Article Per Year (5 Year)
p-Index From 2019 - 2024
0.444
P-Index
This Author published in this journals
All Journal Jurnal AKSI (Akuntansi dan Sistem Informasi) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Tarjo
Universitas Trunojoyo Madura
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Influence of Internal and External Auditors Attribution on Quality Audit with Moderating Auditor Ethics at Public Accounting Office in Surabaya Aan Nurrohman; Tarjo; Agus Sumanto
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 6 No. 2 (2021)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v6i2.19

Abstract

This research was conducted test whether attributions internal and external auditors include: independence, competence, experience and time budget pressure affect quality audit at Surabaya Public Accounting Firm (KAP) moderated by auditor ethics. The research sample includes some auditors at KAP Surabaya many 58 people. The sampling technique in the research uses purposive sampling. Data analysis and testing was carried out using moderating regression, which was processed using the SPSS version 22 application. Hypothesis testing was carried out using the t test and F test. The test results prove that independence, time budget pressure, and competence have influence positive and significant in audit quality, and experience does not affect quality audit. Effect of experience, competence, and time budget pressure in quality audit is moderated auditor ethics. The relationship between independent variables in quality audit not moderated with auditor ethics. Keywords: competence, independence, experience, time budget pressure, audit quality and auditor ethics.
Menyingkap Tabir Potensi Fraud Pajak Penghasilan Youtuber Lokal Yustin Nur Faizah; Moh Toyyib; Tarjo; Sri Wahyuni
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 5 No. 3 (2022): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (249.57 KB) | DOI: 10.33795/jraam.v5i3.003

Abstract

The purpose is to uncover the potential for income tax fraud carried out by local Youtuber with pneumology as the research method. Data was obtained by conducting interviews with Youtuber as research informants. Theoretically, this research produces the concept of the dimensions of tax fraud that will contribute to the development of the science of forensic accounting to understand the behavior of fraudsters towards tax avoidance by the Youtubers. Abstrak Penelitian ini bertujuan untuk mengungkap potensi penipuan pajak penghasilan yang dilakukan oleh Youtuber lokal. Studi ini menggunakan metode fenomologi. Data diperoleh dengan melakukan wawancara dengan Youtuber sebagai informan penelitian. Hasil penelian menjelaskan konsep dimensi tax fraud yang akan berkontribusi pada pengembangan ilmu di bidang akuntansi forensik untuk memahami perilaku pelaku fraud terhadap penghindaran pajak oleh Youtuber.
Co-Authors Aan Nurrohman Agus Sumanto Moh Toyyib Sri Wahyuni Yustin Nur Faizah