Journal of Business, Accounting and Finance

The Impact Of Performance-Based Budgeting Implementation On The Performance Accountability Of Government Agencies (Studi Empiris Pada Bapenda Kabupaten Sumedang)

Fri, 31 Oct 2025 00:00:00 +0000

This study aims to determine the Implementation of Performance-Based Budgeting and Performance Accountability of Government Agencies and to determine how much influence the Implementation of Performance-Based Budgeting has on the Performance Accountability of Government Agencies at Bapenda Sumedang Regency. The research method used is a quantitative method with a Simple Linear Regression model. The sampling technique in this study used the purposive sampling method, while the data source was primary data by distributing questionnaires to 60 employees. The results showed that the variables had a positive and significant partial effect on the performance accountability of government agencies. The F value of 16.669 with a significance of 0.000 (<0.05) and R2 of 0.223 indicated that 22.3% of the variation in performance accountability of government agencies was explained by the implementation of performance-based budgeting. This study emphasizes the importance of implementing performance-based budgeting in supporting the performance accountability of government agencies

The Influence Of Competence And Internal Control System On Fraud In DPUTR Sumedang District

Muhammad Recky Alfirdaus, Ayi Srie Yuniawati, Anita Dwi Utami — Fri, 31 Oct 2025 00:00:00 +0000

Fraud cases in the public sector are increasing and have an impact on state losses and decreased public trust in government institutions. This phenomenon also occurs in local government agencies, including in project and financial management at the agency. This study aims to analyze the effect of competence and internal control system on fraud, both partially and simultaneously, at the Public Works and Spatial Planning Office of Sumedang Regency. This research uses a quantitative approach with a survey method. Data was collected through a questionnaire of 40 respondents with a saturated sample technique. The results showed that competence has a significant effect on fraud that employees with high competence have the ability to understand and exploit the system if not accompanied by integrity, as well as the internal control system has a significant effect the findings indicate that even though the internal control system has been implemented, fraud still occurs due to weak implementation and supervision, this shows that an internal control system that is administrative in nature is not sufficient to prevent fraud. Simultaneously, both variables have an effect on fraud prevention. This finding shows that the combination of the two can create an environment that allows fraud to occur if the internal control system is weakly implemented.

The Effect Of The Implementation Of Professional Ethics And Competence On The Accuracy Of Giving Auditor Opinions (Empirical Study at Public Accountant Office (PAO) In Bandung)

Erpi Rahman, Ahmad Andy Adinegara, Reja Nurfajar — Fri, 31 Oct 2025 00:00:00 +0000

Auditor is a profession of a person who has certain qualifications, where in the performance of his duties, the auditor is required to conduct an audit in accordance with the audit procedures performed. This study aims to determine and examine the effect of the implementation of professional ethics and competence on the accuracy of giving auditor opinions in the public accounting firm in Bandung. This study uses a quantitative approach because the symptoms of observations are converted into numbers that are analyzed using statistics. The population in this study were all auditors who worked at the Public Accounting Firm in Bandung using the purposive sampling method and amounted to 9 PAF. The data analysis technique used is multiple linear regression analysis. The results of this study show that the contribution of professional ethics and competence to the accuracy of the auditor's opinion is 77.5%. Furthermore, based on the results of hypothesis testing, it can be seen that the Sig. value of the Professional Ethics variable is 0.001 <0.05 and the t_count value is 3.470> 2.028. Thus, the professional ethics variable has a positive and significant effect on the accuracy of the auditor's opinion. Meanwhile, the Sig. value of the Competency variable is 0.005 <0.05 and the t_count is 2.976> 2.028. Thus, it can be concluded that the Competency variable has a positive and significant effect on the accuracy of auditor opinions. At the same time, professional ethics and competence have a positive and significant effect on the accuracy of the auditor's opinion.

The Influence Of Tax Knowledge And Information Technology On The Compliance Of Land And Building Taxpayers PBB-P2 (A Case Study In Surian Period 2021-2024)

Handi, Ryan Feryana Kurniawan, Syafira Mariana — Fri, 31 Oct 2025 00:00:00 +0000

Rural and Urban Land and Building Tax is a tax imposed on the ownership or use of land and buildings located in rural and urban areas.Tax plays an important role as the main source of state revenue used to fund various public expenditures, such as infrastructure, education, health, and security.The purpose of this study was to determine the effect of tax knowledge and information technology on the compliance of Rural and Urban Land and Building Tax (PBB-P2) both partially and simultaneously. The research method used is a quantitative descriptive approach method. Data collection techniques were obtained from the results of questionnaires and literature studies. The sample in this study were taxpayers in Surian District, Sumedang Regency, totaling 100 respondents. The analysis technique used was multiple linear regression analysis. The data collected were calculated using the SPSS 23 for Windows program. Based on the results of the data analysis, it can be concluded that partially tax knowledge has a positive effect on the compliance of rural and urban land and building taxpayers by 22.4% and information technology has a positive effect on the compliance of rural and urban land and building taxpayers by 32.2%. Simultaneously, tax knowledge and information technology have a positive influence on the compliance of rural and urban land and building taxpayers by 54.5% and the remaining 45.5% is influenced by other factors outside this research

Influencing the Decision to Use Factors BCA QR-ku

Winda Suherman, Indana Zulfa Sari, Tiana Fenny Krisdina — Fri, 31 Oct 2025 00:00:00 +0000

This study investigates the factors influencing the adoption of the QR-KU BCA menu, utilizing a modified Technology Acceptance Model (TAM) framework to analyze public perception of this new BCA feature. The research employs multiple linear regression, processing data collected via a Likert-scale questionnaire to examine the relationship between variables and usage intention. The findings reveal that Perceived Usefulness (PU) and Trust significantly affect Behavioral Intention to Use the QR-KU BCA service. This underscores the importance of clear perceived benefits and user confidence as primary drivers for the adoption of this digital payment service. These results offer strategic recommendations for BCA: focus on improving utility value and strengthening user trust to encourage wider feature adoption

The Effect of Tax Avoidance on Cost of Debt in Mining Companies Listed on the Indonesia Stock Exchange (IDX) for the 2021-2024 Period

Anggi Febrianti, Ayi Srie Yuniawati, Shofia Annisa Ratnasari — Fri, 31 Oct 2025 00:00:00 +0000

Tax avoidance is an activity that minimizes tax funds incurred by a company. This activity is legally effective, but goes against the government's efforts to increase state tax revenues. One of the tax avoidance practices that businesses can do is to implement external funds through debt costs. Debt costs are the rate of return arising from the company's debt transactions to external parties. This study attempts to determine the relationship between tax avoidance and debt costs in mining companies in 2021-2024. The data from this study use secondary data obtained from the Indonesia Stock Exchange for the period 2021–2024. The total sample used in this study was 84 samples. Sampling using purposive sampling technique. Data analysis using simple linear regression analysis using the SPSS 25 program. The results of the study indicate that the Tax avoidance variable has no effect on debt costs.

The Effect Of Company Size, Profitability And Audit Opinion On Audit Delay (Empirical Study on Manufacturing Companies Listed on the IDX in 2021-2023)

Rangga Wibisana, Erpi Rahman, Tiana Fenny Krisdina — Fri, 31 Oct 2025 00:00:00 +0000

In this study, the researcher discusses how much an impact a corporate entity that is late in reporting its financial statements to the public by using many measurement tools to further deepen the research conducted by the researcher, namely by using measurements such as company size, profitability (ROA, ROE, NPM and GPM), and audit opinions, this research method uses a quantitative method by searching for data and measuring data in the report financial data that has been published on IDX (Indonesia Stock Exchange) With the calculation of this data, we will find out how much influence the variables have on audit delays. This research will be very helpful for stakeholders such as managers, the community, investors and the government.

Profitability's Impact on Tax Avoidance in IDX-Listed Energy Firms (2021–2023 Study)

Endah Siti Noviana, Fahrul Alam Masruri, Tita Kartika — Fri, 31 Oct 2025 00:00:00 +0000

This study aims to see the Effect of Profitability on Tax Avoidance (Empirical Study of Oil, Gas and Coal Sub-sector Energy Companies Listed on the IDX in 2021 - 2023). This study uses a quantitative research method. The population in this study is the Oil, Gas and Coal Sub-sector Energy Companies Listed on the IDX in 2021 - 2023. The sample selection method used in this study is the purposive sampling method, where there are 10 oil, gas and coal sub-sector energy companies that meet the sample criteria with a 3-year observation method. The analysis methods used in this study include descriptive statistics, classical assumption tests (normality tests, multicollinearity tests, heteroscedasticity tests, autocorrelation tests), multiple linear regression analysis, hypothesis tests (t-tests and f-tests), and determination coefficient tests. Based on the test results, it shows that profitability (Return On Asset) with partial ETR measurement has no significant effect on tax avoidance as evidenced by the significance value of 0.420> 0.05 and the calculated t value <t table, which is -0.818 <2.051, so H1 is rejected. Profitability (Return On Equity) with partial ETR measurement has no significant effect on tax avoidance as evidenced by the significance value of 0.683> 0.05 and the calculated t value <t table, which is -0.413 <2.051, so H1 is rejected. Simultaneously, profitability (ROA and ROE) have a significant effect on tax avoidance with measurement using ETR as evidenced by the resulting sig value of 0.005 <0.05 and Fcount> Ftable, which is 6.467> 3.35, so H1 is accepted. This means that partially ROA and ROE on tax avoidance do not have a significant effect on oil, gas and coal sub-sector energy companies listed on the IDX in 2021-2023. While simultaneously profitability (ROA and ROE) on tax avoidance has a significant effect on oil, gas and coal sub-sector energy companies listed on the IDX in 2021-2023.

The Influence of Information Technology and Monitoring Systems on the Quality of Financial Reports at Bapenda Sumedang Regency

Maman Nurachman, Ayi Srie Yuniawati, Syarah Nur Fadlila — Fri, 31 Oct 2025 00:00:00 +0000

The term "quality of financial reports" describes a well-organized document that provides information that is simple to understand and can be used as a foundation for future decision-making. It shows the financial condition, transactional activities, and financial performance of local governments. Reliability, understandability, comparability, and relevance are all requirements for a high-quality financial report. The purpose of this study is to investigate how Bapenda's financial reports are affected by regional financial supervision and information technology. 62 respondents were given questionnaires as part of the study, which was carried out at the Sumedang Regency's Regional Revenue Agency (Bapenda). In this study, a quantitative methodology was used. SPSS version 27 was used to process the data, which included descriptive statistical analysis, tests for validity and reliability, and traditional assumption testing, such as tests for heteroscedasticity, multicollinearity, and normality. Multiple linear regression analysis, t-tests, F-tests, and coefficient of determination tests were used to test the hypotheses. Information technology and financial oversight both have a favorable impact on the quality of financial reporting, according to the results of the partial test (t-test). Furthermore, the simultaneous test (F-test) showed that both factors work together to improve the caliber of financial reporting. These results imply that raising the caliber of local government financial reports is facilitated by advancements in financial supervision and information technology

Influence of Accountability and Transparency on the Quality of Financial Reports At The BKAD Sumedang

Aa Kartiwa, Sherlina Rostianna, Fanji Farman — Fri, 31 Oct 2025 00:00:00 +0000

This study aims to determine the effect of Accountability and Transparency on the Quality of Regional Financial Reports. The object of this study is the Regional Finance and Asset Agency of Sumedang Regency. This study is quantitative and uses primary data. The data collection method uses the Non Probability Sampling technique with the Purposive Sampling method, by distributing questionnaires to 42 respondents as samples. The analysis technique used is multiple linear regression analysis, hypothesis testing, correlation coefficient testing and determination coefficient using IBM SPSS version 25. Based on the results of partial hypothesis testing with the t test for the accountability variable from the significance value of 0.002<0,05 with a ttest coefficient of 3.404> ttable 2.02269 and the transparency variable shows a significance value of 0.000<0,05 with a ttest coefficient of 5.779> ttable 2.02269 which means that accountability and transparency of financial reports have a positive and significant effect on the quality of regional financial reports. Meanwhile, simultaneously with the f test, it shows that the significance value is 0.001<0,05 with a calculated f coefficient of 95.778>f table 3,2380 , which means that the accountability and transparency of financial reports have a positive and significant effect simultaneously on the quality of regional financial reports.