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All Journal Akuntansi : Jurnal Akuntansi Integratif
Yoosita Aulia
Universitas Dr. Soetomo Surabaya
Economics, Econometrics & Finance Social Sciences

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Konflik Peran, Kepribadian LOC Internal, Kinerja Auditor dan Moderasi Tekanan Anggaran Waktu (Suatu Studi pada Auditor yang Bekerja pada KAP di Surabaya) Yoosita Aulia; Alberta Esti Handayani
Akuntansi : Jurnal Akuntansi Integratif Vol. 5 No. 2 (2019): Volume 5, Nomor 2, Oktober 2019
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v5i02.162

Abstract

This study aims to explain some of the factors that influence auditor performance and TAW moderation on the influence of role conflict and internal LOC personality on auditor performance on auditors working at KAP in Surabaya, especially to prove role conflict and internal locus of control personality influence auditor performance. and prove that TAW is able to strengthen the  negative influence of role conflict on auditor performance, and prove that TAW weakens the positive influence of internal locus of control personality on auditor performance. This study uses quantitative methods and PLS-SEM analysis techniques. This study successfully proved that role conflict has a negative effect on auditor performance, internal LOC personality has a positive effect on auditor performance, TAW is able to moderate the influence of role conflict on auditor performance, and TAW cannot moderate the internal LOC personality towards auditor performance
Determinasi Penggunaan E-Filing dengan Moderasi Kesiapan Teknologi Informasi Yoosita Aulia; Putri Wahyuni
Akuntansi : Jurnal Akuntansi Integratif Vol. 6 No. 1 (2020): Volume 6, Nomor 1, April 2020
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v6i01.244

Abstract

This study aims to determine the effect of speed of access and ease of system on the use of e-filing with the readiness of information technology as a variable moderation. The population used is the entire Individual Taxpayer in the KPP Mulyorejo Surabaya.Sampling technique uses purposive sampling, number of respondents are 100 individual taxpayers .Analysis technique in this study is Multiple Linear Regression. The results indicate the speed of access, ease of system has a positive effect on the use of e-Filing, readiness of information technology cannot moderate the effect of speed of access to the use of e-Filing, and readiness of information technology moderates the effect of ease of system on the use of e-Filing
Co-Authors Handayani, Alberta Esti Putri Wahyuni