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Andi Sri Kumala Putri P Mala
Universitas Ichsan Sidenreng Rappang
Economics, Econometrics & Finance

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Pengaruh Pengalaman Kerja, Komitmen Profesional Terhadap Pengambilan Keputusan Etis Auditor pada Kantor BPK Provinsi Sulawesi Selatan Andi Sri Kumala Putri P Mala; Iwan Kurniawan; Amrizal Salida
AKUA: Jurnal Akuntansi dan Keuangan Vol. 1 No. 3 (2022): Juli 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (596.209 KB) | DOI: 10.54259/akua.v1i3.812

Abstract

This study aims to analyze the attitude of an auditor towards decision making in carrying out the profession as a public accountant. issues regarding the ethics of accountants develop as ethics violations occu, both conducted by public accountants, internal accountants and government accountants. Examples of auditor cases, the case that befell Kantor Akuntan Publik (KAP) Mitra Winata and friend Happened in 2007. minister of finance (Menkeu) Sri Wahyuni Indrawati dikarenakan akuntan publik tersebut telah melakukan pelanggaran terhadap Standar Professional Akuntan Publik (KAP) Petrus Indra Winata, because the public accountant has committed a violation of the Professional Standards of Public Accountants (SSAP) Violations committed related to the audit of the financial statements of PT Muzatek Jaya last financial year 31 December 2004. The existence of the above case should provide awareness for the Auditor to apply the Professional Standards of Public Accountants in carrying out the accountant profession. Therefore, the theme of independence, ethics and decision making in the accounting profession also has a very important and deep understanding in maintaining the reputation of the accounting profession. Based on the reasons above this study takes the title "Influence of Work Experience, Professional Commitment to Auditor's Ethical Decision Making"
Pengaruh Pelayanan Fiskus, Kesadaran Wajib Pajak, Pengetahuan Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada Kantor Pelayanan Pajak Kabupaten Sidenreng Rappang Andi Sri Kumala Putri P; Ari Ayu; Romy Nugraha JS
Jurnal Akuntansi dan Keuangan Vol. 1 No. 4 (2022): Oktober 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v1i4.1410

Abstract

This study aims to examine the effect of deferred tax expense, ownership concentration and sales volatility on earnings persistence in property & real estate companies listed on the Indonesia Stock Exchange in the 2017-2021 period. The sample used is purposive sampling method, namely the method of selecting samples based on certain criteria. This type of research is quantitative using associative methods sourced from secondary data in the form of annual financial reports from the official website of the Indonesia Stock Exchange idx.co.id. The sample used is 10 property & real estate companies listed on the Indonesia Stock Exchange in 2017 to 2021. The analysis technique used is panel data regression analysis with the help of the Eviews 9 program. The results of this study indicate that the Deferred Tax Burden effect on Earning Persistence. Ownership concentration has no effect on Earning Persistence. Sales Volatility affects Earning Persistence. Deferred Tax Expenses, Concentration of Ownership and Sales Volatility affect Income Persistence.
Co-Authors AMRIZAL SALIDA Ari Ayu Kurniawan Wawan Hasanuddin Romy Nugraha