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Pengaruh Profesionalisme, Independensi, Kompetensi, dan Pengalaman Kerja Terhadap Kualitas Audit Pada Kantor Akuntan Publik Di Kota Medan Wan Fachruddin; Yulia Syafriani Tjg
Jurnal Akuntansi Bisnis Eka Prasetya : Penelitian Ilmu Akuntansi Vol 6 No 1 (2020): Edisi Maret
Publisher : lppm.eka-prasetya.ac.id

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This study aims to examine and analyze the effect of professionalism, independence, competence and work experience on audit quality. This study uses an associative approach. Population in this study are all auditors working at the Public Accountant Office (KAP) in Medan with a sample of 47 auditors . The sampling technique in this study uses convenience sampling techniques. The collection of data used in this study using a questionnaire. Data analysis techniques were performed with descriptive statistical analysis, multiple regression analysis test, classic assumption test, hypothesis test, and the coefficient of determination test and hypothesis testing with the help of SPSS version 16.0. The results of this study indicate that professionalism, competence and work experience have a significant effect on audit quality, independence does not significantly influence audit quality, and simultaneously professionalism, independence, competence, and work experience have an effect on audit quality. And based on the results of the coefficient of demination test can be seen that the value of the coefficient of demination of 0.594 means that the influence of professionalism, independence, competency, and work experience on audit quality is only 59.4%, the remaining 40.6% is influenced by other variables that are not used in this study.

PENGARUH FEE AUDIT, PENGALAMAN KERJA, DAN INDEPENDENSI AUDITOR TERHADAP KUALITASAUDIT PADA KANTOR AKUNTAN PUBLIK DI KOTA MEDAN Wan Fachruddin; Sri Handayani
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 3, No 2 (2017): November
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v3i2.1234

This study aims to determine the effect of audit fees, work experience, and auditor independence on audit quality either partially or simultaneously. Population in this research is auditor working at Public Accounting Firm (KAP) in Medan city. This research sample was taken using a saturated sampling technique. The data used is the primary data in the form of questionnaires distributed to auditors of each KAP in the city of Medan. The questionnaires were distributed as many as 136 auditors but only 52 and 5 incomplete ones that can be used as many as 47 respondents. Data analysis techniques use multiple linear regression analysis, testing classical assumption and hypothesis testing. The result of this research is partially audit fee have an effect on audit quality, work experience berrpengaruh to audit quality, while independence of auditor does not affect to audit quality. Simultaneously audit fees, work experience, and auditor independence have an effect on audit quality.Keywords: fee audit, work experience, auditor independence, audit quality

PENGARUH INDEPENDENSI, PROFESIONALISME, DAN KOMITMEN ORGANISASI TERHADAP KINERJA AUDITOR PADA KANTOR AKUNTAN PUBLIK DI KOTA MEDAN Wan Fachruddin
Jurnal Akuntansi Bisnis dan Publik Vol 10 No 2 (2019): JURNAL Akuntansi Bisnis dan Publik
Publisher : UNIVERSITAS PEMBANGUNAN PANCA BUDI

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Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh independensi terhadap kinerja auditor, pengaruh profesionalisme terhadap kinerja auditor dan pengaruh komitmen organisasi terhadap kinerja auditor. Dalam penelitian ini penulis menggunakan pendekatan asosiatif, sumber data yang digunakan adalah data primer. Teknik pengumpulan data yang digunakan adalah dengan menyebarkan angket/kuesioner kepada 47 auditor yang bekerja di Kantor Akuntan Publik di Kota Medan. Teknik sampling yang digunakan dalam penelitian ini adalah sampling jenuh. Teknik analisis data yang digunakan dalam penelitian ini adalah uji statistik deskriptif, analisis regresi berganda, uji asumsi klasik, uji hipotesis dan uji koefisien determinasi. Hasil penelitian ini menunjukkan bahwa 1) Independensi tidak berpengaruh terhadapKinerja Auditor, 2) Profesionalisme berpengaruh secara signifikan terhadap Kinerja Auditor, 3) Komitmen Organisasi berpengaruh secara signifikan terhadap Kinerja Auditor. 4) Independensi, Profesionalisme dan Komitmen Organisasi berpengaruh secara simultan terhadap Kinerja Auditor.

PENGARUH FEE AUDIT, PENGALAMAN KERJA, DAN INDEPENDENSI AUDITOR TERHADAP KUALITASAUDIT PADA KANTOR AKUNTAN PUBLIK DI KOTA MEDAN Wan Fachruddin; Sri Handayani
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 3 No. 2 (2017): November
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v3i2.1234

This study aims to determine the effect of audit fees, work experience, and auditor independence on audit quality either partially or simultaneously. Population in this research is auditor working at Public Accounting Firm (KAP) in Medan city. This research sample was taken using a saturated sampling technique. The data used is the primary data in the form of questionnaires distributed to auditors of each KAP in the city of Medan. The questionnaires were distributed as many as 136 auditors but only 52 and 5 incomplete ones that can be used as many as 47 respondents. Data analysis techniques use multiple linear regression analysis, testing classical assumption and hypothesis testing. The result of this research is partially audit fee have an effect on audit quality, work experience berrpengaruh to audit quality, while independence of auditor does not affect to audit quality. Simultaneously audit fees, work experience, and auditor independence have an effect on audit quality.Keywords: fee audit, work experience, auditor independence, audit quality

Analisis Penyusunan Laporan Keuangan UMKM Berdasarkan SAK EMKM Wan Fachruddin; Arnita, Vina; Andini Puspita Sari
ARBITRASE: Journal of Economics and Accounting Vol. 5 No. 1 (2024): July 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v5i1.1830

Micro, Small and Medium Enterprises (MSMEs) play a pivotal role in driving Indonesia's economy due to their ability to adapt to rapid market changes, an advantage that large corporations lack. Supporting MSMEs is vital to ensure their sustainable growth, while opening up more business and employment opportunities. This research adopted a qualitative approach and was conducted in Pari City, focusing on MSMEs as the research subjects. Data were collected through observations, interviews, and documentation, then analyzed using reduction, presentation, and conclusion techniques. Despite this, Kota Pari's Gula Merah MSMEs still face obstacles in financial management, especially related to the unavailability of financial reports in accordance with standards. Financial management is also still inadequate, with the lack of accounting recording practices, indicating a lack of understanding of the importance of systematization in financial recording and reporting. Although efforts have been made to monitor trade receivables, there is no record of cash disbursements, potentially resulting in a lack of control over business cash flow. Based on the existing financial statements, it can be concluded that the financial statements of Pari City MSMEs do not fully comply with the Micro and Small Financial Accounting Standards (SAK EMKM), still relying on the cash basis. Further efforts are needed to improve the financial management of MSMEs to ensure better business sustainability and growth.

The Influence of Understanding UNPAB Students and Learning Motivation on the Use of Computer-Based Information Systems Tampubolon, Merna Gletesya; Sirait, Netty Julianti; Aurora, Titania; Wan Fachruddin
Journal of Advances in Accounting, Economics, and Management Vol. 2 No. 3 (2025): March
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v2i3.579

This study aims to analyze the influence of students' understanding and learning motivation at Universitas Pembangunan Panca Budi (UNPAB) on the utilization of computer-based information systems. A quantitative descriptive research method was employed, with data collected through questionnaires from 31 respondents selected using the Slovin formula. Data analysis included normality tests, linearity tests, multiple linear regression, t-tests, F-tests, and determination coefficients. The findings revealed that students' understanding significantly and positively affects the use of computer-based information systems (effective contribution coefficient: 61.1%). Learning motivation also has a significant and positive influence (effective contribution: 16.1%). Collectively, these two variables contribute 77.2% to the utilization of computer-based information systems. This study emphasizes the importance of enhancing students' understanding and learning motivation to optimize the use of information technology in the learning process. Recommendations include technology training, integrating digital literacy into the curriculum, and creating a supportive learning environment.

Kepatuhan Wajib Pajak UMKM Setelah Kenaikan Tarif PPn Di Desa Pematang Serai Kecamatan Tanjung Pura Kabupaten Langkat Yunita Sari Rioni; Wan Fachruddin; Yurika Aulia
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 5 No. 1 (2024): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v5i1.3848

In facing this situation, the important role of MSMEs in supporting Indonesia's economic growth remains relevant. Even though they have great potential to contribute to the country's economy, there are still many MSMEs that have not registered as tax collectors, so tax revenues in Indonesia have not reached their maximum potential. Apart from that, the phenomenon of tax non-compliance from MSMEs may increase with the existence of regulations governing increases in VAT rates. This research aims to examine the extent to which MSMEs will comply with tax obligations after the VAT rate increase, using qualitative methods with a content analysis approach. The data used in this research includes information about MSMEs obtained from the website of the Ministry of Cooperatives and Small and Medium Enterprises, as well as data regarding the level of tax compliance of MSMEs obtained from the website of the Directorate General of Taxes.

Potensi Kepatuhan Wajib Pajak UMKM di Desa Pematang Serai Kecamatan Tanjung Pura Kabupaten Langkat Yunita Sari Rioni; Wan Fachruddin; Yurika Aulia
Prosiding Seminar Nasional Manajemen dan Ekonomi Vol. 3 No. 2 (2024): : Prosiding Seminar Nasional Manajemen dan Ekonomi
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/semnas.v3i2.576

In facing this situation, the important role of MSMEs in supporting Indonesia's economic growth remains relevant. Even though they have great potential to contribute to the country's economy, there are still many MSMEs that have not registered as tax collectors, so tax revenues in Indonesia have not reached their maximum potential. Apart from that, the phenomenon of tax non-compliance from MSMEs may increase with the existence of regulations governing increases in VAT rates. This research aims to examine the extent to which MSMEs will comply with tax obligations after the VAT rate increase, using qualitative methods with a content analysis approach. The data used in this research includes information about MSMEs obtained from the website of the Ministry of Cooperatives and Small and Medium Enterprises, as well as data regarding the level of tax compliance of MSMEs obtained from the website of the Directorate General of Taxes.

Penggunaan E-Form untuk Meningkatkan Kepatuhan Wajib Pajak di SMAN 1 Binjai Yunita Sari Rioni; Wan Fachruddin; Yurika Aulia
Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis Vol. 1 No. 2 (2024): Desember : Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/prosemnasimkb.v1i2.140

Taxes function as a source of income for the state which is used to support development and finance various state needs. So far, taxpayer compliance has been the main focus of the Directorate General of Taxes. In an effort to increase the level of taxpayer compliance, the Directorate General of Taxes continues to innovate in providing services to taxpayers by developing an electronic system for the tax registration, payment and reporting process. Through this electronic system, the Directorate General of Taxes provides various conveniences, starting from the taxpayer registration process to tax reporting.

Analysis Of The Influence Of Dividend Policy On Company Value In Banking Sector Companies In 2019-2022 Tysa Blyna Barus; Wan Fachruddin
International Journal of Management, Economic and Accounting Vol. 3 No. 1 (2025): February 2025
Publisher : Yayasan Multidimensi Kreatif

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This research aims to see the influence that dividend policy has on company value in companies operating in the banking sector in the period 2019 to 2022. This research uses descriptive research with the data collection technique used is documentation study. The data analysis technique used is simple linear regression. The results of this research show that there is a significant influence on dividend policy on company value in banking sector companies in the period 2019 to 2022 with an influence size of 30.7%, while 69.3% is influenced by other factors.

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