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Evaluasi Kendala Ekstensifikasi Wajib Pajak Usaha Mikro Kecil dan Menengah di Kecamatan Gubeng Kota Surabaya Sesudah Pemberlakuan Peraturan Pemerintah Nomor 46 Tahun 2013 Putri, Lintang Nahdya; Satyawan, Made Dudy
Berkala Akuntansi dan Keuangan Indonesia Vol 1, No 1 (2016): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Berkala Akuntansi dan Keuangan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (445.677 KB)

Penelitian ini bertujuan untuk mengevaluasi kegiatan ekstensifikasi sesudah pemberlakuan PP Nomor 46 Tahun 2013 di KPP Pratama, Gubeng Kota Surabaya. Terdapat tiga cara melakukan kegiatan ekstensifikasi. Cara-caranya adalah mengunjungi lokasi UMKM (Usaha Mikro, Kecil, Menengah), pendataan pemilik dari UMKM, dan memberikan surat himbauan pendaftaran. Teknik pengumpulan data menggunakan wawancara dan dokumentasi. Kemudian, data dianalisis dengan menggunakan triangulasi sumber dan teori. Hasil penelitian ini menyimpulkan bahwa terdapat faktor-faktor yang menjadi kendala dari kegiatan ekstensifikasi di KPP Pratama Gubeng Kota Surabaya yaitu kurang aktif dalam melakukan kegiatan ekstensifikasi, pemilik UKM melakukan penghindaran ketika kegiatan ekstensifikasi berlangsung, dan pemilik UMKM kurang memiliki pemahaman tentang pajak.

Pengaruh Karakteristik Usaha Wajib Pajak Badan Terhadap Tingkat Kepatuhan Berdasarkan Pengukuran Reporting Compliance (Studi Pada Kantor Pelayanan Pajak Pratama Surabaya Sawahan) Khulsum, Umy Anisari; Satyawan, Made Dudy
AKRUAL: JURNAL AKUNTANSI Vol 6, No 1: AKRUAL: Jurnal Akuntansi (Oktober 2014)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v6n1.p33-51

AbstractTax is important source of state revenue for national development. One factor affecting tax revenue increase is tax payer compliance. Self assessment system that applied in Indonesia enable tax payer makes reporting non-compliance. Based on previous research conducted before tax reform 2007, many factors influence taxpayer compliance, one of them is characteristic of business. This study aims to determine the influence of business characteristics corporate tax payer toward level of compliance based on reporting compliance measurement after tax reform 2007. Characteristics of business corporate tax payers in this study include market orientation and business structure. This research method is quantitative. This study was conducted on the tax payer that registered in KPP Pratama Surabaya Sawahan. The analysis technique used is multiple linear regression. The results showed that variable market orientation affect level of compliance based on reporting compliance measurement. But, variables business structure does not affect level of compliance based on reporting compliance measurements.

Menciptakan Mutu Perguruan Tinggi (Higher Educations) Berskala Internasional Melalui Strategi Penerapan Tata Kelola Universitas Yang Baik (Good University Governance) Pujiono, Pujiono; Satyawan, Made Dudy
AKRUAL: JURNAL AKUNTANSI Vol 3, No 1: AKRUAL: JURNAL AKUNTANSI (OKTOBER 2011)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v3n1.p59-69

AbstractThis study sought to strip the university in the era of globalization, and the application of good governance. Globalization has changed the university (colleges) that exist in the world vying to become world class University. Most universities (colleges) in Indonesia have transformed itself from the university for teaching to be research university. Several models of approaches can be adopted to implement good governance in the face of global challenges that can be done through a model or framework of bureaucratic, political, collegial, and symbolic. Besides the university (college) should be able to guarantee transparency, accountability, rensponsive, reponsibility, independency, and fairness as well as other additional principle should be in accordance with the vision and mission of the university.

PENGARUH FINANCIAL DISTRESS, AUDIT TENURE, DAN UMUR PERUSAHAAN TERHADAP KETEPATAN WAKTU PUBLIKASI LAPORAN KEUANGAN AUDITAN Trisnadevy, Dini Mauli; Satyawan, Made Dudy
Jurnal Akuntansi AKUNESA Vol 8, No 3 (2020): AKUNESA (MEI 2020)
Publisher : Jurnal Akuntansi AKUNESA

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This study aims to examine the effect of financial distress, audit tenure, and age of the company on timeliness publication of audited financial statement. The sample in this study were mining companies from the BEI for the periode 2014-2017. The sample were selected using purposive sampling technique and obtained a sample of 35 companies. The analysis technique used in this study is logistic regression analysis using IBM SPSS Statistic program 23. The result of the study show that audit tenure has a negative effect on timeliness. While other variables such as audit tenure and age of the company showed no effect on timeliness.

Pengaruh Karakteristik Usaha Wajib Pajak Badan Terhadap Tingkat Kepatuhan Berdasarkan Pengukuran Reporting Compliance (Studi Pada Kantor Pelayanan Pajak Pratama Surabaya Sawahan) Khulsum, Umy Anisari; Satyawan, Made Dudy
AKRUAL: JURNAL AKUNTANSI Vol 6, No 1: AKRUAL: Jurnal Akuntansi (Oktober 2014)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v6n1.p33-51

AbstractTax is important source of state revenue for national development. One factor affecting tax revenue increase is tax payer compliance. Self assessment system that applied in Indonesia enable tax payer makes reporting non-compliance. Based on previous research conducted before tax reform 2007, many factors influence taxpayer compliance, one of them is characteristic of business. This study aims to determine the influence of business characteristics corporate tax payer toward level of compliance based on reporting compliance measurement after tax reform 2007. Characteristics of business corporate tax payers in this study include market orientation and business structure. This research method is quantitative. This study was conducted on the tax payer that registered in KPP Pratama Surabaya Sawahan. The analysis technique used is multiple linear regression. The results showed that variable market orientation affect level of compliance based on reporting compliance measurement. But, variables business structure does not affect level of compliance based on reporting compliance measurements.

Menciptakan Mutu Perguruan Tinggi (Higher Educations) Berskala Internasional Melalui Strategi Penerapan Tata Kelola Universitas Yang Baik (Good University Governance) Pujiono, Pujiono; Satyawan, Made Dudy
AKRUAL: JURNAL AKUNTANSI Vol 3, No 1: AKRUAL: JURNAL AKUNTANSI (OKTOBER 2011)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v3n1.p59-69

AbstractThis study sought to strip the university in the era of globalization, and the application of good governance. Globalization has changed the university (colleges) that exist in the world vying to become world class University. Most universities (colleges) in Indonesia have transformed itself from the university for teaching to be research university. Several models of approaches can be adopted to implement good governance in the face of global challenges that can be done through a model or framework of bureaucratic, political, collegial, and symbolic. Besides the university (college) should be able to guarantee transparency, accountability, rensponsive, reponsibility, independency, and fairness as well as other additional principle should be in accordance with the vision and mission of the university.

Determining The Effectiveness of Going Concern Audit Opinion by ISA 570 Ni Nyoman Alit Triani; Made Dudy Satyawan; Merlyana Dwinda Yanthi
Asian Journal of Accounting Research Volume 2 Issue 2
Publisher : Emerald Publishing Limited

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1108/AJAR-2017-02-02-B004

The research aims to address the Going Concern Audit Opinion published by the auditor with an ISA 570 basis. The application of ISA 570 will help to facilitate the auditor in publishing the Going Concern Audit Opinion. The Going Concern Audit Opinion is the opinion which is released by the auditor to assure whether the company is enabled to maintain its viability. The difference between SA 341 and ISA 570 will to contribute effective impact to the management for elucidating the management plan undertaken to overcome any difficulty they may encounter. The ISA 570 will represent that the auditor intensely guides the management in plan or strategy development for upgrading the finance and non-finance performance. The research approach is the Non-Positivistic approach from an Interpretive Perspective. The researcher obtains the source and type of data from key persons consisting of all auditors working in Public Accountant Firms (PAF) in Surabaya. The data collecting technique uses observation, interview and documentation. The result of the research shows the ISA 570 application gives the facility for the auditors in publishing a Going Concern Audit Opinion. In the audit execution, the auditor will accentuate the strategic plan for resolving the problems with which the company deals.

Pengaruh Tekanan Waktu, Pengalaman, Kepribadian, dan Skeptisisme Profesional terhadap Kemampuan Auditor Mendeteksi Kecurangan Nur Maulidah; Made Dudy Satyawan
Jurnal Akuntansi Vol 9 No 1 (2021): JURNAL AKUNTANSI VOL. 9 NO. 1 JUNI 2021
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ja.v9i1.2418

This research was conducted to find out the factors that affect the fraud detection ability of auditors, namely factors of time pressure, experience, personality, and professional auditor skepticism. Auditors who work at KAP Surabaya are the population used by purposive sampling of 60 auditors. This research is a quantitative type research with the help of multiple linear regression analysis tools with dummy variables. Primary data with the distribution of online and offline questionnaires is a type of data from research. The results showed that time pressure and professional skepticism had a significant effect on the ability to detect fraud, while the auditor experience and personality variables did not significantly influence the ability to detect fraud.

DETEKSI KECURANGAN LAPORAN KEUANGAN DENGAN ANALISIS FRAUD PENTAGON PADA PERUSAHAAN YANG TERGOLONG INDEKS KOMPAS100 Nur Marfi'ah; Made Dudy Satyawan
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 11 No 2 (2021): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/assets.v11i2.20975

Penelitian bersifat kuantitatif yang bertujuan untuk menguji pengaruh fraud pentagon terhadap terjadinya kecurangan laporan keuangan. Data penelitian merupakan data sekunder berdasarkan laporan keuangan dan laporan tahunan perusahaan yang dimuat dalam IDX dan laman web perusahaan. Populasi yang dipilih merupakan perusahaan dalam list Indeks Kompas100 di IDX periode 2017-2019 dengan total sampel sebesar 183 dari 61 perusahaan yang dipilih melalui teknik purposive sampling. Manajemen laba (Discretionary Accruals) akan digunakan untuk memproksikan variabel kecurangan laporan keuangan, sedangkan komponen fraud pentagon menggunakan proksi seperti tekanan (tekanan eksternal), peluang (ketidakefektifan pengawasan), rasionalisasi (pergantian auditor), kemampuan (pergantian direksi) dan arogan (hubungan politik). Teknik analisis menggunakan Teknik Analisis regresi linear berganda yang diolah dengan bantuan software SPSS 23. Hasil mengungkapkan bahwa keempat variabel tidak memiliki pengaruh terhadap kecurangan laporan keuangan. Sedangkan, satu variabel yaitu hubungan politik memiliki berpengaruh terhadap kecurangan laporan keuangan.

PENGARUH TIME BUDGET PRESSURE, AUDIT TENURE DAN UKURAN KAP TERHADAP KUALITAS AUDIT Mohamad Alfi Amrulloh; Made Dudy Satyawan
Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Vol 4 No 2 (2021): Progress: Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : FKIP, Universitas Banten Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47080/progress.v4i2.1329

In carrying out their duties, auditors must be competence and have to maintain their audit quality to provide trust to stakeholder. However, currently there are many cases that will causes the audit quality to decline. The cases is about financial cases that are still being discussed in public and have connection about audit quality on financial statement. The objective of this study was to determine effect of Time Budget Pressure, Audit Tenure and Audit Firm Size on Audit Quality. This study uses the primary data from questionnaire that was distributed to auditor KAP in Surabaya. Method determination sample used purposive sampling criteria and have 55 sample data can used. Data analysis model is multiple linear regression analysis. The result of this study indicate time budget pressure have positive effect on audit quality, but audit tenure and audit firm size has no effect on audit quality.

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