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All Journal Infestasi Journal of Accounting and Investment Prosiding Seminar Nasional INDOCOMPAC Jurnal Terapan Abdimas Jurnal Ilmu Ekonomi dan Pembangunan Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara JRB-Jurnal Riset Bisnis Owner : Riset dan Jurnal Akuntansi International Journal of Economics, Business and Accounting Research (IJEBAR) Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Al-Kharaj: Journal of Islamic Economic and Business Jurnal Ilmiah Akuntansi Kesatuan BASKARA: Journal of Business and Entrepreneurship Jurnal Ilmiah Manajemen Ubhara Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Akuntansi dan Governance Journal of Applied Management and Business (JAMB) International Journal of Economics, Business, and Entrepreneurship (IJEBE) Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) JURNAL ABDIKARYASAKTI Journal of Governance Risk Management Compliance and Sustainability Journal of Artificial Intelligence and Digital Business Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Innovative: Journal Of Social Science Research Jurnal Akuntansi Manado (JAIM) Jurnal Bisnis, Manajemen, dan Keuangan International Journal of Pertapsi Jurnal Akuntansi
Eva Herianti
Universitas Muhammadiyah Jakarta
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Prosiding Seminar Nasional INDOCOMPAC

 1 
PENGARUH SYSTEM SELF ASSESMENT TERHADAP KINERJA PEGAWAI PAJAK (STUDI KASUS PADA KANTOR PELAYANAN PAJAK KPP KEBAYORAN BARU TIGA JAKARTA SELATAN) SARI, TINI DITA; HERIANTI, EVA
Prosiding Seminar Nasional INDOCOMPAC Manajemen
Publisher : Prosiding Seminar Nasional INDOCOMPAC

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Abstract

This study aimed to axamine the effect of the system of self assesment of the performance tax. Samples in this study were fifty respondents in Kantor Pelayanan Pajak (KPP) Pratama Kebayoran Baru Tiga. The results in this study were collected through questionnaires were processed and analyzed using multiple linear regression. The sampling method used was probability sampling. Based on the results of research that has been done in the statistical test that calculates positive and significant impact on the performance because the tax thitung 2,273 ttable value of 2,0086 rounded to 2,009 (2,273 > 2,009) and a significantly smaller value of 0,028 < 0,05. Meanwhile, the variable pay not significantly affect the performance of the tax, because thitung 975 ttable value of 2,0086 rounded to 2,009 (975 < 2,009) and the value significantly greater than (0,047 < 0,05). And variable reported positive and significant impact on the performance of the tax, because thitung 2,036 > value ttabel 2,0086 rounded to 2,009 and the value significantly greater than 0,335 > 0,05. And calculate, pay and report positive and significant impact on the performance of the tax because the value fhitung 9,138 > value ftable 3,18 (9,138 > 3,18) and significant value of 0,000 is smaller than the value of the real level of 0,05 (0,000 < 0,05).
PENGARUH KUALITAS AUDITOR, AUDIT DELAY DAN AUDIT TENURE TERHADAP KUALITAS AUDIT PERBANKAN YANG TERDAFTAR DI BEI PERIODE 2012-2014 Herianti, Eva; Suryani, Arna
Prosiding Seminar Nasional INDOCOMPAC Akuntansi Manjemen, Akuntansi Keuangan, Audit dan Pasar Modal
Publisher : Prosiding Seminar Nasional INDOCOMPAC

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Abstract

Informasi akuntansi dibutuhkan oleh berbagai pihak untuk proses pengambilan keputusan. Namun, informasi akuntansi yang dibuat oleh manajemen perusahaan berpotensi dipengaruhi oleh kepentingan pribadi sehingga membutuhkan adanya pihak ketiga yang independen untuk memberikan penilaian atas kualitas informasi atas hasil audit. Penelitian ini bertujuan untuk menguji pengaruh kualitas auditor, audit delay dan audit tenure terhadap kualitas audit Perbankan yang terdaftar di BEI periode 2012-2014. Metode pengambilan sampel menggunakan purposive sampling dan diperoleh sampel sebanyak 28 perbankan selama tiga tahun sehingga data yang dianalisis sebanyak 84 observasi dengan menggunakan regresi logistik dengan alat analisis bantuan SPPS versi 17. Hasil penelitian menunjukkan bahwa kualitas auditor berpengaruh positif dan signifikan terhadap kualitas audit, tetapi audit delay dan audit tenure tidak berpengaruh terhadap kualitas audit.   Kata Kunci : Kualitas Auditor, Audit Delay, Audit Tenure, Kualitas Audit. Accounting information needed by the various parties to the decision making process. However, the accounting information prepared by management companies potentially affected by self-interest so requires an independent third party to provide an assessment of information quality. This study aimed to examine the influence of auditors quality, audit delay and audit tenure on audit quality in banks listed on the Stock Exchange 2012-2014. The sampling method using purposive sampling and obtained a sample of 28 banks for three years so that the data are analyzed by 84 observation using logistic regression analysis tools help SPPS version 17. The results showed that the auditor quality positive  effect on the audit quality, but audit delay and audit tenure has no effect on audit quality. Keywords: Auditors Quality, Audit Delay, Audit Tenure, Audit Quality.
Co-Authors Adrian Muluk Agung Dharmawan Buchdadi Agustine Dwianika Ahmad Yani Amor Marundha Amor Marundha Amor Marundha Anah Nurjanah Andini Marselina Andry Priharta Anggraini, Dahlia Tri Arifin, Ichwan Arna Suryani Arna Suryani Arna Suryani Arna Suryani, Arna Asmanah, Siti Atmadja, Zahra Syafitri Budi Kurniawan Devy Yekti Palupi Diana Frederica Diera Darmayani Elinda Ritnawati Fabian, Danu Fernando, Kenny Gian Anugerah Pratama Gian Handayani, Dwi Nita Hargiyanti, Dewi Haryanto Haryanto Herlita, Addhea Herninta, Tiwi Hidayanti Hidayanti Ichwan Arifin Juita Tanjung Lina Said Litdia Litdia Litdia, Litdia M. Irfan Tarmizi Marundha, Amor Marundha, Amor Miftahul Jannah Mitsalina Tantri Muluk, Adrian Mutiah Mutiah Ni Putu Eka Widiastuti Nora, Liza Nur Anggraini Nuryati, Tutty Priharta, Andry Ranisyia dinda alfirani Reni Oktaviani Ridho Wicaksono Rudiatin, Endang Rusyad Nurdin Sabaruddin Salahuddin Al Ayubi Sapridin, Sapridin SARI, TINI DITA Septemberizal Septemberizal Galib Setia Budi, Agung Siti Hamidah Rustiana Siti Salwah Slamet Wahyudi Sopia, Iklima Pila Sulhendri Susilawati, Susilawati Suwanti Tanjung, Juita Tarigan, Krisnawati Tarmizi, Muhammad Irfan Trinandari Prasetya Nugrahanti Ulvy, Zatalini Veny, Veny widiyanti, Ratna Nur