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All Journal Jurnal Ekonomi ProBisnis : Jurnal Manajemen
Linawati Linawati
Pamulang University
Humanities Computer Science & IT Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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THE EFFECT OF RELIGIUSITY, UNDERSTANDING OF TAXATION AND LOVE OF MONEY ON PERCEPTION OF TAX EVASION WITH TAX EDUCATION AS A MODERATING VARIABLE Linawati Linawati
Jurnal Ekonomi Vol. 11 No. 02 (2022): Jurnal Ekonomi, Periode September 2022
Publisher : SEAN Institute

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This study aims to examine the effect of religiosity, understanding of taxation, and love of money on perceptions of tax evasion and examine tax education to moderate the relationship between religiosity, understanding of taxation, and love of money on perceptions of tax evasion. The method used in this research is a descriptive method with a quantitative approach. The population in this study were Diploma students of the Pamulang University accounting study program. The stages of the research method start with collecting data through questionnaires. The sampling technique was determined based on purposive sampling; then, the data was processed using multiple linear regression analysis. The results showed that the first hypothesis, namely, religiosity positively affects the perception of tax evasion, was rejected. The second hypothesis is that tax understanding does not affect tax evasion because the results prove tax understanding. The third hypothesis of love of money does not affect tax evasion is rejected. The fourth hypothesis is rejected because tax education does not moderate the relationship between religiosity on perceptions of tax evasion. The fifth hypothesis is accepted because tax education can moderate the relationship between tax understanding and perceptions of tax evasion. The sixth hypothesis is accepted because tax education does not moderate the relationship between the love of money and perceptions of tax evasion.
Factors Affecting the Accuracy of Providing an Audit Opinion Melan Sinaga; Linawati Linawati
ProBisnis : Jurnal Manajemen Vol. 14 No. 3 (2023): June: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

The study aimed to identify factors affect the accuracy of the audit opinion in partial and together. The method used in this study is multiple linear regression with a accidental sampling method with a sample of 68 respondents. The variables used in this research was the accuracy of the audit opinion as, dependent variable of audit evidence, experience an auditor, audit situation as the independent variable. The data used in this study was the primary data, which are questionnaires distributed at 17 public accounting firms located in South Jakarta. The results showed that partially the competence of the auditor had a positive and significant effect, audit evidence had a positive and significant effect, the auditor’s experience had a positive and significant effect, audits of the situation had no effect on accuracy of the provision of an audit opinion
Co-Authors Sinaga, Melan