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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Keuangan dan Perbankan Kinerja Infestasi Riset Akuntansi dan Keuangan Indonesia E-Dimas: Jurnal Pengabdian kepada Masyarakat AKUNTANSI DEWANTARA Dinamisia: Jurnal Pengabdian Kepada Masyarakat JIA (Jurnal Ilmiah Akuntansi) PEDULI: Jurnal Imiah Pengabdian Pada Masyarakat Jurnal Bisnis dan Akuntansi Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Studi Akuntansi dan Keuangan Indonesia (SAKI) Jurnal Akuntansi AKUNESA Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Pengabdian Pada Masyarakat International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Ilmiah Akuntansi dan Keuangan Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi
Verani Carolina
Universitas Kristen Maranatha
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Journal : Jurnal Akuntansi

 1 
Pengaruh Persepsi Auditor Junior dan Auditor Senior atas Sistem Pengendalian Mutu Kantor Akuntan Publik (KAP) Terhadap Kinerja Auditor Verani Carolina; Christine Dwi Karya; Riki Martusa
Jurnal Akuntansi Vol. 3 No. 1 (2011)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v3i1.358

Abstract

The objective of this research is to determine the impact of auditor perception through “Sistem Pengendalian Mutu” (independent variables) on auditor performance (dependent variable). The study also make the different between the perception of junior auditors and senior auditors. The respondent of this research are 38 auditors from 7 Public Accountant Firm in Bandung. The research used hypotesis test while data were processed by Statistical Package for the Social Sciences (SPSS) program. It is using regression analysis to examine the effect of auditor perception through “Sistem Pengendalian Mutu” on auditor performance. Independent sample t-test is used to compare junior auditor and senior auditor performance. The result of this research shows that perception of “Sistem Pengendalian Mutu” give positive effect to auditor performance. The independent sample t-test indicates that junior auditors performance is better than senior auditor performance through their perception of “Sistem Pengendalian Mutu”.Keywords: auditor perception, auditor performance
Analisis Rasio Keuangan untuk Memprediksi Kondisi Financial Distress (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014-2015) Verani Carolina; Elyzabet Indrawati Marpaung; Derry Pratama
Jurnal Akuntansi Vol. 9 No. 2 (2017)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v9i2.481

Abstract

AbstractThis research aims to examine wether liquidity, profitability, leverage, and operating cash flow can be used as financial distress predictor. Manufacturing companies which were listed in the Indonesia Stock Exchange during the period 2014-2015, were used as samples. This research used purposive sampling method and 96 companies can be used as samples according to the criteria. Data was analyzed using logistic regression. The result showed that only profitability can be used as financial distress predictor, while liquidity, leverage, and operating cash flow cannot.Keywords: Financial Distress, Liquidity, Leverage, Operating Cash Flow, and Profitability
Political Connections and Tax Avoidance Tjahyadi, Sherin; Carolina, Verani
Jurnal Akuntansi Vol. 16 No. 1 (2024): Vol 16 No 1 (2024)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v16i1.8318

Abstract

Abstract Purpose - This study aims to find empirical evidence whether political connections affect tax avoidance. Design/methodology/approach - The research method used is a quantitative research method from annual reports and financial statements of primary consumption sector companies listed on the IDX (Indonesia Stock Exchange) for 2019-2021. The sampling method used is a non-probability sampling method (purposive sampling). This study used regression panel data processed using Eviews 12.Findings - the results showed that political connections affect tax avoidance.Research limitations/implications – Investors who wish to invest in a company may choose to invest in companies with political connections due to the minimal tax avoidance practices carried out in such companies. Keywords: Tax, Political Connections, and Tax Avoidance
Co-Authors Amanda, Verna Budi Andriyani, Lulu aurellia, tan lilyani Barnabas Tridig Silaban Christine Dwi Karya Daniel Togu Halomoan Debbianita Derry Pratama Eddy, Endah Purnama Sari Eiren Eunike Elysabeth I Marpaung Elyzabet Indrawati Marpaung Endah Purnama Sari Endah Purnama Sari Eddy Endah Purnama Sari Eddy Enny Prayogo Erika, Lidwina Erna Erna, Erna Glorya Sophieana Hanny Hanny Herman Kambono Hoetama, Marcella I Nyoman Agus Wijaya Ita Salsalina Lingga Jerry Jerry Joni Joni Joni Joni Jovi, Christian Kambono, Herman Lauw Tjun Tjun Leliana Lidya Agustina Maria Natalia Maria Natalia Maria Natalia Melvin Angelina Meyliana Meyliana Najmi Mutia Juhaeni Nindy Tanison Oktavianti Oktavianti Oktavianti Oktavianti Oktavianti, O Ranesa Tedya Ranesa Thedya Revaldo Farrel Witanto Riana Fortunata Riki Martusa Rini Handayani Rini Handayani Se Tin Sherin Tjahyadi Silaban, Barnabas Tridig Sinta Setiana Steven Asher Surifran, Vicky Putra Tan , Kwang En Tedya, Ranesa Tjahyadi, Sherin Vinny Stephanie Hidayat Wayan Feri Permana Wijaya, I Nyoman Agus Yenni Carolina Yuliana Gunawan Yuliana Gunawan Yuliana Gunawan Yunita Christy