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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Akuntansi Profesi
Alamri, Fitria
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Economics, Econometrics & Finance Education Social Sciences

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PENGARUH KEAHLIAN, PENGALAMAN, KOMPLEKSITAS TUGAS DAN INDEPENDENSI TERHADAP AUDIT JUDGEMENT AUDITOR INTERNAL PADA INSPEKTORAT PROVINSI GORONTALO Alamri, Fitria; Nangoi, Grace B.; Tinangon, Jantje
Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 5, No 2 (2017): JE. VOL 5. NO.2 (2017). HAL. 487 - 611
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (725.174 KB) | DOI: 10.35794/emba.v5i2.15731

Abstract

ABSTRACT. One of the functions of the inspectorate as mandated in Article 4 of Regulation of the Minister of home Affairs Number 64 Year 2007 is to carry out the examination. In the process of examination of the regulatory authorities to gather evidence that wii be evaluated of the findings and recommendations. At the time of issuing the auditor's recommendations requires judgment which is the opinion or judgement of the auditor based on evaluation of evidence. This  study aims to empirically examine the influence of the expertise, the experience, the complexity of the tasks and the independence of the audit judgment. This study uses quantitative methods. Samples from this study is the auditor and the auditor has a certificate in the Inspectorate of Gorontalo Province. The data used in this study are primary data using questionnaires to respondents were 63 questionnaires. Data analysis methods used to test the hypothesis is multiple linear regression analysis were processed with SPSS 13. The results partially (t test) indicates that the variable expertise and experience no significant effect on audit judgment, while the complexity of the task and the independence of positive and significant impact on audit judgment auditor at the Inspectorate of Gorontalo Province.Keywords: expertise, experience, task complexity, independence, audit judgments
TECHNOLOGY ACCEPTANCE MODEL (TAM) SEBAGAI SOLUSI ATAS MINAT PENGGUNAAN LAYANAN E – REGISTRATION WAJIB PAJAK Alamri, Fitria; Widyatama, Arif
Jurnal Akuntansi Profesi Vol 10, No 2 (2019)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v10i2.22870

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis persepsi  wajib pajak serta pengaruhnya dalam penggunaan layanan E-Registration. Teknik analisis data menggunakan analisis deskriptif dan statistik inferensial menggunakan Structural Equation Modeling (SEM) atau model persamaan structural. Dalam penelitian ini menggunakan 100 sampel wajib pajak orang pribadi yang dalam pendaftarannya menggunakan layanan E-Registration. Hasil penelitian membuktikan  bahwa persepsi kegunaan tidak berpengaruh positif terhadap sikap, kemudahan penggunaan persepsian berpengaruh positif terhadap sikap, persepsi keguanaan tidak berpengaruh positif terhadap minat, kemudahan penggunaan persepsian tidak berpengaruh positif terhadap minat dan sikap tidak berpengaruh positif terhadap minat. Kata Kunci:  Technology Acceptance Model (TAM), Perilaku Wajib Pajak, Minat Penggunakan.
Co-Authors Grace B. Nangoi Jantje Tinangon S.Pd. M Kes I Ketut Sudiana .