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All Journal Jurnal Manajemen Pelayanan Publik Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan)
Avianty, R. Rita
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Transportation

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The Influence of Audit Procedures, Audit Fees, Time Budget Pressure, and Auditor Skepticism on Audit Quality: A Case Study during the Covid -19 Pandemic in Public Service Management Agusiady, Raden Ricky; Ismail, Muhammad Taofik; Avianty, R. Rita
Jurnal Manajemen Pelayanan Publik Vol 8, No 3 (2024): Jurnal Manajemen Pelayanan Publik
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jmpp.v8i3.56329

Abstract

This study investigates the effects of audit processes, audit fees, time budget pressure, and auditor skepticism on audit quality in the context of public service administration during the COVID-19 pandemic. Employing a descriptive associative approach, this research uses a questionnaire for primary data collection, complemented by path analysis as the statistical method. Data sources include primary data from survey responses and secondary data from books, journals, and other scholarly sources. The study focuses on 41 Public Accounting Firms (KAP) in Bandung area, with a sample of 37 respondents as the unit of analysis. Results will be interpreted through path analysis. The research reveals that the audit situation during the COVID-19 pandemic acts as a linking variable between the independent variables (audit processes, audit fees, time budget pressure, and auditor skepticism) and audit quality. This study emphasizes the critical role of auditor professionalism and skepticism in maintaining the reliability of audit results under crisis conditions. By enhancing understanding of audit dynamics during the pandemic and strengthening auditor capabilities to manage external pressures, this study aims to improve transparency and accountability in the public service sector.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN INTENSITAS MODAL TERHADAP TINGKAT PENGHINDARAN PAJAK PADA PERUSAHAAN Nugraha , Erik; Hildayanti , Muti; Avianty, R. Rita; Laksana , Reksha
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 9 No 1 (2024): Oktober
Publisher : Universitas Sangga Buana

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Abstract

The aim of this study was to examine the impact of Corporate Social Responsibility and Capital Intensity on Tax Avoidance using a Quantitative Approach. The sample consisted of 11 Food and Beverage Industry Sub-Sector companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2022 period, resulting in 55 observations gathered through the Purposive Sampling Method. The data analyzed was Secondary Data. Panel Data Regression Analysis was conducted using EVIEWS 12. The findings indicated that the Corporate Social Responsibility variable had a positive and significant influence on Tax Avoidance, with a Probability value of 0.0055. Conversely, the results demonstrated that Capital Intensity did not have a significant impact on Tax Avoidance, with a Probability value of 0.0702. Simultaneously, both Corporate Social Responsibility and Capital Intensity have a significant and positive impact on Tax Avoidance. The Probability value is 0.000002.
Co-Authors Hildayanti , Muti Ismail, Muhammad Taofik Nugraha , Erik Reksha Laksana Ricky Agusiady