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All Journal Jurnal Ekonomi, Manajemen, Akuntansi
Farina Jessen Yap
STIE Professional Manajemen College Indonesia
Economics, Econometrics & Finance Social Sciences

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Pengaruh Kompetensi, Independensi, Time Budget Pressure, Dan Pengalaman Kerja Terhadap Kualitas Audit Di Kantor Akuntan Publik (KAP) Wilayah Kota Medan Farina Jessen Yap
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 2 No. 2: Januari-Juni 2023
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v2i2.6556

Abstract

The report from the auditor greatly affected the actions taken by the third parties who are using the auditor’s report. Therefore, Auditors must maintain the quality of their audit so that they do not mislead third parties in their decision making. There are several factors that can affect the quality of the audit, they are Competence, Independence, Time Budget Pressure, and Work Experience. The method used by writer is quantitative approach. The data resources used in this research is primary data (questionnaire). From 51 questionnaires that were shared, there were 12 qustionnaires that were not filled, so that only 39 questionnaires could be processed. The data analysis method used is multiple regression analysis using statistical test tools, Statistical Package for Social Sciences (SPSS) version 26. The results of this research showed that partially there was no effect between Competence on Audit Quality, there was an effect between Independence on Audit Quality, there was no effect between Time Budget Pressure on Audit Quality, there was no effect between Work Experience on Audit Quality. Simultaneously there was an effect of competence, independence, time budget pressure, work experience on audit quality
Pengaruh Inventory Intensity, Capital Intensity, Sales Growth Dan Beban Iklan Terhadap Agresivitas Pajak Farina Jessen Yap
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.6557

Abstract

Tax aggressiveness, namely the company's desire to reduce the amount of tax burden that must be paid either legally (Tax Avoidance) or illegally (Tax Evasion) by exploiting the gaps in tax regulations. The more likely the company is to reduce the amount of tax burden, the more aggressive the company will be towards taxes. The research objective was to determine and analyze the effect of Inventory Intensity, Capital Intensity, Sales Growth and Advertising Expenses on Tax Aggressiveness at PT. Sumber Buana Perkasa Medan for the period 2020-2023. This type of research is a quantitative study using observation data collection techniques, interviews and documentation. The data analysis technique used is multiple linear regression analysis, classical assumption test and hypothesis testing. The results of this study indicate that simultaneously inventory intensity, capital intensity, sales growth and advertising expenses have a significant effect on tax aggressiveness at PT. Sumber Buana Perkasa period 2020-2023. Partially capital intensity, sales growth and advertising expenses have a significant positive effect on tax aggressiveness while inventory intensity has a significant negative effect on tax aggressiveness. The conclusion of this study is inventory intensity, capital intensity, sales growth and advertising expenses have an effect on tax aggressiveness at PT. Sumber Buana Perkasa for the period 2020-2023, the remaining 29.9% was influenced by other variables of 70.1% such as leverage, profitability and others
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