Suchergebnisse

This study empirically aims to analyze the influence of government internal control system and internal monitoring on fraud prevention and its implications on the quality of local financial statements. The data in this study were 89 respondents of local government officials in the city of Bogor and Depok. The methodology using multiple linear regression analysis. The results of the study showed the internal control system positively affects fraud prevention, on the other hand the internal monitoring has no effect on fraud prevention. Fraud prevention has a positive effect on the quality of financial statements. While the government internal control system has a negative effect, the internal monitoring has a positive effect on the quality of local financial report. Government internal control system indirectly affects the quality of local financial statements through fraud prevention, whereas the internal control directly affects the quality of local financial statements through fraud prevention. The result also indicate the fraud prevention has a greater impact on the quality of local financial statements. Internal control system might be minimized fraud and possibility of error. It indicates that fraud prevention support the quality of local financial reporting.

This study aims to analyse the effect of tax compliance and earnings quality on financial performance. Information on financial performance is needed by management for evaluating and determining targets, while external parties use it for various purposes. Several studies have found the effect of tax and earnings quality on corporate financial performance, with different results. Using 332 Indonesian and Thai manufacturing companies from 2014 to 2017 as a sample, this study did not find the effect of earnings quality on financial performance. In addition, a significant effect of tax compliance was found on financial performance. This result explains that tax has an important role in the sustainability business, therefore that management attention is needed in tax policy making so that it does not have a negative impact on the company. With the finding that tax compliance has a negative effect on financial performance, it is clear that there are still many taxpayers who have not utilized the taxation facilities from the government that should support the company's financial performance.