Article Per Year (5 Year)
p-Index From 2020 - 2025
0.778
P-Index
This Author published in this journals
All Journal Jurnal Riset Akuntansi Politala Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi E-Jurnal Akuntansi
Ahmad Zakie Mubarrok
Unknown Affiliation
Economics, Econometrics & Finance

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
The Influence of Audit Quality, Public Accounting Firm Size and Tax Planning on Earnings Management Fahreza Gadjali Rahim; Sony Devano; Ahmad Zakie Mubarrok
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 2 (2025): Dinasti International Journal of Economics, Finance & Accounting (May-June 2025
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i2.4131

Abstract

This research aims to examine the influence of Audit Quality, Accounting Firm Size, Tax Planning on Profit Management. This quantitative research uses the transportation services sub-sector. Secondary research data was taken from companies listed on the Indonesia Stock Exchange for the 2018-2023 period using a purposive sampling technique. The influence of audit quality uses two measurement indicators, namely audit fees and audit industry specialization, for measuring KAP size using the number of auditors, then for measuring Tax Planning using Book Tax Difference and for measuring Profit Management using Discretionary Accrual. The analysis techniques used in this research are descriptive statistical analysis, classical assumption testing and Multiple Linear Regression to test the influence of audit quality, Accounting Firm Size, tax planning on earnings management.   The research results show that audit quality with the audit fee indicator has no effect on earnings management, audit quality with the industry specialization indicator has a significant negative effect, Accounting Firm Size has a significant negative effect on earnings management, tax planning has no effect on earnings management and audit quality, Acounting Firm Size, Tax Planning influence earnings management.
PENGARUH INDEKS PRESTASI KUMULATIF (IPK) DAN PENGHARGAAN FINANSIAL TERHADAP PEMILIHAN KARIER SEBAGAI KONSULTAN PAJAK (STUDI PADA MAHASISWA AKUNTANSI PERPAJAKAN UNIVERSITAS PADJADJARAN) Ulviani Nurmalathifah Azzahra; Ahmad Zakie Mubarrok
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 2 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.572349/neraca.v2i2.876

Abstract

Diketahui kebutuhan negara terhadap konsultan pajak makin tinggi. Kebutuhan tersebut kemungkinan dapat dipenuhi oleh lulusan perguruan tinggi yang telah mempelajari ilmu perpajakan. Akan tetapi, terdapat karier lainnya yang dapat mereka pilih. Dalam hal ini, terdapat faktor-faktor yang memengaruhinya, yakni Indeks Prestasi Kumulatif (IPK) dan penghargaan finansial. Penelitian ini bertujuan untuk mengetahui pengaruh secara simultan dan parsial kedua faktor tersebut terhadap pemilihan karier sebagai konsultan pajak. Sehubungan dengan itu, jenis penelitian ini adalah penelitian eksplanatori, sedangkan metode penelitiannya adalah metode survey yang menggunakan kuesioner sebagai teknik pengumpulan data. Responden dalam penelitian ini adalah sebanyak 57 mahasiswa tingkat akhir dari Program Studi Sarjana Terapan Akuntansi Perpajakan Universitas Padjadjaran. Data yang telah terkumpul dianalisis menggunakan teknik analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa IPK dan penghargaan finansial berpengaruh secara simultan terhadap pemilihan karier sebagai konsultan pajak. Di sisi yang lain, penghargaan finansial berpengaruh secara parsial terhadap pemilihan karier sebagai konsultan pajak, sementara IPK tidak berpengaruh secara parsial terhadap pemilihan karier sebagai konsultan pajak.
ANALISIS PENYELUNDUPAN PAJAK KEPABEANAN ATAS IMPORTASI MERCHANDISE K-POP PADA KOMUNITAS AUTOBASE X TWITTER Alkaina Salsabila; Ahmad Zakie Mubarrok
Jurnal Riset Akuntansi Politala Vol 7 No 2 (2024): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v7i2.288

Abstract

This study aims to analyze and identify the mode operation of tax smuggling practices by business actors of K-Pop merchandise entrustment services through their shipment of goods. Customs officers must inspect every shipment of goods entering the country to ensure the legality of the goods and to find out the tax obligations. The importation of K-Pop merchandise commodities from the South Korean creative industry into Indonesia was carried out to fulfill the demand of South Korean culture fans. This study uses a descriptive qualitative method with a case study approach. Data collection and analysis were obtained through triangulation of interview techniques, observation, and documentation of sources. The results of this study show that there is tax smuggling in the K-Pop merchandise purchase service business through consignments. Importers often practice the manipulation of customs administrative documents to minimize the amount of import duty bills and tax burdens on their shipment goods. Through changes in the customs value of consignment goods in the consignment note notification document with those in the actual purchase transaction document, they are causing differences in the application of customs documents and the calculation rate of Import Duty and Tax in the Framework of Import (PDRI) that must be paid to the state.
Transformational Leadership and Auditor Performance: A Bibliometric Study Mohamad Iqbal; Srihadi Winarningsih; Ahmad Zakie Mubarrok
E-Jurnal Akuntansi Vol. 35 No. 6 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i06.p19

Abstract

This study aims to examine global research trends on transformational leadership and auditor performance, with a focus on identifying dominant themes, intellectual structures, and research gaps using a bibliometric approach. A total of 1,547 documents published between 2015 and 2025 were retrieved from the Scopus database. After applying defined inclusion and exclusion criteria, 524 relevant articles were selected for analysis. VOSviewer version 1.6.20 was used to perform keyword co-occurrence mapping, cluster analysis, and overlay visualization to detect thematic structures and temporal developments in the field. The analysis revealed three major thematic clusters: (1) transformational leadership behavior and organizational adaptability, (2) psychological dimensions including motivation and professional skepticism, and (3) audit performance evaluation and empirical methods. Research activity has increased consistently, with a growing emphasis on applied and sector-specific leadership studies. Contributions were concentrated in countries such as the United States, Germany, and China, while studies from developing regions and public sector contexts were notably limited. This study provides a comprehensive overview of the evolving research on transformational leadership in auditing. It highlights the dominance of Global North scholarship and the lack of public sector focus as key gaps. Future research should expand contextual diversity, incorporate emerging behavioral constructs, and explore the role of leadership in enhancing public audit performance and accountability. Keywords: Transformational leadership; auditor performance; auditing research.
Co-Authors Alkaina Salsabila Fahreza Gadjali Rahim Mohamad Iqbal Sony Devano Srihadi Winarningsih Ulviani Nurmalathifah Azzahra