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All Journal Jurnal Akuntansi dan Pajak Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) ACCRUALS (Accounting Research Journal of Sutaatmadja) JASS (Journal of Accounting for Sustainable Society) Jurnal Akuntansi dan Keuangan TSARWATICA (Islamic Economic, Accounting, and Management Journal) Mestaka: Jurnal Pengabdian Kepada Masyarakat Journal of Taxation Analysis and Review
Icih Icih
Program Studi Akuntansi, Sekolah Tinggi Ilmu Ekonomi Sutaatmadja
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Languange, Linguistic, Communication & Media Mechanical Engineering Social Sciences Other

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PENGARUH ROTASI KAP, AUDIT FEE, AUDIT TENURE, KINERJA KEUANGAN, KOMITE AUDIT TERHADAP KUALITAS AUDIT Dandi Nursihab; Icih Icih
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 6, No 2 (2022): April
Publisher : Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/jsikap.v6i2.728

Abstract

Sepanjang tahun 2019 di Malaysia terjadi beberapa kasus yang melibatkan KAP, rendahnya kualitas audit mengakibatkan kerugian bagi banyak stakeholder. Tujuan penelitian ini adalah untuk menganalisis pengaruh rotasi KAP, audit fee, audit tenure, kinerja keuangan, komite audit terhadap kualitas audit. Penelitian ini menggunakan pendekatan kuantitatif. Dengan data sekunder yang diperoleh dari website Bursa Malaysia. Pengambilan sampel menggunakan simple random sampling sebanyak 30 perusahaan manufaktur selama periode 2016-2019. Data diolah menggunakan Program SPSS versi 22 dan Microsoft Excel. Berdasarkan hasil analisis yang dilakukan bahwa rotasi KAP, audit tenure, kinerja keuangan dan komite audit tidak berpengaruh signifikan terhadap kualitas audit. Sedangkan variabel Audit fee berpengaruh signifikan terhadap kualitas audit. Periode penelitian ini hanya mencakup 4 tahun penelitian dengan sampel sebanyak 30 perusahaan. Nilai Adjusted R2 yang rendah yaitu sebesar 6,4% menunjukkan bahwa masih banyak variabel lain yang memiliki kontribusi besar dalam mempengaruhi kualitas audit.
ANALYSIS OF FACTORS AFFECTING AUDITOR SWITCHING (CASE STUDY ON MANUFACTURING COMPANIES LISTED ON THE MALAYSIA EXCHANGE FOR THE PERIOD OF 2019 AND 2020) Rizka Fitri Nuraini; Icih Icih
JASS (Journal of Accounting for Sustainable Society) Vol 4 No 01 (2022): JASS Edisi Juni 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v4i01.970

Abstract

The purpose of this study is to determine the effect of audit quality, firm size, and audit fees on auditor switching in manufacturing companies listed on the Malaysian Stock Exchange. The analysis used in this study is logistic regression analysis with a sampling technique that is purposive sampling. With this technique, 92 samples were obtained with audit quality results having a significant effect on auditor switching, while firm size and audit fee variables had no significant effect on auditor switching.
FACTORS AFFECTING SHARIAH AUDIT QUALITY IN ISLAMIC BANKING (Comparative Study of Islamic banking in Indonesia and Malaysia in 2017-2020) Icih Icih; Silvia Marcelina; Asep Kurniawan; Hazelin Falina Binti Rosli
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol 5 No 1 (2023)
Publisher : STIESA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the differences in the quality of sharia audits in Islamic banking in Indonesia and Malaysia based on the size of the sharia supervisory board, the size of the audit committee, the frequency of audit committee meetings, the reputation of public accounting firms, the specialization of the auditor industry and audit delays in Islamic banking in Indonesia and Malaysia during 2017-2020. This study uses quantitative data with the Mann Whitney U-test method. The results showed that there were differences in the quality of sharia audits in Indonesian and Malaysian Islamic banks based on the size of the sharia supervisory board, the reputation of public accounting firms, the specialization of the auditor industry and audit delays.
THE EFFECT OF PROFITABILITY, CREDIT RISK AND BOARD OF DIRECTOR ON INVESTOR TRUST WITH COMPANY SIZE AS MODERATION Trisandi Eka Putri; Icih Icih; Qurrota Ayuni
JASS (Journal of Accounting for Sustainable Society) Vol 5 No 01 (2023): JASS Edisi Juni 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v5i01.1102

Abstract

This study aims to determine the factors that influence investor confidence in Indonesian banking. The data used in this study were obtained from the financial statements of banking companies published in 2016-2020. This study hypothesizes profitability, credit risk, independent board of commissioners as independent variables and investor confidence as the dependent variable and firm size as a moderating variable. This research is located on the Indonesia Stock Exchange (IDX). The sampling method used purposive sampling technique. Research data obtained through non-participant observation method with secondary data collection. Analysis of research data using multiple linear regression with SPSS application. The results of this study indicate that profitability has a positive effect on investor confidence, credit risk has a negative effect on investor confidence, the independent board of commissioners has a negative effect on investor confidence. Simultaneously all independent variables have a significant effect on the dependent variable.
THE EFFECT OF CFO NARCISSISM, POLITICAL CONNECTIONS, CEO AGE, MANAGERIAL OWNERSHIP AND PROFITABILITY ON AUDIT FEES Icih Icih; Dewita Febi Silviana
JASS (Journal of Accounting for Sustainable Society) Vol 5 No 01 (2023): JASS Edisi Juni 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v5i01.1103

Abstract

Audit fee is the cost incurred by the company for the services of examination of financial statements conducted by external auditors. The amount of audit fees in a company usually tends not to remain every year,this is because there are several factors that are considered in determining the high level of the audit fee. The study aims to test and analyze the influence of CFO narcissism, political connections, CEO age, managerial ownership,and profitability both partially and simultaneously on audit fees. This research is a quantitative study, The population used in this study is a company sector infrastructure, utilities and transportation listed on the Indonesia Stock Exchange for the period 2016 - 2020. The technique of determining the sample uses purposive sampling. The study used multiple linear regression analysis. The results showed that partially CFO Narcissism has a positive effect on audit fees, political connections have a positive effect on audit fees, CEO age has no effect on audit fees, managerial ownership has no effect on audit fees, profitability has a negative effect on audit fees. Audit. As well as CFO narcissism,political connections, CEO age, managerial ownership,and profitability influence simultaneously on audit fees.
WHY DID “JAWARA” SUBANG DISTRICS FINANCIAL REPORT GET AN UNQUALIFIED OPINION? Icih Icih
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 7 No 02 (2023): Accruals Edisi September 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v7i02.1108

Abstract

The flagship program of the Regent and Deputy Regent of Subang Districs in 2018-2023 is known as the 9 JAWARA Program (Jaya, Istimewa dan Sejahtera). One of the JAWARA programs is JAWARA NAGARA. One of JAWARA NAGARA's performance indicators is the acquisition of an Unqualified Opinion (WTP) from BPK RI. The audit opinion on the financial statements of Subang JAWARA Regency for the last 5 years (2018 to 2023) is Unqualified Opinion, while the previous three years (2015 to 2017) each received a Disclaimer and Qualified audit opinion, respectively. Two different conditions are interesting for research. This study aims to determine the effect of leadership commitment, regulation, code of ethics and socialization of regional financial accounting on the quality of JAWARA's financial statements, either partially or simultaneously. The population of this research is the regional apparatus organization of Subang Districs. The sampling method used is convenience sampling with 58 research samples. Hypothesis testing using multiple linear regression method. The results showed that leadership commitment, code of ethics and socialization of regional financial accounting had a significant positive effect on the quality of JAWARA's financial reports, while regulation had no effect. Simultaneously, leadership commitment, regulation, code of ethics and socialization of regional financial accounting affect the quality of JAWARA's financial reports.
THE EFFECT OF TAXPAYER'S KNOWLEDGE OF TAXATION REGULATIONS, KNOWLEDGE OF INFORMATION SERVICES FOR MOTOR VEHICLE TAX PAYMENT AND POLICE OPERATIONS ON COMPLIANCE WITH COMPLIANCE TAX Kalisma Ratna Apriani; Icih Icih; Asep Kurniawan
JTAR (Journal of Taxation Analysis and Review) Vol 1 No 1 (2019): Agustus
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v1i01.92

Abstract

Motorized vehicles are one type of local tax, but there are still many taxpayers of motorized vehicles that are not compliant in paying motor vehicle taxes. So efforts are needed that can increase motor vehicle taxpayer compliance, some efforts that can increase vehicle taxpayer compliance are by increasing knowledge about motorized vehicle taxation regulations, knowledge of motor vehicle tax payment services and inspection of police operations. This study aims to determine the influence of knowledge about tax regulations, knowledge of information on motor vehicle tax payment services and police operations on motor vehicle taxpayer compliance. The population used in this study is motor vehicle taxpayers registered in Subang Sub-district Social Security System. The sample selection technique uses incidental sampling. Anyone who happens to meet with a researcher can be used as a sample. The analytical tool used in this study is multiple logistic regression statistical regression. The results of this study indicate that knowledge of motorized vehicle tax regulation has no evidence that it can affect motor vehicle taxpayer compliance, knowledge of motor vehicle tax payment service information there is evidence that it can affect motor vehicle taxpayer compliance, and police operations have no evidence of taxpayer compliance motor vehicle
THE INFLUENCE OF THE E-SAMSAT PROGRAM, MOBILE SAMSAT, SAMSAT DRIVE THRU, TAX SOCIALIZATION AND MORAL OBLIGATION PROGRAM COMPIANCE ON MOTOR VEHICLE TAXPAYER COMPLIANCE REGISTERED WITH SAMSAT SUBANG Dinda Dwi Agista; Icih Icih; Asep Kurniawan
JTAR (Journal of Taxation Analysis and Review) Vol 3 No 1 (2022): Agustus
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v3i1.1202

Abstract

This study aims to determine the factors that influence the compliance of motor vehicle taxpayers either partially or simultaneously. The data used in this study is primary data by distributing questionnaires in the form of google form. The method used in sampling is non-probability sampling method, namely incidental sampling and the number of samples in this study were 200 respondents, who were the people of Subang or in this study the taxpayers of motorized vehicles in Subang Regency. The data was processed using the data quality test method, classical assumption test, multiple regression analysis, and hypothesis testing. The results showed that partially the mobile samsat, Samsat Drive Thru and Moral Obligation variables had a positive and significant effect on motor vehicle taxpayer compliance. While the e-Samsat program variables and tax socialization have no effect on motor vehicle taxpayer compliance. Simultaneously, the results showed that simultaneously the variables of the e-Samsat program, mobile samsat, Drive Thru samsat, tax socialization, and Moral Obligation had an effect on motor vehicle taxpayer compliance.
THE EFFECT OF TAX SERVICE QUALITY, TAX SANCTIONS, TAXPAYER AWARENESS AND THE USE OF TAX INCENTIVES ON TAX COMPLIANCE (Case Study on MSME Taxpayers in Subang District) Lina Putri Selina; Indah Umiyati; Icih Icih
JTAR (Journal of Taxation Analysis and Review) Vol 2 No 2 (2022): Februari
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v2i2.1210

Abstract

This study aims to determine the effect of tax service quality, tax sanctions, taxpayer awareness and the use of tax incentives on tax compliance with a case study on MSME taxpayers in Subang Regency. This study uses quantitative methods using primary data. Data collection techniques used questionnaires that were distributed online and offline. The population in this study are taxpayers who have MSME businesses located in Subang Regency. The sampling technique used was non- probability sampling using accidental sampling procedure with a total of 103 respondents. The data test analysis technique in this study uses data quality analysis consisting of validity and reliability tests, logistic regression tests, hypothesis testing using the Wald test (partial t test) and the Omnibus test of model coefficient (simultaneous f test). The results show that simultaneously the quality of tax services, tax sanctions, and taxpayer awareness have no significant effect on tax compliance. The use of tax incentives has a significant effect on tax compliance. However, simultaneously the quality of tax services, tax sanctions, taxpayer awareness and the use of tax incentives can simultaneously affect tax compliance.
THE EFFECT OF TAX AVOIDANCE, INTELLECTUAL CAPITAL, AND REAL EARNING MANAGEMENT ON FIRM VALUE Neng Susan Nurjanah; Indah Umiyati; Icih Icih
JTAR (Journal of Taxation Analysis and Review) Vol 4 No 2 (2024): Februari
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v4i2.1224

Abstract

The study aimed to determine the effect of tax avoidance, intellectual capital, and real earning management on firm value in consumer goods industrial sector companies listed on the Indonesia Stock Exchange in 2019-2021. This type of research is quantitative research. This study uses secondary data sourced from the official website of the Indonesia Stock Exchange, namely www.idx.co.id/. The population in this study are consumer goods industrial sector companies listed on the Indonesia Stock Exchange in 2019-2021, totalling 80 companies. The sampling method used is purposive sampling method. Based on predetermined criteria, a sample of 34 companies. The data analysis method used is descriptive statistical analysis, classical assumption test, multiple linear regression test, partial test, simultaneous test and coefficient of determination with SPSS 22 analysis tool. The result of this study indicate that (1) tax avoidance has no effect on firm value, (2) intellectual capital has a negative effect on firm value, (3) real earning management has a positive effect on firm value, and (4) tax avoidance, intellectual capital and real earning management jointly affect the value of the company.
Co-Authors Aes Sulastri Amelia Andini Ardela Soehartinah Gunawan Asep Kurniawan Dandi Nursihab Devi Citravury Dewita Febi Silviana Dinda Dwi Agista Dinda Nurliani Farida Rika Arini Hasbi Nurhidayat Hazelin Falina Binti Rosli Imas Sofiah Indah Umiyati Indri Dwidya Nurmalawaty Wat Irwan Fathurrahman Kalisma Ratna Apriani Lina Putri Selina Lintang Riyunti Lolha Gantika Muhamad Ramdan Gumelar Nenden Maulida Yuliawati Neneng Karyati Neng Susan Nurjanah Nisa Halimatusyadiah Nova Dwi Lestari Nova Nursafitri Nurul Adzra Nabilah Putri Utami Permata Hati Putri, Trisandi Eka Qurrota Ayuni Rijal Fadillah Rizka Fitri Nuraini Silvia Marcelina Sri Mulyati Suci Ramadani Vivian Nurul Insani Yanti Sumiyati Yuyun Yunengsih