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All Journal INVOICE : JURNAL ILMU AKUNTANSI Paradoks : Jurnal Ilmu Ekonomi Atestasi : Jurnal Ilmiah Akuntansi
Julianty Sidik Tjan
Universitas Muslim Indonesia
Economics, Econometrics & Finance Social Sciences

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PENGARUH KOMPETENSI, INDEPENDENSI, DAN PROFESIONALISME AUDITOR TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI Sri Rahayu Indah Azhari; Asriani Junaid; Julianty Sidik Tjan
INVOICE : JURNAL ILMU AKUNTANSI Vol 2, No 2 (2020): September 2020
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1028.89 KB) | DOI: 10.26618/inv.v2i2.4116

Abstract

The aim of this research is to analyse the influence of competence, independence, and professionalism on audit quality. It also analyses how the auditor ethics can moderate those independent variables to dependent variable. This research carried out on the representative of Badan Pengawasan Keuangan dan Pembangunan (BPKP) of West Sulawesi Province with 75 auditors as the respondent. The study used questionnaire as the data collecting method. Then it analysed by using multiple regression analyses dan moderated regression analysis (MRA). The results of the reseach showed that competence, independence, and professionalism effect significantly the audit quality. Auditor ethics is able to moderate the influence of competence and independence to audit quality. Auditor ethics is unable to moderate the influence of professionalism to audit quality.
Pengaruh Sosialisasi Perpajakan, Sanksi Perpajakan, dan Faktor Kesadaran terhadap Kepatuhan Pelaporan SPT Tahunan Wajib Pajak Orang Pribadi Anisya; Julianty Sidik Tjan; St. Sukmawati
Paradoks : Jurnal Ilmu Ekonomi Vol. 5 No. 3 (2022): Mei - Juli
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (308.231 KB) | DOI: 10.57178/paradoks.v5i3.409

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Sosialiasi Perpajakan,Sanksi Perpajakan dan Faktor kesadaran terhadap Kepatuhan Pelaporan SPT tahunan wajib pajak orang pribadi. Penelitian ini dilakukan pada bulan Desember-Januari 2022. Metode yang digunakan adalah metode pendekatan kuantitatif. Jenis data yang digunakan yaitu data primer dan sekunder. Untuk mengumpulkan data lapangan, penelitian ini mengguakan metode survei dengan cara penyebaran kuisioner terhadap objek penelitian. Metode statistik yang digunakan untuk menguji hipotesis adalah dengan menggunakan regresi linear berganda dengan bantuan software SPSS. Hasil analisis menunjukkan pengaruh Sosialisasi Perpajakan, Sanksi Perpajakan dan Faktor Kesadaran Perpajakan berpengaruh positif dan signifikan terhadap kepatuhan pelaporan SPT Tahunan Wajib Pajak Orang Pribadi. Hal ini menandakan bahwa semakin tinggi sosialisasi pajak, kesadaran membayar pajak, sanksi pajak dan moral yang dimiliki wajib pajak maka semakin tinggi pula kepatuhan wajib pajak dalam melaksanakan kewajiban perpajakan.
Pengaruh Auditor Switching, Fee Audit, Audit Tenure, dan Company Size terhadap Kualitas Audit pada Perusahaan Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia (BEI) 2018-2020 Muhammad Rafi Naufaldyaksa; Julianty Sidik Tjan; muhammad Faisal AR Pelu
Paradoks : Jurnal Ilmu Ekonomi Vol. 6 No. 1 (2023): November - Januari
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (210.564 KB)

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh auditor switching, fee audit, audit tenure, dan company size terhadap kualitas audit. Populasi dalam penelitian ini adalah perusahaan sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia 2018-2020. Pengambilan sampel dilakukan dengan teknik purposive sampling. Teknik analisis data dilakukan dengan analisis statistik deskriptif dan SPSS (Statistical Package for the Social Sciences). Berdasarkan analisis yang telah di lakukan bahwa auditor switching berpengaruh positif dan signifikan terhadap kualitas audit. fee audit berpengaruh positif dan signifikan terhadap kualitas audit. audit tenure berpengaruh negatif dan tidak signifikan terhadap kualitas audit dan company size berpengaruh positif dan signifikan terhadap kualitas audit.
Implementation Evaluation Tax Holiday and Tax Allowance Policies on the Growth of Foreign Investment Dahliah Dahliah; Julianty Sidik Tjan; Fauziah Dwi Aulia
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2022): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v5i2.393

Abstract

This study investigates the impact of tax holidays and tax allowance policies on the development of foreign investment in the BKPMD South Sulawesi Province from 2017 to 2020. Documentation is used for data collection techniques that involve direct observation of the object of study. Descriptive statistical analysis, classical assumption tests (normalizes test, heteroskedasticity test, multicollinearity test), and testing of the entire hypothesis via partial testing, simultaneous testing, and determination coefficient test are employed for data analysis. This study demonstrates that applying tax holidays and tax allowances do not affect the growth of a foreign investment. Therefore, the government should streamline licensing and conditions and promote policy facilities, so investors are fully aware of them. This is because factors other than tax incentives determine investment, such as the size of the domestic market, wage levels and worker productivity, infrastructure availability, government spending growth, inflation rates, interest rates, and investment risks. Tax exemptions and tax credits are still inadequate for enthusiasts. This demonstrates that the tax holiday and tax credit cannot be considered effective and efficient regarding investor interests. We recommend that the government or relevant agencies immediately improve and review the licensing process at the central and regional levels so as not to diminish investor confidence in Indonesia's legal certainty; improving the investment climate through better regulations can positively impact the investment climate. The investment tax incentive policy must be widely publicized and promoted so that investors can be aware of it and benefit from it.
Co-Authors Anisya Dahliah Dahliah Fauziah Dwi Aulia Junaid, Asriani Muhammad Faisal AR Pelu Muhammad Rafi Naufaldyaksa Sri Rahayu Indah Azhari St.Sukmawati S.