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All Journal Jurnal Akuntansi Indonesia Jurnal Ilmiah Akuntansi Kesatuan
Handayani, Retno Tri
Department Of Accounting, Faculty Of Economics, Sultan Agung Islamic University Semarang
Economics, Econometrics & Finance

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PERSEPSI PRAKTISI DAN PENGGUNA JASA AKUNTAN FORENSIK TERHADAP KEAHLIAN AKUNTAN FORENSIK Retno Tri Handayani
Jurnal Akuntansi Indonesia Vol 7, No 1 (2018): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.7.1.81-94

Abstract

This study aims to determine the perceptions of practitioners and users of forensic accountants about the expertise of forensic accountants. The population of this research are BPK and BPKP as practitioners of forensic accountant and prosecutor and judge as user of forensic accountant service in Semarang and Yogyakarta city. Population in this research amounted to 403. Sampling was done by technique of Purposive Sampling and obtained sample counted 253 respondents. This study used ANOVA test and if the result is significant continued with Tukey test. The results show that there is no difference in the perceptions of practitioners and users of forensic accounting services about the skills of a forensic accountant. Likewise, this study proves that practitioners and users of forensic accounting services are no different. The study alsofound that practitioners and users of forensic accountants agree differently on the importance of deductive analysis skills, critical thinking skills, unstructured problem solving, analytical skills, oral communication, legal knowledge and tranquility. The implications of this study are expected in the preparation of forensic accountant curricula can refer to the results of this study
Pengujian Structure Corporate Governance terhadap Fraudulent Financial Reporting di Perusahaan Property dan Real Estate Retno Tri Handayani
Jurnal Akuntansi Indonesia Vol 9, No 1 (2020): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.9.1.53-64

Abstract

Structure corporate governance yang diterapkan secara efektif harus dilakukan oleh setiap perusahaan public untuk meminimalisir kasus kecurangan pelaporan keuangan, pendapat ini didasari dari banyaknya kasus kecurangan yang terjadi di perusahaan publik yang imbasnya secara perlahan – lahan menggerogoti pertumbuhan perusahaan secara terus menerus hingga akhirnya mengalami kebangkrutan yang dramatis. Penelitian ini mencoba untuk menguji pengaruh structure corporate governance sebagai salah satu alat untuk meminamalisir praktik kecurangan pelaporan keuangan di perusahaan publik.Populasi yang digunakan dalam penelitian ini adalah perusahaan publik bidang property dan real estate dari tahun 2013 – 2016 dengan menggunakan teknik pengambilan sampel berdasarkan kriteria tertentu, total sampel yang diperoleh sebanyak 116 perusahaan dan diolah dengan menggunakan analisis statistik deskriptif dan pengujian hipotesis menggunakan regresi linear berganda dengan SPSS.Hasil penelitian ini menunjukkan bahwa efektifitas audit internal berpengaruh terhadap pencegahan kecurangan pelaporan keuangan, tetapi tidak berhasil menunjukkan adanya pengaruh jumlah dewan komisaris terhadap kecurangan pelaporan keuangan. Penelitian ini juga membuktikan bahwa tidak ada hubungan yang signifikan antara anggota dewan berpengalaman internasional dan efektifitas komite audit dengan pencegahan kecurangan pelaporan keuangan
Kepatuhan Pajak Kendaraan Bermotor di Kabupaten Pati Farida Rahmawati; Nita Andriyani Budiman; Retno Tri Handayani
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 2 (2023): JIAKES Edisi Agustus 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i2.1683

Abstract

This study aims to determine the effect of tax awareness, moral obligation, level of education, financial condition, mobile SAMSAT, and tax sanctions on motor vehicle tax compliance. This research was conducted in the Mobile SAMSAT area of Pati Regency. Respondents in this study amounted to 410 motor vehicle taxpayers using purposive sampling method with primary data. Data analysis in this study used multiple linear regression tests with the SPSS version 25 statistical tool. The results of this study indicate that tax awareness has a positive effect on tax compliance, moral obligation has a positive effect on tax compliance, education level has no effect on tax compliance, financial condition has a positive effect on tax compliance, mobile SAMSAT has no effect on tax compliance, and tax sanctions have a positive effect on tax compliance.
Co-Authors Farida Rahmawati Khoirul Fuad Nita Andriyani Budiman Winarsih Winarsih