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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.
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Articles 4 Documents
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Search results for , issue "Vol 9 No 2 (2025): April" : 4 Documents clear
PENGARUH ESG DAN CSR TERHADAP KINERJA KEUANGAN bella, Bella Sagita; Ronal Aprianto; Dian Wulan Sari; Yuli Nurhayati
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 9 No 2 (2025): April
Publisher : Universitas Sangga Buana

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Abstract

This study aims to analyze the effect of ESG (Environmental, Social, and Governance) and CSR (Corporate Social Responsibility) on financial performance, measured through Return On Asset (ROA) and Return On Equity (ROE) for companies listed on the Indonesia Stock Exchange. The sample used in this study consists of three companies that consistently implemented ESG principles from 2019 to 2023. The research method employed is quantitative, with data analysis conducted using EViews 13. The analysis results show that ESG disclosure does not have a significant effect on ROA, with a probability value of 0.2811 (greater than 0.05). On the other hand, CSR has a significant effect on ROE with a probability value of 0.0349 (less than 0.05). Further testing of the interaction between ESG and CSR indicates that both do not have a significant effect on ROA, with values of X1 at 0.1058 and X2 at 0.1977 (greater than 0.05). In conclusion, while CSR influences financial performance in terms of ROE, the disclosure of ESG and CSR together does not have a significant impact on ROA.
FAKTOR YANG MEMPENGARUHI AUDIT JUDGMENT DENGAN OBEDIENCE PRESSURE SEBAGAI PEMODERASI Prihatiningtias, Yeney Widya; Putri, Aliyah Alamanda
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 9 No 2 (2025): April
Publisher : Universitas Sangga Buana

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Abstract

This research aims to determine the effect of ego depletion, moral reasoning, and goal orientation on audit judgement with obedience pressure as a moderating variable and self-efficacy as a mediating variable. The research data are collected through census utilizing questionnaires, and the samples include 116 auditors of East Java Provincial Representative BPKP. The data obtained are analysed by testing descriptive statistical and inferential analysis utilizing the PLS-based SEM approach processed by SmartPLS. The results of the research exhibit that ego depletion, performance approach goal orientation, and performance avoidance goal orientation have a negative and significant effect; self-efficacy has a positive and significant effect; and learning goal orientation and moral reasoning have no effect on audit judgement. Self-efficacy mediates the effect of goal orientation on audit judgement; and obedience pressure moderates the effect of self-efficacy, but does not moderate the effect of ego depletion and moral reasoning on audit judgement.
Peningkatan Kualitas Audit : Standar Auditing dan Sistem Pengendalian Mutu H. Adilla Adha, Beby Marcha; Suryo, Medianto; Maulana, Dikdik
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 9 No 2 (2025): April
Publisher : Universitas Sangga Buana

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Abstract

Audit quality is possibilities when auditing a client's financial statements, violations can be found in the client's accounting system. An auditor is required to produce high-quality and good work, The purpose of this study is to determine partially and simultaneously the effect of the Implementation of Auditing Standards and Quality Control Systems on Audit Quality. This research method uses a quantitative approach. The data collection for this study used a questionnaire. The sample of this study was 65 Auditors working at a Public Accounting Firm in Bandung City, with a sample collection technique using probability simple sampling. The results of the analysis show that Auditing Standards have a significant effect on Audit Quality. The Quality Control System has a significant effect on Audit Quality. Auditing Standards and Quality Control Systems have a significant effect simultaneously on Audit Quality of 88.4%, while the remaining 11.6% is influenced by other unobserved variables.
INTEGRASI TEORI PELAKU DAN RISIKO UNTUK MEMBANGUN KERANGKA KEPATUHAN PAJAK DI INDONESIA Zahra Yusuf, Nasywa Nurunnabilah; ahmad, saidah; Sakinah, Gina
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 9 No 2 (2025): April
Publisher : Universitas Sangga Buana

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Abstract

Tax compliance in Indonesia continues to face significant challenges, particularly in the aspect of voluntary compliance. This article aims to develop an integrative conceptual framework by combining the Theory of Planned Behavior (TPB) and tax risk management to enhance the effectiveness of tax compliance policies. The method employed is a systematic literature review based on the PRISMA approach, focusing on articles indexed. The synthesis reveals that psychological factors such as attitude, subjective norms, and perceived behavioral control are closely intertwined with risk perception, which is managed through Compliance Risk Management (CRM) strategies. The integrative framework positions risk perception as a mediating variable linking tax compliance intention and actual behavior, while also reinforcing CRM’s moderating function. These findings offer theoretical contributions by bridging psychological and managerial approaches, as well as practical implications for designing tax policies that are data-driven and aligned with taxpayer behavior.

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