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All Journal Jurnal Ilmiah Akuntansi Peradaban Islamic Accounting and Finance Review
Puspita Hardianti Anwar
UIN Alauddin Makassar
Economics, Econometrics & Finance

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PENGARUH TAX KNOWLEDGE DAN ATTITUDE RASIONALITY TERHADAP KEPATUHAN WAJIB PAJAK DENGAN RELIGIUSITAS SEBAGAI VARIABEL MODERATING Mila Karmila Anwar; Lince Bulutoding; Puspita Hardianti Anwar
ISAFIR: Islamic Accounting and Finance Review Vol 2 No 2 (2021): ISAFIR Volume 2 No. 2 Desember 2021
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v2i2.23166

Abstract

This study aims to examine the effect of tax knowledge and attitude rationality on taxpayer compliance with religiosity as a moderating variable at the Bulukumba Tax Service Office (KPP). This research is a quantitative research with a descriptive research approach. This study uses the theory of planned behavior (TPB) and attribution theory. The sample in this study amounted to 100 taxpayers registered at KPP Pratama Bulukumba. Determination of research samples based on purposive sampling method. Research data is primary data collected through direct questionnaire surveys. Data analysis used multiple linear regression analysis to determine the effect of tax knowledge and attitude rationality on taxpayer compliance. Moderating regression analysis with the absolute residual approach test the absolute difference value test. The results showed that tax knowledge and attitude rationality had a positive and significant effect on taxpayer compliance. In addition, the results of this study also show that religiosity moderates the relationship between tax knowledge on taxpayer compliance and religiosity cannot moderate the significant effect of attitude rationality on taxpayer compliance.
PENGARUH COMPANY GROWTH DAN AUDIT TENURE TERHADAP OPINI AUDIT GOING CONCERN DENGAN AUDIT DELAY SEBAGAI PEMODERASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI 2014-2018 Ahlun Basri Hasanuddin; Andi Wawo; Puspita Hardianti Anwar
Jurnal Ilmiah Akuntansi Peradaban Vol 5 No 2 (2019)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v5i2.11807

Abstract

ABSTRAKTujuan penelitian ini untuk mengetahui pengaruh company growth dan audit tenure terhadap opini audit going concern, serta pengaruhnya dengan pemoderasi audit delay pada perusahaan manufaktur yang terdaftar di BEI tahun 2014-2018. Penelitian ini menggunakan data sekunder yang diakses melalui www.idx.co.id. Analisis data menggunakan analisis regresi linear berganda dan Moderated Regression Analysis (MRA).Hasil penelitian menunjukkan bahwa company growth dan audit tenure berpengaruh positif signifikan terhadap opini audit going concern. Audit delay mampu memoderasi company growth terhadap opini audit going concern. Dan audit delay tidak mampu memoderasi audit tenure terhadap opini audit going concern.Kata kunci : company growth, audit tenure, audit delay, dan opini audit going concern ABSTRACTThe purpose of this study was to find out the effect of company growth and audit tenure toward going concern audit opinion, and theirs effect with moderating audit delay on manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. Data for this study used secondary data which accessed on www.idx.co.id. Data analysis used multiple linear regression analysis and Moderated Regression Analysis (MRA).The results of this research that company growth and audit tenure had the significant positive effect toward going concern audit opinion. Audit delay is able to moderate company growth toward going concern audit opinion. And audit delay is not able to moderate the audit tenure toward going concern audit opinion.Keywords : company growth, audit tenure, audit delay, and going concern audit opinion
Co-Authors Ahlun Basri Hasanuddin Andi Wawo Lince Bulutoding Mila Karmila Anwar