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Samela, Novi
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Economics, Econometrics & Finance Social Sciences

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PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN DI TINJAU DARI TEKANAN WAKTU DAN INDEPENDENSI Faisal, Yusuf; Herdian, Bagas; Greentika, Gesika; Samela, Novi
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 2 No 1 (2023): Edisi Februari 2023
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jaatb.v2i1.238

Abstract

This study aims to examine the effect of time pressure and independence on the ability to detect financial statement fraud. This research was conducted at an independent prosperous cooperative. The sampling technique used was purposive sampling with predetermined criteria. The data used in this study is primary data in the form of questionnaires distributed to respondents. 60 questionnaires were distributed, 48 questionnaires were returned and were feasible to use and could be processed in this study. The research method used is a quantitative research method. The data were obtained by distributing questionnaires and measured using a Likert scale. The data analysis method uses multiple linear regression analysis which is processed through SPSS software. Based on the analysis that has been carried out, the result is that time pressure and independence have a positive effect on the ability to detect fraudulent financial reports.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR RODA DUA DI KOTA BEKASI Samela, Novi; Siringoringo, Whereson; Hotang, Keri Boru
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 3 No 1 (2024): Edisi Februari 2024
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jaatb.v3i1.312

Abstract

Purpose – This study aims to determine taxpayer awareness, tax rates and tax sanctions, taxpayer compliance in paying motor vehicle tax. Design/methodology/approach – This research was conducted at the SAMSAT Bekasi City office, using accidental sampling method with data collection carried out using questionnaires as many as 104 respondents, data analysis using percentage descriptive analysis, multiple regression analysis and hypothesis testing through partial testing. Findings – The results showed that tax awareness and tax rates did not have a significant effect on motor vehicle taxpayer compliance. Meanwhile, tax sanctions have a significant effect on taxpayer compliance. Research limitations/implications – An increase in the number of motor vehicles can provide an increase in government revenue, the importance of increasing revenue for the government, so the author re-examines the factors that affect motor vehicle taxpayer compliance because there are still inconsistent positive results from several previous studies.
Co-Authors Faisal, Yusuf Greentika, Gesika Herdian, Bagas Hotang, Keri Boru Siringoringo, Whereson