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All Journal Amnesty: Jurnal Riset Perpajakan INVOICE : JURNAL ILMU AKUNTANSI Journal Online Manajemen ELPEI (JOMEL) Journal of Accounting and Finance (JAF)
Laekkeng, Mursalim
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH AKUNTABILITAS, SKEPTISME PROFESIONAL, KOMPETENSI AUDITOR, DAN E-AUDIT TERHADAP KUALITAS HASIL AUDIT PADA KANTOR INSPEKTORAT DAERAH KOTA MAKASSAR Hilman, Nurfadhilah; Laekkeng, Mursalim; Amiruddin, Amiruddin
INVOICE : JURNAL ILMU AKUNTANSI Vol 3, No 2 (2021): September 2021
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (952.277 KB) | DOI: 10.26618/inv.v3i2.6036

Abstract

This study aims to examine and analyze the effect of accountability, professional skepticism, auditor competence and e-audit on the quality of audit results at the Makassar City Regional Inspectorate Office. The hypothesis of this study is that accountability, professional skepticism, auditor competence and e-audit have a positive and significant effect on the quality of audit results at the Makassar City Regional Inspectorate Office. The data used in this study are primary data in the form of respondent's assessment of accountability, professional skepticism, auditor competence, e-audit, and quality of audit results at the Makassar City Regional Inspectorate Office, with a population of 35 auditors and a sample of 31 auditors. Methods of data collection using questionnaires and literature study. The data analysis technique used multiple linear regression analysis, t test, F test and coefficient of determination test. The results showed that: (1) accountability had a positive and significant effect on the quality of audit results at the Makassar City Regional Inspectorate Office; (2) professional skepticism had a positive and significant effect on the quality of audit results at the Makassar City Regional Inspectorate Office; (3) auditor competence has a positive and insignificant effect on the quality of audit results at the Makassar City Regional Inspectorate Office; and (4) e-audit had a positive and significant effect on the quality of audit results at the Makassar City Regional Inspectorate Office. This means that auditor accountability, auditor professional skepticism, and e-audit can support the improvement of the quality of audit results.Keyword: Accountability, Professional Skepticism, Auditor Competence, E-Audit and Quality of Audit Results
Spiritual Accounting: The Meaning of Income in Rambu Solo' Culture in Tana Toraja Regency Ismayanti, Ismayanti; Laekkeng, Mursalim; Zakaria, Junaiddin; Junaid, Asriani
INVOICE : JURNAL ILMU AKUNTANSI Vol 6, No 2 (2024): September 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v6i2.14455

Abstract

The purpose of this study was to determine and analyse the meaning of income in the rambu solo' culture in Tana Toraja Regency from a spiritual accounting perspective. This research uses an Interpretative Phenomenological Analysis (IPA) approach using a spiritual-religious paradigm. The data obtained came from various literature and interview sources selected based on purposive sampling, with Divine Command Theory (DCT) as the analytical knife of this research. The results of this study show that: (1) Income in the rambu solo' culture occurs due to economic activity in the frame of the principle of helping and easing each other's burdens (kasianggaran) at the time of mourning. Income is not only obtained by the to mate family but all stakeholders feel the impact of rambu solo' activities . Especially in the fields of tourism, hospitality, MSMEs, animal husbandry, village development, and Income Per Capita (IPC). (2) Income based on a non-material perspective in the frame of spiritual accounting. Based on aluk todolo belief, blessings come from titinan tallu tirindu batu lalikan for to mate and to lino. While Christianity blessings come from God alone to to lino. The benefits of the implementation of rambu solo' received by tomate are animals sacrificed as provisions for the journey to puya and become tomembali puang. Meanwhile, tolino gained peace, prosperity, increased spirit of hard work, fellowship, brotherhood, shame patriotism, honesty, mutual help, mutual love, religion and development and preservation of arts culture.
Pengaruh Kualitas Produk, Harga dan Promosi Terhadap Keputusan Pembelian Konsumen Pada Produk Karawo di Kota Gorontalo Agustina Ishak, Rahayu; Laekkeng, Mursalim; Amir; Mahmud, Amir
Jurnal Online Manajemen ELPEI Vol 4 No 2 (2024)
Publisher : STIM-LPI Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58191/jomel.v4i2.276

Abstract

This research aims to analyze the influence of product quality, price and promotion on purchasing decisions for karawo products in Gorontalo City. This population consisted of 50 people and used a simple random sampling technique. In this case, to confirm the research hypothesis which was collected through a questionnaire and then analyzed using multiple linear regression analysis techniques supported by the SPSS (Stratistical Product and Service Solutions) application 22. The research results show that: (1) Product quality has a positive and significant effect on the decision to purchase karawo; (2) Price has a negative and insignificant effect on purchasing decisions for Karawo products; (3) Promotion has a positive and significant effect on the decision to purchase karawo. Research recommendations: (1) High product quality in the future must be maintained properly, take advantage of developments in digitalization to improve product quality in line with current developments and the need for special education and training for karawo craftsmen to be able to develop products; (2) When determining prices, you should pay attention to the suitability between the quality and benefits of the product being marketed and the price; (3) Cooperation between stakeholders is needed to be able to promote Karawo products
Pengaruh Kualitas Audit Terhadap Tax Avoidance Dengan Corporate Social Responsibility ( Csr ) Sebagai Variabel Intervening (Studi Pada Perusahaan Pertambangan Yang Terdaftar Di BEI) Marzad, Dwi Irianti; Laekkeng, Mursalim; Tenriwaru, Tenriwaru
Journal of Accounting and Finance (JAF) Vol. 4 No. 2 (2023): Journal of Accounting & Finance (JAF)
Publisher : Magister Akuntansi Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52103/jaf.v4i2.1720

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Kualitas Audit Terhadap Tax Avoidance Dengan Corporate Social Responsibility (CSR) Sebagai Variabel Intervening ( Studi Pada Perusahaan Pertambangan Yang Terdaftar Di BEI 2016 – 2020 ). Penelitian ini menggunakan data Anual Report Perusahaan Pertambangan Yang terdaftar di BEI. Penelitian ini adalah penelitian kuantitatif dengan menggunakan metode Analisis Path. Populasi dalam penelitian ini adalah Perusahaan Pertambangan Yang terdaftar di BEI dengan menggunakan teknik purposive sampling. Hasil penelitian ini menunjukkan bahwa Kualitas Audit berpengaruh positif dan signifikan terhadap Corporate Social Responsibility (CSR), Kualitas Audit tidak berpengaruh terhadap Tax Avoidance, Corporate Social Responsibility (CSR) tidak berpengaruh terhadap Tax Avoidance dan Corporate Social Responsibility (CSR) Z tidak memediasi Kualitas Audit terhadap Tax Avoidance
Pengaruh Insentif Pajak Penghasilan Pasal 21, Kepatuhan Wajib Pajak dan Pemeriksaan Pajak Terhadap Penerimaan Pajak Masa Pandemi Covid-19 Pada Kantor Pelayanan Pajak Pratama Makassar Utara Laekkeng, Mursalim; Syah Putri, Nurwulan; Rahim, Syamsuri
Journal of Accounting and Finance (JAF) Vol. 4 No. 2 (2023): Journal of Accounting & Finance (JAF)
Publisher : Magister Akuntansi Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52103/jaf.v4i2.1721

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Insentif Pajak Penghasilan Pasal 21, Kepatuhan Wajib Pajak dan Pemeriksaan Pajak Terhadap Penerimaan Pajak Masa Pandemi Covid-19 Pada Kantor Pelayanan Pajak Pratama Makassar Utara. Penelitian ini menggunakan data kuesioner yang bersumber dari pegawai Kantor Pelayanan Pajak Pratama Makassar Utara. Penelitian ini dilaksanaka di Kantor Pelayanan Pajak Pratama Makassar Utara. Populasi dalam penelitian ini adalah seluruh Pegawai Kantor Pelayanan Pajak Pratama Makassar Utara. Sampel dalam penelitian ini menggunaka teknik sampling jenuh yang berjumlah 109 responden. Analisis data menggunakan teknik statistik deskriptif dan regresi linear berganda berbantuan SPSS 25 untuk analisis data. Hasil penelitian ini menunjukkan bahwa : (1) Pengaruh Insentif Pajak Penghasilan Pasal 21 berpengaruh positif dan signifikan terhadap penerimaan pajak; (2) Kepatuhan Wajib Pajak berpengaruh positif dan signifikan terhadap penerimaan pajak; (3) Pemeriksaan Pajak berpengaruh positif dan signifikan terhadap penerimaan pajak.
IMPLEMENTASI ASPEK PERPAJAKAN PADA KOPERASI DI KABUPATEN JENEPONTO Lestari, Harini; Laekkeng, Mursalim; Nurwanah, Andi
Jurnal Riset Perpajakan: Amnesty Vol 4, No 1 (2021): Mei 2021
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v4i1.5307

Abstract

This study aims to determine the implementation of the taxation aspects of cooperatives in Jeneponto Regency. The analysis method used is descriptive qualitative analysis method, namely describing, analyzing, and explaining the implementation of taxation aspects in cooperatives in Jeneponto Regency based on the applicable taxation provisions to get a clear and comprehensive picture of the taxation aspects of each cooperative. The results of this study indicate that the implementation of the taxation aspects of the cooperative in Jeneponto Regency is in accordance with the self-assessment system referring to existing tax regulations, both in the calculation and withholding of taxes. However, the self-assessment system has not been implemented optimally by cooperatives. Cooperatives in Jeneponto Regency in fulfilling their payable tax obligations are still forced through a summons from the tax officer. Cooperatives in Jeneponto Regency apply Final Income Tax based on Peraturan Pemerintah Nomor 23 Tahun 2018 and Income Tax on Remaining Business Results based on Peraturan Menteri Keuangan Nomor 111 / PMK / 03/2010.
Co-Authors Agustina Ishak, Rahayu Amir Amir Mahmud Amiruddin Amiruddin Hilman, Nurfadhilah Ismayanti Istanto Junaid, Asriani Junaiddin Zakaria Lestari, Harini Marzad, Dwi Irianti Nurwanah, Andi Rahim, Syamsuri Syah Putri, Nurwulan