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All Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Akuntansi : Transparansi dan Akuntabilitas Cita Ekonomika: Jurnal Ilmu Ekonomi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Tirza Oktovianti Lenggono
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Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGARUH JANUARY EFFECT TERHADAP ABNORMAL RETURN SAHAM INDEKS LQ-45 YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2019 Tirza Oktovianti Lenggono
Jurnal Cita Ekonomika Vol 14 No 2 (2020): Cita Ekonomika: Jurnal Ilmu Ekonomi
Publisher : Jurusan Ekonomi Pembangunan, FEB Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51125/citaekonomika.v14i2.2729

Abstract

This study aims to examine the effect of the January Effect on Abnormal Return on the LQ-45 Index on the Indonesia Stock Exchange in 2018-2019. The January Effect is an anomalous condition when in January stock prices generally experienced a significant increase. The January Effect was first observed around 1942 by a banker named Sidney B. Wachtel. He noted that since 1925, there has been an increase in share prices in January, especially for small cap stocks. Abnormal return is the difference between actual return and expected return. Abnormal return or abnormal return is the acquisition of profits from the shares obtained. This research is a quantitative research. The population of this study is the LQ-45 Index which is listed on the Indonesia Stock Exchange in 2018-2019. The sampling technique used was purposive sampling and research data were obtained as many as 34 companies from a total of 45 companies. The data analysis method used is simple linear regression. The results of this study indicate that the January Effect has a negative effect on Abnormal Return. Investors are expected to be even more careful in investing by clearly analyzing the issues related to the January Effect.
The Effect of Auditor Competence, Independence, and Moral Reasoning on Audit Quality (Empirical Study at Financial and Development Supervisory Agency of Maluku Province) Tirza Oktovianti Lenggono
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.4424

Abstract

This research intends to examine the effect of auditor competence, independence, and moral reasoning on audit quality at Financial and Development Supervisory Agency of Maluku Province Representative. The sample in this research comprises all auditors who work at Maluku Province Financial and Development Supervisory Agency, with a total of 59 auditors utilizing a questionnaire survey approach and measured using a Likert scale. There are 59 distributed questionnaires, and 45 returnedquestionnaires. Multiple linear regression analysis is used to analyze the data, which is carried out using the SPSS version 21 program. The findings of this study indicate that auditor expertise has a significant effect on audit quality in part. Independent auditors have a significant impact on audit quality. Additionally, moral reasoning has a significant impact on audit quality.
PENGARUH IMPLEMENTASI PP NO 23 TAHUN 2018, PEMAHAMAN PERPAJAKAN, DAN MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM Vinska Kiki Anggraeni; Tirza Oktovianti Lenggono
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 9 No 1 (2021): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v9i1.3993

Abstract

ABSTRACT This study aims to test empirically the effect of the implementation of PP No. 23/2018, the influence of tax understanding, and the modernization of the tax administration system on MSME taxpayer compliance. The research method in this thesis is descriptive statistical analysis, data quality test, classical assumption test, multiple regression analysis and hypothesis testing. The total population of this study consisted of 14,200 individual SME taxpayers who were registered at the Ambon Pratama Tax Office by using the sample determination using the Slovin formula obtained 100 people as the sample. The type of data used is primary data, obtained from questionnaires distributed to respondents. The results of this study prove partially the implementation of PP No. 23 of 2018 has an effect on MSME taxpayer compliance, understanding of taxation affects MSME taxpayer compliance and the modernization of the tax administration system affects MSME taxpayer compliance. Keywords : Implementation of PP No. 23 of 2018, Understanding of Taxation and Modernization of the Tax Administration System.
PENGARUH KOMPETENSI, INDEPENDENSI DAN MORAL REASONING AUDITOR TERHADAP KUALITAS AUDIT Tirza Oktovianti Lenggono
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 6 No 3 (2022): Edisi September - Desember 2022
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (254.178 KB) | DOI: 10.31955/mea.v6i3.2522

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kompetensi,independensi, dan moral reasoning auditor terhadap kualitas audit pada BPKP Perwakilan Provinsi Maluku. Sampel dalam penelitian ini adalah semua auditor yang bekerja pada Badan Pengawasan Keuangan dan Pembangunan Perwakilan Provinsi Maluku, yang berjumlah 59 Auditor dengan menggunakan metode survey kuesioner dan diukur menggunakan skala likert. Jumlah kuesioner yang disebar 59 kuesioner, dan yang kembali berjumlah 45 kuesioner. Metode analisis data menggunakan analisis regresi linier berganda yang pengolahanya melalui software SPSS versi 21. Hasil dari penelitian ini menunjukan bahwa secara parsial, Kompetensi auditor berpengaruh signifikan terhadap Kualitas audit. Independensi auditor berpengaruh signifikan terhadap Kualitas audit, dan Moral reasoning berpengaruh signifikan terhadap kualitas audit.
Co-Authors Vinska Kiki Anggraeni