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All Journal Jurnal Akuntansi dan Ekonomika Akuntansi'45 Inisiatif: Jurnal Dedikasi Pengabdian Masyarakat Research of Accounting and Governance Jurnal Pengabdian Masyarakat ISEI Research in Accounting Journal
Adriyanti Agustina Putri, Adriyanti Agustina
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Public Health Social Sciences

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Journal : Research in Accounting Journal

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Professionalism, Experience, and Organizational Commitment: Determining Factors of Internal Auditors’ Performance Quality at the Inspectorate Office of Pekanbaru Hasibuan, Rezki Purnama Sari; Suci, Rama Gita; Putri, Adriyanti Agustina; Irman, Mimelientesa
Research in Accounting Journal (RAJ) Vol. 4 No. 1 (2023): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v3i1.1898

Abstract

This study aims to examine the influence of professionalism, experience, and organizational commitment on the quality of internal auditors’ performance. This research employs a quantitative approach, with data collected through questionnaires. The population consists of all auditors working at the Inspectorate Office of Pekanbaru City. The sampling technique used is probability sampling, resulting in 32 respondents who participated in the study. Data were analyzed using multiple linear regression and processed with SPSS version 26. The results show that professionalism and organizational commitment have a significant effect on the quality of internal auditors’ performance, while experience does not have a significant effect.
The Influence of Deferred Tax Burden, Tax Planning, and Deferred Tax Assets on Earnings Management Strategy Novita, Lisa; Putri, Adriyanti Agustina; Ramashar, Wira; Nursida, Nina
Research in Accounting Journal (RAJ) Vol. 4 No. 1 (2023): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v3i1.1904

Abstract

This study aims to analyze and provide empirical evidence on the influence of deferred tax burden, tax planning, and deferred tax assets on earnings management. The population used in this research consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX). This study employs purposive sampling, with a total sample of 120 data points. The data analysis tool used is multiple linear regression and classical assumption tests using the SPSS application. The results of this study indicate that the Deferred Tax Burden has no effect on Earnings Management. Meanwhile, Tax Planning and Deferred Tax Assets have an effect on Earnings Management.
Co-Authors Agustiawan, Agustiawan Apriyanti, Panca Aswanda, Nurul Azhari, Intan Putri Azmi, Zul Evi Marlina Hasibuan, Rezki Purnama Sari Lawita, Nadia Fathurrahmi Mimelientesa Irman Mizan Asnawi, Mizan NIKMAH, KHOIROTUN Novita, Lisa Nursida, Nina Putri, Annie Mustika Ramashar, Wira Ranti Darwin, Ranti Ratna Sari Saripah Saripah, Saripah Septian, Raja siti rodiah Suci, Rama Gita