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Gedung Fakultas Ekonomi Universitas Krisnadwipayana Jalan Kampus UNKRIS Jatiwaringin Jakarta Timur.
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Jurnal Akuntansi dan Bisnis Krisnadwipayana
Published by Universitas Krisnadwipayana
ISSN : 24067415     EISSN : 26559919     DOI : https://doi.org/10.35137/jabk.v12i3.580
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi dan Bisnis Krisnadwipayana diterbitkan sejak 1 Mei 2014 oleh Program Studi Magister Manajemen Universitas Krisnadwipayana Jakarta. Terbit tiga kali setahun pada bulan April, Agustus, dan Desember. Jurnal Akuntansi dan Bisnis Krisnadwipayana berisi tulisan yang diangkat dari hasil penelitian dan kajian analitis kritis dibidang Akuntansi keuangan, investasi, pasar modal, perpajakan, auditing, akuntansi manajemen, system informasi akuntansi, dan topik-topik lainnya yang terkait dengan akuntansi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 332 Documents
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Determinan Kinerja Auditor: Peran Profesionalisme, Etika Profesi, dan Independensi pada Kantor Akuntan Publik di Jakarta Selatan Mulia Rahmah; Mishelei Loen; Pretty Failasufa Aziza; Licke Bieattant
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 13 No 2 (2026): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v13i2.1127

Abstract

This study aims to make a new contribution by examining in greater detail the effects of professionalism, professional ethics, and auditor independence on auditor performance at public accounting firms in the South Jakarta region. This study employs a quantitative research design. The study population consists of 30 public accounting firms (KAP) in the South Jakarta region, and the study uses primary data. The data analysis techniques used include classical assumption tests and hypothesis testing conducted using multiple regression. The data will be analyzed using the Statistical Package for the Social Sciences (SPSS) version 27. The findings indicate that professionalism, professional ethics, and independence have a positive and significant effect on auditor performance at PAS in the South Jakarta region. The implications of this study are expected to contribute to the continued improvement of auditors’ professionalism, professional ethics, and independence through training, evaluation, and the consistent application of the professional code of ethics. Consequently, auditors are expected to maintain audit quality and enhance their performance in carrying out their duties in accordance with applicable professional standards.
Peran Sosialisasi Perpajakan dalam Memoderasi Kepatuhan Wajib Pajak UMKM di Yogyakarta Rahmawati Yusrianthe
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 13 No 2 (2026): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v13i2.1128

Abstract

This study aims to examine the effects of tax awareness, tax morale, tax sanctions, and tax digitalization on the tax compliance of Micro, Small, and Medium Enterprises (MSMEs) in Yogyakarta City, with tax socialization serving as a moderating variable. The study is motivated by the relatively low level of MSME tax compliance despite the government's efforts to improve compliance through tax digitalization and tax education programs. A quantitative research approach with a survey method was employed. The population consisted of MSME taxpayers registered in Yogyakarta City. The sample was selected using purposive sampling, involving 104 MSME taxpayers. Primary data were collected through a structured questionnaire using a five-point Likert scale. Data were analyzed using Moderated Regression Analysis (MRA) to examine both direct and moderating effects. The findings indicate that tax awareness, tax morale, tax sanctions, and tax digitalization positively influence MSME taxpayer compliance. Furthermore, tax socialization significantly strengthens the relationships between tax awareness, tax morale, tax sanctions, tax digitalization, and taxpayer compliance. These findings suggest that improving the quality and effectiveness of tax socialization programs is essential to enhance voluntary tax compliance among MSMEs. This study contributes to the development of taxation literature and provides practical implications for the Directorate General of Taxes in designing more effective taxpayer education and outreach programs.

Page 34 of 34 | Total Record : 332

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