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All Journal JURNAL AKUNTANSI Jurnal Manajemen
Prasetyo, Arihadi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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KUALITAS AUDIT PADA MASA PENERAPAN KEBIJAKAN WORK FROM HOME PANDEMI COVID-19 PADA KAP JAKARTA Yanny; Prasetyo, Arihadi
Jurnal Manajemen Vol 11 No 2 (2022): Mei
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/jm.v11i2.873

Abstract

This research aims to find out the effect of independence, integrity and professional ethics on the audit quality of KAP Central Jakarta and South Jakarta when implementing work from home (WFH) policies during the COVID-19 pandemic. We used used purposive sampling technique for the purpose data collection. This study used 40 samples of Auditor Accounting Firm. Data testing was conducted using IBM SPSS Statistics version 26. Hypothesis testing in this study is conducted with the F test, the t statistical test, the determination coefficient test and the multiple regression analysis test. The results showed that variable independence didn’t have a significant positive effect on the audit quality of KAP Central Jakarta and South Jakarta at the time of WFH policy, while variable integrity and professional ethics positively significant effect on the audit quality in Central and South Jakarta KAP’s Firm during implementation of WFH policy.
META ANALISIS DETERMINAN PENGHINDARAN PAJAK Swandi, Elsya Dinda; Prasetyo, Arihadi
Jurnal Akuntansi Vol 13 No 1 (2024): Edisi Februari
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v13i1.1057

Abstract

In the companies point of view tax is a burden that potentioal reduce the profits of the company itself. There is a lot of effort minimize tax such as  tax avoidance , one of the efforts used by tax payers to avoid taxes using legal methods with the aim of minimizing the amount of  individual or corporate tax payable.There are so many factor dirven the motive to do it. The purpose of this research was to examine the effect of profitability, leverage, firm size, institusional ownership, and sales growth on tax avoidance.Study Literatur Rerearch utilize inconducting this research. The object of this research uses secondary data in comprises research publish  from 26 journals that are integrated with SINTA. The data analysis methods used in this research is meta- analysis. Base on the research analysist can be withdrawn conclusions of this study as are follow: The variable of profitability, leverage, company size, institusional ownership, and sales growth significant influence tax avoidanve.
Co-Authors Swandi, Elsya Dinda Yanny