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All Journal MODUS-Jurnal Ekonomi dan Bisnis E-Dimas: Jurnal Pengabdian kepada Masyarakat International Journal of Artificial Intelligence Research AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Jurnal ASET (Akuntansi Riset) JMM (Jurnal Masyarakat Mandiri) Competitive Jurnal Akuntansi dan Keuangan Jurnal ABDINUS : Jurnal Pengabdian Nusantara Jurnal Akuntansi Jurnal Ilmiah Manajemen Ubhara Patria : Jurnal Pengabdian Kepada Masyarakat ABDI MOESTOPO: Jurnal Pengabdian pada Masyarakat Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) JAKPI Jurnal Pengabdian Pada Masyarakat Jurnal Manajemen Maranatha Jurnal Akuntansi
Lauw Tjun Tjun
Universitas Kristen Maranatha
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Journal : JAKPI

 1 
PERSEPSI KEMAMPUAN KERJA EKSTERNAL DAN PERILAKU AUDITOR YANG DIINGINKAN, TEMAN ATAU MUSUH? Maretia, Stella; Natalia, Esther; Alamsyah, Andrea; Kurniawan, Johanes; Tjun Tjun, Lauw; Marpaung, Elyzabet I.
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 4, No 1 (2024)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v4i1.4292

Abstract

This research aims to examine the effect of career development practices in the form of training on auditors’ professional skepticism and behavior of audit quality reduction as well as to examine whether auditors’ external employability mediates the effect of career development practices. Samples of this study were auditors who worked at an audit firm in Jakarta and Jawa Barat. Questionnaires were shared using the snowball sampling method. We had collected 123 respondents in total and selected them that fit our criterias to 86 respondents as our research sample. The data were analyzed using PLS-SEM with the SmartPLS program. This study found that career development practices on training had a positive effect on auditors’ external employability, auditors’ external employability had a positive effect on auditors’ professional skepticism and behavior of audit quality reduction. Based on this result, it can be concluded that perceived external employability, which is often seen as a risk, actually triggers the desirable auditor behavior. This research suggests to increase the perceived external employability through firm investment in auditors' careers which acts as a catalyst for desirable auditor behavior. Firm support in career development practices creates an environment where auditors tend to be more committed, more professionally skeptical and uphold the quality of their audit services.. 
DAYA TARIK PROFESI AUDIT PADA GENERASI Z Santoso, Stefanie Kristiana; Nainggolan, Tiurma; Tjun Tjun, Lauw; Marpaung, Elyzabet Indrawati
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 5, No 1 (2025)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v5i1.5187

Abstract

The purpose of this study is to determine the interest of Generation Z students in the auditing profession. A quantitative approach was conducted using a survey method through the distribution of a questionnaire based on Google Forms to undergraduate and postgraduate accounting students at universities in the city of Bandung. The study applied purposive sampling and analyzed the data using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that financial rewards, motivation, and self-efficacy have a positive influence on students' interest in pursuing an audit profession. These findings provide insights into the factors that may impact Generation Z students' career choices regarding the audit profession in the future. Penelitian ini bertujuan untuk mengetahui minat mahasiswa generasi Z terhadap profesi audit. Pendekatan yang dilakukan melalui metode survei dengan penyebaran kuisioner berbasis google form kepada mahasiswa bidang akuntansi pada Universitas di Kota Bandung. Metode  purposive sampling digunakan dalam pengambilan data, kemudian dianalisa menggunakan Partial Least Squares Structural Equation Modeling (PLS-SEM). Hasil penelitian menunjukkan penghargaan keuangan, motivasi, dan efikasi diri positif berpengaruh terhadap minat mahasiswa dalam memilih profesi audit. Temuan ini memberikan wawasan tentang faktor-faktor yang dapat mempengaruhi keputusan karir mahasiswa generasi Z dalam memilih profesi audit di masa depan. 
PROFITABILITY DAN PRAKTIK TAX AVOIDANCE DI INDONESIA Nursoleh, Muhammad Rizki; Tjun Tjun, Lauw
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 5, No 1 (2025)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v5i1.5497

Abstract

The main focus of this study is to investigate how profitable tax avoidance is for non-financial companies in Indonesia, with operating cash flow acting as a control variable. Using previously published data and quantitative methodology, referring to annual reports published by 40 companies for the period 2019-2024 that have been submitted to the Indonesian Stock Exchange (IDX). The analysis process uses a multiple linear regression model run through the SPSS application version 29. The findings indicates that profitability has no significant impact on tax avoidance. Likewise, cash flow from operating activities shows no significant influence on tax avoidance. The regression model accounts for only 0.5% of the variance in tax avoidance, suggesting that other factors outside the scope of this study may play a more substantial role in explaining corporate tax avoidance behavior. The limited explanatory power of the model underlines the necessity of exploring additional variables in future studies. The scope of this study only includes only two financial indicators and a specific observation period. Therefore, the results should be interpreted carefully, taking into account the study’s context and scope. Keywords: Tax Avoidancce, Return on Assets, Cash Effective Tax Rate, and Operating Cash Flow
Co-Authors -, Hanny Abbas, Dirvi Surya Alamsyah, Andea Alamsyah, Andrea Alvin Setiawan Ana Mariana, Ana Anny Nurbasari Aurora Angela Batistuta, Feren Farah Focket Bram Hadianto Caritas Igansia Yeni Thoma Cen Lu Christine Dwi Karya Susilawati Darmayanti, Tessa Eka Debbianita Dewi Isma Aryani Eddy, Endah Purnama Sari Edhy Priyatna Anugrah Surbakti Eiren Eunike Elyzabet I. Marpaung, Elyzabet I. Elyzabet Indrawati Marpaung Elyzabet Indrawati Marpaung Enny Prayogo Enrico Goiyardi Erna Erna Ethelind, Euclea Theda Farishi, Ryandika Ramadhan Al Fedro Christian Montoliang Feren Farah Focket Batistuta Gultom, Putriyani Gunawan, Samuel Octavianus Hanny Hanny Hanny Hanny Harris Hansa Wijaya Herman Kambono Herman Kambono I Nyoman Agus Wijaya Ida . Ida Ida, Ida Ita Salsalina Lingga Ivan Pratama Jefania Putri Gulo Johanes, Kristallisya Alexandra Joni Joni Joni Joni Joshua Rahadian Kurniawan, Johanes Lidya Agustina Lidya Agustina Liliawati, Swat Lie Linda Vania Wijaya Lunandi, Yenny Yuniawaty Manullang, Agnes Theresia Maretia, Stella Maria Natalia, Maria Mulyadi, Riki Himawan Munawar Muchlish Munthe, Rusli Ginitng Mustamin, Nurul Intawaty Permata Nafi, Priscillia Octaviana Nainggolan, Tiurma Natalia, Esther Nicholas Phandi Nunik Lestari Dewi Nur, Nur Nursoleh, Muhammad Rizki Nurul Intawaty Permata Mustamin Oktavianti Oktavianti Oktavianti Oktavianti Ranesa Thedya Rapina . Ray Krismawan Rini Handayani Ryandika Ramadhan Al Farishi Ryandika Ramadhan Al Farishi Sabrina, Olivia Windy Sandi Gunawan A M Situmorang Santoso, Stefanie Kristiana Santy Setiawan Se Tin Senna Dwi Renata Putri SETIN, SETIN Sie, Inri Imelix Sinta Setiana Steven Asher Sunardi Indrawan Surifran, Vicky Putra Thoma, Caritas Igansia Yeni Thoma, Caritas Ignasia Yeni Tiopan Naek Verani Carolina Vinny Stephanie Hidayat Winta Tridhatu Satwikasanti, Winta Tridhatu Yenni Carolina Yunita Christy