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Meco Sitardja
Contact Email
meco.sitardja@podomorouniversity.ac.id
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Journal Mail Official
meco.sitardja@podomorouniversity.ac.id
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Kota adm. jakarta barat,
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INDONESIA
Indonesian Journal of Accounting and Governance
ISSN : 25797573     EISSN : -     DOI : -
Indonesian Journal of Accounting and Governance (IJAG) published by Prodi Akuntansi Universitas Agung Podomoro. This journal is an open access, peer-reviewed, this journal dedicated to the publication of research in all aspects of accounting, finance and corporate governance.
Arjuna Subject : -
Articles 33 Documents
Pengaruh Moral Wajib Pajak Orang Pribadi terhadap Persepsi atas Tax Evasion dengan Kepatuhan Wajib Pajak sebagai Variabel Mediasi Andriyani, Joe Elsa; Sitawati, Riana; Subchan, Subchan
Indonesian Journal of Accounting and Governance Vol 2, No 2 (2018): December
Publisher : Universitas Agung Podomoro

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Abstract

The purpose of this study is to be able to analyze the effect of moral on perception of tax evasionmediated by taxpayer compliance. Calculation of the number of research samples using Slovinformula, the sample in the study was as many as 100 questionnaires distributed directly in CentralSemarang Two Primary Tax Office with the permission of the official in charge of the Tax Office. Dataanalysis uses the WarpPLS 4.0 program with Partial Least Square (PLS) approach. The Results ofpreviois studies as follows moral has a positive effect on the compliance. Compliance has a negativeeffect on perception of tax evasion. Moral has a negative effect on perception of tax evasion.Compliance mediates the effect of moral on perception of tax evasion.
Thin Capitalization, Transfer Pricing Aggresiveness, Penghindaran Pajak Falbo, Teza Deasvery; Firmansyah, Amrie
Indonesian Journal of Accounting and Governance Vol 2, No 1 (2018): JUNE
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Abstract

The increase in tax revenue in Indonesia is not accompanied by an increase in tax ratio The low tax ratioindicatestax avoidance practices in Indonesia. Some tax avoidance practices can be conductedthrough transferpricing and thin capitalization.This study is aimed to examine empirically the effect of thin capitalization as well astransfer pricing aggressiveness on tax avoidance practice in Indonesia. This study uses manufacturing companieswhich are listed on Indonesia Stock Exchange (IDX) within the period 2013-2015. Using purposive sampling, theselected samples in this study are 90 companies, so the total sample is 270 samples. The hypothesis examinationused in this study is multiple linear regression analysis of panel data.The results of this study suggest that thincapitalization is positively associated with tax avoidance,while transfer pricing aggressivenessis not associated withtax avoidance.
The Reluctance of Capitalizing the Borrowing Costs A Recent Study of Residence Development in the Province of Jawa Barat Widhoyoko, S.E., MFA, Samuel Anindyo
Indonesian Journal of Accounting and Governance Vol 1, No 2 (2017): December
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The emerging trend of emerging business occurs due to the consciousness of society regarding to the long-terminvestment. Many property developers are currently being aware of creating new spaces for society, as well aspreparing their company to face new era of the pricing competition of property. This research focuses on the decisionof property developers in pricing decision in the scope of construction cost reporting in which the bank loan wouldlikely affect the financial leverage, project acceleration, and selling price which result in volume of profit. Based onthe applicable accounting standards (PSAK no.26), companies are tocapitalize all borrowing costs to the constructioncosts at the same time. Using quantitative method, this research attempts to find relationship between constructioncost and borrowing cost towards stock market performance. In this study, EPS is assumed to be a parameter for stockperformance measurement. The study suggests that constructioncosts does not impact on the stock performance in themarket. On the other hand, borrowing costs give significant impact to EPS. This research also finds that in any levelof rate, interest would be influencing the EPS.
THE ROLES OF FORENSIC ACCOUNTANTS IN PREVENTION AND DETECTION OF MONEY LAUNDERING IN PHOENIX ACTIVITIES Widhoyoko, S.E., MFA, Samuel Anindyo; Prayudha, Deoga; Laya, Jeannada Natasha; Immanuel, Jerremy
Indonesian Journal of Accounting and Governance Vol 1, No 1 (2017): JUNE
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The process of company liquidation is always full of money laundering allegations andvulnerable to fraud. This fraudulent scheme is referred to as phoenix activity. The main purposeof phoenix activity is to avoid liability and expenses, which detriments the stakeholders. Thisresearch explains the importance of the role of forensic accountants prior, during, and afterbankruptcy. The methodology used in this research is literature review examining the problemsthrough various researches and frameworks. The literature review discusses three aspectsrelated to fraudulent bankruptcy scheme i.e. motivation, the scheme processes and litigationprocesses. The research concludes that the presence of forensic accountants is important in theinsolvency prevention and detection, in their roles as (1) independent and hired experts; (2)professional legal assistance providers of Anti-Money Laundering (AML) and asset manager; (3)business valuation experts; (4) private investigators; and (5) surveillance body for anti-moneylaundering purposes.
The Effect of Bankruptcy Possibility on Audit Delay and Timeliness (Empirical Study on Manufacturing Companies Listed in Indonesian Stock Exchange in the Period of 2012-2016) Meinarsih, Triana; Yusuf, Abdul; Hamzah, Muhammad Zilal
Indonesian Journal of Accounting and Governance Vol 2, No 2 (2018): December
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Audit delay and timeliness are important factors that influence the quality of accounting information interm of relevance. This study provides empirical evidence to answer the question of how bankruptcypossibility impacts on audit delay and timeliness. This research studies manufacturing firms listed inIndonesian Stock Exchange (IDX) in the period of 2012-2016. Data are taken from official website ofIDX. This study is a quantitative research that seek to find out relationship between independentvariable and dependent variable. External secondary data used are annual reports accessed from IDXwebsite. Measurement used is Z-Score Altman model prediction, while simple linear regression isemployed as technical analysis. This study finds that bankruptcy possibility which is measured by Z-Score is negatively influence audit delay and timeliness. Any decrease of Z-Score shows the possibilityof a company experience bankruptcy and therefore causes audit delay and timeliness.
PERAN MODAL SOSIAL DALAM KINERJA LEMBAGA KEUANGAN MIKRO: STUDI KASUS DI KOPERASI MAJU, JAKARTA Asgha, Banguning
Indonesian Journal of Accounting and Governance Vol 1, No 1 (2017): JUNE
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The objectives of this study are to give an overview about programs implementation in a cooperative named Koperasi Maju, to identify social capital which is generated from the programs, and to find out social capital`s role in cooperative performance. Data were collected during interview towards member and staff of cooperative. Data were analysed using qualitative descriptive approach. The result shows that cooperative programs that were implemented created social capitals such as social relations in the form of interaction and trust, embedded resources in term of competence and financial access, and collective action. These social capitals also play an important role in establishing a good organization and member performance in economic and social aspects.
Analisis Pengaruh Kepemilikan Blockholder, Kepemilikan Manajerial, Kepemilikan Institusional, dan Komite Audit terhadap Nilai Perusahaan Wirawardhana, Iwan; Sitardja, Meco
Indonesian Journal of Accounting and Governance Vol 2, No 1 (2018): JUNE
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The aim of this study is to analyse the effect of Blockholder Ownership, Managerial Ownership,Institutional Ownership, and Audit Committee towards Firm Value. The background of this research isthe agency theory and ownership theory. The population in this study are 46 property companies listedon the Indonesia Stock Exchange (IDX) for the period 2012-2016. By using purposive samplingtechnique, 35 companies are qualified as data samples. This research uses the random effect model asthe estimation model and multiple regression as the method of analysis. The results of this study showsthat Institutional Ownership has a positive effect on Firm Value. Meanwhile, Blockholder Ownership,Managerial Ownership, and Audit Committee have no effect on Firm Value. Moreover, the F-testimplies that the variables, blockholder ownership, managerial ownership, institutional ownership, andaudit committee, simultaneously influence firm value.
ANALISIS PENGARUH BIAYA OPERASIONAL PADA PERUSAHAAN PENERBANGAN NASIONAL Biantara, Dheny
Indonesian Journal of Accounting and Governance Vol 1, No 2 (2017): December
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Summarized Indonesian airline executive views on the reason for the cost problem in mayor airline andon the potential areas and measures of cost reduction in airline operation. Present an introductionsurvey where 3 executives from 3 Indonesian airlines were respondent. In the executive opinion the costproblem in mayor Indonesian airline is primarily due to fuel and oil pricing and money currency. Of thevarious function in airline maintenance was seen as least cost efficiency, whereas flight operation wasseen as an area with most potential for cost reduction. Indonesian airline had made route and fleetchanges after the beginning of 2011 to reduce cost, concludes from the analisys result havingprivatization would be an important step towards more efficient airline operation. Flexibility fromIndonesian airline regulatory would be very much welcome and the value chain concept to improveIndonesian airline having competitive adventage and cost leadership differentiation.
RISIKO OPERASIONAL BANK DAN PERMODELANNYA (Bank’s Operational Risk and Its Modelling) Lesmana, Iwan
Indonesian Journal of Accounting and Governance Vol 1, No 1 (2017): JUNE
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Managing bank’s operational risks becoming an important feature of sound risk management practice in modern financal markets. The most important types of operational risk involve breakdown in internal controls and corporate governance, which could lead to financial losses through fraud, error or failure to perform. Development of statistic has accelarated banks to create internal operational risk models in different ways. Although those models created in different ways, they surely use the pattern of risk management that is developed by Basel Committee on Banking Supervision. Basel Committee on Banking Supervision has proposed three increasingly sophisticated approaches of operational risk, i.e basic indicator approach, standardized approach and advanced measurement approach. Applying those approaches will help banks to eliminate the operational risk, that will lead them to a better intermediation process.
THE IMPLEMENTATION OF PSAK NO.65: A SURVEY TOWARDS FAMILY BUSINESS DOMINATION IN INDONESIA Pertiwi, Eka Putri; Rahardja, Liana
Indonesian Journal of Accounting and Governance Vol 1, No 2 (2017): December
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This study examines the factor to assess control over an investee as the implementation of PSAK No.65. The research scope is level of share ownership as assessment of rights that give an investor powerover an investee. Since most companies in Indonesia are family business, so the implementation of PSAK65 is facing the challenge to be effective or not. The research sample used is 147 companies listed inIDX as of year 2015. We measure assessing control over an investee by the fulfillment of criterionwhether shareholders either majority or minority have direct activities and controlled an investee as aboard of management. The result shows tendency of bias in implementing PSAK 65 due to Indonesia’sbusiness nature. It is found that 68% companies are heldby 11 closed related families. Still, theremaining 4 families are also “interrelated” that means far related families.

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