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All Journal Buletin Studi Ekonomi The Indonesian Accounting Review Infestasi Jurnal Teknologi Informasi dan Bisnis Pengabdian Masyarakat Darmajaya Jurnal Kependidikan E-Dimas: Jurnal Pengabdian kepada Masyarakat Educational Management Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat Anfusina: Journal of Psychology Jurnal ASET (Akuntansi Riset) Jurnal Geografi, Edukasi dan Lingkungan JMM (Jurnal Masyarakat Mandiri) Jurnal Ipteks Akuntansi Bagi Masyarakat JURNAL EKONOMI PENDIDIKAN DAN KEWIRAUSAHAAN J-Dinamika: Jurnal Pengabdian Kepada Masyarakat JPPM (Jurnal Pengabdian dan Pemberdayaan Masyarakat) Dwija Inspira: Jurnal Pendidikan Multi Perspektif
Supriyati .
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Humanities Astronomy Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Public Health Social Sciences Other

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Journal : The Indonesian Accounting Review

 1 
The effect of experience, competence, independence, and professionalism of auditors on fraud detection Lingga Sulistyowati; Supriyati Supriyati
The Indonesian Accounting Review Vol 5, No 1 (2015): January - June 2015
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v5i1.494

Abstract

This research aims to determine the effect of experience, competence, independence, and professionalism, as the independent variables, on fraud detection, as the depen-dent variable. The population of this research is the auditors who work for Public Accountant Firms in Surabaya. The sample used in this study consists of 58 audi-tors working in 12 Public Accounting Firms in Surabaya. Data are obtained through a survey of the questionnaires completed by senior accountants working in the Public Accounting Firm located in Surabaya City. The sampling technique is using purposive sampling method, and the research data are analyzed using mul-tiple regression analysis using SPSS version 20.00. The research results are ob-tained that the variables of experience, competence, and professionalism affect the fraud detection. But the variable of independence does not affect the fraud detection.
PENGARUH PENGETAHUAN PAJAK DAN PERSEPSI WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK Supriyati Supriyati
The Indonesian Accounting Review Vol 1, No 1 (2011): TIAR - January 2011
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v1i01.430

Abstract

The Directorate General of Taxation has done a strategic role. One of the activities is to increase the tax payer's compliance. This research attempts to see the influence of tax knowledge, tax payer perception of 'fiscus" and criterions of tax payer of complionce toward tax payer compliance. The procedure of data collection in this research is by distributing tie questioniaires to the tax payers in Tax Services Department of East Sidoarjo directly in 2007. The researchers have collected 43 questioners. The result of validity and relrability from 44 questions shows that all questions are valid and reliable. Accordingly, the result of normally shows that data is in a normal distribution. The result of regression shows that just tax knowledge variable infiuences significantly the tax payer's compliance. From the result of this research, it is expected that the next researchers and academicians can provide tax knowledge for the students from the low level of education to the higher levei of education. The Diiectorate General of Taxotion should also increase their quality of services.
The effect of good corporate governance, firm size, leverage and profitability on accounting conservatism level in banking industry Dianita Affianti; Supriyati Supriyati
The Indonesian Accounting Review Vol 7, No 2 (2017): July - December 2017
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v7i2.947

Abstract

This study aims to examine the effect of good corporate governance, firm size, leverage, and profitability on accounting conservatism level. The population used in this study is all banking industry companies, listed on the Indonesia Stock Exchange (BEI) 2008-2015, which present good corporate governance reports completely. The sampling technique used in this research is purposive sampling method. There are 18 companies qualified as the research sample. Data analysis method used is multiple linier regres-sion analysis using SPSS 23 for Windows program, with the significance level used is 0.05. The results show that good corporate governance and firm size have no signifi-cant effect on accounting conservatism level, while leverage and profitability have significant effect on accounting conservatism level.
THE EFFECT OF AUDIT QUALITY ATTRIBUTES ON CLIENT SATISFACTION Marthlin Novten van Harling; Supriyati Supriyati; Djuwari Djuwari
The Indonesian Accounting Review Vol 3, No 1 (2013): TIAR - January 2013
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v3i01.213

Abstract

This study aims to determine whether the quality attributes affect the quality of the audit clientsatisfaction. The primary data were taken through questionnaires using non probabilitysampling with convenience sample technique. The sample being processed consists of 37 respondentsthat financial managers of companies already involved in services, trades and industries.The statistical analysis is OLS (Ordinary Least Square) using SPSS version 17.0.The results of this study concluded that audit quality attributes are formed by the attributes ofexperience in audit, understanding industry customer to respond to the needs of the clientcomplying with common rules, the attitude of care, strong commitment to quality, audit firm,leadership participation doing work field properly, the participation of the audit committee,high ethical and not easily to believe simultaneously and partially are not influential significantlytoward the customer satisfaction. In this case, such finding is in terms of significancelevel each of audit quality has significance level above 0.05 or 5 percent.
Co-Authors ., Aniek ., Meliza Achmad Saiful Ulum Adiputra, Agung Dian Anggraini Puspitasari Dianita Affianti Djuwari Djuwari Effendi, Nur Ika Ekaningtias, Dyah Gunasti Gunasti Gunasti Hudiwinarsih Hasbullah Hasbullah Herawati Herawati Heri yanto Joko Sutarto Kadek Pranetha Prananjaya Kusmajaya, Sumardani Lingga Sulistyowati Marthlin Novten van Harling Muazaroh Muazaroh Nuhman Nurhadi Permadi, M. Galih Putri Wulanditya Rahmad Purnama, Rahmad Sari, Winda Retno