Juara: Jurnal Riset Akuntansi

Analisis Flypaper Effect dan Implikasinya Terhadap Kemandirian Fiskal Daerah: Efek Moderasi Upaya Pajak

Nyoman Ayu Wulan Trisna Dewi, Luh Gede Kusuma Dewi, I Gd Nandra Hary Wiguna — Fri, 01 Mar 2024 00:00:00 +0800

This study aims to analyze the flypaper effect phenomenon in Bali Province and its implications for regional fiscal independence. Furthermore, this research also examines the role of local tax efforts in the relationship between the flypaper effect and the regional fiscal independence of the regional government of Bali Province. It is hoped that the results of this research will provide implementation for regional governments in formulating policies that support the realization of fiscal decentralization in regional governments so that they are able to achieve regional financial independence and the effectiveness of PAD as a form of regional government fiscal performance. This research uses secondary data from the APBD of Regency/City Regional Governments throughout Bali Province from 2019–2022, obtained from dpjk.kemenkeu.go.id and bps.go.id. This research uses a multiple regression analysis approach and moderated regression (MRA). The results of this research indicate that the flypaper effect phenomenon occurs in the regional government of Bali province. The flypaper effect phenomenon has been proven to have a negative influence on regional fiscal independence; however, tax efforts are a homologizer moderator of the relationship between the flypaper effect and fiscal independence.

Pengaruh Profesionalisme dan Kompetensi Auditor terhadap Kualitas Audit dengan Pengalaman Kerja Sebagai Variabel Moderasi

Titis Indah Widyawati, Ahmad Dahlan — Fri, 01 Mar 2024 00:00:00 +0800

The audit profession is trusted by the general public. Public trust in the quality of audit reports is currently in crisis due to the rise of scandals involving Public Accounting Firms. To win back the trust of their customers, auditors must demonstrate improvements in audit quality based on a professional attitude, competence, and work experience. The aim of this research is to reveal the influence that the relationship between professionalism and auditor competence has on audit quality which is moderated by work experience. The research population consisted of 83 auditors from 15 Public Accounting Firms) in the Greater Malang area, and the sampling approach used was purposive sampling. Primary data sources and quantitative data were used in this research. The analysis technique used is a structural equation model based on Partial Least Square (SEM-PLS). The research results show that professionalism has an impact on audit quality, while auditor competence has no impact on audit quality. Work experience has no impact on the influence of auditor professionalism and competence on audit quality. On the other hand, competency has no effect on audit caliber. The results of this research can be used as evaluation material by auditors in the Greater Malang area to improve the quality of their audits.

Peran Kebijakan Dividen dalam Memediasi Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan

Raditya Sayoga, Sulistyo Sulistyo, Doni Wirshandono Yogivaria — Fri, 01 Mar 2024 00:00:00 +0800

The purpose of this study was to test and determine the effect of company size, debt policy, profitability, and free cash flow on firm value through dividend policy as an intervening variable in energy sector companies listed on the IDX for the period 2018-2022. This research is a quantitative type that uses secondary data in the form of numbers in financial reports. Implementation of research on 14 energy sector companies with sample acquisition through purposive sampling. The analytical method used is path analysis after fulfilling the prerequisite test for classical assumptions in the SPSS version 23 aplication. The results of the research show that company size has no impact on dividend policy, debt policy has no impact on dividend policy, profitability has an effect an dividend policy, free cash flow has an effect. Company size, debt policy, and profitability has an effect on company value. Free cash flow and dividen policy has no impact on company value. Furthermore, dividend policy as an intervening variable cannot mediate the influence of company size, debt policy, profitability, and free cash flow on company value.