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All Journal Journal of Economic, Bussines and Accounting (COSTING)
Erwin Indriyanto
Universitas Nasional
Economics, Econometrics & Finance

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Audit Judgement : Faktor Tekanan Ketaatan, Kompleksitas Tugas, Dan Pengalaman Kerja (Studi Pada Kantor Akuntan Publik Di Jakarta Selatan) Gita Ayu Andhiani Wulandari; Erwin Indriyanto
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.9462

Abstract

This study aims to investigate the impact of obedience pressure, task complexity, and work experience on audit judgment. The research sample involves 22 Kantor Akuntan Publik (KAP) or Public Accounting Firms, with 100 respondents from 10 KAPs approached directly and 12 KAPs contacted through email and Google Form via LinkedIn. The population of auditors in this study reached 381 individuals. The method for hypothesis testing used multiple linear regression analysis. The research results indicate that obedience pressure has a positive impact on audit judgment, while task complexity has a negative and significant impact on audit judgment. Meanwhile, work experience does not significantly affect audit judgment, indicating that changes in the level of work experience do not contribute to changes in audit judgment. This study provides further insights into the factors influencing audit judgment, with findings suggesting that obedience pressure and task complexity are crucial points to consider in enhancing the quality of audit judgment. Keywords : Obedience pressure, task complexity, work experience, audit judgment
Pengaruh Penerapan Sistem E-Registration, E-Filing, Dan Transparansi Pajak Terhadap Kepatuhan Wajib Pajak Badan Dengan Sanksi Perpajakan Sebagai Variabel Moderasi (Studi Kasus Pada Wajib Pajak Badan Di Kpp Pratama Jakarta Cilandak) Erwin Indriyanto; Siska Siska
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.9463

Abstract

By focusing on mandatory tax agencies at KPP Pratama Jakarta Cilandak, this study examines the impact of electronic registration systems, electronic reporting and tax transparency on compliance of mandatory tax agencies against tax sanctions. In addition, it also uses a purposive sampling method to issue questionnaires to taxpayer agencies to collect raw data to test moderator variables. The sample group consisted of 100 respondents who were taxpayers registered at KPP Pratama Jakarta Cilandak. The findings show that the application of an electronic registration system, electronic filing, and tax transparency has a positive and significant effect on corporate taxpayer compliance. Interestingly, tax sanctions do not actually amplify this effect Keywords : E-registrasi, E-filing, Tax Transparency, Taxpayer Compliance, and Tax Sanctions
Co-Authors Gita Ayu Andhiani Wulandari Siska Siska