cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Erik Nugraha
Contact Email
erik.nugraha23@gmail.com
Phone
-
Journal Mail Official
sukadwilinda@gmail.com
Editorial Address
-
Location
Kota bandung,
Jawa barat
INDONESIA
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan)
Published by Universitas Sangga Buana
ISSN : 25411691     EISSN : 25991876     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Journal SIKAP (Information Systems, Finance, Auditing And Taxation is a journal that is managed and published by Accounting Study Program Faculty of Economics Sangga Buana University - YPKP which contains research and thought of scholars in the field of Accounting Science both academics and practitioners. Journal SIKAP (Information Systems, Finance, Auditing And Taxation) published periodically twice a year in October and April.
Arjuna Subject : -
Articles 8 Documents
 1 
Search results for , issue "Vol 8 No 2 (2024): April" : 8 Documents clear
PERAN BIG DATA DAN SKEPTISISME PROFESIONAL DALAM PENGUMPULAN BUKTI AUDIT Wibowo, Ezra Ariella; Ardini, Lilis
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 8 No 2 (2024): April
Publisher : Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/jsikap.v8i2.3174

Abstract

This study was created with the aim of exploring the relationship and relevance between big data, professional skepticism, and audit evidence. With the growing relevance of big data in the world of auditing, the researcher felt the need to observe how big data brings changes in the process of collecting audit evidence, along with the relevance of professional skepticism, which is one of the foundations and essential traits for an auditor, and its relation to the relationship between big data and audit evidence. This research is conducted entirely through literature study and rational argumentation, where the literature used consists of 9 literatures, which consist of books, national and international journals, as well as articles taken from the internet. From this research, it was found that both big data and professional skepticism have significant links to both audit evidence, and to each other
DILEMA ETIS KONSULTAN PAJAK DALAM TAX PLANNING Nuraini, Dwi Endah; Sudarto, Triadi Agung; Prakoso, Dwi Hantoro
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 8 No 2 (2024): April
Publisher : Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/jsikap.v8i2.3202

Abstract

This study aims to determine the reality of ethical dilemmas felt by tax consultants when conducting tax planning and the experience of tax consultants in overcoming this dilemma. The research method used is qualitative with an interpretive paradigm and Husserl's transcendental phenomenology approach. The informant in the study is one of the tax consultants in Blitar. The results prove that there are various forms of dilemmas felt by tax consultants, including dilemmas due to the existence of gray areas, sympathy for tax consultants for their clients and related to the sustainability of their service business. Tax consultants overcome the sense of dilemma by understanding tax regulations thoroughly, adhering to the code of ethics, and trying to increase taxpayer awareness. They achieve this by fostering understanding and providing comprehensive education on tax issues
PENGARUH DBH, DAU, DAN DAK TERHADAP TINGKAT KEMANDIRIAN PROVINSI SUMATERA SELATAN Andrianda, Yoga; Rosada, Adelia
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 8 No 2 (2024): April
Publisher : Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/jsikap.v8i2.3206

Abstract

Finding out how profit sharing, special allocation, and general allocation funds affect the degree of regional independence is the goal of this study. For five years, purposeful selection was done from 17 districts and cities using panel data. All of the South Sumatra Province's districts and cities that have achieved DBH, DAU, and DAK, as well as the elements that make the overall provincial monetary autonomy percentage from 2018 to 2022, make up the study sample. The General Directorate of Monetary Balance's official website provided this information. Using the SPSS version 26 software, multiple regression analysis was used to analyze the data in this study.
OPINI AUDIT GOING CONCERN: SINYAL NEGATIF TERHADAP KEBERLANJUTAN OPERASIONAL PERUSAHAAN (STUDI LITERATUR) Permatasari, Dhini; Oktavia, Reni
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 8 No 2 (2024): April
Publisher : Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/jsikap.v8i2.3243

Abstract

The continuity of a company needs to be considered and maintained, especially in the midst of economic conditions full of intense competition. Companies will frequently have to contend with divergent interests between shareholders and management when maintaining operational shortages. The most effective way to manage such differences of interest is to hire an auditor. The auditor's role is to measure management performance and verify that financial reports are accurate. Furthermore, evaluating the financial statements' equality, auditors take a company's viability into consideration. The purpose of this study is to understanding the drivers that influence going concern audit opinions while evaluating the continuing company’s operations. The research methodology that uses is literature review. The results of the research demonstrate that debt default, earlier opinions, and audit delay all have an impact on the going concern audit opinions. Furthermore, opinion shopping has no impact on whether going concern audit opinions are accepted.
Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan Dan Kualitas Audit Terhadap Nilai Perusahaan Erfana, Agus Pungki; Dwijayanty, Rima
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 8 No 2 (2024): April
Publisher : Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/jsikap.v8i2.3266

Abstract

Company value is an investor's perception of the success rate of a company which is often associated with the stock price. A high stock price makes the company's value also high, and can increase market confidence not only in the company's   current performance but also in the company's prospects in the future upcoming. Corporate value is also related to the image of the company itself. The better the company's image in the public, the higher the company's value. This studyaims to examine the effect of profitability, reliability, company size, and audit quality on company value. The population used in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The method used is a quantitative method with an explanatory research approach. The sampling method using non-random sampling, namely purposive sampling and using secondary data in the form of annual reports and company financial statements, was obtained by 63 companies with a five-year period, the study obtained 315 observations. Data analysis technique using Panel Data Regression Analysis with EViews 12 program application with a significance level of 5%. The results showed that profitability, leverage, company size have a positive and significant influence on the value of the company. As for the audit quality variable, it has no effect on the value of the company.
KUALITAS AUDIT INTERNAL UNTUK KINERJA PERUSAHAAN: TINJAUAN LITERATUR SISTEMATIKA Silviani, Amanda Agnes; Gusnardi, Gusnardi; Andreas, Andreas
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 8 No 2 (2024): April
Publisher : Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/jsikap.v8i2.3456

Abstract

Identifying weak points in financial management and control systems as well as potential opportunities to improve company performance is the responsibility of an internal auditor. Independent, professional, and competent internal auditors are able to make a positive contribution to operational efficiency, risk management, and corporate accountability. In addition, the internal auditor's objectivity in providing improvement recommendations can improve management's follow-up on audit findings. This study aims to explore the factors that influence the quality of internal audit to improve company performance.  The research method in this study is in the form of a literature review. Seven journals were obtained that became literature fists using VOSviewer and Publish or Perish software. The results showed that there are several internal factors and external factors that affect the quality of internal audit. The findings of this study provide practical implications for companies in improving the quality of their internal audits as a means to improve company performance. Company management is expected to provide adequate support to the internal audit function and ensure internal auditors have sufficient skills and resources to perform their duties properly.
ANALISIS BIBLIOMETRIK PENGHINDARAN PAJAK MENGGUNAKAN VOSVIEWER johar, farhan maulana
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 8 No 2 (2024): April
Publisher : Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/jsikap.v8i2.3476

Abstract

Tax avoidance is a phenomenon that has become a special concern for the state. Tax avoidance can be understood as a process by which a company tries to reduce income tax payments to tax collecting organizations. The purpose of this study is to identify and analyze research trends in the literature related to tax avoidance and to identify recommendations for future tax avoidance research. The research is qualitative research, the method used in this research is a bibliometric approach. Bibliometric analysis is generally widely used in various disciplines and focuses on quantitative studies on journals or the like. the findings found that there were 10 clusters with 90 items using VOSviewer softaware. The most widely used keyword variables are 'tax avoidance', 'profitability', 'leverage', but for the keywords 'cost of debt', 'cash effective tax rate' there is still little research to be done. Based on the development of publications.
FAKTOR- FAKTOR PENENTU ADANYA AUDIT DELAY Widhiastuti, Ni Luh Putu; Novitasari, Ni Luh Gde; Adytia, Chintia Jani
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 8 No 2 (2024): April
Publisher : Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/jsikap.v8i2.3479

Abstract

Audit delay is the length of time needed by an independent auditor to complete his audit work, measured from the closing date of the financial year to the date stated by the independent auditor report. This research aims to determine the effect profitability, solvency, company size, audit committee and auditor turnover on audit delay. The population in this research is banking companies on the Indonesia Stock Exchange for the 2020-2022 period. The sampling method used was a purposive sampling method so that a sample of 44 banking companies was obtained. The analysis technique uses multiple linear regression analysis techniques. The research results show that the company size and audit committee have a negative effect on audit delay. Meanwhile profitability, solvency and Changing auditors has no effect on audit delay.

Page 1 of 1 | Total Record : 8

 1 

Filter by Year

2024 2024


Reset
Filter By Issues
All Issue Vol 9 No 2 (2025): April Vol 9 No 1 (2024): Oktober Vol 8 No 2 (2024): April Vol 8 No 1 (2023): Oktober Vol 7 No 2 (2023): April Vol 7, No 2 (2023): April Vol 7, No 1 (2022): Oktober Vol 6, No 2 (2022): April Vol 6, No 1 (2021): Oktober Vol 5, No 2 (2021): April Vol 5 No 2 (2021): April Vol 5, No 1 (2020): Oktober Vol 4, No 2 (2020): April Vol 4, No 1 (2019): Oktober Vol 3, No 2 (2019): April Vol 3, No 1 (2018): Oktober Vol 2, No 2 (2018): April Vol 2, No 1 (2017): Oktober Vol 1, No 2 (2017): April Vol 1, No 1 (2016): Oktober More Issue