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All Journal Jurnal Ilmiah Edunomika (JIE) Kupna Akuntansi: Kumpulan Artikel Akuntansi Jurnal Akuntansi
Atarwaman, Rita J. D.
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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PENGARUH TEKANAN ANGGARAN WAKTU DAN KOMITMEN PROFESIONAL TERHADAP PERILAKU DISFUNGSIONAL AUDIT Tetelay, Fransisca Frolyn; Atarwaman, Rita J. D.; Usmany, Alfrin Ernest Marthen
Kupna Akuntansi: Kumpulan Artikel Akuntansi Vol 4 No 1 (2023): Kupna Akuntansi: Kumpulan Artikel Akuntansi
Publisher : Program Studi Akuntansi PSDKU Universitas Pattimura di Kabupaten Maluku Barat Daya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/kupna.v4.i1.p1-16

Abstract

A B S T R A K Penelitian ini bertujuan untuk mengetahui pengaruh Tekanan Anggaran Waktu dan Komitmen Profesional terhadap Perilaku Disfungsional Audit (Studi Empiris Pada Inspektorat Provinsi Maluku dan Inspektorat Kota Ambon). Data diperoleh dengan menyebar kuesioner kepada auditor pemerintah yang bekerja di Inspektorat Provinsi Maluku dan Inspektorat Kota Ambon. Kuesioner disebar kepada 33 responden, analisis dalam penelitian menggunakan analisis regresi linier berganda dengan program SPSS versi 26. Penelitian ini terdiri dari variabel dependen dan independen. Variabel dependen adalah Perilaku Disfungsional Audit, dan variabel independennya adalah Tekanan Anggaran Waktu dan Komitmen Profesional. Hasil penelitian ini menunjukkan bahwa Tekanan Anggaran Waktu dan Komitmen Profesional berpengaruh secara positif dan signifikan terhadap Perilaku Disfungsional Audit.
PENGARUH PERGANTIAN MANAJEMEN DAN FINANCIAL DISTRESS TERHADAP AUDITORSWITCHING SECARA VOLUNTARY Erna, Wa; Atarwaman, Rita J. D.; Usmany, Alfrin Ernest Marthen
Kupna Akuntansi: Kumpulan Artikel Akuntansi Vol 4 No 1 (2023): Kupna Akuntansi: Kumpulan Artikel Akuntansi
Publisher : Program Studi Akuntansi PSDKU Universitas Pattimura di Kabupaten Maluku Barat Daya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/kupna.v4.i1.p45-60

Abstract

This study aims to obtain empirical evidence of the effect of management change and financial distress on voluntary auditor switching. This research was conducted on mining companies listed on the Indonesia Stock Exchange for the 2013-2021 period. The number of samples was 7 companies with 9 years of observation and obtained 63 observations. The sampling method used purposive sampling. Auditor switching in this study uses a dummy variable proxy. The analysis technique was carried out using logistic regression analysis techniques using the SPSS version 25 application. The results of the study show that management turnover has no significant effect on auditor switching. Financial distress has no significant effect on auditor switching.
PENGARUH PENGENDALIAN INTERNAL BUDAYA ETIS ORGANISASI DAN KOMPENSASI TERHADAP ACCOUNTING FRAUD TENDENCY PADA PEMERINTAHAN DESA DI KOTA AMBON W. Silooy, Revi; Atarwaman, Rita J. D.; Leiwakabessy, Theophilia F. F.; Usmany, Alfrin E. M.; N. Soepriadi, Dewi
JURNAL ILMIAH EDUNOMIKA Vol 8, No 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.15353

Abstract

that the forger obtains profit. In the public realm, accounting fraud tendency can be detected by fraud in the State Budget. Furthermore, in the period 2015-2022, 851 cases of village fund corruption were recorded which were obtained from the village budget with various modes of corruption including budget misuse practices, embezzlement of fictitious reports, budget inflation and misuse of social assistance funds for personal gain. This study aims to test and provide empirical evidence of the influence of internal control, organizational ethical culture and compensation on accounting fraud tendency. Data were obtained by distributing questionnaires to village officials with certain criteria. This study uses a quantitative approach, with multiple regression analysis techniques through the SPSS program. The results of the study show that the variables of internal control, organizational ethical culture, and compensation have a negative effect on accounting fraud tendency. Keywords : Accounting Fraud Tendency, Internal Control, Organizational Ethical Cunlture, and Compensation
Pengaruh Kesadaran Wajib Pajak, Sanksi Pajak Dan Kualitas Pelayanan Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Atarwaman, Rita J. D.
Jurnal Akuntansi Vol 6 No 1 (2020): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.6.1.39-51

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Kesadaran WajbPajak, Sanksi Pajak dan Kualitas Pelayanan Pajak Terhadap Kepatuhan Wajib Pajak di KPP Pratama Ambon. Populasi dalam penelitian ini adalah Wajib Pajak Orang Pribadi di KPP Pratama Ambon. Pengambilan sampel dilakukan dengan menggunakan rumus slovin. Data dalam penelitian ini diperoleh dari kuesioner (primer) dengan sampel sebanyak 75 orang responden.Teknik analisis data menggunakan metode analisis regresi linier berganda. Hasil penelitian membuktikan bahwa, kesadaran wajib pajak tidak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak yang ditunjukan dengan nilai t hitung sebesar -0.543 dan nilai signifikannya sebesar 0.590. sanksi pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak yang ditunjukan dengan nilai t hitung sebesar 4.899 dan nilai signifikannya sebesar 0.000 dan kualitas pelayanan pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak yang ditunjukan dengan nilai t hitungsebesar 2.765 dannilaisignifikannyasebesar 0.007.
Pengaruh Kepemilikan NPWP, Pemeriksaan Pajak, Peneriman Pajak, Dan Kesadaran Wajib Pajak Terhadap Penerimaan Pajak Atarwaman, Rita J. D.
Jurnal Akuntansi Vol 6 No 2 (2020): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.6.2.1-17

Abstract

Penelitian ini bertujuan untuk menganalisis Pengaruh Kewajiban Kepemilikan NPWP, Pemeriksaan Pajak, Penagihan Pajak, dan Kesadaran Wajib Pajak dalam meningkatkan Penerimaan Pajak. Penelitian ini menggunakan metode penelitian Deskriptif Kuantitatif. Lokasi penelitian dan Responden pada penelitian ini adalah kantor dan pegawai dengan sampel 82 pegawai pada lima seksi yang bertanggung jawab yaitu Seksi Pelayanan Pajak, Seksi Pemeriksaan Pajak, Seksi Penagihan Pajak, Seksi Ekstensifikasi dan Penyuluhan (bagi wajib pajak yang belum mengetahui), dan di Seksi Pengawasan dan Konsultasi (bagi wajib pajak yang sudah mengetahui) pada KPP pratama di wilayah Ambon. Penerimaan Pajak merupakan sumber penerimaan yang dapat diperoleh secara terus-menerus dan dapat dikembangkan secara optimal sesuai kebutuhan pemerintah serta kondisi masyarakat. Kepemilikan NPWP, Pemeriksaan Pajak, Penagihan Pajak, dan Kesadaran Wajib Pajak menjadi sektor yang memiliki potensi dalam menyumbang Penerimaan Pajak. Hasil penelitian menunjukan pengaruh Kepemilikan NPWP, Pemeriksaan Pajak, Penagihan Pajak, dan Kesadaran Wajib Pajak menunjukan hasil yang positif terhadap Penerimaan Pajak. Dengan nilai signifikan masing-masing variabel Kepemilikan NPWP sebesar (0,187), Pemeriksaan Pajak sebesar (0,015), Penagihan Pajak (0,040), dan Kesadaran Wajib Pajak sebesar (0,005). Penelitian ini mendukung penelitian yang dilakukan oleh Satria Pamber (2016).
PENGARUH INTEGRITAS DAN OBEJEKTIVITAS TERHADAP KINERJA AUDITOR DENGAN BUDAYA ORGANISASI SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA BPKP PERWAKILAN PROVINSI MALUKU) Saputra, Rivano Amin; Anakotta, Fanny Monica; Atarwaman, Rita J. D.
Jurnal Akuntansi Vol 9 No 1 (2023): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.9.1.17-28

Abstract

This study aims to determine, analyze and test the effect of integrity on auditor performance. To find out, analyze and test the effect of objectivity on auditor performance. To find out how to analyze and test organizational culture to moderate the effect of integrity on auditor performance. To find out how to analyze and test organizational culture to moderate the effect of objectivity on auditor performance. This research was at the BPKP office representing Maluku province. The sample in this study were 42 auditors. This research approach uses descriptive quantitative. This study uses data analysis methods using SPSS version 26 which runs on computer media. In this study the research instrument used was a questionnaire or questionnaire. The variable measurement scale used in this study is the Likert scale. The results of this study indicate that the integrity variable affects auditor performance, objectivity influences auditor performance, organizational culture moderates the effect of integrity on auditor performance, organizational culture moderates the effect of objectivity on auditor performance.
PENGARUH SISTEM PENGENDALIAN INTERNAL, WHISTLEBLOWING SYSTEM DAN GOOD CORPORATE GOVERNANCE TERHADAP PENCEGAHAN FRAUD DENGAN MORALITAS INDIVIDU SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA BANK DI KOTA AMBON) Saiselar, Stenly Rival; Atarwaman, Rita J. D.; Usmany, Alfrin Ernest Marthen
Jurnal Akuntansi Vol 10 No 1 (2024): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.10.1.21-39

Abstract

This research aims to empirically test the influence of the internal control system, Whistleblowing System and Good corporate governance on fraud prevention, as well as test whether individual morality is able to moderate the internal control system, Whistleblowing System and Good corporate governance on fraud prevention. The sample in this study was 37 bank employees at Bank BRI, BTN, Mandiri and BPD Maluku. The sampling technique uses Pruposive Sampling by determining samples based on certain criteria. Data analysis techniques use SPSS 23 software. The research results show that the internal control system, Whistleblowing System and Good corporate governance have no effect on fraud prevention. while individual morality is able to moderate the influence of the internal control system, Whistleblowing System and Good corporate governance on fraud prevention.
PENGARUH PENGENDALIAN INTERNAL BUDAYA ETIS ORGANISASI DAN KOMPENSASI TERHADAP ACCOUNTING FRAUD TENDENCY PADA PEMERINTAHAN DESA DI KOTA AMBON W. Silooy, Revi; Atarwaman, Rita J. D.; Leiwakabessy, Theophilia F. F.; Usmany, Alfrin E. M.; N. Soepriadi, Dewi
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.15353

Abstract

that the forger obtains profit. In the public realm, accounting fraud tendency can be detected by fraud in the State Budget. Furthermore, in the period 2015-2022, 851 cases of village fund corruption were recorded which were obtained from the village budget with various modes of corruption including budget misuse practices, embezzlement of fictitious reports, budget inflation and misuse of social assistance funds for personal gain. This study aims to test and provide empirical evidence of the influence of internal control, organizational ethical culture and compensation on accounting fraud tendency. Data were obtained by distributing questionnaires to village officials with certain criteria. This study uses a quantitative approach, with multiple regression analysis techniques through the SPSS program. The results of the study show that the variables of internal control, organizational ethical culture, and compensation have a negative effect on accounting fraud tendency. Keywords : Accounting Fraud Tendency, Internal Control, Organizational Ethical Cunlture, and Compensation
Co-Authors Anakotta, Fanny Monica Erna, Wa Leiwakabessy, Theophilia F. F. N. Soepriadi, Dewi Saiselar, Stenly Rival Saputra, Rivano Amin Tetelay, Fransisca Frolyn Usmany, Alfrin E. M. USMANY, ALFRIN ERNEST MARTHEN W. Silooy, Revi