Articles
<![CDATA[Pengaruh Independensi dan Due Professional Care Terhadap kualitas Audit Pada Kantor Akuntan Publik Kota Palembang ]]>
<![CDATA[Iga Nurfadillah]]>;
<![CDATA[Kathryn Sugara]]>
<![CDATA[ MDP Student Conference Vol 1 No 1 (2022): The 1st MDP Student Conference 2022 ]]>
Publisher : <![CDATA[Universitas Multi Data Palembang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (592.232 KB)
<![CDATA[Abstract: This study aims to examine the effect of This study aims to examine the effect of independence and due professional care on audit quality at the Palembang Public Accounting Firm (KAP). The type of research used is a quantitative approach. The study population was the Auditor at the Public Accountant Office (KAP) Palembang City, as many as 34 people. The sampling technique used saturated sampling. The data used are primary data taken based on questionnaires distributed by 34 respondents. Data analysis techniques used multiple linear regression analysis. The results of this study indicate that independence has a positive and significant effect on audit quality, and due professional care has a negatif effect on audit quality. Abstrak: Penelitian ini bertujuan untuk menguji pengaruh independensi dan due professional care auditor terhadap kualitas audit pada Kantor Akuntan Publik (KAP) Kota Palembang. Jenis penelitian yang digunakan adalah pendekatan kuantitatif. Populasi penelitian adalah Auditor pada Kantor Akuntan Publik (KAP) Kota Palembang yaitu sebanyak 34 orang. Teknik pengambilan sampel menggunakan sampling jenuh. Data yang digunakan berupa data primer yang diambil berdasarkan kuisioner yang disebarkan sebanyak 34 responden. Teknik analisis data menggunakan analisis regresi linear berganda. Hasil dari penelitian ini menunjukan bahwa independensi berpengaruh dan signifikan terhadap kualitas audit dan due professional care berpengaruh negatif terhadap kualitas audit.]]>
<![CDATA[Pengaruh FEE Audit, Audit Delay, Komite Audit terhadap Kualitas Audit ]]>
<![CDATA[Nathania Wijaya]]>;
<![CDATA[Kathryn Sugara]]>
<![CDATA[ MDP Student Conference Vol 2 No 2 (2023): The 2nd MDP Student Conference 2023 ]]>
Publisher : <![CDATA[Universitas Multi Data Palembang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (395.895 KB)
|
DOI: 10.35957/mdp-sc.v2i2.3894
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh fee audit, audit delay, komite audit terhadap kualitas audit pada perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2019-2021. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan kuantitatif. Populasi penelitian ini adalah perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2019-2021. Teknik pengambilan sampel dengan teknik purposive sampling. Sampel yang digunakan berjumlah 45 perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia. Teknik analisis data yang digunakan adalah analisis statistik deskriptif. Berdasarkan hasil dari penelitian menunjukkan bahwa variabel fee audit tidak berpengaruh terhadap kualitas audit sedangkan variabel audit delay dan komite audit berpengaruh terhadap kualitas audit.]]>
<![CDATA[Pengaruh Corporate Governance dan Profitabilitas terhadap Penghindaran Pajak ]]>
<![CDATA[Ananda Silvia]]>;
<![CDATA[Kathryn Sugara]]>
<![CDATA[ MDP Student Conference Vol 2 No 2 (2023): The 2nd MDP Student Conference 2023 ]]>
Publisher : <![CDATA[Universitas Multi Data Palembang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (1319.551 KB)
|
DOI: 10.35957/mdp-sc.v2i2.3936
<![CDATA[Penelitian ini bertujuan untuk mempelajari bagaimana pengaruh dari dewan komisaris independen, kualitas audit, dan profitabilitas terhadap praktik penghindaran pajak pada perusahaan sektor perdagangan, jasa, dan investasi yang terdaftar di Bursa Efek Indonesia dalam periode 2019-2021. Metode pengambilan sampel menggunakan purposive sampling dan melibatkan 38 perusahaan sebagai sampel. Analisis data dilakukan dengan menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa dewan komisaris independen dan profitabilitas memiliki pengaruh terhadap penghindaran pajak, sementara kualitas audit tidak memiliki pengaruh. Hasil analisis secara keseluruhan menunjukkan bahwa corporate governance dan profitabilitas memiliki pengaruh simultan terhadap penghindaran pajak.]]>
<![CDATA[Pengaruh Return on Asset dan Debt to Equity Ratio Terhadap Nilai Perusahaan ]]>
<![CDATA[Julia Nata Pratiwi]]>;
<![CDATA[Kathryn Sugara]]>
<![CDATA[ MDP Student Conference Vol 2 No 2 (2023): The 2nd MDP Student Conference 2023 ]]>
Publisher : <![CDATA[Universitas Multi Data Palembang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (1080.326 KB)
|
DOI: 10.35957/mdp-sc.v2i2.3954
<![CDATA[Penelitian ini bertujuan untuk meneliti pengaruh return on asset dan debt to equity ratio terhadap nilai perusahaan pada perusahaan sektor industri barang konsumsi di Bursa Efek Indonesia tahun 2018-2021, dengan menggunakan pendekatan kuantitatif. Riset ini menerapkan teknik purposive sampling dan didapatkan 39 perusahaan. Untuk menganalisis data dengan analisis regresi linier berganda. Sehingga temuan yang ialah return on assets dan debt to equity ratio berpengaruh terhadap nilai perusahaan.]]>
<![CDATA[Pengaruh Good Corporate Governance dan Ukuran Perusahaan Terhadap Agresivitas Pajak ]]>
<![CDATA[Elisa Rianto]]>;
<![CDATA[Kathryn Sugara]]>
<![CDATA[ MDP Student Conference Vol 2 No 2 (2023): The 2nd MDP Student Conference 2023 ]]>
Publisher : <![CDATA[Universitas Multi Data Palembang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (3503.226 KB)
|
DOI: 10.35957/mdp-sc.v2i2.3968
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh good corporate governance, ukuran perusahaan terhadap agresivitas pajak pada perusahaan perdagangan, jasa dan investasi yang terdaftar di Bursa Efek Indonesia tahun 2019-2021. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan kuantitatif. Populasi penelitian ini adalah sebanyak 159 perusahaan perusahaan perdagangan, jasa dan investasi yang terdaftar di Bursa Efek Indonesia tahun 2019-2021. Teknik pengambilan sampel dengan teknik purposive sampling. Sampel yang digunakan berjumlah 32 perusahaan perdagangan, jasa, dan investasi yang terdaftar di Bursa Efek Indonesia. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Berdasarkan hasil dari penelitian uji statistik T (parsial) yang telah di uji menunjukkan bahwa variabel dewan komisaris independen dan ukuran perusahaan tidak berpengaruh terhadap agresivitas pajak sedangkan kepemilikan institusional berpengaruh terhadap agresivitas pajak. Berdasarkan hasil dari penelitian uji F statistik (simultan) yang telah di uji menunjukkan bahwa variabel dewan komisaris independen, kepemilikan institusional dan ukuran perusahaan berpengaruh terhadap agresivitas pajak]]>
<![CDATA[Pengaruh Sistem Informasi Akuntansi dan Motivasi terhadap Kinerja Individu pada Sekolah Swasta di kota Palembang ]]>
<![CDATA[Lionardi, Evelline Florencia]]>;
<![CDATA[Sugara, Kathryn]]>
<![CDATA[ MDP Student Conference Vol 3 No 2 (2024): The 3rd MDP Student Conference 2024 ]]>
Publisher : <![CDATA[Universitas Multi Data Palembang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35957/mdp-sc.v3i2.7297
<![CDATA[This research aims to analyze the influence of accounting and information systems as external and internal factors within an individual on that individual's performance in private schools in Palembang City. By using a quantitative research approach, the population of this study is. all 3,989 private school staff spread across each region of Palembang. The sample used purposive sampling. The analysis technique used in this research is a multiple linear regression approach (multiple regression) using SPSS version 26.00. The research results show that the accounting information system has no significant effect on individual performance in private schools in the city of Palembang. Motivation has a significant effect on individual performance in private schools in the city of Palembang and both accounting information systems and motivation simultaneously (together) also influence individual performance in private schools in the city of Palembang.]]>
<![CDATA[Pengaruh Moral Pajak dan Kepercayaan Terhadap Pemerintah Terhadap Kepatuhan Wajib Pajak UMKM Kota Palembang ]]>
<![CDATA[Leonardus, Angelica Febiola]]>;
<![CDATA[Sugara, Kathryn]]>
<![CDATA[ MDP Student Conference Vol 5 No 1 (2026): The 5th MDP Student Conference 2026 ]]>
Publisher : <![CDATA[Universitas Multi Data Palembang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35957/mdp-sc.v5i1.14981
<![CDATA[This study analyzes the influence of tax morality and trust in the government on the tax compliance of Micro, Small, and Medium Enterprises (MSMEs) taxpayers in Palembang City. The research method used is quantitative and associative. Data collection was carried out by distributing 157 questionnaires to MSME taxpayers in Palembang City using purposive sampling. Data analysis was carried out using multiple linear regression, after the instrument met the tests of validity, reliability, and classical assumptions. The results of the study show that tax morality and trust in the government affect tax compliance both partially and simultaneously. The value of the determination coefficient with a value of 68.4% shows that the variation in MSME tax compliance can be explained by the combination of two independent variables in the research model. These findings confirm that MSME tax compliance is influenced by tax morality and trust in the government.]]>
<![CDATA[Pengaruh Deferred Tax Assets, Financial Distress, Dan Kualitas Audit Terhadap Tax Avoidance ]]>
<![CDATA[Leonardus, Agnes Adelia]]>;
<![CDATA[Sugara, Kathryn]]>
<![CDATA[ MDP Student Conference Vol 5 No 1 (2026): The 5th MDP Student Conference 2026 ]]>
Publisher : <![CDATA[Universitas Multi Data Palembang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35957/mdp-sc.v5i1.15059
<![CDATA[This study aims to analyze the influence of deferred tax assets, financial distress, and audit quality on tax avoidance in financial sector companies listed on the Indonesia Stock Exchange for the 2021–2024 period. A quantitative approach was used with secondary data obtained from the companies' annual reports. The analytical method used was multiple linear regression after testing the classical assumptions. The results showed that financial distress had a negative effect on tax avoidance. Deferred tax assets and audit quality had no effect on tax avoidance. Simultaneous testing showed that all three independent variables jointly influenced tax avoidance. This finding implies that a company's financial condition is the primary factor in determining tax avoidance policies, while accounting and audit oversight factors have not yet become the main determinants.]]>
<![CDATA[Pengaruh Pengetahuan &Persepsi Keadilan Pajak Terhadap Niat Membayar Pajak Mahasiswa Di Palembang ]]>
<![CDATA[Stevani, Stevani]]>;
<![CDATA[Sugara, Kathryn]]>
<![CDATA[ MDP Student Conference Vol 5 No 1 (2026): The 5th MDP Student Conference 2026 ]]>
Publisher : <![CDATA[Universitas Multi Data Palembang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35957/mdp-sc.v5i1.15201
<![CDATA[This study aims to determine the tax payingt intentions of university students in Palembang. The sampling method in this study uses non-probability sampling. This study uses Multiple linear regression analysis. The results showed that tax knowledge and perceptions of tax fairness have a positive and significant effect on tax paying intention]]>
<![CDATA[Kesadaran Pajak Generasi Z: Analisis Pengaruh Sosialisasi dan Pemahaman Pajak di Kota Palembang ]]>
<![CDATA[Pitriana, Evlin]]>;
<![CDATA[Sugara, Kathryn]]>
<![CDATA[ MDP Student Conference Vol 5 No 1 (2026): The 5th MDP Student Conference 2026 ]]>
Publisher : <![CDATA[Universitas Multi Data Palembang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35957/mdp-sc.v5i1.15384
<![CDATA[This study aims to analyze the influence of tax socialization and tax understanding on the tax awareness of Generation Z in Palembang City. The scope of the study focused on Generation Z aged 20–28 years who have income and have participated in tax socialization activities. The study used a quantitative approach with descriptive methods. The research sample consisted of 354 respondents determined through purposive sampling technique. Data were collected using a questionnaire and analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method through SmartPLS software. The results showed that tax socialization and tax understanding have a positive and significant effect on the tax awareness of Generation Z. This finding indicates that the effectiveness of socialization and a good level of tax understanding play an important role in increasing tax awareness. This study supports the Theory of Planned Behavior in explaining the tax awareness of Generation Z.]]>
