Article Per Year (5 Year)
p-Index From 2021 - 2026
0.882
P-Index
This Author published in this journals
All Journal Media Riset Akuntansi Prosiding Seminar Nasional INDOCOMPAC Journal of Entrepreneurship, Management and Industry (JEMI) Indonesian Journal for Social Responsibility Trilogi Accounting & Business Research Journal of International Conference Proceedings
Monica Weni Pratiwi
Bakrie University
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mechanical Engineering Social Sciences Other

Published : 15 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search
Journal : Journal of International Conference Proceedings

 1 
Individual Taxpayer Compliance In Jakarta, Indonesia Putri, Wulan Aulia; Pratiwi, Monica Weni
Journal of International Conference Proceedings Vol 5, No 5 (2022): 2nd Wimaya International Conference Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i5.2017

Abstract

The purpose of this study is to examine the effect of tax socialization on individual taxpayer compliance, which is moderated by taxpayer awareness and understanding of taxation. The topic of individual taxpayer compliance is an interesting one to study because it looks at it from two perspectives, namely strength and trust in authorities. There are also differences in results from previous studies, which motivates the research. This study tries to analyse the effect of tax socialization on individual taxpayer compliance, which is mediation by taxpayer awareness and understanding of taxation. The sampling technique used in this study was probability sampling, namely simple random sampling. The sample size in this study was 111 respondents. According to the findings of the study, tax socialization has an effect on individual taxpayer compliance, which is mediation by taxpayer awareness. Based on the research results, further research can add service quality variables. Good service quality will have an impact on increasing individual taxpayer compliance in carrying out their tax obligations, and then providing quality services to taxpayers will make taxpayers further increase individual taxpayer compliance in fulfilling their tax obligations.Keywords: Individual Taxpayer Compliance, Strength and Trust in Authorities, Tax Socialization, Taxpayer Awarennes, and Understanding of Taxation.
Timeliness for Submitting Financial Statements to Mining Companies in Indonesia Ernanda, Mercedes Daimler Benz; Charis, Charis; Pratiwi, Monica Weni
Journal of International Conference Proceedings Vol 5, No 5 (2022): 2nd Wimaya International Conference Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i5.2016

Abstract

The purpose of this study to find out empirically the effect of firm size on the timeliness of the submission of financial statements, with profitability as a moderating variable. This study uses a quantitative approach using secondary data. The sample was selected by purposive sampling from a population of mining sector companies listed on the IDX starting in 2019 – 2021. The hypothesis was tested using the SPSS program with the moderated regression analysis technique. The results of the study indicate that the size of the company doesn’t have affects to the timeliness of the submission of financial statements, and profitability does strengthen or weaken the effect of the size of the company on the timeliness of the submission of financial statements. Based on the research results, further research can add company age. Based on the results of the study, further research can add the variable age of the company. Because age is a consideration for investors when investing their capital, companies with an older age develop skills in collecting, processing, and producing information when needed. Then the age of the company will increasingly have an impact on the timeliness of submitting financial statements.Keywords: Firm Size, Mining Companies, Profitability, Submission of Financial Statements, and Timeliness.
Auditor Performance from a Big Four Public Accounting Firm in Jakarta, Indonesia Pratiwi, Monica Weni
Journal of International Conference Proceedings Vol 5, No 5 (2022): 2nd Wimaya International Conference Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i5.2015

Abstract

The purpose of this study is to analyze the effect of accountability and independence moderated by professional ethics on auditor performance at the Big Four public accounting firm in Jakarta, Indonesia. There are also differences in results from previous studies, which motivates the research. The respondents to this study were all auditors at the Big Four public accounting firms in Jakarta, Indonesia. The sample in this study was determined using the probability sampling method, which employs simple random sampling. The data collection technique in this study used an electronic-based questionnaire, which was then delivered using a snowball sampling technique to a sample of 100 respondents. The analytical tool used in this research is multiple linear regression analysis. The results of this study prove that accountability and independence affect professional ethics, and professional ethics affect auditor performance. Based on the results of the study, it appears that the accountability and independence of auditors at the Big Four public accounting firms in Jakarta, Indonesia, have been carried out well. Researchers suggest the Big Four public accounting firms in Jakarta, Indonesia, maintain auditor accountability and independence so that the professional ethics of an auditor remain good and can produce maximum performance.Keywords: Auditor Accountability, Auditor Performance, Auditor Independence, Auditor Professional Ethics, and Big Four Public Accounting Firm.
Co-Authors Agustian, Aditya Nur Annastasya Nurdini, Dinda Aulia, Hanifa Charis Charis Dudi Rudianto Ernanda, Mercedes Daimler Benz Iman Santoso, Berkah Jurica Lucyanda Karlina, Rina Palupi, Ajeng Feby Pratiwi, Anggun Putri Putri, Wulan Aulia Ramadhan, Fakhrizal Setyoningsih, Susi Solechuddin, Solechuddin Sudarso, Andika Yos Sulistyorini, Dyah Ayu Tahar, Reta Sharfina Yudhistira, Radian Gita