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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
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Search results for , issue "Vol 2 No 1 (2023): Jurnal Audit, Pajak, Akuntansi Publik (AJIB) - Juni" : 6 Documents clear
Factors That Can Influence the Tendency of Accounting Fraud Meliawati, Resna; Saepudin, Didin
Maksi Vol 2 No 1 (2023): Jurnal Audit, Pajak, Akuntansi Publik (AJIB) - Juni
Publisher : Program Studi Magister Akuntansi, Direktorat Pascasarjana, Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/ajib.2023.2.1.1835

Abstract

The tendency of accounting fraud is influenced by several factorssuch as individual moral behavior, the effectiveness of internal control and the appropriateness of compensation in Cimahi City SMEs are the objectives of this study. Primary data was collected using a saturated sample or non-probability sampling method from a questionnaire. The population of this study is Cimahi city MSME employees who have penetrated the global market, totaling 148 employees. While the samples taken were 50 respondents. The instrument test for the questionnaire statements includes validity and reliability tests to then test the normality of the data up to the hypothesis test. Methods of data analysis using multiple linear regression techniques. Simultaneously individual morality, the effectiveness of internal controls and the suitability of compensation affect the tendency of accounting fraud which is the result of the research obtained.
The Influence of Corporate Social Responsibility and Financial Reporting Aggressiveness on Tax Aggressiveness with Corporate Environmental Performance as a Moderating Variable Lestary, Annisa Ayu
Maksi Vol 2 No 1 (2023): Jurnal Audit, Pajak, Akuntansi Publik (AJIB) - Juni
Publisher : Program Studi Magister Akuntansi, Direktorat Pascasarjana, Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/ajib.2023.2.1.2061

Abstract

This study aims to examine the influence of corporate social responsibility (CSR) and financial reporting aggressiveness on tax aggressiveness, using corporate environmental performance as a moderating variable. This research utilizes quantitative analysis with descriptive associative statistics. Hypothesis testing is conducted using multiple linear regression with a sample of 50 companies participating in PROPER in the Basic Materials and Energy sectors listed on the Indonesia Stock Exchange. The results of the study indicate that CSR and financial reporting aggressiveness do not have a significant influence on tax aggressiveness, both partially and simultaneously. Furthermore, corporate environmental performance is unable to moderate the relationship between CSR and tax aggressiveness.
Investigating the Impact of Auditor Independence, Professionalism, Competence, and Ethics on Audit Quality in the Inspectorate of West Java Province Budiman, Arief
Maksi Vol 2 No 1 (2023): Jurnal Audit, Pajak, Akuntansi Publik (AJIB) - Juni
Publisher : Program Studi Magister Akuntansi, Direktorat Pascasarjana, Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/ajib.2023.2.1.2437

Abstract

Many government agencies currently do not adhere to applicable standards, resulting in issues such as corruption, irregular work practices, abuse of authority and position, and violations. Weak internal control in government operations leads to ineffective outcomes and financial losses for the state. The Government Internal Supervision Apparatus (APIP), specifically the Inspectorate, is responsible for internal control and audits in the government. One of the objectives of the audit process is to produce high-quality audit reports, which can be influenced by factors such as auditor independence, professionalism, competence, and ethics. This study focuses on auditors in the Inspectorate of West Java Province, involving 70 auditors and employing descriptive research methods with a quantitative approach. Primary data was collected through a questionnaire. The study aims to examine the influence of auditor independence, professionalism, and competence on audit quality in the Inspectorate of West Java Province, both before and after considering auditor ethics as a moderating variable. The study utilizes moderating regression analysis as the technical analysis method. The results indicate that auditor independence, professionalism, and competence have a significant impact on audit quality, both individually and collectively. Moreover, auditor ethics, as a moderating variable, enhances the effects of auditor independence, professionalism, and competence on audit quality.
The Influence of Local Taxes on the Local Own-Source Revenue of Bandung City During the Covid-19 Pandemic Thomson, Thomson
Maksi Vol 2 No 1 (2023): Jurnal Audit, Pajak, Akuntansi Publik (AJIB) - Juni
Publisher : Program Studi Magister Akuntansi, Direktorat Pascasarjana, Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to determine the influence of local taxes on the Local Own-Source Revenue (Pendapatan Asli Daerah) of Bandung City during the Covid-19 pandemic. The population in this study consists of 216 data observations of the Local Own-Source Revenue of Bandung City for the years 2020 and 2021. The research method used in this study is descriptive and verification methods. The results indicate that the tax conditions of hotels, restaurants, entertainment venues, advertisements, parking, street lighting, groundwater, Land and Building Tax (Pajak Bumi dan Bangunan/PBB), Land and Building Acquisition Duty (Bea Perolehan Hak atas Tanah dan Bangunan/BPTHB), as well as the Local Own-Source Revenue of Bandung City during the Covid-19 pandemic have experienced changes in the increase of revenue and data processing. On average, the Local Own-Source Revenue of Bandung City has shown an increase in revenue compared to the period before the Covid-19 pandemic. DOI: https://doi.org/10.32897/ajib.2023.2.1.2910
Evaluating Financial Statement Presentation Compliance and Auditor Opinion Based on BPK-RI Examination: A Case Study in West Java Local Governments M, Diana; Pruyudo, Bayu; Rukhviyanti, Novi
Maksi Vol 2 No 1 (2023): Jurnal Audit, Pajak, Akuntansi Publik (AJIB) - Juni
Publisher : Program Studi Magister Akuntansi, Direktorat Pascasarjana, Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/ajib.2023.2.1.2688

Abstract

This research aims to analyze the financial accountability of local governments in West Java based on the examination results of the Supreme Audit Agency (BPK-RI) on the Local Government Financial Statements (LKPD), specifically by mapping and analyzing issues related to the fairness of LKPD presentation and compliance with regulations. The study covers all regencies and cities in West Java for the period of LKPD 2018-2019, which were audited by BPK-RI, resulting in 54 research units. This research adopts a descriptive approach with a method of descriptive content analysis to explain the issues of local government financial accountability. The analysis is conducted on qualitative data in the form of texts/sentences that describe the issues in the BPK-RI audit report on LKPD. The findings reveal that the most common issues affecting the auditor's opinion on the fairness of LKPD presentation are non-compliance with Government Accounting Standards (SAP). The compliance issues with regulations that cause the most significant losses to the local government are indications of asset misuse.
Analysis of the Effectiveness and Contribution of Land and Building Tax, and Land and Building Acquisition, Duty on Local Revenue in the City of Bandung Before and During the Covid-19 Pandemic Risdiana, Seviani; Suratminingsih, Suratminingsih; Evianti, Dessy; Arum, Mega
Maksi Vol 2 No 1 (2023): Jurnal Audit, Pajak, Akuntansi Publik (AJIB) - Juni
Publisher : Program Studi Magister Akuntansi, Direktorat Pascasarjana, Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effectiveness level of the Land and Building Tax (PBB) and Land and Building Acquisition Fee revenues (BPHTB), as well as the contribution of PBB to the Local Revenue (PAD). With the enactment of Law No. 28 of 2009 on Local Taxes and Regional Levies, the authority for collecting Local Taxes is fully implemented by the Regional Government. As a result, PBB and BPHTB, which were previously classified as Central Taxes, have now become Local Taxes. This study utilizes a quantitative research method with a descriptive research approach. The findings indicate that the PBB of revenues in the City of Bandung over the past four years from 2018 to 2021 showed an initial increase followed by a decline, resulting in varying criteria. Similarly, the PBB of the Land and Building Acquisition Fee revenues in the City of Bandung during the same period exhibited a decreasing trend, leading to a decrease in the effectiveness level from "sufficiently effective" to "ineffective". Furthermore, the PAD in the City of Bandung experienced a decline from 2018 to 2019, followed by an increase from 2019 to 2020, and a significant decrease from 2020 to 2021. DOI: https://doi.org/10.32897/ajib.2023.2.1.2828

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