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All Journal JURNAL MUTIARA AKUNTANSI Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ipteks Terapan : research of applied science and education Journal Accounting International Mount Hope
Wilsa Road Betterment Sitepu
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PENGARUH GAYA KEPEMIMPINAN TRANSFORMASIONAL, OBJEKTIVITAS, INTEGRITAS DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT PADA AUDITOR BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN (BPKP) SUMUT Tina Wati Marbun; Wilsa Road Betterment Sitepu
JURNAL MUTIARA AKUNTANSI Vol 3 No 2 (2018): Jurnal Mutiara Akuntansi Volume 3 No. 2 Tahun 2018
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (666.228 KB)

Abstract

Hasil laporan pemeriksaan yang disajikan auditor haruslah berkualitas karena menjadi landasan kepercayaan para pemakai laporan keuangan. Namun, pada kenyataannya banyak faktor yang membuat berkurangnya kualitas audit sehingga hasil pemeriksaan tersebut menjadi diragukan. Pada penelitian ini memiliki tujuan untuk menganalisis dan mengetahui tentang pengaruh gaya kepemimpinan transformasional, objektivitas, integritas dan etika auditor terhadap kualitas audit yang dimiliki auditor Badan Pengawasan Keuangan dan Pembangunan (BPKP) Sumut. Metode yang digunakan dalam penelitian ini yaitu penelitian kuantitatif. Populasi dalam penelitian ini adalah para auditor yang bekerja di BPKP Sumut. Teknik pengumpulan data dalam penelitian ini adalah pengumpulan kuesioner dengan menggunakan skala likert. Data dianalisis dengan menggunakan analisis regresi berganda dengan bantuan program SPSS versi 19.0. Hasil penelitian ini menyimpulkan bahwa gaya kepemimpinan transformasional berpengaruh positif signifikan terhadap kualitas audit, objektivitas berpengaruh positif signifikan terhadap kualitas audit, integritas berpengaruh signifikan trehadap kualitas audit dan etika auditor berpengaruh signifikan terhadap kualitas audit. Kata Kunci : Gaya Kepemimpinan Transformasional, Objektivitas, Integritas, Etika Auditor, Kualitas Audit.
Influence Size Company, Profitability, Liquidity, and Solvency of Audit Delay with the Reputation of the KAP as Variable Moderating on Company Manufacture Which Registered in BEI in the Year of 2017 – 2020 Devi Faradilah; Tifania Agitha br. Tarigan; Wilsa Road Betterment Sitepu
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.5209

Abstract

Study this aim for look for know influence size company, profitability, liquidity, and solvency on audit delay with KAP reputation as a moderating variable. Types of research this is quantitative with secondary data originating from BEI (www.idx.com) and sample in this study, 65 manufacturing companies were listed on the IDX in 2017 – 2020. Results This study states that firm size, liquidity and solvency have an effect on audit delay , profitability has no effect on audit delay , and firm size, profitability, liquidity, and solvency have no effect on audit delay with KAP reputation as a variable moderating.
EFFECT OF AUDIT COMPLEXITY, TIME BUDGET PRESSURE, AUDITOR'S COMPETENCY AND EXPERIENCE ON AUDIT QUALITY WITH MODERATING VARIABLES INFORMATION SYSTEM UNDERSTANDING Wiranda Tesalonika Hutagalung; Desy Romauli Br. Sitorus; Sano Sinaga; Wilsa Road Betterment Sitepu
Jurnal Ipteks Terapan (Research Of Applied Science And Education ) Vol. 16 No. 2 (2022): Jurnal Ipteks Terapan (Research Of Applied Science And Education)
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (636.694 KB) | DOI: 10.22216/jit.v%vi%i.992

Abstract

The purpose of this research is to examine the effect of audit complexity, time budget pressure, competence, and auditor experience on auditor quality with an understanding of information systems as a moderating variable. The population is taken from auditors at KAP in Medan, where the total population is 100 auditors. The sample was taken using the purposive sampling method with the criteria (1) having an education of at least a Diploma (2) having a work experience of at least one year, because they already have experience and time in carrying out adaptation and providing an assessment of their performance and working environment conditions, therefore the sample is 70 respondents. Here the data are analyzed using multiple regression and moderation assisted by the SPSS 20 program. The results of the hypothesis tested in this study show that the competence and experience variables of auditors have a negative influence on audit quality, but through the interaction of the moderating variable understanding of information systems, the competence variable brings changes. the direction is positive, but in contrast to the auditor's experience through the interaction of the moderating variable understanding of information systems, the auditor's experience variable does not change direction. Meanwhile, the time budget pressure variable and audit complexity positively affect audit quality even with the existing interaction of the moderating variable understanding of information systems, the audit complexity variable still affects audit quality positively, but differs from the time budget pressure through the interaction of the moderating variable understanding the information system pressure variable. time budget changes direction to negative..
THE EFFECT OF APPLICATION OF RETURN ON ASSETS, LEVERAGE, COMPANY SIZE AND INSTITUTIONAL OWNERSHIP ON TAX AVOIDANCE IN REGISTERED MANUFACTURING COMPANIES IN THE TRANSPORTATION AND LOGISTICS SECTOR ON THE INDONESIAN STOCK EXCHANGE 2019-2022 Raymon Ardian Zebua; Sahwita Angkat; Wilsa Road Betterment Sitepu; Owen de Pinto Simanjuntak
Journal Accounting International Mount Hope Vol. 2 No. 3 (2024)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v2i3.394

Abstract

The aim of this research is to prove whether there is an influence of Return on Assets, Leverage, Company Size and Institutional Ownership on Tax Avoidance in Transportation and Logistics Sector Manufacturing Companies Listed on the Indonesia Stock Exchange (BEI). This research uses quantitative research using the SPSS version 26 application. The population used in this research is transportation and logistics sector manufacturing companies registered on the BEI for the 2019-2022 period. The results of this research show that (1) Return On Assets has a significant effect on Tax Avoidance, (2) Leverage does not have a significant effect on Tax Avoidance. (3) Company size has a significant effect on Tax Avoidance. (4) Institutional ownership has a significant effect on Tax Avoidance. The results of the Classical Assumption Test which went through the Normality test process, Multicollinearity Test, Autocorrelation Test, Heteroscedasticity Test, Multiple Linear Regression Test, Hypothesis (T Test), Hypothesis (F Test), Coefficient (R2) and Adjusted R Square had a 34% effect on Tax Avoidance and the remaining 66% are influenced by other variables.
Co-Authors Andranic Marlie Arni Plorida Banjarnahor Aura Futhie Tasya Charef Loveanna Pardede Decly Natalia Desy Nafika Manurung Desy Romauli Br. Sitorus Devi Faradilah Faasokhi Laia Friska Indriani Sipayung Friska Nduru Jessica Tantri Lastri Yeni Manullang mitra karlina situmorang Owen De Pinto Simanjuntak Ramadhan Diansyah Putra Raymon Ardian Zebua Sahwita Angkat Sano Sinaga Theresia Ance Lina Situmorang Tifania Agitha br. Tarigan Tina Wati Marbun Wiranda Tesalonika Hutagalung