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All Journal JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG
Nofryanti -
Universitas Pamulang
Economics, Econometrics & Finance

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Pengaruh Profesionalisme dan PengalamanAuditor terhadap Kemampuan Auditor dalam Mendeteksi Kecurangan Neng Ira; Nofryanti -
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 4, No 2 (2016): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (90.332 KB) | DOI: 10.32493/jiaup.v4i2.184

Abstract

This study aimed to examine the effect of a professional auditor and the auditor's experience in the auditor's ability to detect fraud. This research was conducted through questionnaires by external auditors who work in the area of Tangerang and South Jakarta. Independent variables used is the professionalism of the auditor and the auditor's experience. The method used in this research is multiple linear regression, correlation test, determination coefficient test, F test, test t. From the results of this study showed that professionalism positive and significant impact on the ability of auditors to detect fraud in this case means that H1 is accepted, as well as the results showed that the auditor's experience has positive and significant impact on the ability of auditors to detect fraud in this case means that H2 is accepted. F Based on the test results indicate that the professionalism and experience of auditor has positive and significant impact on the ability of auditors to detect fraud together it means the H3 is accepted.
Pengaruh Faktor Pendidikan, Pengalaman Kerja, dan Pelatihan terhadap Pengetahuan Aparatur Pajak tentang Tax Avoidance (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Kebayoran Baru Tiga) Hendra Permana; Nofryanti -
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 4, No 1 (2016): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (154.342 KB) | DOI: 10.32493/jiaup.v4i1.148

Abstract

The purpose of this research in to know the influence of education, work experience, and training on tax employee’s knowledge about tax avoidance. This research is using the primary data from questionnaire. This research is using survey method and regression analysis testing. Sample of this research is 60 from KPP Kebayoran Baru Tiga tax  employees.Variables for this research are education, work experience, and training on  tax employee’s knowledge about tax avoidance. The first step on the research is testing a reliability and validity of each variabel.  And then the second step is regression testing of three variables on tax employee’s knowledge about tax avoidance. And the third step with a classic assumption test.Based on the results research shows that education influence significant on tax employee’s knowledge about tax avoidance. The results of the work experience no significant effect on tax employee’s knowledge about tax avoidance. Whereas training influence significant on tax employee’s knowledge about tax avoidance.
Co-Authors Hendra Permana Neng Ira