Pattiasina, Victor
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Analisis Kontribusi Pajak Daerah dan Retribusi Daerah terhadap Pendapatan Asli Daerah di Kabupaten Maluku Tenggara Gomies, Stevanus J.; Pattiasina, Victor
Jurnal Ilmiah Aset Vol 13 No 2 (2011): Jurnal ASET Volume 13 No 2
Publisher : STIE Widya Manggala

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The study identified that with the model used, it can be used to view the local tax contribution and regional retribution against the original Revenue areas. Based on the results of statistical tests, then it can be inferred that the model used to measure the local tax levy and the original revenue is able to explain variations of the region. This can be seen, if there is a 1 percent increase in the tax levy and the original revenue can increase the area that each of 0,249 and 0.505 percent. On the other hand R (coefficient of determination) indicates the number of 3.139 percent identified that the magnitude ofthe influence of the variable X to variable Y of 81,7 percent and the rest of 12.3 per cent determined by other variables that are not identified in this model. Economic implications that could be drawn from the test results above, is a donation or contribution/share local tax levy and the area has a strategic position in Enhancing support of The original revenue (PAD). Thus an attempt to improve the reception of the original revenue areas continue to do with intensification of efforts and extensification. Intensification of efforts can be done through improving the quality of human resources, quality of service and improved surveillance of the taxpayer effective. While the exstenfication collection was done by logging the object and the subject of taxes, the excavation of new sources and the creation of regional regulations more in line with the development of the State.
The relationship of auditor competence and independence on audit quality: An assessment of auditor ethics moderation and professional commitment Pattiasina, Victor; Noch, Muhamad Yamin; Surijadi, Herman; Amin, Muhammad; Tamaela, Eduard Yohannis
Indonesia Accounting Journal Vol 3, No 1 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/iaj.31289


The purpose of this study is to examine and analyze the effect of auditor competence and independence on audit quality as moderated by auditor ethics and professional commitment. The population of this study is the BPKP Auditor Representative of Papua Province with census sampling as the sampling method. Data collection was carried out by direct survey. Hypothesis testing was tested empirically using Moderated Regression Analysis. The results of the study have proven that the competence and independence of auditors has a positive and significant effect on audit quality at BPKP Representatives of Papua Province. It is evidenced by the regression coefficient, which shows that the increase follows competence or independence of auditors increases, as well as the increase of audit quality. The results of this study also show that the interaction or influence of auditor ethics does not moderate the effect of auditor competence on audit quality at BPKP Representatives of Papua Province. Moreover, the interaction of professional commitment does not moderate the effect of auditor independence on audit quality. It is believed that the factor caused the phenomena is that the auditors of BPKP Representative of Papua Province have good values or fundamental principles of ethics as well as professional commitment. The values that have been held so far are relatively relevant or have a lot in common with the auditors’ ethics and professional commitment.