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Rachmat Agus Santoso
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Program Studi Magister Akuntansi, Direktorat Pascasarjana, Universitas Sangga Buana, Jl. Surapati No 189, Kota Bandung, Jawa Barat.
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INDONESIA
Jurnal Audit, Pajak, Akuntansi Publik
Published by Universitas Sangga Buana
ISSN : 28300726     EISSN : 28300645     DOI : https://doi.org/10.32897/ajib
Core Subject : Economy, Education,
Economics, Econometrics & Finance Other
Jurnal Audit, Pajak, Akuntansi Publik (AJIB)  is a scientific periodical journal published twice a year (June - December), publishing original research results on Accounting Science. This journal aims to develop concepts, theories, perspectives, paradigms, and methodologies in the study of Accounting science. The scope of the Journal of Audit, Tax, Public Accounting (AJIB) includes: • Auditing Accounting • Tax Accounting • Financial Accounting • Cost Accounting • Management Accounting • Budgeting Accounting • Governmental Accounting • Accounting System • Budgetary Accounting • Banking Accounting • International Accounting • Educational Accounting • Social Accounting • Behavioral Accounting • Public Sector Accounting
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 6 Documents
 1 
Search results for , issue "Vol 1 No 2 (2022): Jurnal Audit, Pajak, Akuntansi Publik (AJIB) - Desember" : 6 Documents clear
The Effect of Profitability, Leverage, dnd Company Size on Audit Delay Satriadi, Dodi
Maksi Vol 1 No 2 (2022): Jurnal Audit, Pajak, Akuntansi Publik (AJIB) - Desember
Publisher : Program Studi Magister Akuntansi, Direktorat Pascasarjana, Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/ajib.2022.1.2.1757

Abstract

The research was conducted on Property and Real Estate Companies listed on the Indonesia Stock Exchange in 2017 – 2020 using descriptive and verification research methods using a quantitative approach. The sampling technique used was purposive sampling in order to obtain 35 companies that met the criteria. The purpose of this study was to determine the effect of profitability, leverage, and company size on audit delay. Technical analysis of this research using multiple linear regression analysis. The results in this study indicate that the variable profitability, leverage, and firm size have an effect on audit delay either simultaneously or partially
Detect Fraud Financial Statements with Theory Fraud Diamond During the Covid-19 Pandemic Herlambang, Yudi
Maksi Vol 1 No 2 (2022): Jurnal Audit, Pajak, Akuntansi Publik (AJIB) - Desember
Publisher : Program Studi Magister Akuntansi, Direktorat Pascasarjana, Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/ajib.2022.1.2.1816

Abstract

The impact of the Covid-19 pandemic shook the world economy, especially Indonesia. BPS data Compared to January 2019, there was a decline in imports of capital goods and raw materials, or year on year (yoy) basis, which affected the performance of the manufacturing industry. This research aims to detect indications of financial statement fraud in companies affected by the Covid-19 pandemic, especially manufacturing, with proxies for financial stability, nature of industry, change in auditors and change of directors. Descriptive and verification research methods with multiple linear regression analysis were processed using the EViews-12 application, an optional source of information about manufacturing organizations listed on the Indonesia Stock Exchange in 2020, a total population of 191 companies using a purposive sampling technique so that the total sample is 84 companies. The results of research on the condition of financial stability, nature of industry, change in auditors, change of directors and financial statement fraud under normal conditions. Simultaneously all the independent variables have a significant effect with the direction of a positive relationship to financial statement fraud. Partially, financial stability and nature of industry have a significant effect in the direction of a negative relationship, then change in auditors has a significant effect on a positive relationship, then change of directors has no effect on a negative relationship, all of this on financial statement fraud.
The Influence of Motorized Vehicle Tax Incentives on Regional Tax Revenue of West Java Province During the Covid-19 Pandemic Rismawati, Rismawati
Maksi Vol 1 No 2 (2022): Jurnal Audit, Pajak, Akuntansi Publik (AJIB) - Desember
Publisher : Program Studi Magister Akuntansi, Direktorat Pascasarjana, Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/ajib.2022.1.2.1825

Abstract

This research is to find out how much influence the motor vehicle tax incentive program has on the regional income of West Java Province during Covid-19. The sample of this research is as many as216 observational data during the motor vehicle tax incentive period from August to December 2021. The method used is descriptive and the verification method. Data processing using Eviews-12. The results of the research on the condition of vehicle taxes, the abolition of tax fines, the free transfer of motorized vehicle transfer fees and local tax revenues have increased. Motor vehicle tax, the abolition of motor vehicle tax fines and the free transfer of motor vehicle title fees had a significant effect on the direction of a positive relationship to regional tax revenues in West Java Province during the Covid-19 pandemic. Partially, motor vehicle tax, abolition of motor vehicle tax fines, free transfer of motor vehicle title fees during the Covid-19 pandemic had a significant effect on the direction of a positive relationship to regional taxes in West Java Province.
The Existence of an Audit Committee as a Moderation Among Factors Affecting Audit Quality Syahrudin, Muhammad
Maksi Vol 1 No 2 (2022): Jurnal Audit, Pajak, Akuntansi Publik (AJIB) - Desember
Publisher : Program Studi Magister Akuntansi, Direktorat Pascasarjana, Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/ajib.2022.1.2.1827

Abstract

Fraud often occurs in manufacturing companies and always experiences changes every year, one of which is financial statement fraud. The existence of financial statement fraud, especially that which occurred in these manufacturing companies, has made public confidence in the reliability of a financial report produced by a Public Accounting Firm (KAP) decreased. This study aims to determine the effect of audit fees. Audit tenure and audit rotation on audit quality as well as to find out how the audit committee is related as a moderating variable to the relationship between the independent variables and the dependent variable. The research method used is descriptive verification using secondary data in the form of financial reports and annual reports of manufacturing companies from the Indonesian Stock Exchange website so that the population is manufacturing companies listed on the Indonesian Stock Exchange with a total sample of 38 companies that have met the sampling criteria. by using purposive sampling method. Methods of data analysis and hypothesis testing the authors use the logistic regression method and Moderated Regression Analysis (MRA) with the support of the SPSS Version 26 program. The results show that there is an effect of audit fees on audit quality, audit tenure and audit rotation have no effect on audit quality. the simultaneous effect of audit fees.
Prevention of Goods and Services Procurement Fraud and Its Implications on Good Government Governance Cahyono Putro, Heru
Maksi Vol 1 No 2 (2022): Jurnal Audit, Pajak, Akuntansi Publik (AJIB) - Desember
Publisher : Program Studi Magister Akuntansi, Direktorat Pascasarjana, Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/ajib.2022.1.2.1828

Abstract

The fact that the number of corruption cases in Indonesia is increasing from year to year shows a phenomenon that has attracted the attention of a number of parties. Most of these cases involve the government, especially in terms of purchasing goods and services, which has implications for the development of effective governance. The purpose of this study was to examine the factors that influence fraud prevention in purchasing goods and services, as well as their influence on effective government management. The research data is primary data obtained through questionnaires and analyzed using SPSS IBM 26 software. The population of this study is employees Civil Servants (PNS) in the Mamberamo Raya Regency Regional Apparatus Organization (OPD) which has main tasks and functions in the procurement of goods and services as well as internal audits. The research sample is 70 samples using purposive sampling method. The results of the study show that internal control has no significant effect on the prevention of fraud in the procurement of goods and services, the effectiveness of internal audit has a significant effect on the prevention of fraud in the procurement of goods and services. Meanwhile, internal control and internal audit effectiveness have little effect on good government governance partially, and prevention of fraud in the procurement of goods and services has a significant effect on good government governance. The effect of internal control, internal audit on good government governance has a small effect if partially but if simultaneously it has a large influence while Internal control.
Policy Analysis on Tax Amnesty, Tax Compliance, and Tax Audit on Tax Revenue: Bibliometric Analysis Salma, Aulia Mutiara; Larasati, Ayuning; Melgasari, Diny; Suryanto, Tulus
Maksi Vol 1 No 2 (2022): Jurnal Audit, Pajak, Akuntansi Publik (AJIB) - Desember
Publisher : Program Studi Magister Akuntansi, Direktorat Pascasarjana, Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/ajib.2022.1.2.2196

Abstract

Tax is one of the state revenues used to finance the State Expenditure Budget (APBN). This study aims to provide empirical evidence of the effect of implementing tax amnesty, tax compliance, and tax audit policies on tax revenues. The method used in this research is descriptive quantitative method. Data collection uses the help of the Harzing's Publish or Perish program with the keywords used Tax amnesty, Tax Compliance, Tax audit. From the results of the research carried out, then mapping the findings using the VOSviewers application to be taken as a bibliometric analysis tool to visualize the network of authors and keywords. The results of the study show that tax amnesty, tax compliance, and tax audits have an effect on tax revenues. The tax amnesty policy is more effective in increasing tax revenue compared to tax compliance and tax audits. Keywords: Tax Amnesty, Tax Compliance, Tax Audit, and Tax Revenue

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