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All Journal (JRAMB) Jurnal Riset Akuntansi Mercu Buana Journal of International Conference Proceedings Jurnal Ekonomi dan Bisnis
Rusmawan Wahyu Anggoro
STIE YKPN Yogyakarta
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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Evaluation of the Use of Intrinsic Religiosity as Moderating Variable on the Effect of Self-Assessment System, Gender, and the Period as Taxpayer toward Tax Evasion Maulia Regita Belananda; Rusmawan Wahyu Anggoro
Journal of International Conference Proceedings (JICP) Vol 5, No 3 (2022): 2022 BICAB International Conference Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i3.1795

Abstract

The importance of this research was due to the greater dependence on the government budget (APBN) sourced from taxes. Tax avoidance is an action that has a negative effect on state revenues became a major concern for most countries to mitigate. This study aimed to evaluate the moderating role of intrinsic religiosity on the effect of the self-assessment system, gender, and the period as a taxpayer toward tax evasion.  Evaluation of factors that can minimize tax avoidance, such as religiosity, is expected to provide important information for the tax authorities to optimize tax revenue. The purposive sampling method was used to select a sample of taxpayers. The research data and hypothesis were analyzed and tested using moderated regression analysis (MRA). The results of this study indicate that the self-assessment system has a negative effect on tax evasion. While gender and the period as the taxpayer has no significant effect on tax evasion, and this study failed to support intrinsic religiosity as a moderating variable toward tax evasion.
The Effect of Audit Partner’s Perceptions of Locus of Control, Organizational Commitmnet and Audit Fee on Audit Quality Rusmawan Wahyu Anggoro
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 8, No 2: November 2022
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jramb.v8i2.2393

Abstract

This study examines the effect of locus of control, organizational commitment and audit fees on audit quality from the audit partner's point of view. Attribution theory and agency theory are used to develop hypotheses and analyze the effect of each variable on audit quality. Data collection in this study used purposive sampling with the criteria of KAP partner participants registered with the Indonesian Institute of Certified Public Accountants (IAPI). 246 participants from 477 partners registered in the IAPI directory obtained, 195 of them met the requirements of the study. Smart partial least square (Smart-PLS) was used to analyze the data. Additional testing using SPSS was carried out to see the consistency of the results and increase confidence in the results of the analysis. The results of this study indicate that audit quality is influenced by locus of control, while organizational commitment and audit fees are not. Discussion and elaboration using the IAPI code of ethics and auditing standards enrich the explanation of the research results.
THE INFLUENCE OF FINANCIAL DISTRESS, GOING CONCERN OPINION, PROFITABILITY, MANAGEMENT CHANGES, AND COMPANY GROWTH ON AUDITOR SWITCHING Suyatni Utami; Rusmawan Wahyu Anggoro
Jurnal Ekonomi Dan Bisnis Vol 17 No 2 (2023): JEB Vol 17 No 2 Juli 2023
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jeb.v17i2.52

Abstract

This study aims to determine whether there is an effect offinancial distress, going concern opinion, profitability, management changes, and company growth on auditor switching ofproperty and real estate sector companies listed on the Indonesia Stock Exchange from 2014 to 2020. Purposive sampling was usedto select the sample, 79 companies were selected and 24 met the criteria.The selected samplewas tested (24 companies or 168 observations)and analyzedusingLogistic Regression Analysis(LRA) techniques.The results indicatethat financial distress and profitability have no effecton voluntary auditor switching whilegoing concern opinion,company growth,and management changesinfluencedvoluntary auditor switching.Based on this research limitation, further research shoulduse another sector, addingnewvariables and usingbetter techniquesfor detecting auditor switchingto increase the power of the tests.
Co-Authors Maulia Regita Belananda Suyatni Utami