PENGARUH KUALITAS AUDIT PADA HUBUNGAN MORALITAS, BUDAYA DAN PELAYANAN FISKUS TERHADAP  KEPATUHAN WAJIB PAJAK

AbstractThis research aim to examine: (1) The influence of morality on tax compliance (2) The influence of culture on tax compliance .(3)The influence of tax services quality on tax compliance. And (4) The influence of audit quality, morality, tax services quality on tax compliance in Serpong Tax Office and Pondok Aren Tax Office. This study uses a quantitive approach and employs a regression model analysis by using 103 quistionare from respondents. The results of this study found that audit quality, morality, culture and tax services quality simultanesously influenced on tax compliance. Easy to pay and reporting also good and clearly informations are important for taxpayers and ultimately increase tax awareness to make taxpayers compliant and obey about tax provisions.The higher the audit quality stated on the use of Big Four KAP by taxpayers, it can increase the level of taxpayer compliance which is influenced by taxpayer morality, the culture that is understood by taxpayers and the quality of taxpayer services obtained by taxpayers. Keyword: Audit Quality, Morality, Culture, Tax Service and Tax Compliance.

Download Full-text

Research on the Impact of the Actual Controller’s Obtaining Right of Abode on Audit Quality of Small and Medium Listed Companies through Regression Model

2020 2nd International Conference on Economic Management and Model Engineering (ICEMME) ◽

10.1109/icemme51517.2020.00094 ◽

2020 ◽

Author(s):

Xuefei Zhang

Keyword(s):

Regression Model ◽

Audit Quality ◽

Listed Companies ◽

The Impact

Download Full-text

Pengaruh Ukuran Perusahaan, Kualitas Audit Dan Profitabilitas Terhadap Kecepatan Waktu Dalam Penyampaian Laporan Keuangan

Akuisisi: Jurnal Akuntansi ◽

10.24127/akuisisi.v14i1.238 ◽

2018 ◽

Vol 14 (1) ◽

pp. 26-33

Author(s):

Fitri Dwi Jayanti

Keyword(s):

Logistic Regression ◽

Audit Quality ◽

Sampling Technique ◽

Financial Statements ◽

Company Size ◽

Manufacturing Companies ◽

Variable Size ◽

Big Four ◽

Public Accountant

This research aimed to examine the influence of the which consists company size, audit quality and profitability on the speed submission of financial statements in the manufacturing companies listed on the Indonesia Stock Excange (IDX) in 2013 to 2015. Purposive sampling technique is used to obtain the sample size by 66 manufacturing or 198 data in three years. To analyze hyphotesis this research used logistic regression with SPSS version 21.The result of this study showed that audit quality variabels measured by Public Accountant Office big four and non big four received or influenced the speed submission of financial statements while the variable size of the company and profitability hypothesis rejected or variable does not affect the speed submission of financial statements. Keywords: Company Size, Quality of KAP, Profitability, the speed submission of financial statements

Download Full-text

The perceived impact of the KAM reforms on audit reports, audit quality and auditor work practices: stakeholders’ perspectives

Managerial Auditing Journal ◽

10.1108/maj-10-2019-2445 ◽

2021 ◽

Vol ahead-of-print (ahead-of-print) ◽

Author(s):

Lan Anh Nguyen ◽

Michael Kend

Keyword(s):

Design Methodology ◽

Audit Quality ◽

Content Type ◽

Stakeholder Groups ◽

Key Stakeholders ◽

Assurance Services ◽

Perceived Impact ◽

Audit Reports ◽

Big Four

Purpose The purpose of this study is to understand how the new reforms related to key audit matters (KAM) disclosures in Australia may have impacted audit quality by eliciting the perceptions of key stakeholders in the audit and assurance services market. Design/methodology/approach The study uses a qualitative approach and New Institutional Sociology (NIS) to explain how auditors have responded to the KAM reforms. Interviews were conducted with 20 individuals representing identified groups of stakeholders in the market for audit and assurance services in Australia. Findings The study finds there is little consensus between some stakeholder groups on whether the KAM reforms may have improved audit quality, based on the perceptions shared. The findings conveyed that the auditors and regulators, standard setters acknowledge that KAM disclosures are either costly and/or time-consuming to implement. The Big Four auditors indicate these reforms led to changes mainly around internal consultations and independent reviews, whereas the non-Big Four auditors highlighted increased interactions with audit clients. Originality/value This is one of the first studies to examine the perceived post-implementation impacts on audit quality of the KAM reforms (ISA 701) after the initial two years of implementation and how auditors have responded, explored through the lens of institutional logic.

Download Full-text

Pengaruh Pemahaman Peraturan Perpajakan Terhadap Kepatuhan Wajib Pajak Dengan Preferensi Risiko Sebagai Variabel Moderasi

JURNAL EKSPLORASI AKUNTANSI ◽

10.24036/jea.v2i2.233 ◽

2020 ◽

Vol 2 (2) ◽

pp. 2613-2619

Author(s):

Bima Perdana Putra ◽

Henri Agustin ◽

Mia Angelina Setiawan

Keyword(s):

Regression Model ◽

Tax Compliance ◽

Risk Preference ◽

Model Analysis ◽

The Relationship ◽

The City ◽

Positive Effect

This study aims to see the effect of tax knowledge to taxpayer compliance with risk preference as a moderating variable. The sample in this study are taxpayer in the city of Padang as much as 156 sample. The analysis was done by using moderating regression model analysis. The results of this study indicate that: (1) tax knowledge has positive effect on the taxpayer compliance. (2) risk preference are able to moderate the relationship between tax knowledge to tax compliance

Download Full-text

PENGARUH PELAKSANAAN STANDAR AUDIT BERBASIS INTERNATIONAL STANDARDS ON AUDITING (ISA) TERHADAP KUALITAS AUDIT

Jurnal ASET (Akuntansi Riset) ◽

10.17509/jaset.v9i1.5444 ◽

2017 ◽

Vol 9 (1) ◽

pp. 55

Author(s):

Devianti Harahap ◽

NR Handiani Suciati ◽

Evita Puspitasari ◽

Sakina Rachmianty

Keyword(s):

Financial Services ◽

Audit Quality ◽

International Standards ◽

Research Approach ◽

Public Accounting ◽

Accounting Firm ◽

Auditing Standards ◽

Big Four ◽

Descriptive Method

Abstract. An effort to improve the quality of auditing in Indonesia is achieved by applying the latest auditing standards, which refer to the International Standards on Auditing (ISA). The purpose of this research is to examine the influence of the implementation of auditing standards based on International Standards on Auditing (ISA) towards audit quality. Independent variables of this research is the effects of the implementation of auditing standards based on International Standards on Auditing (ISA) towards audit quality. The dependent variable of this research is audit quality. The method that was used in this research is descriptive method by using the survey research approach of data. The research was employed for a sample consisting of 40 auditors who work at Public Accounting Firm in Bandung which are registered in Financial Services Authority (FSA) and Big Four Public Accounting Firm . The analysis method that was used in this research is simple linear regression anlysis. The result shows that the implementation of auditing standards based on International Standards on Auditing (ISA) has a significant influence on the audit quality at 15,2%, and the rest of 84,2% is influenced by other variables which are not included in this research.Keywords: international standards on auditing (isa); audit quality Abstrak. Salah satu upaya untuk meningkatkan kualitas audit di Indonesia adalah dengan diterapkannya standar audit yang mengacu kepada International Standards on Auditing (ISA) oleh Institut Akuntan Publik Indonesia (IAPI). Penelitian ini bertujuan untuk menguji kembali apakah pelaksanaan standar audit berbasis ISA telah berpengaruh terhadap kualitas audit pada Kantor Akuntan Publik. Penelitian dilakukan dengan menggunakan variabel independen yaitu pelaksanaan standar audit berbasis ISA, sedangkan variabel dependen dalam penelitian ini adalah kualitas audit. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dengan jenis penelitian survey data. Sampel yang digunakan yaitu sebanyak 40 auditor pada Kantor Akuntan Publik Komisariat Wilayah Bandung yang terdaftar di Otoritas Jasa Keuangan. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linier sederhana. Hasil penelitian menunjukkan bahwa pelaksanaan standar audit berbasis ISA berpengaruh secara signifikan sebesar 51,6% terhadap kualitas audit, sedangkan sisanya sebesar 48,4% dapat dijelaskan oleh variabel lain diluar penelitian ini.Kata Kunci: international standards on auditing (isa); kualitas audit

Download Full-text

The effect of audit committee effectiveness and audit quality on corporate voluntary disclosure quality

African Journal of Economic and Management Studies ◽

10.1108/ajems-04-2018-0102 ◽

2019 ◽

Vol 10 (1) ◽

pp. 17-31 ◽

Cited By ~ 2

Author(s):

Ben Kwame Agyei-Mensah

Keyword(s):

Voluntary Disclosure ◽

Information Disclosure ◽

Audit Committee ◽

Audit Quality ◽

Audit Committees ◽

Disclosure Quality ◽

Content Type ◽

Complementary Effect ◽

Big Four

Purpose The purpose of this paper is to examine the linkages between audit committees’ (AC) effectiveness, audit quality and corporate voluntary disclosure quality (VDQ). Design/methodology/approach Empirical tests address 144 firm-year observations drawn from Ghanaian listed companies during 2013–2016. Findings The results document a substitute and complementary effect between the presence of Big Four auditor and effective AC in increasing quality voluntary disclosure. Originality/value This study is one of the few that have examined the effect of AC effectiveness and audit quality on corporate VDQ. The findings lend credence to the belief that AC effectiveness and Big Four auditors complement each other to enhance quality of voluntary information disclosure.

Download Full-text

Self-efficacy of the professional: non-linear regression model analysis

Education and Development of Gifted Personality ◽

10.32405/2309-3935-2019-4-41-48 ◽

2019 ◽

pp. 41-48

Author(s):

N. Laptieva ◽

Keyword(s):

Linear Regression ◽

Regression Model ◽

Linear Regression Model ◽

Self Efficacy ◽

Model Analysis ◽

Non Linear

Download Full-text

Physico-Chemical Analysis of Groundwater and Effect of Climatic Change in Angul-Talcher Area

International Journal of Emerging Research in Management and Technology ◽

10.23956/ijermt.v6i12.31 ◽

2018 ◽

Vol 6 (12) ◽

pp. 26

Author(s):

Aliva Bera ◽

D.P. Satapathy

Keyword(s):

Water Resources ◽

Linear Regression ◽

Regression Model ◽

Climatic Change ◽

Linear Regression Model ◽

Ann Model ◽

Quality Of Water ◽

Physico Chemical ◽

Simulation Based

In this paper, the linear regression model using ANN and the linear regression model using MS Excel were developed to estimate the physico-chemical concentrations in groundwater using pH, EC, TDS, TH, HCO3 as input parameters and Ca, Mg and K as output parameters. A comparison was made which indicated that ANN model had the better ability to estimate the physic-chemical concentrations in groundwater. An analytical survey along with simulation based tests for finding the climatic change and its effect on agriculture and water bodies in Angul-Talcher area is done. The various seasonal parameters such as pH, BOD, COD, TDS,TSS along with heavy elements like Pb, Cd, Zn, Cu, Fe, Mn concentration in water resources has been analyzed. For past 30 years rainfall data has been analyzed and water quality index values has been studied to find normal and abnormal quality of water resources and matlab based simulation has been done for performance analysis. All results has been analyzed and it is found that the condition is stable.

Download Full-text