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Journal : Jurnal Media Ekonomi (JURMEK)

PENGARUH INDEPEDENSI, KOMPETENSI DAN PROFESIONALISME AUDITOR TERHADAP KUALITAS AUDIT ( Study Pada Kantor Akuntan Publik di Bandar Lampung ) Pipit Novila Sari; Puteri Sophia Balkis
Jurnal Media Ekonomi (JURMEK) Vol 24 No 2 (2019): Jurnal Media Ekonomi (JURMEK) Agustus
Publisher : LPPM UNIVERSITAS BINA INSAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/jurmek.v24i2.614

Abstract

This research aims to analyze the influence of independence, competence, and professionalism of auditor toward the audit quality at public accountant office in di Bandar Lampung. The number of the auditorswho are being the sample of this research are 40 auditors from 2 Public Accounting Office in Bandar Lampung. This research employs a sampling collection technique by using saturation sampling method with all members from the population used as the sample. The questionnaire filling is using the Likertscale.The data analysis methods which are employed is multiple linear regressionanddetermination coefficient analysiswhich are processed by SPSS for windows 20. The hypothesis test is tested through F testandt test. The result of this research shows that independence, competenceand professionalismof an auditor, both for the simultaneous and partial, influence positively toward the audit quality.
PENGARUH PEMUNGUTAN PAJAK TERHADAP PAD PADA KANTOR RETRIBUSI DAERAH BANDAR LAMPUNG Nety Kumalasari; Pipit Novila Sari
Jurnal Media Ekonomi (JURMEK) Vol 26 No 1 (2021): Jurnal Media Ekonomi (JURMEK) April
Publisher : LPPM UNIVERSITAS BINA INSAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/jurmek.v26i1.1224

Abstract

The purpose of this research is to discover the impact of our hotel tax and restaurant tax and original regional income from 2012 to 2018. The research was conducted in the local BPPRD in Lampung City, Bandar. The type of research is a case study, using interaction and documentation as data collection techniques. The data analysis komparatif technique is to use the t-test analysis tool to perform multiple merge analysis at the 5% significance level. The results of regression analysis show that from 2012 to 2018, the original and contemporaneous effects of hotel tax, restaurant tax and Bandar Lampung’s original regional income were significant. Variable independent hotel tax, restaurant tax and original regional income comparison, this technique uses purposeful sampling with necessary conditions. The population in this study is all selected as the sample company 84. It can then be concluded that the collection of hotel tax and hotel tax is compared with the original regional tax efektivitas.