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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Neneng Lasmita Susanti
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Economics, Econometrics & Finance

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Pengaruh Pengetahuan Auditor, Pengalaman Auditor, Kompleksitas Tugas, Locus Of Control, Tekanan Ketaatan Dan Senioritas Auditor Terhadap Audit Judgment Linda Ayu Lestari; Hadi Mahmudah; Neneng Lasmita Susanti
JRAK: Journal of Accounting Research and Computerized Accounting Vol 13 No 2 (2022): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v13i2.4597

Abstract

This study aims to determine the effect of auditor knowledge, auditor experience, task complexity, locus of control, obedience pressure and auditor seniority on audit judgment. The method used is descriptive quantitative. The data used is the data of auditors who work at Public Accounting Firms (PAC) in Bekasi and Jakarta. The technique of using data is by distributing questionnaires. The data was processed using SPSS version 25. The results showed that the auditor’s knowledge had an effect on audit judgment. Meanwhile, auditor experience, audit complexity, locus of control, obedience pressure and auditor seniority have no effect on audit judgment. Keyword: Audit Judgment, Auditor Knowledge, Auditor Experience, Task Complexity, Locus Of Control, Obedience Pressure and Auditor Seniority.
Pengaruh Penerapan Insentif Pajak, Tax Literacy Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM Nurma Risa; Ghahara Diandra Bilqis; Neneng Lasmita Susanti
JRAK: Journal of Accounting Research and Computerized Accounting Vol 14 No 1 (2023): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v14i1.5842

Abstract

This study aims to determine the effect of Tax Incentives, Tax Literacy and Tax Sanctions on MSME Taxpayer Compliance in the Bekasi City area. The number of samples used in this study were 118 respondents. The sample in this study used an accidental sampling technique which was carried out using a questionnaire distributed to respondents via google form. The results of the study found that tax literacy had a positive effect on MSME taxpayer compliance, while tax incentives and tax sanctions had no effect on MSME taxpayer compliance.
Pengaruh Tatakelola terhadap Pengungkapan Lingkungan Ade Samsul Saripudin; Neneng Lasmita Susanti
JRAK: Journal of Accounting Research and Computerized Accounting Vol 16 No 1 (2025): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v16i1.10725

Abstract

This study aims to examine the impact of corporate governance on environmental disclosure, with firm size and leverage as control variables. A quantitative research method is employed, utilizing secondary data in the form of annual financial reports from companies listed on the Indonesia Stock Exchange (IDX). The research focuses on energy sector companies listed on the IDX from 2020 to 2022. Data analysis is conducted using statistical techniques, specifically multiple linear regression. Logistic regression analysis is performed using SPSS V22 software. The sample is selected through purposive sampling, based on specific criteria. The study spans a four-year period from 2020 to 2022, involving 35 companies and a total of 105 observations. The results, obtained through multiple regression analysis, indicate the following: institutional ownership does not influence environmental disclosure, independent commissioners have no impact on environmental disclosure, the audit committee has a significant effect on environmental disclosure, firm size does not affect environmental disclosure, and leverage also has no impact on environmental disclosure.
Co-Authors Ade Samsul Saripudin Ghahara Diandra Bilqis hadi mahmudah Linda Ayu Lestari Nurma Risa