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All Journal Jurnal Pengabdian Kepada Masyarakat MEMBANGUN NEGERI Jurnal Akuntansi Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Keuangan dan Bisnis
Adhitya Agri Putra
Universitas Riau
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Economics, Econometrics & Finance Education Social Sciences Other

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The ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA PEMERIKSA PAJAK : ANALYSIS OF FACTORS AFFECTING THE PERFORMANCE OF TAX AUDITORS Nia Paramitha Putri Sinaga; Nasrizal Nasrizal; Adhitya Agri Putra
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 2 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.2.209-222

Abstract

This study aims to examine: the effect of professional ethics, competence, work experience, dan professionalism on tax auditor performance. The population used in this study was well from employees who have positions as tax auditors at Tax Office in Pekanbaru City. The sampling technique used in this study is saturated sampling. Saturated sampling is taken because all members of the population are used as samples. This study used primary data by distributing questionnaires. Data analysis in this study used the Partial Least Square (PLS) with the aid of SmartPLS computer software version 3. The result of this study indicated that: (1) professional ethics positively and significantly affect tax auditor performance, (2) competence positively and significantly effect on tax auditor performance, (3) work experience positively and significantly effect on tax auditor performance, (4) professionalism positively and significantly effect on tax auditor performance
MENINGKATKAN INTEGRITAS LAPORAN KEUANGAN : PERAN MEKANISME GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, DAN KUALITAS AUDIT Yossi Ayu Pratiwi; Yuneita Anisma; Adhitya Agri Putra
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 2 No. 3 (2021): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/jc.2.3.363-383

Abstract

This research examined the effect of Board of Commissioner Independence, Audit Committee, Institutional Ownership, Management Ownership, Company Size, and Audit Quality on Financial Statement Integrity. The population in this study are all BUMN Companies listed in Indonesia Stock Exchange (BEI) in the 2017-2019 period. This research is quantitative research. The type of data used in this study is secondary data from financial statstatements annual reports mentioned above. The sampling method is purposive sampling. The total sample in this study is 15 firms. These data were analyzed using multiple regression analysis with SPSS Version 25. The results of this study showed that Board of Commissioner Independence, Audit Committee, Institutional Ownership, Management Ownership, and Audit Quality affect Financial Statement Integrity, while Company Size does not affect Financial Statement Integrity.
Co-Authors Eka Hariyani Ferdy Putra Ferdy Putra Indrawati, Novita Meilda Wiguna Mela, Nanda Fito Mita Sandria Nasrizal Nasrizal Nia Paramitha Putri Sinaga Restu Agusti Ruhul Fitrios Sakura Aulia Wina Alfiatri Yani Zulvina Yossi Ayu Pratiwi Yuneita Anisma