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All Journal SEIKO : Journal of Management & Business Worksheet : Jurnal Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Sukma Lesmana, Sukma
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Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Analysis Of Factors Affecting Dysfunctional Audit Behavior With Organizational Commitment As A Moderating Variable Among Auditors At Public Accounting Firms In Medan City Timor, Sukma Damayanti; Hani, Syafrida; Lesmana, Sukma
SEIKO : Journal of Management & Business Vol 8, No 2 (2025): July - December
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v8i2.10141

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis pengaruh locus of control terhadap perilaku audit disfungsional, pengaruh turnover intention terhadap perilaku audit disfungsional, pengaruh locus of control terhadap perilaku audit disfungsional yang dimoderasi oleh komitmen organisasi, serta pengaruh turnover intention terhadap perilaku audit disfungsional yang dimoderasi oleh komitmen organisasi. Penelitian ini menggunakan desain penelitian asosiatif dengan sampel 90 responden yang merupakan auditor di kantor akuntan publik di Medan. Teknik pengumpulan data meliputi wawancara dan kuesioner, sedangkan teknik analisis data menggunakan Partial Least Square (SmartPls) untuk menguji empat hipotesis yang diajukan dalam penelitian ini. Hasil penelitian menunjukkan bahwa locus of control berpengaruh signifikan terhadap perilaku audit disfungsional, turnover intention berpengaruh signifikan terhadap perilaku audit disfungsional, locus of control berpengaruh signifikan terhadap perilaku audit disfungsional yang dimoderasi oleh komitmen organisasi (dengan kata lain, komitmen organisasi berperan sebagai moderator), dan turnover intention berpengaruh signifikan terhadap perilaku audit disfungsional melalui komitmen organisasi (dengan kata lain, komitmen organisasi berperan sebagai mediator). Kata Kunci: Locus of Control, Turnover Intention, Komitmen Organisasi, dan Perilaku Audit Disfungsional
PENGARUH PEMERIKSAAN PAJAK DAN PENAGIHAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BADAN DENGAN DIGITALISASI ADMINISTRASI SEBAGAI VARIABEL MODERATING (STUDI KASUS KPP MEDAN TIMUR) Sahra, Maidina; Sari, Maya; Lesmana, Sukma
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.7662

Abstract

This study aims to analyze the effect of Tax Auditing and Tax Collection on Corporate Taxpayer Compliance, with Digitalization of Administration as a moderating variable at KPP Medan Timur. This study is a quantitative associative research with a path analysis approach using SmartPLS 4 software. A total of 80 questionnaires were used in this study. The results show that Tax Auditing has a positive and significant effect on Corporate Taxpayer Compliance. Tax Collection also has a positive and significant effect on Corporate Taxpayer Compliance. Digitalization of Administration acts as a moderating variable that strengthens the relationship between Tax Auditing and Corporate Taxpayer Compliance, as well as strengthens the effect of Tax Collection on Corporate Taxpayer Compliance. These findings support the theory of technology and innovation, which indicates that the application of technology can enhance the effectiveness of control and compliance. 
Pengaruh Akuntabilitas Publik dan Partisipasi Penyusunan Anggaran Terhadap Kinerja Manajerial dengan Komitmen Organisasi Sebagai Variabel Moderating Pada Organisasi Perangkat Daerah Kota Pematang Siantar Afandi Saragi, Zulham; Astuty, Widia; Lesmana, Sukma
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 1 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i1.10005

Abstract

This study explores how public accountability and participation in the budgeting process affect managerial performance, while also Assessing how organizational commitment moderates the relationship in Regional Government Organizations (OPD) of Pematang Siantar City. The research was motivated by discrepancies between budget targets and actual outcomes, along with the low absorption rate of funds in several strategic programs, indicating suboptimal managerial effectiveness An empirical associative Primary data were collected from all OPD units in Pematang Siantar, North Sumatra, using structured questionnaires.. The census sampling technique was used, covering all 30 OPDs, each represented by two officials, resulting in 60 respondents. Data were analyzed using SEM with the PLS method. The results confirm that both public accountability and budget participation have significant positive effects on managerial effectiveness. Furthermore, workplace commitment was proven to fortify the relationship between budget involvement and managerial outcomes. These results underscore that accountability, active involvement, and organizational loyalty are essential drivers in improving managerial effectiveness, consistent with the principles of effective governance..
Co-Authors Afandi Saragi, Zulham Maya Sari Sahra, Maidina Syafrida Hani Timor, Sukma Damayanti Widia Astuty