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Sabaruddin
Universitas Muhammadiyah Jakarta
Economics, Econometrics & Finance

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Auditor Seniority, Auditor Experience and Auditor Expertise towards Professional Judgment With Locus of Control as Moderating Variable Fajrin Noho; Sabaruddin; Sulhendri
Journal of Accounting Science Vol 5 No 1 (2021): Januari
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v5i1.1185

Abstract

The purpose of this research is to see the effect of auditor seniority, experience, expertise of auditors on professional judgment with locus of control as a moderating variable (a case study of the DKI Jakarta area public accounting firm). The research method used is quantitative research with a survey research form. The research technique in this study used a survey method, which aims to collect information from respondents using a questionnaire containing a list of statements submitted directly to the respondent. Data analysis in this study used the Partial Least Square (PLS) method. PLS can be used in any type of data (nominal, ordinal, interval, ratio) as well as less rigid and more flexible assumption requirements. The results of this study indicate that auditor seniority has no significant effect on professional judgment, but auditor experience and auditor expertise have a significant effect on professional judgment, whereas Locus of Control is unable to moderate the effect of auditor seniority, auditor experience, auditor expertise on professional judgment.
Antecedent of Tax Compliance With Religiosity as a Moderator Ulpah Halim Ratnawati TD; Sabaruddin; Septemberizal
Journal of Accounting Science Vol 5 No 2 (2021): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v5i2.1200

Abstract

Penelitian ini bertujuan untuk mengukur dan mengestimasi pengaruh kesadaran pajak, kebijakan pemerintah, citra otoritas pajak dan pemeriksaan pajak terhadap kepatuhan pajak dengan variabel moderasi religiusitas. Sampel yang digunakan dalam penelitian ini yaitu 210 responden wajib pajak orang pribadi di wilayah Depok, Bekasi, Pondok Gede, Cibinong, Cileungsi, Ciawi dan Bogor. Analisis data kuantitatif dilakukan dengan menggunakan WarpPLS 7.0. Hasil penelitian ini menunjukkan bahwa 1) kesadaran pajak dan citra otoritas pajak berpengaruh positif dan signifikan terhadap kepatuhan pajak, 2) kebijakan pemerintah dan pemeriksaan pajak tidak berpengaruh signifikan terhadap kepatuhan pajak, 3) religiusitas mampu memoderasi pengaruh kesadaran pajak dan pemeriksaan pajak secara positif dan signifikan terhadap kepatuhan pajak, 4) namun interaksi antara religiusitas dan kebijakan pemerintah, serta interaksi religiusitas dengan citra otoritas pajak tidak berpengaruh signifikan terhadap kepatuhan pajak.
Co-Authors Fajrin Noho Septemberizal Sulhendri Ulpah Halim Ratnawati TD