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All Journal Jurnal Manajemen dan Keuangan IQTISHADIA Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam
Amilin -
UIN Syarif Hidayatullah Jakarta
Economics, Econometrics & Finance

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67 ANALISIS EFEKTIVITAS PERLAKUAN INDEPENDENSI AKUNTAN PUBLIK DALAM MEMBANGUN KUALITAS AUDIT (Studi Empiris pada Kantor Akuntan Publik di Jakarta) -, Amilin; Halomoan, Hery
Jurnal Manajemen dan Keuangan Vol 5, No 1 (2008): Jurnal Manajemen dan Keuangan
Publisher : Jurnal Manajemen dan Keuangan

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Abstract

The research has purpose to analyze the effectiveness of independence by public accountants to build audit’s quality. This research uses qualitative descriptive method with “Importance and Performance Analysis” it analyze level of performance and importance which is result the data in cartesius diagram about independence’s factors which is building audit’s quality. The data resulted by spreading questioner toward 42 public accountants which are work in public accountant office.The result research of research shows that the answer whit level of appropriateness between performance and importance is 95.25%. It means that the public accountants have independent when audited because it has appropriate whit respondent expectation. The performance of independence effectively about 75.64% respondent show effective.Keyword : effectiveness, public accountant’s independency, audit’s quality
PENGARUH PENGETAHUAN WAJIB PAJAK TENTANG INFORMATION TECHNOLOGY TERHADAP INTENSITAS PENGGUNAAN INTERNET DALAM SISTEM ADMINISTRASI PERPAJAKAN TERPADU (Studi Empiris Pada Wajib Pajak Bentuk Usaha Tetap di Jakarta) -, Amilin; Mustarikah, Anik
Jurnal Manajemen dan Keuangan Vol 6, No 2 (2008): Jurnal Manajemen dan Keuangan
Publisher : Jurnal Manajemen dan Keuangan

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This research is aimed to examine and find out empirical evidence of the influence of knowledge of tax payers about information technology to intensity of internet usage in integrated taxation administrate system with perception of tax payers about information technology as an intervening variable. Samples used in this research includes 42 correspondences consisting of tax payers have capital status as a Permanent Establishment (PE) in Jakarta that have losted at Kantor Pelayanan Pajak Badan dan Orang Asing Satu. Determination method sample used in this research is purposive sample (intake sample pursuant to random selected goals or purpose not). The collected of data to use primary data that is direct taken data through technique survey by using questionnaire.The quality of test in this research are validity of test to use is pearson correlation and reliability test of the research to use is cronbach alpha and then hypothesis test to use were analyzed of simple regression and multiple regression with path analysis. The results in this research are: (a) Knowledge of tax payers about information technology has significant influence to intensity of internet usage in integrated taxation administrate system. (b) Perception of tax payers about information technology has significant influence relation between knowledge of tax payers about information technology with intensity of internet usage in integrated taxation administrate system. Thus, the hypothesis indirect relation is of the research is empirically supported.Keywords: knowledge, perception, information technology, intensity of internet usage, integrated taxation administrate system.
ANALISIS PENGARUH TINGKAT PENDIDIKAN DAN JENIS PEKERJAAN WAJIB PAJAK TERHADAP MOTIVASI DALAM MEMENUHI KEWAJIBAN PAJAK -, Amilin; Yusronillah, Fanny
Jurnal Manajemen dan Keuangan Vol 7, No 3 (2009): Jurnal Manajemen dan Keuangan
Publisher : Jurnal Manajemen dan Keuangan

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The purpose of this research is to figure out the influence between education level and tax payers variety of jobs toward the motivation in fulfilling tax obligatory. The sample in this research includes 80 correspondences from 8 (eight) sub district of Jatinegara. Each sub district represents 10 correspondences. The sampling method is Area Sampling (cluster sampling). The collected of data to use primary data with questionnaire technique.Quality of test in this research are validity of test to use is Pearson correlation and reliability test of the research to use is cronbach alpha and then hypothesis test to use is Univariate analysis of variance (two way ANOVA). The results in this research are: (a). Educational level does not have any influences toward the motivation in fulfilling tax obligatory. (b). the variety of jobs it self does not have any influences towards the motivation in fulfilling tax obligatory. (c). the interaction between educational level and variety of jobs does not have any influences towards motivation in fulfilling tax obligatory.Keyword : Education level, variety of jobs, motivation to fulfilling tax obligatory.
PENGARUH AUDIT FEE, KESADARAN ETIS DAN LOCUS OF CONTROL TERHADAP PERILAKU AUDITOR EKSTERNAL -, Amilin; Desfiandi, Andi
Jurnal Manajemen dan Keuangan Vol 7, No 4 (2009): Jurnal Manajemen dan Keuangan
Publisher : Jurnal Manajemen dan Keuangan

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Abstract

This research aimed to identify and to test that influence audit fee, ethics realization and locus of control to external auditor’s behavior. The research has been done in Jakarta with auditor respondent working for public accountant company. Retrieval of sample has been using convenience sampling. Number of questionnaires propagated was 153 copies but only 107 copies question returned and 102 may be used. The data were analysis for hypothesis tester was done with multiple regression.The result of research indicates that audit fee, ethics realization and locus of control have significantly influence to external auditor’s behavior.Keywords: Audit Fee, Ethic Realization, Locus of Control, External Auditor’s Behavior
Fakta Empirik Tentang Etos Kerja Islam, Stres Kerja, Kepuasan Kerja, dan Kinerja Akuntan pada Industri Keuangan Islam di Indonesia -, Amilin
IQTISHADIA Vol 9, No 2 (2016): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v9i2.1733

Abstract

Fakta Empirik Tentang Etos Kerja Islam, Stres Kerja, Kepuasan Kerja, dan Kinerja Akuntan pada Industri Keuangan Islam di Indonesia -, Amilin
IQTISHADIA Vol 9, No 2 (2016): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v9i2.1733

Abstract

Co-Authors Andi Desfiandi Anik Mustarikah Fanny Yusronillah Hery Halomoan