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All Journal Jurnal Sains Peternakan Sosioreligius: Jurnal Ilmiah Sosiologi Agama Al-Wijdan : Journal of Islamic Education Studies Emerging Science Journal Journal of Accounting Science Al-Amwal : Journal of Islamic Economic Law JRB-Jurnal Riset Bisnis Santhet: (Jurnal Sejarah, Pendidikan Dan Humaniora) Jurnal Penelitian Fisika dan Terapannya (JUPITER) GANESHA CIVIC EDUCATION JOURNAL LIBRIA: Library of UIN Ar-Raniry Mosharafa: Jurnal Pendidikan Matematika Iqtishaduna : Jurnal Ilmiah Mahasiswa Hukum Ekonomi Syariah MADDIKA: Journal Of Islamic Family Law Edu Cendikia: Jurnal Ilmiah Kependidikan Visioner: Jurnal Pemerintahan Daerah di Indonesia Wadiah : Jurnal Perbankan Syariah Jurnal Maritim Malahayati Journal Publicuho Jurnal Ilmiah Mahasiswa Fakultas Tarbiyah dan Keguruan UIN Ar-Raniry Jurnal Panrita JLE: Journal of Literate of English Education Study Program Prosiding Seminar Nasional Fakultas Tarbiyah dan Ilmu Keguruan UIAD Jurnal Multidisiplin Riset Ilmiah (ATRIA) Datuk Sulaiman Law Review (DaLRev) Jurnal Sosial dan Bidang Pendidikan (SABIQ) Media Keperawatan: Politeknik Kesehatan Makassar Jurnal Transportasi dan Bahari (ALTAIR) PENDIMAS Journal Proxemics Environmental Insight Journal
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Journal : Journal of Accounting Science

 1 
Auditor Seniority, Auditor Experience and Auditor Expertise towards Professional Judgment With Locus of Control as Moderating Variable: Senioritas Auditor, Pengalaman Auditor Dan Keahlian Auditor Terhadap Profesional Judgment Dengan Locus of Control Sebagai Variabel Moderasi Fajrin Noho; Sabaruddin; Sulhendri
Journal of Accounting Science Vol. 5 No. 1 (2021): Januari
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v5i1.1185

Abstract

The purpose of this research is to see the effect of auditor seniority, experience, expertise of auditors on professional judgment with locus of control as a moderating variable (a case study of the DKI Jakarta area public accounting firm). The research method used is quantitative research with a survey research form. The research technique in this study used a survey method, which aims to collect information from respondents using a questionnaire containing a list of statements submitted directly to the respondent. Data analysis in this study used the Partial Least Square (PLS) method. PLS can be used in any type of data (nominal, ordinal, interval, ratio) as well as less rigid and more flexible assumption requirements. The results of this study indicate that auditor seniority has no significant effect on professional judgment, but auditor experience and auditor expertise have a significant effect on professional judgment, whereas Locus of Control is unable to moderate the effect of auditor seniority, auditor experience, auditor expertise on professional judgment.
Antecedent of Tax Compliance With Religiosity as a Moderator: Antecedent Kepatuhan Pajak Dengan Religiusitas Sebagai Pemoderasi Ratnawati TD, Ulpah Halim; Sabaruddin; Septemberizal
Journal of Accounting Science Vol. 5 No. 2 (2021): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v5i2.1200

Abstract

Penelitian ini bertujuan untuk mengukur dan mengestimasi pengaruh kesadaran pajak, kebijakan pemerintah, citra otoritas pajak dan pemeriksaan pajak terhadap kepatuhan pajak dengan variabel moderasi religiusitas. Sampel yang digunakan dalam penelitian ini yaitu 210 responden wajib pajak orang pribadi di wilayah Depok, Bekasi, Pondok Gede, Cibinong, Cileungsi, Ciawi dan Bogor. Analisis data kuantitatif dilakukan dengan menggunakan WarpPLS 7.0. Hasil penelitian ini menunjukkan bahwa 1) kesadaran pajak dan citra otoritas pajak berpengaruh positif dan signifikan terhadap kepatuhan pajak, 2) kebijakan pemerintah dan pemeriksaan pajak tidak berpengaruh signifikan terhadap kepatuhan pajak, 3) religiusitas mampu memoderasi pengaruh kesadaran pajak dan pemeriksaan pajak secara positif dan signifikan terhadap kepatuhan pajak, 4) namun interaksi antara religiusitas dan kebijakan pemerintah, serta interaksi religiusitas dengan citra otoritas pajak tidak berpengaruh signifikan terhadap kepatuhan pajak.
Co-Authors . Kholik Abdul Halim Talli Agus Suyanto Agustan Aini, Qurratun Amalia, Nurlaeli Amir, Rahma Melati Amiruddin, Idris Andi Batara Indra Andi Takdir Anisa, Andi Arifatus Solihah Arifin Atmaranie Dewi Purnama Badaruddin Bahrun, St. Rahmaniah Bunga Risa Cantika Yokalina Boka Cut Salsabila Amanda Dahlan, Harris R. Darwis, Rustan Dedi Kurniawan Devid Frastiawan Amir Sup Dina Oktaviana Dwi Saputra, Bunaken Efendi P Eva Herianti Fahira, Adinda Fajrin Noho Fajrul Ilmy Darussalam Firmansyah Gaus, Abdul Gian Anugerah Pratama Gian Hamdani Haris Kulle, Haris HARMILAWATI Hartati, Diah Vitaloka Harun, Amrullah Haryanto, Wawan Hazrina Hi. Hukum, Hairil Hidayat Batubara, Muizzul hikmahwaty Iksan Saifudin Imam Zarkasyi Mubhar Irmawati Irmayani Ishak, Nurkhasanah Jamaluddin Jamil, T. M. Jusmaniar Jusriani KAREBA, ANDI MUAMMAR Khaerunnisa Kurniati Laeli Qadrianti laman, ilham M. Firza Duana Mahyuzar, Ardiansyah mansur, waizah Maratun Jannah MARIA BINTANG Marlina Marzuki Masrizal Masrizal Mastur Melati, Rahma Misri A. Muchsin Mu'aidi Mu'minin, Nasrul Muda, Indra Muh. Saleh Ridwan Muhaini Muhammad Azis Mujahid, Ayinun Mustafa, Zulhas' ari Muzaroddin, Ihrof Mu’tamirudin Nurhayati Nurmala, Eka Pujiati, Shiva Purwandari, Wd. Vitha Qalbi, Dailla R., Sulastriani Radjali Amin Rahmah Fitriana Ratnawati TD, Ulpah Halim Reni Puspita Sari Restu Ramadhan, Andi Risa, Bunga Rismayani Rusli Yusuf samsul arifin Sari, Mardiana Sarwani Septemberizal Siregar, Muhammad Sapril St. Rahmaniah Bahrun Sulhendri sultan Syam, Iqbal Syamsul Alam Tora Akadira Triyono Umar bin Abd. Aziz Umar Laila Utari, Agni Wahyudi, Feri Eko Zaiyar, M.