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All Journal JURNAL AKUNTANSI DAN AUDITING JURNAL AKUNIDA Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Jurnal Informasi dan Teknologi
Ginting, Rudi
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Computer Science & IT Economics, Econometrics & Finance Social Sciences Other

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Journal : JURNAL AKUNIDA

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PENGARUH AKUNTANSI FORENSIK, SKEPTISME PROFESIONAL DAN PENGALAMAN AUDIT TERHADAP DETEKSI FRAUD Rahmawati, Annisa; Simorangkir, Panubut; Ginting, Rudi
Jurnal Akunida Vol. 7 No. 2 (2021): December
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jakd.v7i2.4542

Abstract

This study aims to analyze the effect of forensic accounting, auditor professional skepticism, and audit experience on fraud detection. Data was collected by distributing questionnaires to respondents. The population in this study are auditors who work in a public accounting firm (KAP) in Jakarta, with a sample of 100 auditors. The sampling technique used is purposive sampling with the criteria of auditors who are still actively working at KAP in DKI Jakarta and have at least 6 months of experience working at KAP. Data analysis method used multiple linear regression analysis. Partially, the results showed that forensic accounting and audit experience had a significant positive effect on fraud detection, while professional auditor skepticism had no significant effect on fraud detection.
Pengaruh Ukuran Perusahaan, Kepemilikan Institusional Dan Komisaris Independen Publik Terhadap Tax Avoidance Hidayat, Taufik; Ayunita Ajengtiyas , Ayunita Ajengtiyas; Ginting, Rudi
Jurnal Akunida Vol. 8 No. 1 (2022): June
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jakd.v8i1.4738

Abstract

This research aims to determine the effect of firm size, institusional ownership and independent board commissioners on tax avoidance of listed manufacturing companies in Indonesia Stock Exchange in the period 2018 – 2020. The type of this research is quantitative research that uses secondary data based on annual report. A sample of this research consisted of 91 manufacturing companies. Techniques analyzing data in this research used regression model selection test, classical assumption test, multiple linear regression, and partial hypothesis testing (t test). Conclusion of this research that firm size, institutional and control variable (firm age) has no effect on tax avoidance. While independent board commissioners has a negative significant effect on tax avoidance.
Co-Authors Adi Soeprapto Akhirianto, Pas Mahyu Anita Nopiyanti Annisa Rahmawati Ayunita Ajengtiyas , Ayunita Ajengtiyas Luh Putu Widya Adnyani Panubut Simorangkir Sari, Medina Anggita Solly Aryza Taufik Hidayat