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All Journal JRMA (Jurnal Riset Manajemen dan Akuntansi) JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN)
Rustiyaningsih, Sri
Fakultas Bisnis, Universitas Katolik Widya Mandala Surabaya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Kesadaran Wajib Pajak, Pengetahuan Wajib Pajak, Pelayanan Fiskus, Sanksi Perpajakan, dan Penerapan E-Filing terhadap Kepatuhan Wajib Pajak pada Wajib Pajak Orang Pribadi Non Karyawan di KPP Pratama Ngawi Prakasiwi, Monica Joice; Rustiyaningsih, Sri
JRMA | Jurnal Riset Manajemen dan Akuntansi Vol 8, No 2 (2020)
Publisher : Fakultas Ekonomi dan Bisnis

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh kesadaran wajib pajak, pengetahuan wajib pajak, pelayanan fiskus, sanksi perpajakan, dan penerapan e-filing terhadap kepatuhan wajib pajak orang pribadi. Sampel penelitian ini adalah wajib pajak orang pribadi non karyawan yang terdaftar di KPP Pratama Ngawi. Teknik pengambilan sampel yang digunakan adalah purposive sampling.  Kriteria sampelnya yaitu WP OP bukan karyawan, WP OP yang memiliki NPWP, dan WP OP yang melaporkan SPT Tahunan melalui e-filing. Pengujian hipotesis menggunakan analisis regresi linier berganda dengan bantuan program SPSS versi 22. Hasil penelitian ini membuktikan bahwa variabel kesadaran wajib pajak, pengetahuan wajib pajak, pelayanan fiskus, sanksi perpajakan, dan penerapan e-filing berpengaruh positif signifikan terhadap kepatuhan wajib pajak orang pribadi
PENGARUH KUALITAS AUDIT, DEBT RATIO, UKURAN PERUSAHAAN, AUDIT LAG, DAN AUDIT CLIENT TENURE TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN Siti Rinawati; Sri Rustiyaningsih
JRMA (Jurnal Riset Manajemen dan Akuntansi) Vol 10, No 3 (2022): Periode Desember (2022) - Maret (2023)
Publisher : Fakultas Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jrma.v10i3.1127

Abstract

Keraguan akan kelangsungan hidup (going concern) perusahaan harus diketahui oleh semua pihak yang berhubungan dengan perusahaan sedini mungkin untuk menghindari terjadinya hal buruk yang tidak diinginkan di masa mendatang. Auditor akan memberikan opini audit going concern pada perusahaan yang kelangsungan hidupnya diragukan. Penelitian kuantitatif ini bertujuan untuk membuktikan pengaruh kualitas audit, debt ratio, ukuran perusahaan, audit lag, dan audit client tenure terhadap penerimaan opini audit going concern. Objek penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2017-2019. Teknik pengambilan sampel yang digunakan adalah purposive sampling dan sampel yang digunakan dalam penelitian ini sebanyak 98 perusahaan manufaktur. Sumber data diperoleh dari laporan keuangan auditan. Pengujian hipotesis menggunakan analisis regresi logistik dengan bantuan program SPSS 24. Hasil penelitian ini menunjukkan bahwa variabel kualitas audit, ukuran perusahaan dan audit client tenure tidak berpengaruh terhadap penerimaan opini audit going concern. Sedangkan variabel debt ratio dan audit lag berpengaruh positif terhadap penerimaan opini audit going concern.Doubts about the company’s going concern must be known by all parties related to the company as early as possible to avoid unwanted bad things in the future. The auditor will provide a going concern audit opinion on companies whose survival is in doubt. This quantitative study aims to prove the effect of audit quality, debt ratio, firm size, audit lag, and audit client tenure on the acceptance of going concern audit opinions. The object of this research is a manufacturing company listed on the Indonesia Stock Exchange in 2017-2019. The sampling technique used is purposive sampling and the sample used in this study is 98 manufacturing companies. Sources of data obtained from audited financial statement. Hypothesis testing using logistic regression analysis with the help of SPSS 24 program. The result of this study indicate that the variables of audit quality, compani size and audit client tenure have no effect on the acceptance of going concern audit opinions. Meanwhile, the debt ratio and audit lag variables have a positive effect on the going concern audit opinion acceptance.
Budaya Organisasi dan Pencegahan Fraud dalam Pengelolaan Keuangan Desa dengan Moralitas Individu sebagai Mediasi Sri Rustiyaningsih
JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Vol. 9 No. 2 (2023): JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) MEI
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jkbm.v9i2.9479

Abstract

This study aims to prove the direct and indirect effects of organizational culture on fraud prevention through individual morality as a mediating variable. This study is a quantitative study. The research was conducted on village objects in the Wungu sub-district, Madiun Regency, with village apparatus respondents who were involved in managing village finances. The census technique was used in this study. Primary data was obtained by distributing questionnaires directly to the respondents. Hypothesis testing uses Path Analysis with the help of the SPSS version 24 program and is strengthened by testing using the online Sobel Test. The research results show that organizational culture significantly positively affects fraud prevention in village financial management. Organizational culture has a significant positive effect on individual morality. Individual morality affects the prevention of fraud in village financial management. However, the results of path analysis testing indicate that individual morality is not proven to mediate the influence of organi-zational culture on fraud prevention in village financial management. These results are supported by the Sobel Test online results which show that individual morality does not mediate the relationship between organizational culture and fraud prevention in village financial management.
Co-Authors Prakasiwi, Monica Joice Siti Rinawati