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All Journal Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi
Galih Chandra Kirana
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Economics, Econometrics & Finance

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PENGARUH OTONOMI AUDIT DAN AMBIGUITAS PERAN TERHADAP KINERJA AUDITOR Galih Chandra Kirana
Jurnal Liabilitas Vol 7 No 2 (2022): Volume 7 No.2, Agustus 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (177.446 KB) | DOI: 10.54964/liabilitas.v7i2.214

Abstract

The results showed that the Auditor's Work Results as measured by the level of Role Ambiguity did not have a positive and significant effect on Auditor Performance and Audit Autonomy as measured by the results of the work completed by the auditors had a positive and significant effect on Examiner Performance.
PENGARUH PEMAHAMAN PAJAK, TARIF PAJAK, LINGKUNGAN, DAN KESADARAN SUBJEK PAJAK TERHADAP KEPATUHAN SUBJEK PAJAK UMKM DI KECAMATAN PONDOK AREN Galih Chandra Kirana; Azys Prasstia; Heriston Sianturi; Meifida Ilyas
Jurnal Liabilitas Vol 9 No 1 (2024): Volume 9 No.1, Februari 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v9i1.422

Abstract

The purpose of this study is to determine the impact of tax understanding, tax rates, environment and taxpayer awareness on MSME taxpayer compliance. in a quantitative way. The data used are primary data obtained from a questionnaire and distribution of respondents to her MSME taxpayers in Pondok Allen District, and the sample is her 99 respondents. Based on the results obtained in analytical testing, it is concluded that taxpayer awareness and taxpayer awareness of taxes, tax rates and the environment simultaneously influence tax compliance. And each independent variable has a partial influence on the dependent variable.
PENGARUH KOMITMEN ORGANISASI, AMBIGUITAS PERAN, DAN PROFESIONALISME TERHADAP KINERJA AUDITOR Galih Chandra Kirana; Sianturi, Heriston; Meifida Ilyas
Jurnal Liabilitas Vol 9 No 2 (2024): Volume 9 No.2, Agustus 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v9i2.445

Abstract

The purpose on the study is to ascertain how professionalism, role ambiguity, and organizational commitment affect auditor performance across all 14 public accounting firms in South Jakarta. A questionnaire was employed in this study as the data gathering tool. Purposive sampling was utilized to determine the research sample. There were 64 participants in this study, including managers, partners, senior auditors, and junior auditors. Multiplle lineare regression analysis techniques are used in the data analysis method. The findings of this study suggest that professionalism and organizational commitment improve auditor performance. Role ambiguity, meantime, has little bearing on the performance fromauditors.. Keywords : Organiozational Commitment; Role Ambiguity; and Professionalism; Auditor Performance.
Co-Authors Azys Prasstia Heriston Sianturi Heriston Sianturi Meifida Ilyas