity also impacted on their ethical behavior to fulfill the auditing tasks. Time orientation has more significant result which impacting their ethical behavior. Finally, Locus of control can strengthening the power distance and ethical conduct among accountants and auditors. This study contributed to expand the auditing knowledge and the factors that impact on their ethical behavior in auditing tasks.

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Creative Accounting: Apakah Suatu Tindakan Ilegal?

Cited by 4 publications

References 3 publications

Persepsi Auditor Tentang Motivasi Auditee Melakukan Akuntansi Kreatif (Creative Accounting)

Persepsi Auditor Tentang Motivasi Auditee Melakukan Akuntansi Kreatif (Creative Accounting)

Penghindaran Pajak pada Koperasi Syariah di Indonesia

Analysis of Effect of Power Distance, Power Avoidance, Individualism, Masculinity and Time Orientation Toward Auditing Behavior with Mediation of Locus of Control

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