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All Journal Jurnal Ekonomi Jurnal ULTIMA Accounting Ultima Management : Jurnal Ilmu Manajemen Jurnal Muara Ilmu Ekonomi dan Bisnis Jurnal Paradigma Akuntansi Journal Research of Social Science, Economics, and Management e-Jurnal Apresiasi Ekonomi International Journal of Application on Economics and Business Jurnal Serina Abdimas
Daryatno, Andreas Bambang
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences

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Journal : Jurnal ULTIMA Accounting

 1 
FAKTOR-FAKTOR YANG MEMENGARUHI OPINI AUDIT MODIFIKASIAN GOING CONCERN Tjong, Louvin Lesmana; Daryatno, Andreas Bambang
Ultimaccounting Jurnal Ilmu Akuntansi Vol 16 No 2 (2024): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v16i2.3688

Abstract

Abstract— The COVID-19 pandemic (2020-2022) had a significant impact on the hotel, restaurant, and tourism sectors, affecting the survival of many businesses. During this period, government-imposed restrictions on social movement led to the closure or bankruptcy of several companies. This research aims to provide empirical evidence regarding the influence of auditor quality, company growth, and company size on going concern modified audit opinions. The study focuses on companies within the hotel, restaurant, and tourism subsectors listed on the IDX between 2020 and 2022. Using purposive sampling, 72 data points were selected for analysis. Logistic regression analysis, performed with SPSS version 25, revealed that auditor quality, company growth, and company size had no significant effect on going concern modified audit opinions. This finding suggests that both Big Four and non-Big Four audit firms play an important, similar role in assessing and reporting on going concern issues. Auditors present an accurate view of a company’s status, without being influenced by pandemic conditions. A decline in sales during the pandemic does not necessarily indicate financial distress, as management can still effectively manage assets to ensure business survival. This research serves as a reference for managers to make informed decisions during difficult times and helps investors and stakeholders carefully assess risks when considering investments or providing loans. Keywords: Auditor Quality; Company Growth; Company Size; Going Concern Modified Audit Opinions
THE EFFECT OF FISCAL COMPETENCE, TAX SOCIALIZATION AND TAX JUSTICE ON TAXPAYER COMPLIANCE Daryatno, Andreas Bambang; Santioso, Linda
Ultimaccounting Jurnal Ilmu Akuntansi Vol 17 No 1 (2025): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v17i1.4245

Abstract

Abstract— The tax ratio in Indonesia refers to the comparison between tax revenues and a country's Gross Domestic Product (GDP), indicating the size of the tax portion of the national economy. In recent years, Indonesia's tax ratio has tended to stagnate. The development of Indonesia's Tax Ratio in 2021 was 9.1%, in 2022 was 10.4%, in 2023 was 10.21% and in 2024 was 10.31%, lower than in 2023. This study aims to find empirical evidence of the influence of tax competence, tax socialization and tax fairness on taxpayer compliance. The sample selection technique in this study uses convenience sampling. Data processing using the Smart PLS program. The results of this study provide empirical evidence that tax competence and tax justice have no influence on taxpayer compliance, while tax socialization has an influence on taxpayer compliance. The implications of this research, tax officials can no longer act oppressively or arbitrarily against taxpayers. The digitalization of the tax system allows taxpayers to better understand and fulfill their tax obligations. The tax authorities' competence is no longer dominant, as taxpayers are given greater access compared to the old tax system. Through continuous tax outreach and easy access to tax information, taxpayers can access tax information via various platforms, which provides a sense of trust for taxpayers. Although there is a perception of injustice that triggers psychological impacts, such as dissatisfaction or an inability to see the correlation between tax payments and benefits received. Tax money is not used to save government companies, where there is a lot of mega-corruption that hurts the public as taxpayers. Keywords: Taxpayer Compliance, Tax Competence, Tax Socialization, Tax Justice
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DENGAN PREFERENSI RISIKO SEBAGAI VARIABEL MODERASI Daryatno, Andreas Bambang
Ultimaccounting Jurnal Ilmu Akuntansi Vol 13 No 2 (2021): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v13i2.2177

Abstract

Abstract - The tax target from the government has never been achieved, previous research has shown inconsistencies between researchers, and the economic sector has declined due to the COVID-19 pandemic. Whether the current state of the COVID-19 pandemic will produce consistent or inconsistent results if research is carried out on compliance with fulfilling obligations in paying taxes. The purpose of this study is to obtain empirical evidence regarding the effect of understanding tax regulations, tax sanctions, and service of tax officials on taxpayer compliance with risk preference as a moderating variable. This study used 104 samples through simple random sampling method. The data used is primary data in the form of questionnaires distributed to individual taxpayers in Jakarta. Data processing in this study using the Smart Pls3 program. The results showed that prior to moderating the understanding of tax regulations and services of tax officials had an effect on taxpayer compliance, while tax sanctions had no effect on taxpayer compliance. After moderating with the risk preference variable statistically resulted in the understanding of tax regulations, the service of the tax authorities strengthened even though it had very little effect on taxpayer compliance. Meanwhile, the tax sanctions variable could not predict positively on taxpayer compliance, meaning that the risk preference variable was not statistically proven to be able to moderate . From the empirical results above, it shows that the Directorate General of Taxes should focus more on providing education, socialization in an effort to increase the understanding of taxpayers so that awareness arises in paying taxes and participating in mutual cooperation in building the Indonesian nation to achieve mutual prosperity. Keywords: Risk Preference; Taxpayer Compliance; Tax Sanctions; Tax Service Officers; Understanding of Tax Regulations
PENGARUH TAX AMNESTY, TAX JUSTICE, TAX MORALE, TERHADAP TAX COMPLIANCE DENGAN TINGKAT KEPUASAN SEBAGAI VARIABEL INTERVENING Daryatno, Andreas Bambang
Ultimaccounting Jurnal Ilmu Akuntansi Vol 15 No 1 (2023): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v15i1.3105

Abstract

Abstract - The 2022 tax revenue target has indeed been met, even exceeding the target set by the ministry of finance. Realization of tax revenue reached IDR 2,034.5 trillion or 114% of the Presidential Decree 98/2022 target of IDR 1,784 trillion, growing 31.4% from the 2021 realization of IDR 1,547.8 trillion. Is this target achieved because taxpayer compliance is increasing in Indonesia! When we examine it more deeply, where the tax target is met is due to the increase in world commodity prices which boost tax revenues and downstream mining materials such as nickel and others. The purpose of this research is to obtain empirical evidence regarding the effect of tax amnesty, tax justice, tax morale on tax compliance through the level of taxpayer satisfaction as mediation. By distributing questionnaires to 120 taxpayers, a sample was chosen using the purposive sampling approach and primary data. The Smart PLS 3.0 program assists with this data processing. The results of the study are as follows Tax Amnesty (X1) has a positive and significant effect on the level of satisfaction (Z), Tax Amnesty (X1) has a positive but not significant effect on Tax Compliance (Y), Tax Justice (X2) has a positive but not significant effect on Level of Satisfaction (Z), Tax Justice (X2) has a positive and significant effect on Tax Compliance (Y), Tax Morale (X3) has a positive but not significant effect on the level of service satisfaction (Z), Tax Morale (X3) has a positive effect but not significantly to tax compliance (Y), level of service satisfaction (Z) has a positive and significant effect on tax compliance (Y), Tax Amnesty (X1), tax Justice (X2), Tax Morale (X3) indirectly, does not significantly affect Tax Compliance (Y), through the level of service satisfaction (Z). From the empirical results above, it shows that taxpayer compliance is obtained from actions to increase tax justice and the level of service satisfaction, meaning that justice and the level of satisfaction felt by taxpayers in paying taxes will make tax evasion actions always avoidable. They consciously and voluntarily pay taxes because taxes are imposed fairly and it is easy to pay taxes. Meanwhile, the tax amnesty and tax morale programs, even after being moderated by the level of service satisfaction, although they have a positive effect, still cannot increase tax compliance. This might happen due to the impact of the Covid 19 pandemic which has made a mess in the world of business or the economy, so that taxpayers are again carrying out tax evasion. Keywords: Tax Amnesty; Tax Justice; Tax Morale; Tax Compliance; Level of Satisfaction
FAKTOR-FAKTOR YANG MEMENGARUHI OPINI AUDIT MODIFIKASIAN GOING CONCERN Tjong, Louvin Lesmana; Daryatno, Andreas Bambang
Ultimaccounting Jurnal Ilmu Akuntansi Vol 16 No 2 (2024): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v16i2.3688

Abstract

Abstract” The COVID-19 pandemic (2020-2022) had a significant impact on the hotel, restaurant, and tourism sectors, affecting the survival of many businesses. During this period, government-imposed restrictions on social movement led to the closure or bankruptcy of several companies. This research aims to provide empirical evidence regarding the influence of auditor quality, company growth, and company size on going concern modified audit opinions. The study focuses on companies within the hotel, restaurant, and tourism subsectors listed on the IDX between 2020 and 2022. Using purposive sampling, 72 data points were selected for analysis. Logistic regression analysis, performed with SPSS version 25, revealed that auditor quality, company growth, and company size had no significant effect on going concern modified audit opinions. This finding suggests that both Big Four and non-Big Four audit firms play an important, similar role in assessing and reporting on going concern issues. Auditors present an accurate view of a company's status, without being influenced by pandemic conditions. A decline in sales during the pandemic does not necessarily indicate financial distress, as management can still effectively manage assets to ensure business survival. This research serves as a reference for managers to make informed decisions during difficult times and helps investors and stakeholders carefully assess risks when considering investments or providing loans. Keywords: Auditor Quality; Company Growth; Company Size; Going Concern Modified Audit Opinions
Co-Authors Aldian Salim Cahyadi, Said Ashadi Cudivia, Vania Griselda Desinda, Yohana Louji Dilaga, Tirta Prasetya Fernando, Angelo Gunawan, Ryan Mathew Hartina, Marini Heriyanto, Edwin Ilham, Gery Johan Johan Joshua Prasetio Lim, Jovena Linda Santioso Prasetio, Joshua Ramli, Ishak Rodhiyuddin, Muhammad Rousilita Suhendah Said Ashadi Cahyadi Salim, Susanto Santiso, Linda Sufiyati , Sufiyati Suryapon, Michelle Agustine Susanto, Russel Andama Tandi, Jordy Tanel, Jesica Tjong, Louvin Lesmana Wutsqa, Urwatul