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Herry Goenawan Sudarsa
Universitas Bandar Lampung
Economics, Econometrics & Finance Social Sciences

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Pengaruh Komitmen Organisasi Dan Kompetensi Auditor Terhadap Kinerja Auditor Pada Kantor Inspektorat Daerah Provinsi Lampung (Study Kasus pada Kantor Inspektorat Daerah Provinsi Lampung) Herry Goenawan Sudarsa; Anniza Ratu Mahlinda; Riswan RISWAN
Jurnal Akuntansi dan Keuangan Vol 3, No 2 (2012): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v3i2.227

Abstract

The main objective of this study was to determine the effect of organizational commitment and competence of the auditors on the performance of auditors Regional Inspectorate Office of Lampung Province. Based on the analysis results, indicate that organizational commitment and competence of auditors have an influence on the performance of auditors. Based on the analysis results, the authors recommend the need to increase the love of organizations comply with regulations such as leadership, doing work optimally for the organization, and willing to sacrifice for the sake of the organization, even in a very urgent situation auditor must always exist for increased auditor competence organisasi.Perlu especially in works. Experience and knowledge of the auditor shall be increased by way of response to the environment of auditors and senior auditors others outside the organization. And seminars related to the auditors work in order to increase knowledge and experience for the auditor. Because competent auditor is needed in the most important is organisasi.Yang should improve the performance of auditors in the audit teams work in the form of value the opinion of a teammate, not to be selfish, to be responsible, honest, obedient to the organizations rules, and loyal to the organization . Head of the Office of Lampung Province Inspectorate through Kasub. Personnel should be more assertive attention to the performance of the auditor and the auditor should follow the trainings and seminars to increase knowledge and experience related to the auditors work.
Analisis Pengaruh Pemahaman Sistem Modul Penerimaan Negara (Mpn) Terhadap Tingkat Kepatuhan Wajib Pajak Pada Kpp Metro (Study Kasus pada KPP Metro) Herry Goenawan Sudarsa; Fitriya Kasmawati; Rosmiaty Tarmizi
Jurnal Akuntansi dan Keuangan Vol 3, No 2 (2012): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v3i2.232

Abstract

The main objective of this study was to determine the perception and understanding of the corporate taxpayers Module System Revenue (MPN) and to know how to influence State Revenue System module (MPN) on tax compliance in paying taxes. Based on the analysis results, shows that the System Module Revenues have a positive influence on tax compliance in paying taxes. The system responded positively by the taxpayer, that is with a good understanding of which is owned by the taxpayer to the MPN system and increasing taxpayer compliance in paying taxes, especially in terms of formal compliance. This may imply that the expectation that the significant tax revenue from this system is not impossible. Based on the analysis results, the researchers suggested that the MPN system can continue to be applied by the government to increase the taxpayers and increase tax revenues. However, the implementation of such a system must be balanced with the supervision and implementation of sanctions against assertion, that the implementation of sanctions still considered fair by the taxpayer who continues to do tax obligations dutifully and correctly. It is expected that the tax authorities to be more active in conducting counseling and guidance to the Taxpayer on the importance of understanding the regulatory and taxation system, especially to increase taxpayer confidence in the regulatory and taxation systems. In addition, the tax authorities have to do counseling and guidance to the Board in terms of taxpayers comply with tax laws, especially for material compliance. It is expected to cause embarrassment in self- corporate taxpayer itself when it does not comply with tax laws. And the government should realize good governance and clean as well as improve the quality of tax officials in order to create a professional fiscus, honest / no corruption, and responsible in carrying out its duties and mandate given.
Pengaruh Komitmen Organisasi Dan Kompetensi Auditor Terhadap Kinerja Auditor Pada Kantor Inspektorat Daerah Provinsi Lampung (Study Kasus pada Kantor Inspektorat Daerah Provinsi Lampung) Herry Goenawan Sudarsa; Anniza Ratu Mahlinda; Riswan RISWAN
Jurnal Akuntansi dan Keuangan Vol 3, No 2 (2012): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v3i2.228

Abstract

The main objective of this study was to determine the effect of organizational commitment and competence of the auditors on the performance of auditors Regional Inspectorate Office of Lampung Province. Based on the analysis results, indicate that organizational commitment and competence of auditors have an influence on the performance of auditors. Based on the analysis results, the authors recommend the need to increase the love of organizations comply with regulations such as leadership, doing work optimally for the organization, and willing to sacrifice for the sake of the organization, even in a very urgent situation auditor must always exist for increased auditor competence organisasi.Perlu especially in works. Experience and knowledge of the auditor shall be increased by way of response to the environment of auditors and senior auditors others outside the organization. And seminars related to the auditors work in order to increase knowledge and experience for the auditor. Because competent auditor is needed in the most important is organisasi.Yang should improve the performance of auditors in the audit teams work in the form of value the opinion of a teammate, not to be selfish, to be responsible, honest, obedient to the organizations rules, and loyal to the organization . Head of the Office of Lampung Province Inspectorate through Kasub. Personnel should be more assertive attention to the performance of the auditor and the auditor should follow the trainings and seminars to increase knowledge and experience related to the auditors work.
Co-Authors Anniza Ratu Mahlinda Fitriya Kasmawati Riswan RISWAN Rosmiaty Tarmizi