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Analisis Implementasi Perencanaan Audit Laporan Keuangan Berdasarkan Standar Profesional Akuntan Publik pada KAP FAR Dimas Febri Ardiansah; Irawan Irawan; Nurmala Nurmala
Jurnal Ilmiah ESAI Vol 15 No 1 (2021)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v15i1.2398

Abstract

This writing aims to analyze the audit planning of KAP FAR's financial statements, whether it is in accordance with the Professional Standards of Public Accountants (SPAP). If it is appropriate to find out whether KAP FAR implements kap far financial statement audit planning. In the preparation of this final task the author uses qualitative methods and the type of data used is primary data. The results of the discussion of this final task show that KAP FAR makes audit planning papers in accordance with the Professional Standards of Public Accountants (SPAP). However, there are some that are not implemented by KAP FAR, namely analytical procedure working paper, audit team personnel, and audit risk setting.
Pengaruh Pengetahuan Perpajakan, Kondisi Keuangan dan Lingkungan terhadap Kepatuhan Wajib Pajak UMKM: (Studi Kasus UMKM di Kota Bandar Lampung) Agung Riskillah; Irawan Irawan; Artie Arditha Rachman
Jurnal Ilmiah ESAI Vol 16 No 1 (2022)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v16i1.2407

Abstract

The purpose of this study was to determine the effects of taxation knowledge, financial condition, and environment on UMKM taxpayers’ compliance. The research method used was quantitative method. The population in this study were UMKM practitioners in Bandar Lampung City with a total sample of 100 respondents. The data collection technique used was a questionnaire using a Likert instrument measuring scale. The data analysis technique used was Multiple Linear Regression. The results of the study partially shows that there is a positive influence of taxation knowledge and environment variables on UMKM taxpayers’ compliance in Bandar Lampung City, while the financial condition variable does not affect UMKM taxpayers’ compliance in Bandar Lampung City, while simultaneously taxation knowledge, financial conditions, and the environment have positive effects on UMKM taxpayers’ compliance in Bandar Lampung City.
Co-Authors Agung Riskillah Artie Arditha Rachman Artie Arditha Rahman Destia Pentiana Dian Nirmala Dewi Dian Nirmala Dewi Dewi Dimas Febri Ardiansah Dinny Irfani Endang Asliana Evi Yuniarti Fitriani Hadi Gustara Hasanudin Hasanudin Irwandi . Lutfi Bimantoro Muhammad Muhayyin Sidik Nurmala Nurmala Rusmianto Rusmianto Sri Astuti Yosmar Ilham