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All Journal Ekuitas: Jurnal Pendidikan Ekonomi The Indonesian Accounting Review Jurnal Akuntansi Multiparadigma Jurnal Riset Akuntansi dan Keuangan SEIKO : Journal of Management & Business AkMen JURNAL ILMIAH BJRA (Bongaya Journal of Research in Accounting) JASF (Journal of Accounting and Strategic Finance) Economics and Digital Business Review Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) INVOICE : JURNAL ILMU AKUNTANSI Journal of Accounting and Finance (JAF) Journal of Artificial Intelligence and Digital Business Center of Economic Students Journal (CSEJ)
Rahim, Syamsuri
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Social Sciences Other

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The Influence of Audit Staff Quality and Client Type on Audit Evidence Collection with Communication Type as Moderation Rahim, Syamsuri; Ahmad, Hamzah; Nurwakia, Nurwakia; Nurfadila , Nurfadila; Muslim, Muslim
JASF: Journal of Accounting and Strategic Finance Vol. 3 No. 1 (2020): JASF (Journal of Accounting and Strategic Finance) - June 2020
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v3i1.79

Abstract

This study aims to examine the effect of audit staff quality (staff in-charge or auditors who carry out audit tasks), and the client type on the audit evidence collection is moderated by the communication type. The study population was auditors working in the Makassar Public Accounting Firm. The sampling technique used was purposive sampling, while the data collection was done by distributing questionnaires to all auditors who met the sample criteria. The samples are thirty-three auditors from seven public accountant office in Makassar city. The hypothesis test was conducted using Smart PLS 3. This study found that the audit staff quality, client type, and communication type had a positive effect on the collection of audit evidence directly. Furthermore, the moderation test results found that the communication type strengthens the relationship between the client type and the collection of audit evidence. It means that while gathering audit evidence, the higher the audit staff quality, the more evidence they can obtain. The same result also found in the relationship between the client type and the audit evidence collection. When the client type is friendly, the more audit evidence is gathered. Based on these results, it is suggested that junior auditor must build their confidence in dealing with the clients.
Tax Morale dan Kepatuhan Pajak: Studi Empiris pada UMKM di Kota Makassar Rahim, Syamsuri; Rati, Sri; Syahnur, Khaerunnisa Nur Fatimah
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 3 No. 3 (2023): Artikel Riset Volume 3 Issue 3, November 2023
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v3i3.3136

Abstract

Penelitian ini bertujuan untuk menguji pengaruh moral pajak terhadap kepatuhan wajib pajak di kalangan usaha mikro, kecil, dan menengah (UMKM) di Kota Makassar. Dengan metode purposive sampling, kami melibatkan 50 peserta dari sektor UMKM dan mengumpulkan data melalui survei kuesioner yang dianalisis menggunakan uji analisis regresi moderat di SPSS. Hasil penelitian menunjukkan bahwa moral pajak memiliki pengaruh positif dan signifikan terhadap kepatuhan wajib pajak UMKM di Kota Makassar. Demografi wajib pajak juga memainkan peran moderasi yang signifikan dalam hubungan ini. Temuan ini memperkuat pemahaman tentang faktor-faktor yang memengaruhi perilaku kepatuhan pajak di UMKM. Saran untuk penelitian mendatang mencakup pemahaman yang lebih mendalam tentang faktor demografi, peningkatan edukasi pajak, pengembangan kebijakan pajak yang efektif, serta penggunaan metode penelitian yang beragam. Penelitian ini memberikan kontribusi penting dalam memahami dan meningkatkan kepatuhan pajak di kalangan UMKM.
Pengaruh Good Corporate Governance dan Corporate Social Reponsibility Terhadap Tax Avoidance Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2020 -2023 Ramadhanty, A.Amelia; Rahim, Syamsuri; Muhammad Abduh
Center of Economic Students Journal Vol. 8 No. 2 (2025): April-June (2025)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56750/a54g5704

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan institusional, dewan komisaris independen, dan corporate social responsibility terhadap tax avoidance. Penelitian ini menggunakan data kuantitatif berupa laporan keuangan perusahaan. Sampel penelitian ini diambil dengan menggunakan metode purposive sampling terhadap perusahaan perbankan yang terdaftar di Bursa Efek Indonesia selama kurung waktu 2020-2023. Terdapat 17 entitas dari total 47 entitas sehingga terkumpul sebanyak 68 sampel. Hasil penelitian menunjukkan bahwa: (1) Kepemilikan Institusional berpegaruh negatif dan signifikan terhadap Tax Avoidance, (2) Dewan Komisaris Independen berpengaruh positif dan tidak signifikan terhadap Tax Avoidance,(3) Corporate Social Responsibility berpengaruh negatif dan signifikan terhadap Tax Avoidance.
Diterminasi Etika Profesional Auditor terhadap Kualitas Review Laporan Keuangan di Inspektorat Kabupaten Pinrang Rahim, Syamsuri; Wahyuni, Nur; Nurhaswita, Nurhaswita
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.7749

Abstract

This study aims to examine the professional ethics of auditors on the quality of financial report reviews at the Pinrang Regency Inspectorate. Data for this study were obtained using qualitative methods from employees of the Pinrang Regency Inspectorate in 2026, who agreed to participate as respondents. This study used primary data through direct field research, administering questionnaires/statement sheets to respondents, and using a census method. Due to the small sample size, the sample was the entire population, as the population consisted of only 37 auditors. Data analysis techniques were descriptive statistics and Partial Least Squares (PLS). The results showed that integrity had a positive and significant effect on financial report reviews. Objectivity had a positive and significant effect on financial report reviews. Competence had a positive and significant effect on financial report reviews. Auditor confidentiality had a positive and significant effect on financial report reviews. Professional behavior also had a positive and significant effect on financial report reviews. This indicates that the better the integrity, objectivity, competence, auditor confidentiality, and professional behavior of government internal supervisory officials, the better the quality of the resulting financial report reviews. Thus, these factors are essential elements in supporting an objective, professional, and standard-compliant financial report review process.
Co-Authors Ahmad, Syafar Amiruddin Andhika Febrianto AR Pelu, Muhammad Faisal ekayanti, Dini Farhan Dwinanda Hanisyahputra Farid, Faradita Fathi, Muhammad Hamzah Ahmad, Hamzah Junaiddin Zakaria Kaliky, Faizah Salma Khaerunnisa Nur Fatimah Syahnur Kirana Ikhtiari Laekkeng, Mursalim Laksono Trisnantoro Latif, Aulia Insani Maimuna, Yuni Mas’ud, Masdar Mildazani, Mildazani Muchtar Lutfi, Muchtar Muhammad Abduh Muhammad Nur Muslim Muslim Muslim Nita Fitria Nur Wahyuni Nurfadila , Nurfadila Nurfadila Nurfadila, Nurfadila Nurhaswita, Nurhaswita Nurhijrawati, Alfiah Nurwakia, Nurwakia Nurwakia, Nurwakia Pelu, Muhammad Faisal Abdul Rahim Pelu, Muhammad Faisal AR Pramukti, Andika Pratiwi, Alma Putri, Arindah Failisa Ramadhanty, A.Amelia Rati, Sri Ratna Sari Rhamdani, Reza Riyama Intan Sukma Ratnawati Saefullah Sandi, Roy Selong, Abbas Sidik Tjan, Julianty Sormin, Barita Syah Putri, Nurwulan Yundari, Yundari