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All Journal Nian Tana Sikka: Jurnal Ilmiah Mahasiswa International Journal of Social and Education (INJOSEDU)
Anjelika Denya Putri
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Education Languange, Linguistic, Communication & Media Social Sciences

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Analisis Etika Profesi dan Emotional Intelligence Terhadap Pengambilan Keputusan Oleh Auditor Anjelika Denya Putri; Anisa Nainggolan; Ratih Kusumastuti
Nian Tana Sikka : Jurnal ilmiah Mahasiswa Vol. 2 No. 1 (2024): Nian Tana Sikka : Jurnal ilmiah Mahasiswa
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/niantanasikka.v2i1.245

Abstract

This study seeks to explore: (1) The impact of professional ethics on auditors' decision-making, and (2) The effect of emotional intelligence on auditors' decision-making. The research employs probability sampling through a simple random sampling method, with a sample size of 40 respondents. Data collection involved the distribution of 40 questionnaires to internal auditors at BPKP Jambi Province. Path analysis using the trimming model is utilized as the analytical technique. The findings indicate that: (1) Decision-making by auditors significantly influences professional ethics, (2) Emotional intelligence significantly influences auditors' decision-making, and (3) Professional ethics and emotional intelligence collectively and significantly influence auditor decision-making.
TAX SANCTIONS AS A MODERATION OF THE EFFECT OF TAX KNOWLEDGE AND ACCOUNTING INFORMATION ON COMPLIANCE MSME TAXPAYERS IN JAMBI CITY Anjelika Denya Putri; Ratih Kusumastuti; Imam Ripa’i
INTERNATIONAL JOURNAL OF SOCIAL AND EDUCATION Vol. 1 No. 5 (2024): August
Publisher : Pondok Pesantren Baitul Quran

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Abstract

In pursuit of enhancing tax revenues, particularly from micro, small, and medium enterprises (MSMEs) in Jambi City, fostering honesty, transparency, efficiency, effectiveness, and accountability in tax payment necessitates an analysis of factors influencing voluntary tax compliance among MSME owners. This study aims to investigate the impact of tax knowledge, accounting information, and tax sanctions on taxpayer compliance within the MSME sector in Jambi City. Employing a quantitative approach, this research encompasses a purposive sampling method, with a sample size of 40 respondents selected based on the population of MSMEs in Jambi City. Multiple regression analysis serves as the inferential statistical method for data analysis. Findings indicate that while tax knowledge exhibits no significant influence on taxpayer compliance, accounting information significantly affects compliance. Furthermore, the joint effect of tax knowledge and accounting information significantly influences taxpayer compliance. However, tax sanctions do not moderate the relationship between tax knowledge and taxpayer compliance, whereas they do moderate the impact of accounting information on compliance
Co-Authors Anisa Nainggolan Imam Ripa’i Ratih Kusumastuti