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All Journal Journal of Economic, Bussines and Accounting (COSTING) Primanomics : Jurnal Ekonomi & Bisnis JURNAL LENTERA BISNIS Community Engagement and Emergence Journal (CEEJ) Enrichment : Journal of Management JURNAL ILMIAH MAKSITEK Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) International Journal for Advanced Research Pengabdian Deli Sumatera Jurnal Pemberdayaan Kepada Masyarakat
OKY SYAHPUTRA
UNIVERSITAS BATTUTA
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Pengaruh Independensi, Time Budget Pressure, Locus Of Control Dan Professional Judgement Terhadap Kinerja Auditor Pada Kap Di Kota Medan Felicia Suwanto; Gisella Maria; Jenny Zain; Oky Syahputra
Community Engagement and Emergence Journal (CEEJ) Vol. 7 No. 4 (2026): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v7i4.10976

Abstract

Kinerja auditor di KAP tercermin dari kemampuannya menjalankan prosedur audit sesuai standar, menghasilkan laporan yang objektif, tepat waktu, serta memberikan rekomendasi yang relevan guna meningkatkan kepercayaan publik. Namun, kualitas kinerja auditor sering menghadapi tantangan seperti tekanan anggaran waktu (time budget pressure), potensi konflik kepentingan yang mengganggu independensi, serta perbedaan karakter individu seperti locus of control. Auditor yang mampu menjaga independensi, mengelola tekanan waktu dengan baik, dan memiliki internal locus of control cenderung menunjukkan kinerja yang lebih optimal, sehingga penguatan faktor-faktor tersebut menjadi penting dalam meningkatkan kualitas audit pada Kantor Akuntan Publik. Populasi penelitian yang akan digunakan dalam penelitian adalah seluruh Auditor yang ada di KAP kota Medan yang jumlahnya sebanyak 60 akuntan publik. Teknik sampling dalam penelitian ini adalah purposive sampling dimana penentuan sampel berdasarkan kriteria tertentu bagi auditor yang ingin ikut berpartisipasi dalam pengisian kuesioner. Berdasarkan hasil penelitian, dapat disimpulkan bahwa secara parsial independensi, time budget pressure, dan locus of control berpengaruh terhadap kinerja auditor pada Kantor Akuntan Publik (KAP) di Kota Medan, sedangkan professional judgement tidak menunjukkan pengaruh secara parsial, namun secara simultan keempat variabel tersebut berpengaruh terhadap kinerja auditor.
PENGARUH AUDIT TENURE, REPUTASI AUDITOR, KOMITE AUDIT & FEE AUDIT TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI KOTA MEDAN Aurelia Dacia Lie; Florentina Manao; Jenny Zain; Oky Syahputra
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 2 (2026): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/7q9mc961

Abstract

Penelitian ini bertujuan untuk meneliti pengaruh audit tenure, reputasi auditor, komite audit & fee audit terhadap kualitas audit pada kantor akuntan publik di kota medan. Fenomena kasus yang dilakukan PT Summarecon Agung Tbk yaitu memberikan fee kepada kepala daerah agar surat ijin pembangunan property lebih cepat keluar dan dalam laporan audit tahunan yang di lakukan KAP purwanto, sungkono dan surja, PT Summarecon Agung memiliki 60 anak perusahaannya tahun 2020 dengan biaya audit sebesar 6 Miliar. Metode penelitian menggunakan penelitian kuantitatif dengan menggunakan kuesioner untuk pengumpulan data. Sampel dalam penelitian menggunakan Kantor KAP di wilayah Kota Medan dengan 52 karyawan. Pengujian data dilakukan melalui SEM-PLS untuk menganalisa outer model memalui uji validitas konvergen, diskriminan, reliabilitas, inner model dengan uji model fit, dan koefisien determinasi dan uji hipotesis melalui uji t dan uji f. Hasil penelitian menunjukkan bahwa Audit Tenure, Reputasi Auditor, Komite Audit, Fee Audit berpengaruh signifikan terhadap Kualitas Audit.
Analysis of the Impact of Tax Compliance on Increasing National Revenue Irma Herliza Rizki; Oky Syahputra; Azman
International Journal For Advanced Research Vol. 1 No. 3: October 2024
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/0xmr8j20

Abstract

This study examines the impact of tax compliance on national revenue, highlighting the critical role that compliance plays in fostering fiscal stability and economic growth. By analyzing various countries' tax systems, enforcement mechanisms, and taxpayer behaviors, the study identifies key factors that influence tax compliance, such as government transparency, progressive taxation, public trust, and the use of technological innovations in tax administration. The research reveals that countries with higher compliance rates, supported by efficient enforcement and transparent governance, experience significant increases in national revenue. Furthermore, technological advancements, including e-filing systems and automated payment platforms, are found to be instrumental in reducing tax evasion and enhancing collection efficiency. The study also explores the importance of institutional quality and tax morale in shaping taxpayers' willingness to comply. Finally, the role of international cooperation in curbing cross-border tax evasion and improving compliance rates is emphasized. Overall, the findings suggest that strengthening national policies, investing in technology, and fostering global tax cooperation are essential for enhancing tax compliance and ensuring sustainable economic development.
Analysis of the Relationship Between Tax Compliance and National Financial Health Indicators Mela Novita Rizki; Fhikry Ahmad Halomoan Siregar; Oky Syahputra; Nangkula Utaberta
International Journal For Advanced Research Vol. 1 No. 4: December 2024
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/3axa8569

Abstract

This study examines the relationship between tax compliance and national financial health, focusing on how tax compliance rates influence key financial indicators such as public debt, fiscal deficits, inflation rates, and economic growth. Using data from a diverse sample of countries, both developed and developing, the study employs quantitative analysis through regression models to explore the impact of tax compliance on these financial outcomes. The results indicate that countries with higher tax compliance tend to have lower debt-to-GDP ratios, smaller fiscal deficits, stable inflation rates, and stronger economic growth. Institutional quality, digital tax systems, and tax morale are also identified as significant factors that enhance compliance and, in turn, improve financial health. Furthermore, the study highlights the long-term benefits of sustained tax compliance efforts and the importance of international cooperation in enhancing tax revenue collection. The findings provide valuable insights for policymakers aiming to improve fiscal stability by focusing on tax compliance as a key component of their economic strategies. Ultimately, the study demonstrates that effective tax systems are crucial for ensuring long-term financial stability and fostering sustainable economic growth.
Co-Authors Akash Raj Singh Aurelia Dacia Lie Azman Deni Sastra Solin Ebit Mardin Hulu Efraim William Putra Buulolo Enda Noviyanti Simorangkir Evani Artha Felicia Suwanto FHIKRY AHMAD HALOMOAN SIREGAR Florentina Manao Gisella Maria Hanicka Theneles Irma Herliza Rizki IRNA TRIANNUR LUBIS Jenny Zain Jenny Zain Jesita Almanna Mela Novita Rizki Mela Novita Rizki Muammar Rinaldi Nangkula Utaberta Natasya Natasya Randeska Manullang Santa Lusi Silalahi Selvi Aristantya Sri Ulina Barus Tina Muhardika Handayani Vanesa Tandri