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Dina Fitri Septarini
Jurusan Akuntansi Fakultas Ekonomi Universitas Musamus Merauke Papua
Economics, Econometrics & Finance

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BAGAIMANA BUKTI AUDIT DAPAT MENGUNGKAP FRAUD? Dina Fitri Septarini
EKONOMI & SOSIAL Vol 5 No 2 (2014): Jurnal Ilmu Ekonomi & Sosial
Publisher : Universitas Musamus,Merauke,Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35724/jies.v5i2.69

Abstract

The purpose of this paper is to describe the use of audit evidence in fraud detection. This is because the detection of fraud is not an easy task to be undertaken by auditors, and even most of the auditors were unable to detect fraud as well. To be used to detect fraud, audit evidence must be sufficient, competent, and relevant. Furthermore, to assess their validity, the evidence collected should be tested first. An auditor also needs to have professional skepticism when gathering and evaluating audit evidence. Without applying professional skepticism, auditors will only find misstatements caused by error only and hard to find fraud.For the detection of fraud within the organization, fraud categorized into three groups, namely fraudulent financial reporting, misappropriation of assets, and corruption. Each type of fraud has its own characteristics, so as to be able to detect the fraud it is necessary to understand well the types of fraud that may arise within the company.
PENGARUH PELAYANAN, SANKSI, DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA MERAUKE Dina Fitri Septarini
EKONOMI & SOSIAL Vol 6 No 1 (2015): Jurnal Ilmu Ekonomi & Sosial
Publisher : Universitas Musamus,Merauke,Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35724/jies.v6i1.85

Abstract

This study aims to obtain empirical evidence about the effect of tax service, tax penalty, and taxpayers’ awareness on  taxpayers’ compliance. The population included individual taxpayers registered in the Tax Service Office of Merauke. The primary data were collected in a survey method by giving questionnaires to 187 respondents; and the sample were selected by using simple random sampling. The data were then analysed by using multiple linear regression method with SPSS program. The results revealed that all variables in the hypothesis testing have positive parameter coefficient. The effect of  tax service, tax penalty, and taxpayers’ awareness on taxpayers’ compliance are significant, as all t-statistic value are greater than t-table 1.653 at a significance level of 5%.
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