Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan)
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.
Articles
142 Documents
<![CDATA[KUALITAS AUDIT INTERNAL UNTUK KINERJA PERUSAHAAN: TINJAUAN LITERATUR SISTEMATIKA ]]>
<![CDATA[Silviani, Amanda Agnes]]>;
<![CDATA[Gusnardi, Gusnardi]]>;
<![CDATA[Andreas, Andreas]]>
<![CDATA[ Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 8 No 2 (2024): April ]]>
Publisher : <![CDATA[Universitas Sangga Buana ]]>
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DOI: 10.32897/jsikap.v8i2.3456
<![CDATA[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.]]>
<![CDATA[ANALISIS BIBLIOMETRIK PENGHINDARAN PAJAK MENGGUNAKAN VOSVIEWER ]]>
<![CDATA[johar, farhan maulana]]>
<![CDATA[ Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 8 No 2 (2024): April ]]>
Publisher : <![CDATA[Universitas Sangga Buana ]]>
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DOI: 10.32897/jsikap.v8i2.3476
<![CDATA[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.]]>
<![CDATA[FAKTOR- FAKTOR PENENTU ADANYA AUDIT DELAY ]]>
<![CDATA[Widhiastuti, Ni Luh Putu]]>;
<![CDATA[Novitasari, Ni Luh Gde]]>;
<![CDATA[Adytia, Chintia Jani]]>
<![CDATA[ Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 8 No 2 (2024): April ]]>
Publisher : <![CDATA[Universitas Sangga Buana ]]>
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DOI: 10.32897/jsikap.v8i2.3479
<![CDATA[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.]]>
<![CDATA[PENGARUH ESG DAN CSR TERHADAP KINERJA KEUANGAN ]]>
<![CDATA[bella, Bella Sagita]]>;
<![CDATA[Ronal Aprianto]]>;
<![CDATA[Dian Wulan Sari]]>;
<![CDATA[Yuli Nurhayati]]>
<![CDATA[ Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 9 No 2 (2025): April ]]>
Publisher : <![CDATA[Universitas Sangga Buana ]]>
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<![CDATA[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.]]>
<![CDATA[FAKTOR YANG MEMPENGARUHI AUDIT JUDGMENT DENGAN OBEDIENCE PRESSURE SEBAGAI PEMODERASI ]]>
<![CDATA[Prihatiningtias, Yeney Widya]]>;
<![CDATA[Putri, Aliyah Alamanda]]>
<![CDATA[ Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 9 No 2 (2025): April ]]>
Publisher : <![CDATA[Universitas Sangga Buana ]]>
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<![CDATA[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.]]>
<![CDATA[Peningkatan Kualitas Audit : Standar Auditing dan Sistem Pengendalian Mutu ]]>
<![CDATA[H. Adilla Adha, Beby Marcha]]>;
<![CDATA[Suryo, Medianto]]>;
<![CDATA[Maulana, Dikdik]]>
<![CDATA[ Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 9 No 2 (2025): April ]]>
Publisher : <![CDATA[Universitas Sangga Buana ]]>
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<![CDATA[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.]]>
<![CDATA[INTEGRASI TEORI PELAKU DAN RISIKO UNTUK MEMBANGUN KERANGKA KEPATUHAN PAJAK DI INDONESIA ]]>
<![CDATA[Zahra Yusuf, Nasywa Nurunnabilah]]>;
<![CDATA[ahmad, saidah]]>;
<![CDATA[Sakinah, Gina]]>
<![CDATA[ Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 9 No 2 (2025): April ]]>
Publisher : <![CDATA[Universitas Sangga Buana ]]>
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<![CDATA[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.]]>
<![CDATA[TINGKAT PENERIMAAN PAJAK JIKA DIPENGARUHI OLEH KEPATUHAN WAJIB PAJAK DAN SANKSI PERPAJAKAN PADA KPP PRATAMA BANDUNG CICADAS ]]>
<![CDATA[Aldila, Ilda Fitri]]>;
<![CDATA[Leviany, Tevi]]>;
<![CDATA[Herawati, Heti]]>
<![CDATA[ Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 9 No 1 (2024): Oktober ]]>
Publisher : <![CDATA[Universitas Sangga Buana ]]>
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<![CDATA[This study aims to examine the influence of taxpayer compliance and tax sanctions on tax revenue at KPP Pratama Bandung Cicadas during the period of 2018–2022. The research was conducted using an associative descriptive method and produced the following results: (1) taxpayer compliance has a significant effect on tax revenue, (2) tax sanctions do not have a significant effect on tax revenue, and (3) taxpayer compliance and tax sanctions simultaneously have a joint effect on tax revenue. Taxpayer compliance (X1) and tax sanctions (X2) together contribute 60.7% to the variation in tax revenue.]]>
<![CDATA[OPINI AUDIT GOING CONCERN SERTA DETERMINAN YANG MEMPENGARUHINYA ]]>
<![CDATA[Veronika, Agnes]]>;
<![CDATA[Wardini, Anggi Putri Kusuma]]>;
<![CDATA[Suryo, Medianto]]>;
<![CDATA[Setiawan, Audita]]>
<![CDATA[ Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 9 No 1 (2024): Oktober ]]>
Publisher : <![CDATA[Universitas Sangga Buana ]]>
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<![CDATA[This study aims to examine and analyze the factors influencing the acceptance of a going concern audit opinion, focusing on firm size, financial condition, debt to total assets ratio, and debt to equity ratio. The research sample consists of 19 companies in the textile and garment sub-sector listed on the Indonesia Stock Exchange (IDX) during the 2019–2021 period. Secondary data were utilized and analyzed using logistic regression with IBM SPSS Statistics version 26. The findings indicate that financial condition and debt to total assets ratio have a significant effect on the likelihood of receiving a going concern audit opinion. In contrast, firm size and debt to equity ratio do not have a statistically significant impact on the issuance of such an opinion.]]>
<![CDATA[PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN INTENSITAS MODAL TERHADAP TINGKAT PENGHINDARAN PAJAK PADA PERUSAHAAN ]]>
<![CDATA[Nugraha , Erik]]>;
<![CDATA[Hildayanti , Muti]]>;
<![CDATA[Avianty, R. Rita]]>;
<![CDATA[Laksana , Reksha]]>
<![CDATA[ Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 9 No 1 (2024): Oktober ]]>
Publisher : <![CDATA[Universitas Sangga Buana ]]>
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<![CDATA[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.]]>
