Nurkholis

The study aimed to examine the effect of regulatory pressure and competence on the application of accrual-based accounting through organizational culture. This research was conducted at the Central Maluku and South Maluku Regency regional work unit, Maluku Province. The sampling technique utilized in this study was proportionate stratified random sampling. There were 102 respondents from 17 SKPD, and 6 respondents were from each SKPD. Research result exhibited that regulatory pressure, competence, and organizational culture significantly influence the application of accrual-based accounting. The organizational culture successfully mediates the influence of regulatory pressure and competency on the application of accrual-based accounting. This research model differs from previous research, namely on the development of research models by incorporating organizational culture as a media variable. Previous studies only explained the model partially the relationship of regulatory pressure, competency, organizational culture to the application of accrual-based accounting, while in this study the variables were explained in a new model unit.

The purpose of this paper is to present the results of a meta-analysis of the relationship between determinant factors and tax evasion based on deterrence approach. Using the meta-analysis method, each statistical result of empirical studies is converted into r-pearson as standardized effect size, and then synthesized into a mean effect size in order to increase power and to resolve uncertainty. Theoretically, increasing audit, tax rate and tax penalty will decrease tax evasion. However, the results show that only tax rate has a significant impact on tax evasion. Synthesizing totally 478 outcomes from articles published between 1978 and 2018, there is a robust conclusion that decreasing tax rate is an effective tool in combating tax evasion. On the other hand, audit and penalty are not significant in influencing tax evasion. In addition, the results of heterogeneity analysis suggest that national culture and income level of the country are useful in explaining the impact of audit, tax rate and tax penalty on tax evasion. These findings should be of interest to policymakers. First, instead of sacrificing more resources in conducting audit or imposing more penalty, tax authorities should consider setting the tax rate as low as possible to diminish tax evasion. Second, considering that culture and income level influence the impact of audit and penalty on tax evasion, policymakers should consider national cultural values and income level condition when designing audit techniques and setting penalty structures.

This study investigates the influence of the independent board of commissioners and audit committee on earnings management to achieve earning targets in Indonesian banking. The research sample was drawn from 33 banks listed on the Indonesia Stock Exchange from 2012 to 2022 to evaluate the time frame of the study and its relevance to current banking trends in Indonesia, as well as to examine the data sources used and their reliability. The data analysis method used in this study is a dummy variable regression model. The findings reveal significant insights into the motivations behind earnings management practices. Specifically, this study finds that managers engage in earnings management to meet profit targets, thereby signaling strong performance to stakeholders and potentially securing bonuses. Notably, the influence of corporate governance structures varies: while the independent board of commissioners demonstrates no significant effect on earnings management (p = –0.01), the audit committee plays a pivotal role, significantly influencing earnings management practices (p = –0.017). Moreover, the analysis uncovers that company size has a significant impact on earnings management (p = 0.002), while return on assets (ROA) does not. This study provides empirical evidence demonstrating the efficacy of audit committees in curbing managerial incentives for earnings management to meet targets. Furthermore, by quantifying the influence of corporate governance mechanisms and firm characteristics on earnings management, this study sheds light on key dynamics in the Indonesian banking industry.

Type of the article: Research Article

Abstract
The performance of public hospitals in Indonesia is becoming critical amid demands for high-quality care and resource constraints. The role of accreditation and managerial innovative capabilities (MIC) in driving performance, including through quality of care, still requires empirical evidence. This study aims to examine the influence of accreditation and MIC on Indonesian public hospital performance through service quality as a mediating variable. This study uses a quantitative survey-based approach, involving 136 respondents from various Public Service Agency hospitals in Indonesia. Data were collected from September 2024 to January 2025 using a combination of Google Forms and direct surveys conducted at public hospitals. Data were analyzed using SMART-PLS. The findings show that accreditation has a positive and significant influence on hospital performance (β = 0.499, t = 6.367, p = 0.000), as well as on service quality (β = 0.724, t = 20.477, p = 0.000). Service quality has a positive effect on performance (β = 0.417, t = 5.689, p = 0.000). Testing of indirect effects revealed partial mediation, meaning that accreditation influences hospital performance through service quality (β = 0.302, t = 6.046, p = 0.000). Surprisingly, however, MIC did not have a significant effect on hospital performance (β = 0.002, t = 0.035, p = 0.486). The R-squared value of 0.726 indicates moderate-to-substantial explanatory power. Thus, these findings confirm that the impact of accreditation becomes more meaningful when standards are internalized into continuous service quality improvements, making service quality important for enhanced hospital performance.

Acknowledgment
We acknowledge the support funding for the publication of this study from Endowment Fund for Education Agency LPDP Ministry of Finance of Republic Indonesia, Center for Higher Education Funding and Assessment (PPAPT), The Indonesian Education Scholarship Beasiswa Pendidikan Indonesia (BPI) Ministry of Higher Education, Science, and Technology of Republic Indonesia, awarded to Dahlia.