https://journal.accountingpointofview.id/index.php/povraa/issue/feed Point of View Research Accounting and Auditing 2022-08-08T02:32:35+00:00 Chief Editor journalpovraa@gmail.com Open Journal Systems <p style="background-color: #ffffff; text-align: justify; font-size: 13px; color: black; /*! */height: 155px; padding-top: 1px; margin-top: 1px; margin-bottom: 1px; width: 600px;"><strong>Point of View Research Accounting and Auditing is an open access with e-ISSN number <a href="https://drive.google.com/file/d/1QInCkYe7BqLwVDsFjDaLkt6879vsRbFE/view?usp=sharing" target="_blank" rel="noopener">2722-7820</a>. This Journal published in (January, April, July and October). The scope of journal is: Accounting and Auditing Fraud, Taxation, Financial Accounting, Accounting Management, Public Accounting and Systems</strong><strong>, Sharia Accounting, Small and Medium Business Accounting, About Accounting Technology, Auditing, Professional Ethics, Intellectual capital, Behavioral accounting, Forensic accounting and audit, Accounting education. </strong></p> <hr> https://journal.accountingpointofview.id/index.php/povraa/article/view/183 The Role of Internal Audit in Improving the Implementation of Good Corporate Governance Principles 2022-08-08T02:32:35+00:00 Muhammad Adil muh.adil@unismuh.ac.id <p>This study aims to consider the role of internal audit or SPI as a strategic business partner as part of an organization that conducts testing and ensures the management of company activities to support and improve the imple-mentation of good corporate governance. Expectation’s stakeholder and explain the performance of the GCG Principles at PT. BNI (Persero), Tbk Makassar Regional Office. The analytical method used in this research is the descriptive qualitative research method, which provides an overview of how the role of internal audit can improve the application of the principles of good corporate governance at PT. BNI (Persero), a regional office of Tbk Makassar, is supported by providing several direct surveys to respondents. The types of data used are primary data and secondary data. Preliminary data was obtained by interviewing respondents to send surveys and quotations one week later—secondary data from company documents relevant to the object of research. The results of this study indicate that the role of internal audit can improve the application of the principles of good corporate governance. The first evaluation shows that the role of internal audit is very effective, the second evaluation shows that the implementation of the principles of good corporate governance has been realized. The third evaluation shows that internal audit plays a significant role in improving the application of the principles of good corporate governance. The results of this study are used as input or consideration for companies in improving the quality of the role of internal audit in line with the increasing application of GCG principles. The results of this study can also be used for other researchers and parties who need it as a source of reference and information that can later be used for further research.</p> 2022-03-25T00:00:00+00:00 Copyright (c) 2022 Point of View Research Accounting and Auditing https://journal.accountingpointofview.id/index.php/povraa/article/view/190 The Effect of the Fraud Triangle on Academic Fraud in Accounting Students 2022-08-08T02:32:20+00:00 Nurhidayah Nurhidayah nurhidayah@unsulbar.ac.id Riana Anggraeny Ridwan rianaanggraenyridwan14@gmail.com <p>This study aims to determine the effect of pressure, opportunity, and rationalization on academic fraud in accounting students at the University of West Sulawesi. The population in this study consisted of 462 accounting students, and the sample in this study consisted of 82 respondents with the sampling process carried out by the Slovin method. The data collection method in this research is using a questionnaire, and the data analysis method used is multiple regression analysis with the stages of testing to be carried out, namely descriptive statistical tests, data quality tests consisting of (validity test, reliability test), assumption test definitive test consisting of (normality test, multicollinearity test, heteroscedasticity test) and hypothesis testing which was carried out through partial regression test (t-test) and simultaneous test (F-test). This study indicates that simultaneously, pressure, opportunity, and rationalization together have a positive and significant effect on academic fraud in accounting students at the University of West Sulawesi. However, partially, pressure has no insignificant impact on the academic fraud of accounting students at the University of West Sulawesi. In contrast, opportunity and rationalization positively and significantly affect academic fraud in accounting students at the University of West Sulawesi.</p> 2022-04-14T16:57:28+00:00 Copyright (c) 2022 Nurhidayah Nurhidayah, Riana Anggraeny Ridwan https://journal.accountingpointofview.id/index.php/povraa/article/view/191 The Effect of Auditor Competence and Independence on the Quality of Audit Results 2022-08-08T02:32:04+00:00 Wahyuni wahyuni@unismuh.ac.id Nurul Fuada nurulfuada@unismuh.ac.id <p>This study aims to determine and describe the effect of competence and independence on the quality of audit results. This study uses a quantitative method by distributing questionnaires to auditors at the BPK-RI Representative Office of South Sulawesi Province, with 38 auditors as respondents. The data used in this study are primary data and secondary data. The sampling method used is non-probability with purposive sampling type. The analysis method uses multiple regression with the help of SPSS for Windows software. The results of this study indicate that the competence and independence variables have a positive and significant effect on the quality of audit results. The results of this study are used as input for the leadership of the BPK-RI Representatives of South Sulawesi Province to maintain and improve the quality of their work. The results of this study can also be used for researchers and further researchers and parties who need it as a source of reference and useful information in adding insight into issues related to the quality of audit results in the public sector.</p> 2022-04-14T17:52:46+00:00 Copyright (c) 2022 Wahyuni, Nurul Fuada https://journal.accountingpointofview.id/index.php/povraa/article/view/211 Effect of Security and Confidentiality and Readiness of Information Technology on the Use of E-filing 2022-06-19T13:46:02+00:00 Endang Winarsih endang.winarsih@unismuh.ac.id Muhammad Adil muh.adil@unismuh.ac.id Idra Wahyuni idrawahyuni.idris@unismuh.ac.id <p>This study aims to examine the impact of security and confidentiality, as well as the readiness of information technology, on individual taxpayers' use of e-filing at KPP Pratama South Makassar. This study's population consists of taxpayers registered as e-filing at KPP Pratama Makassar Selatan, with a sample size of 100 individuals drawn from the solvent formulation. This study utilized primary data collected through the distribution of questionnaires to all respondents. The collected data will be subjected to four stages of testing analysis. The initial step involves conducting descriptive statistical tests. The second stage is the evaluation of research instruments (a validity and reliability test). The third phase consists of the classical assumption test (normality test, multicollinearity test, heteroscedasticity test, linearity test). The fourth step is to test all hypotheses proposed in this study, which will be demonstrated using the coefficient of determination, and partial and simultaneous tests. The results indicated that the Security and Confidentiality variable had a positive and statistically significant influence on the use of the e-filing system, indicating that the greater the security and confidentiality, the greater the use of e-filing. Similarly, the Information Technology Readiness variable has a positive and significant influence on the use of the e-filing system. This means that the greater the perception of Information technology readiness in accessing the e-filing system, the greater the use of e-filing.</p> 2022-04-30T00:00:00+00:00 Copyright (c) 2022 Point of View Research Accounting and Auditing https://journal.accountingpointofview.id/index.php/povraa/article/view/212 The Effect of Tax Planning and Deferred Tax Expense on Earnings Management 2022-07-01T08:27:20+00:00 Subhan Subhan subhan.subhan@umi.ac.id <p>This study examines tax planning and deferred tax expense on earnings management. The population in this study includes all manufacturing companies that publish annual financial reports that are audited and published on the Indonesia Stock Exchange (IDX) from 2015 to 2017. While the sample in this study was determined using the purposive sampling method, namely the determination of pieces based on specific criteria, to obtain a selection of 20 companies. The data in this study comes from secondary data in the form of financial reports from manufacturing companies listed on the Indonesia Stock Exchange from 2015 to 2017. The data collection technique used is documentation. The data collected will be analyzed by descriptive statistical analysis method, and hypothesis testing is carried out multivariate using logistic regression test (Hosmer and Lemeshow's goodness of fit test), coefficient of determination test (R2), individual parameter significance test, and partial correlation test. The results show that tax planning has a positive and insignificant effect on earnings management; the higher the tax planning, the more excellent the opportunity for the company to carry out earnings management (and vice versa) even though the effect is weak, meaning that many other factors determine the occurrence of earnings management, as well as the tax burden. The deferred tax has a positive and insignificant effect on the probability of the company doing earnings management, meaning that with every increase in deferred tax expense, the likelihood of the company doing earnings management will increase (and vice versa).</p> 2022-04-30T00:00:00+00:00 Copyright (c) 2022 Point of View Research Accounting and Auditing