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All Journal Jurnal Akuntansi dan Sistem Teknologi Informasi
Dewi Saptantinah Puji Astuti
Program Studi Akuntansi Fakultas Ekonomi Universitas Slamet Riyadi Surakarta
Economics, Econometrics & Finance

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FAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI MAHASISWA MENGENAI ETIKA PENGGELAPAN PAJAK (Survei pada Mahasiswa Akuntansi Fakultas Ekonomi Perguruan Tinggi Swasta di Surakarta) Fitria Anggrahini; Fadjar Harimurti; Dewi Saptantinah Puji Astuti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 16 No 1 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Tax evasion in Indonesia is still a lot, such as reporting smaller sales, inflating company costs at a fictionalized cost. The purpose of this research is to analyze the significance of the influence of taxation system, discrimination, technology and information on taxation and justice to the ethical perception of tax evasion in accounting students Faculty of Private college economics In Surakarta This research took samples of 118 respondents from 1,160 accounting students of the Faculty of Economics of Private universities in Surakarta who have been attending a tax practice course. Data collection methods used: questionnaires and documentation. Technical analysis of data used for validity tests, reliability tests, classical assumption tests, and multiple linear regression analyses. The results of the significance testing of the taxation system against tax evasion significantly negatively affect. Technology testing and taxation information negatively affect tax evasion, and the testing of the influence of justice gained significant negative results against tax evasion. As for discrimination, the results of significant positive effect on tax evasion are obtained.
PENGARUH AUDIT FEE, PENGALAMAN AUDIT, DAN SKEPTISME PROFESIONAL TERHADAP KUALITAS AUDIT DENGAN INDEPENDENSI SEBAGAI VARIABEL MODERASI (Survei pada KAP di Jawa Tengah dan DIY) Liya Wahyu Ana; Dewi Saptantinah Puji Astuti; Djoko Kristianto
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 16 No 3 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Audit quality is very important because the financial statements that have been audited by public accountants are more reliable than the fairness of the financial statements that are not or have not been audited.0The purpose of this study was0to analyze the significance of the effect of audit fees, auditor experience, and professional skepticism on audit quality with independence0as a moderating variable. .This0study took0a sample of 87 respondents from all auditors in Central Java and Yogyakarta, using00accidental sampling.0Data collection methods: questionnaires”and documentation. The0data analysis technique0is descriptive statistics, validity0test, reliability0test, classic0assumption test, multiple linear regression test, and interaction test. The0results of the study concluded that0audit fees, auditor experience, and professional skepticism had a positive and0significant effect on audit0quality. And Independence moderates the relationship between audit fees, auditor experience, and professional skepticism about audit quality.
Co-Authors Djoko Kristianto Fadjar Harimurti Fitria Anggrahini Liya Wahyu Ana