febrian kwarto - Academia.edu (original) (raw)

Papers by febrian kwarto

EPRA International Journal of Economics, Business and Management Studies

This study aims to obtain empirical evidence of the Effect of Managerial Ownership and Leverage o... more This study aims to obtain empirical evidence of the Effect of Managerial Ownership and Leverage on Firm Value and to investigate the role of Profitability in strengthening or weakening the effect of Managerial Ownership and Leverage on Firm Value. The sampling procedure used purposive sampling with certain criteria; 27 manufacturing companies listed on the Indonesia Stock Exchange in the Consumer Non-Cyclicals sector were selected for the 2018–2021 period. A moderated regression analysis was used to test the research hypothesis. The results of the study prove empirically that before the interaction of profitability as moderating variable, managerial ownership does not affect firm value and leverage affects firm value. Profitability is not able to moderate the effect of leverage on firm value, but profitability is able to moderate the effect of managerial ownership on firm value. KEYWORDS: profitability, managerial ownership, leverage, firm value

Jurnal tata kelola & akuntabilitas keuangan negara, Jun 30, 2019

Many complaints submitted to tax authorities have an impact on taxpayer compliance in carrying ou... more Many complaints submitted to tax authorities have an impact on taxpayer compliance in carrying out their obligations, while also creating opportunities for non-compliance in applicable tax regulations. This study aims to determine how much influence tax reforms have on the performance of tax service officers and its implications for taxpayer compliance according to taxpayer perceptions. The data collection instrument used in this study is a questionnaire administered to 372 corporate taxpayer respondents at the Pratama Kelapa Gading Tax Office using the convenience sampling method. The analytical tool used is the Structural Equation Model (SEM) using the LISREL (Linear Structural Relationship) program. The results of this study show that according to the taxpayers' perception, tax reform has a significant influence on tax service performance, tax service performance has a significant influence on taxpayer compliance and tax reform has a significant influence on tax compliance.

Jurnal Akademi Akuntansi

Financial statement fraud is an opportunistic behavior of agents that misleads the principal due ... more Financial statement fraud is an opportunistic behavior of agents that misleads the principal due to information asymmetry. Principals take advantage of corporate governance to overcome this. Corporate governance is supervisory mechanisms carried out by principals against agents that aim to reduce information asymmetry. This study aims to identify the corporate governance structure and understand the role of corporate governance in reducing the potential for fraudulent financial statements. This research is a systematic literature review with a meta-synthesis method using a meta-aggregation approach. We identify six components of the corporate governance structure: the government, investors, the board of directors, management, whistleblowing systems, and auditors. Our research has not found the role of any of the components that can effectively reduce the potential for fraudulent financial statements. These components need to collaborate and synergize regarding reducing fraudulent fi...

Management Review Quarterly

Sustainability reporting is very important for upstream oil and gas companies. The characteristic... more Sustainability reporting is very important for upstream oil and gas companies. The characteristics of industrial operations require direct involvement in environmental management, which causes better policies. Therefore, it is important to explain that these companies are motivated by ecological awareness or a specific purpose. This research conducts critical discourse analysis with a systematic literature review (SLR) approach of the last eleven years related to the sustainability reporting of the oil and gas industry. Various factors influence companies when implementing sustainability reporting, such as increasing credibility, maintaining reputation, transparency, and avoiding legal sanctions. The results showed several global upstream oil and gas companies still have the potential bias for sustainability reporting because they have not implemented the triple bottom line concept. This potential bias is related to irregularities and fraud in Corporate Social Responsibility (CSR) practice. However, the organization as a ruling group can still carry out its mission of hegemony in the environment and the surrounding community. This research contributes academically and practically because it discusses various studies that used several methods, including surveys, case studies, experiments, and literature to form its conclusions.

Jurnal Akuntansi, 2017

Perusahaan yang mendapatkan opini going concern dari auditor di sebabkan karena kondisi dan peris... more Perusahaan yang mendapatkan opini going concern dari auditor di sebabkan karena kondisi dan peristiwa yang menimbulkan keraguan akan kelangsungan hidup suatu perusahaan. Opini audit going concern merupakan peringatan awal (early warning) bagi para pengguna laporan keuangan guna menghindari kesalahan pengambilan keputusan. Penerimaan opini audit going concern dapat di pengaruhi oleh opinion shopping dan pengalaman Auditor. Penelitian ini bertujuan menganalisis opinion shopping dan pengalaman Auditor terhadap penerimaan opini audit going concern pada perusahaan auditan. Teknik pengambilan sampel dalam penelitian ini adalah purposive sampling yaitu pimpinan perusahaan atau kepala keuangan (kepala accounting/manajer keuangan) yang sudah diaudit oleh Kantor Akuntan Publik di Kota Tangerang, yang memiliki Pengalaman minimal 2 tahun. Jumlah kuesioner yang dianalisis adalah 50 kuesioner. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi berganda. Berdasarkan h...

JRB-Jurnal Riset Bisnis, 2019

This study aims to determine and analyze the influence of the application of e-filing systems, ta... more This study aims to determine and analyze the influence of the application of e-filing systems, tax knowledge, and tax awareness to tax compliance. This study uses primary data obtained from questionnaire data distributed to respondents who are required to tax individuals who carry out free business activities at the Bintaro Trade Center (BTC). The sampling technique uses purposive sampling. The analysis technique uses multiple linear regression analysis. The results of this study indicate that simultaneously, the variable implementation of e-filing systems, knowledge of taxation and awareness of taxpayers on tax rates. Application of e-filing system and awareness of taxpayers to mandatory obligations, while knowledge of taxation does not involve taxpayer obligations.

sustainability reporting, critical paradigm, upstream oil, and gasThe operating activities of the... more sustainability reporting, critical paradigm, upstream oil, and gasThe operating activities of the upstream oil and gas industry directly impact the environment. This industry faces significant social challenges and directly impacts the environment. Many Reputable international sustainability institutions organize sustainability awards. However, community conditions do not have a positive impact on sustainability practices. There are vari-ous serious violations related to sustainability, environmental pollution, multiple cases of cor-ruption, human rights, and other violations. In contrast, the companies receiving this award also received inspection findings of violations committed by The Audit Board of the Republic of In-donesia. This study uses critical discourse analysis that begins with phenomena related to viola-tions of sustainability reporting from scientific journals and other references using a systematic literature review approach over the last ten years. It produces a crit...

BALANCE: Jurnal Akuntansi, Auditing dan Keuangan, 2018

This study aims to demonstrate empirically the effect of perception understanding taxpayers, usef... more This study aims to demonstrate empirically the effect of perception understanding taxpayers, usefulness, ease of use and satisfaction of taxpayers to use the e-filing system. This study uses a survey of the taxpayers of employees who are registered in the Tax Office Primary Cengkareng. There are 400 questionnaires distributed, 390 back, and the 385 questionnaires that could be analyzed. The result of this study indicates that the usefulness and satisfaction of taxpayers empirically effect on use e-filing system for individual taxpayers. While perception understanding taxpayers and ease of use have no effect on use e-filing system for individual taxpayers.

Jurnal Akuntansi Bisnis, 2018

ABSTRACT: The main purpose of this study to have evidence empirically the effect of Cyber Crime o... more ABSTRACT: The main purpose of this study to have evidence empirically the effect of Cyber Crime on Cyber Security Compliance in Financial Sector. Independent variables used in this study are hacking, phishing, malware. While the dependent variable in this study is the cyber security compliance in financial sector. This study uses a survey on the Bank Office in Jakarta area which are the respondents on this study are IT Staff. Data collected by spreading questionnaire with convenience sampling method. There are 367 questionnaires distributed, 367 back, and the 367 questionnaires that could be analyzed. Data processing is performed by using descriptive statistical tests, validity, reliability test, classic assumption test, test the coefficient of determination, test multiple linear regression analysis and hypothesis testing with the help of Statistical Product and Service Solution (SPSS) version 21 and Microsoft Excel 2013. The results of this processing indicates that hacking empiric...

Jurnal Tata Kelola & Akuntabilitas Keuangan Negara, 2019

Jurnal Profita, 2018

The banking system will run well if all parts work well and synergize according to the function, ... more The banking system will run well if all parts work well and synergize according to the function, the Internal Auditor has clear and legal authority to carry out the internal control and control functions. The quality of internal audit will be one of the benchmarks of whether a banking system can work well or not. The quality of good internal audit is the implementation of competence, ethics, and maximum work experience. The purpose of this study is to determine how much influence ethics competence, and work experience on internal audit quality partially. Data collection techniques in the study were questionnaires tested through descriptive analysis and multiple linear regression. The population in this study are the Internal Auditors at conventional bank in Tangerang City.The results showed that Competence partially positively influence the Quality of

Management review quarterly, Sep 1, 2022

Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat, 2022

Metode pembayaran elektronik, utamanya pembayaran menggunakan smartphone secara signifikan mening... more Metode pembayaran elektronik, utamanya pembayaran menggunakan smartphone secara signifikan meningkatkan efisiensi pembayaran dibandingkan dengan metode pembayaran konvensial. Fintech payment dilakukan secara online sehingga tidak menyita banyak waktu dan dapat mengurangi biaya transaksi. Layanan fintech payment memungkinkan konsumen, penjual, dan pihak lain yang terkait untuk mendapatkan informasi dan melakukan kegiatan pembayaran secara cepat, mudah, tanpa Batasan. Penyelenggaraan kegiatan teknologi finansial yakni meliputi sistem pembayaran, pendukung pasar, manajemen investasi dan manajemen resiko, pinjaman, pembiayaan dan penyedia modal, dan jasa finansial lainnya. Tim PKM FEB Universitas Mercu Buana (FEB UMB) Jakarta melaksanakan program berseri Pengabdian Kepada Masyarakat (PKM) yang diselenggarakan bekerjasama dengan Kelurahan Meruya Utara Jakarta Barat, tanggal 09 Februari 2022. Kegiatan PPM diselenggarakan secara hybrid di tengah Pandemi Covid-19 mengusung tema Keberlangsun...

An environmental issue is one of the subjects and cannot stand alone, but associated with other p... more An environmental issue is one of the subjects and cannot stand alone, but associated with other problems such as poverty, good corporate governance, economic, financial and social. Therefore, the treatment requires a contribution from various parties, government, business, or a group or community of people who care about the environment. Environment need to be preserved so that it remains capable of supporting the implementation of sustainable business and a growing business in all areas. The purpose of this study was to analyze how far the environmental accounting applied in Manufactures Company in Tangerang This research is the development of pre-existing research; these study populations are manufactured company in Tangerang. The method used by researcher in this study sample selection was purposive sampling. The data analysis technique in this study is multiple regression analysis The results showed there is insignificant relationship between green finance, green report, green p...