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Selfira Salsabilla
Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia
Economics, Econometrics & Finance Education

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Perspektif Mahasiswa Akuntansi Terhadap Faktor-Faktor Penentu Karirnya Sebagai Auditor Pemerintah Globi Ukhra; Muamar Nur Kholid; Selfira Salsabilla
Jurnal Proaksi Vol. 11 No. 1 (2024): Januari - Maret
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v11i1.5301

Abstract

Data shows that the need for government auditors continues to increase from year to year. This article examines the internal factors that influence the intention of accounting students to become government auditors in Indonesia. This article uses Social Cognitive Career Theory as a research framework. The internal factors included in this article are self-efficacy and outcome expectation. The population in this study consists of Accounting students in Yogyakarta. The sampling technique employed is purposive sampling, and a total of 170 active Accounting students are used as the sample for the study. The study employs a quantitative research approach, utilizing Partial Least Square (PLS) analysis as the chosen analytical method.The results show that there is a significant influence of self-efficacy and outcome expectation on the intention of accounting students to become government auditors. The results of this study can contribute to the education providers to give more massive exposure to their students to encourage them to choose and contribute linearly with their main discipline, especially to become government auditors.
Determinants of Tax Evasion in Micro Small Medium Enterprises: An Explanation of Ethics Theory Selfira Salsabilla
Jurnal Proaksi Vol. 12 No. 4 (2025): Oktober - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i4.8162

Abstract

Main Purpose - The purpose of this study was to examine the effect of perceived benefits and moral obligations on tax evasion by Micro, Small, and Medium Enterprises.Method - This research is a quantitative study with a survey method. The population of this research consists of MSMEs in the Special Region of Yogyakarta (DIY), with the sample selected using a convenience sampling technique. The study involved 144 MSMEs. The data was analysed using the Structural Equation Model with the help of SmartPLS software. Main Findings - The results of data analysis show that perceived benefits have a significant positive effect on tax evasion. Meanwhile, moral obligation has a negative effect on tax evasion. This means that it is necessary to reduce the perception of benefits and increase moral obligation to reduce tax evasion.Theory and Practical Implications - The government needs to strive to increase moral obligations and reduce the perception of benefits so that MSMEs do not engage in tax evasion. Socialization programs need to be designed not only to provide technical information on tax calculation and reporting, but also to include knowledge that addresses the ethics of MSME owners and managers. Novelty - This article offers an examination of the factors that influence tax evasion on MSMEs in Indonesia as a developing country, with the framework of Ethical Theory.
Co-Authors Globi Ukhra Muamar Nur Kholid, Muamar Nur