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All Journal Jurnal Online Mahasiswa (JOM) Bidang Teknik dan Sains Bercadik Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis Laga-Laga: Jurnal Seni Pertunjukan Jurnal Ilmiah Mahasiswa Bidang Hukum Pidana JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat Akrab Juara : Jurnal Ilmu-ilmu Sosial JRAP (Jurnal Riset Akuntansi dan Perpajakan) International Journal of Economics and Management Sciences International Journal of Law, Crime and Justice

Darmansyah Darmansyah

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Author-ID : 448944

Religion Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences

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ANTECEDENT TERHADAP KEPATUHAN WAJIB PAJAK BADAN DENGAN TAX AMNESTY SEBAGAI PEMODERASI Ayu Komala Dewi; Syahril Djadang; Darmansyah Darmansyah
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 3, No 1 (2017): Vol 3, No 1 (2017)
Publisher : Universitas Pakuan

ABSTRACTThis study aims to identify and analyze the impact of tax audit and enforcement of compliance on corporate tax payers, with the tax amnesty as a moderating factor. The study population was registered corporate tax payers in KPP Pratama Depok. This research is using random sampling method with a total of 100 respondents. Data analysis was performed using Moderate Regression Analyst (MRA), which contains elements of interaction (multiplication of two or more independent multiplication) by using SPSS 22 for windows. The study used a questionnaire statement that is processed with statistical test. The results showed that the tax audit, law enforcement if it is moderated by tax amnesty has positively significant impact on tax compliance entities. Keywords: Tax Audit, Enforcement, Tax Amnesty, Tax Payer Compliance

PENGARUH KUALITAS AUDIT, FINANCIAL DISTRESS, DEBT DEFAULT TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN SISTER CLARA ISLAMY KESUMOJATI; TRI WIDYASTUTI; DARMANSYAH DARMANSYAH
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 3, No 1 (2017): Vol 3, No 1 (2017)
Publisher : Universitas Pakuan

AbstrakOpini going concern yang diterima oleh sebuah perusahaan menunjukkan adanya kondisi dan peristiwa yang menimbulkan keraguan auditor akan kelangsungan hidup perusahaan. Opini audit going concern dapat digunakan sebagai peringatan awal bagi para pengguna laporan keuangan guna menghindari kesalahan dalam pembuatan keputusan. Studi ini bertujuan untuk meneliti pengaruh kualitas audit, financial distress, debt default terhadap penerimaan opini audit going concern. Sampel yang digunakan dalam penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia perioda tahun 2011-2015. Pengambilan sampel dengan menggunakan purposive sampling dan diperoleh sampel sebanyak 160 observasi dari 32 perusahaan yang dijadikan sampel dalam penelitian ini. Pengujian hipotesis dilakukan dengan menggunakan regression logistic. Hasil pengujian hipotesis menunjukkan bahwa kualitas audit tidak berpengaruh signifikan terhadap opini audit going concern. Sedangkan variabel financial distress dan debt default berpengaruh signifikan terhadap opini audit going concern.Kata kunci: Opini Audit Going Concern, Kualitas Audit, Financial Distress, Debt Default

PERAN AKUNTABILITAS DAN PENGETAHUAN TERHADAP KUALITAS HASIL AUDIT DENGAN MODERASI SIKAP MENTAL AUDITOR Raden Susana Suspayati; Syahril Djaddang; Darmansyah Darmansyah
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 4, No 2 (2018): Vol 4, No 2 (2018)
Publisher : Universitas Pakuan

In order to guarantee quality audit results, each auditor explains the Auditing Standards. This study aims to determine the effect of accountability and knowledge on the quality of audit results with auditor's mental attitude as moderation. In this research survey method was used. The variables studied were independent variables including accountability, knowledge, and dependent variable was the quality of audit results, with the auditor's mental attitude as moderation variable. The samples were 80 auditors from KAP Kanaka Puradiredja, Suhartono, KAP Albert Silalahi Rekan, and KAP S. Mannan, Ardiansyah Rekan. The data was collected by questionnaire to measure perception of the auditor related to the variables tested. The technique of processing and data analysis was using Warp PLS 6.0 with Equation Model of Goodness of Fit Model. The results of this research: (1) there was no influence on accountability variable to audit result quality, and there was no accounting moderator to audit result quality. (2) There was a positive significant influence on the knowledge variable on the quality of the audit result (3). There was a significant positive effect on the auditor's mental attitude variable on the quality of audit results.

Co-Authors Agus Maulizar Anisah Anisah Arissetyanto Nugroho Ayu Komala Dewi Bayu Eka Saputra Deri Yanto Dewi Agustina Iryani Djaddang, Syahril Dodi Sofyan Arief, Dodi Sofyan Erwandy Erwandy Farida Tyas Styaningrum Fittri Royani Harnovinsah Harnovinsah Herman Saputra Indra Gunawan irsyad irsyad M. Iqbal Mahdi Bahar Marzuki Marzuki Muftil Badri Muhammad Hatta Nisa Meutia Risthy Nungki Ayu Kusuma Nursyirwan Nursyirwan Purwoko Erie Dharmawan Raden Susana Suspayati Rima Auliyamartha Agustina Rinzany Megasari AWS Ronny Bagus Witjaksono Shirlyani Shirlyani Simparmin br Ginting SISTER CLARA ISLAMY KESUMOJATI Sonny Sulaksono SURTIKANTI SURTIKANTI Syahril Djadang Tri Widyastuti Wawan Awaludin Yunaidi Yunaidi

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