A B S T R A KPenelitian ini bertujuan untuk mengetahui pengaruh perencanaan pajak dan kepemilikan manajerial terhadap nilai perusahaan dengan transparansi perusahaan sebagai variabel moderasi. Penelitian ini menggunakan laporan tahunan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2015-2017. Teknik analisis yang digunakan dalam penelitian ini yaitu deskriptif statistik, analisis regresi linear regresi linear berganda. Hasil pengujian ini menunjukkan perencanaan pajak berpengaruh positif terhadap nilai perusahaan, kepemilikan manajerial berpengaruh negative terhadap nilai perusahaan, dan transparansi perusahaan memoderasi hubungan antara perencanaan pajak dan kepemilikan manajerial terhadap nilai perusahaan. Hal ini di karenakan banyak informasi yang diungkapkan oleh manajemen pada laporan keuangan atau tahunannya, maka pemilik perusahaan dan investor dapat lebih mengetahui kondisi peusahaan yang sebenarnya.Kata Kunci: Perencanaan Pajak, Kepemilikan Manajerial, Nilai Perusahaan, Transparansi PerusahaanA B S T R A C TThis study aims to determine the effect of tax planning and managerial ownership on firm value with company transparency as a moderating variable. This study uses annual reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. The analysis technique used in this study is descriptive statistics, multiple linear regression. The results of this test indicate tax planning has a positive effect on firm value, managerial ownership has a negative effect on firm value, and corporate transparency moderates the relationship between tax planning and managerial ownership of firm value. This is because there is a lot of information disclosed by management in its financial or annual reports, so that company owners and investors can better know the real condition of the company.Keywords: Tax Planning, Managerial Ownership, Corporate Value, Corporate Transparency

Cheating is usually the most common we encounter in the business world, but we do not rule out the possibility of cheating we can also find in the world of education. This study aims to analyze the effect of machiavellian traits, professional commitment, and gender as moderating variables on academic cheating intentions. This research was conducted at the Satya Wacana Christian University's economics and business faculty with purposive sampling techniques. The analysis technique used is multiple regression analysis and moderation analysis techniques. The results of this study indicate that machiavellian traits have a positive effect on academic cheating intentions, and professional commitment does not affect the intention of academic fraud. Besides, gender also weakens the machiavellian relationship and professional commitment to academic cheating intentions

Penelitian ini bertujuan untuk mengetahui pengaruh pengalaman kerja, skeptisme profesional, dan tekanan waktu terhadap pendeteksi fraud pada BPKP (Badan Pengawasan Kuangan dan Pembangunan) Jawa Tengah. Penelitian ini menggunakan pendekatan deskriptif kuantitatif, dimana kuesioner digunakan sebagai instrumen penelitian. Teknik sampel yang digunakan yaitu saturated sampling sehingga diperoleh 45 sampel auditor internal BPKP sebagai responden dalam penelitian ini. Teknik analisis yang digunakan analisis linear berganda. Analisis ini meliputi: uji validitas dan realibilitas, uji asumsi klasik, uji hipotesis. Hasil dari penelitian ini menunjukkan bahwa pengalaman kerja dan skeptisme profesional memiliki pengaruh positif yang signifikan terhadap pendeteksi fraud tetapi untuk variabel tekanan waktu memiliki pengaruh negatif yang signifikan terhadap pendeteksi fraud pada BPKP Jawa Tengah.

Recenty, whistleblowing has become an important subject for organizations because it enables individuals to disclose any regulation’s irregularities and frauds in their organization and report those irregularities and frauds to their superior. Whistleblowing can be supported many factors, among them are organizational justice and ethical climate. Organizational justice consists of distributive justice, procedural justice and interactional justice, while ethical climate consists of egoism, benevolence and principle of ethical climate. This research was conducted to examine employees’ tendencies to show their whistleblowing intentions when faced with organizational justice and ethical climate. Laboratory study was used as the type of this research that was administered at one of private universities in Yogyakarta and this research used 115 bachelor students majoring in accounting as the subjects of this research and generated 63 usable data. This research used 3x3 between subjects experiment as the design of the research and manipulated organizational justice and ethical climate. The results show that subjects who experienced distributive justice and benevolence of ethical climate had higher employees’ tendencies to show whistleblowing intentions than subjects who experienced procedural justice and interactional justice and ethical climate of egoism and ethical climate of benevolence .

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