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All Journal Dinamika Akuntansi Keuangan dan Perbankan Students´ Journal of Accounting and Banking Students´ Journal of Economic and Management Proceeding SENDI_U Jurnal Pengabdian Masyarakat Intimas (Jurnal INTIMAS): Inovasi Teknologi Informasi Dan Komputer Untuk Masyarakat
Alfasadun Alfasadun
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Computer Science & IT Economics, Econometrics & Finance Education

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PENGARUH PENGALAMAN KERJA, ETIKA PROFESI, PROFESIONALISME, DAN INDEPENDENSI TERHADAP KUALITAS AUDIT Ade Eva Nabela, 15.05.52.0307; Alfasadun, Alfasadun
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
Publisher : Students' Journal of Accounting and Banking

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Abstract

Public Accountants have the obligation to maintain better audit quality. Audit quality is determined by work experience, professional ethics, professionalism and independence. Therefore, this study aims to examine and analyze empirically the effects of work experience, professional ethics, professionalism, and independence on audit quality (Empirical Study of Public Accountants in the City of Semarang). The population used in this study were all KAP auditors in Semarang City. The sampling method used is purposive sampling, which is sampling based on certain criteria. In this study the variables used were audit quality, while the independent variables consisted of work experience, professional ethics, professionalism, and independence. The data analysis technique uses a survey method, which is distributing questionnaires. The results of this study indicate that work experience and independence have no significant positive effect on audit quality. Professional Ethics and Professionalism have a significant positive effect on audit quality.
PENGARUH TEKANAN KETAATAN, KOMPLEKSITAS TUGAS, DAN LOCUS OF CONTROL, TERHADAP AUDIT JUDGMENT Fenny Astari Kurnianingsih, 12.05.52.0155; Alfasadun, Alfasadun
Students' Journal of Accounting and Banking Vol 5 No 1 (2016): Vol. 5 No. 1 Edisi April 2016
Publisher : Students' Journal of Accounting and Banking

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This research aimed to examine the effect of obedience pressure, locus of control, and task complexity toward audit judgment that taken by auditor with auditor’s experience as a control variable. This research was carried out at the Central Java province with the respondent from auditors who work in Public Accountant Firms (KAP) in Semarang, Surakarta and Purwokerto. The sampling was conducted by purposive judgment sampling technique. The criterias are auditor who worked on the Public Accountant Firms (KAP) that listed on Compartment IAI Directory Public Accountant, has worked at least 1 year experience, and have education as a Bachelor. Data is collected using questionnaires distributed as 88 and only 68 questionnaires that can be processed. Data analysis using multiple linear regression method. The results of this study showed that the obedience pressure and task complexity have impact on audit judgment with negative direction, locus of control have positive effect on the auditor's judgment audit Auditor’s experience as control variable have positive effect too on audit judgment, it is proved that auditor’s experience controlled the effect of independent variable to audit judgment.Keywords: Obedience Pressure, Task Complexity, Locus Of Control, Auditor’s Experience, Audit Judgment
PENGARUH GAYA KEPEMIMPINAN, PEMAHAMAN GOOD GOVERNANCE, BUDAYA ORGANISASI, INDEPENDENSI AUDITOR, DAN PENGALAMAN KERJA TERHADAP KINERJA AUDITOR (Studi Empiris Pada KAP Di Semarang) Finansius Lalaar, 12.05.52.0113; Alfasadun, Alfasadun
Students' Journal of Accounting and Banking Vol 5 No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
Publisher : Students' Journal of Accounting and Banking

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This study examined the influence of leadership style, understanding of good governance, organizational culture, auditor independence and work experience on the performance of auditors (Empirical Study on Kantor Akuntan Publik ( KAP ) in Semarang). This study used six variables: leadership style, understanding of good governance, organizational culture, auditor independence, work experience, and performance of auditors. The population in this study is the auditor who worked on KAP in Semarang. The research sample was obtained through census method on KAP in Semarang. Data collection techniques using questionnaires filled out by the respondents that the auditors. The total sample were obtained and used in the study was 40. The collected data is then processed using statistical tools that IBM SPSS Statistics 20.0. Initial testing conducted are validity test data from each question, followed by a reliability test using alpha conbrach. Regression analysis was performed to test partially thereafter each independent variable were tested using the F test and the coefficient of determination (R2). The results obtained are leadership style, understanding of good governance, organizational culture, and the independence of the auditor does not affect the performance of auditors while working experience affect the performance of auditors.  Keywords: Leadership Style, Understanding of Good Governance, Organizational Culture, The Independence of The Auditor, The Performance of Auditors
PENGARUH MEKANISME CORPORATE GOVERNANCE DAN PROFITABILITAS TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR GO PUBLIK DI INDONESIA Dio Nuary Rifada, 12.05.52.0142; Alfasadun, Alfasadun
Students' Journal of Accounting and Banking Vol 5 No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
Publisher : Students' Journal of Accounting and Banking

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This study is the test and analyze the effect of the audit committee, independent board, managerial ownership and profitability on earnings management in manufacturing companies that go public in Indonesia. The population in this research is manufacturing companies listed in Indonesia Stock Exchange 2013-2015 period. The procedure used to determine the research sample is purposive sampling method sampling technique with a certain considerations. According to predetermined criteria there are 43 companies sampled. The analysis technique used is multiple linear regression. Based on the test results it can be concluded that the audit committee has a significant negative effect on earnings management. Independent board and no significant negative effect on earnings management. Managerial ownership and significant negative effect on earnings management. Profitability is not a significant positive effect on earnings management.   Keywords: Audit Committee, Independent Board, Managerial Ownership, Profitability and Earnings Management
AMBIGUITAS, KONFLIK PERAN, INTEGRITAS SERTA INDEPENDENSI SEBAGAI DETERMINAN KUALITAS AUDIT INTERNAL (Studi Empiris Pada Kantor Akuntan Publik Kota Semarang) Anggiat Sonny Hutapea, 12.05.52.0221; Alfasadun, Alfasadun
Students' Journal of Accounting and Banking Vol 5 No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
Publisher : Students' Journal of Accounting and Banking

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The study aims to examine and analyze the ambiguity, role conflict, integrity, and independence as a determinant of the quality of internal audit. The study consists of three independent variables that ambiguity, role conflict, and integrity. The dependent variable in this study is the Independence and Quality of Internal Audit.  This study used survey method with questionnaires in collecting data. Respondents were sampled in this study is the Auditor number of 40 respondents in the public accounting firm in the city of Semarang.   The results showed an effect on Independence Ambiguity, Role Conflict does not affect the Independence and Integrity effect on Independence. Ambiguity does not affect the quality of the internal audit, role conflict does not affect the quality of the internal audit, internal audit Integrity affect the quality and independence of the effect on the quality of internal audit. Independence does not successfully mediate between ambiguity effect on the quality of internal audit, the independence of not successfully mediate the association between the conflicting roles of the quality of internal audit, and the independence does not successfully mediate the relationship between the integrity of the internal audit quality.  Keywords: Ambiguity, Role Conflict, Integrity, Independence, Internal Audi Quality
PENGARUH PERTUMBUHAN EKONOMI, PENDAPATAN ASLI DAERAH, RETRIBUSI DAERAH, PAJAK DAERAH, DANA ALOKASI UMUM, DAN DANA ALOKASI KHUSUS TERHADAP BELANJA MODAL (Studi Pada Kabupaten/Kota Provinsi Jawa Tengah Tahun 2011-2013) Veroliana Putri Candra Pratiwi, 12.05.52.0211; Alfasadun, Alfasadun
Students' Journal of Accounting and Banking Vol 5 No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
Publisher : Students' Journal of Accounting and Banking

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This study aims to examine the economic growth, regional revenue, Levies, Local Taxes, General Allocation Fund and Special Allocation Fund to the Capital Expenditure in the District / City of Central Java province Years 2011-2013. The data used is data Economic Growth, Local Revenue, Levies, Local Taxes, General Allocation Fund, Special Allocation Funds and Capital Expenditure on Regency / City Central Java Province. As many as 105 samples obtained data. The research data were then tested by multiple linear regression. The results of this study indicate that: Economic Growth significant positive effect on Capital Expenditure. Local Revenue has a positive influence on the Capital Expenditure. Retibusi area has a positive influence on the Capital Expenditure. Local Taxes and no significant positive effect on Capital Expenditure. General Allocation Fund has a positive influence on the Capital Expenditure. Special Allocation Fund and no significant positive effect on Capital Expenditure.   Keywords: Economic Growth, Local Revenue, Levies, Local Taxes, General Allocation Fund, Special Allocation Funds, Capital Expenditures
PENGARUH KEADILAN PAJAK, TARIF PAJAK, TEKNOLOGI & INFORMASI PERPAJAKAN, DAN SELF ASSESSMENT SYSTEM TERHADAP PERILAKU TAX EVASION WAJIB PAJAK ORANG PRIBADI (Wajib Pajak Orang Pribadi yang Terdaftar di KPP Pratama Demak) Yoga Pratama, 13.05.52.0156; Alfasadun, Alfasadun
Students' Journal of Accounting and Banking Vol 6 No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
Publisher : Students' Journal of Accounting and Banking

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This study examines aims to know the effect of tax justice, tax rates, technology and tax information, self assessment system on tax evasion behavior. This research was conducted in KPP Pratama (tax office) Demak with individual taxpayer respondents.The population if this study is a personal taxpayer who has freework or business in KPP Pratama (tax office) Demak. Sample used in this research is convenience sampling. Data collection technique using questionnaires filled by the respondents. The total sample obtained in this study were 93 respondents. The data collected then in if with statistical tools that is IBM SPSS Statistik 16.0. The result of this study indicate that tax justice, tax rates, technology &information taxation, self assessment system simultaneously affect the behavior of tax evasion. Variable of tax justice and self assessment system partially no effect on tax behavior. While the taxe rate and technology & information taxation variable affect the tax evasion behavior.Keywords: Tax Justice, Tax Rates, Technology & Information Taxation, Self Assessment System, Tax Evasion Behavior
PENGARUH STRUKTUR AUDIT, KONFLIK PERAN, KETIDAKJELASAN PERAN, PEMAHAMAN GOOD GOVERNANCE, GAYA KEPEMIMPNAN, BUDAYA ORGANISASI, DAN KOMITMEN ORGANISASI TERHADAP KINERJA AUDITOR (Studi Empiris Pada KAP di Semarang) Adi Kurniawan, 13.05.52.0164; Alfasadun, Alfasadun
Students' Journal of Accounting and Banking Vol 6 No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
Publisher : Students' Journal of Accounting and Banking

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This study examined the influence of role conflict, role ambiguity, leadership style, organizational culture, and organizational commitment on the performance of auditors ( Empirical Study on Public Accounting Firm in Semarang ). This study used five independent variable and one dependent : Audit Structure, role conflict, role ambiguity, Understanding of good governance, leadership style, organizational culture, organizational commitment and performance of auditors. The population in this study is the auditor who worked on Public Accounting Firm in Semarang. The research sample was obtained through survey method on Public Accounting Firm in Semarang. Data collection techniques using questionnaires filled out by the respondents that teh auditors. The total sample were obtained and used in the study was 46. The results obtained are Audit Structure, role conflict, role ambiguity, Understanding of good governance, leadership style and organizational culture does not affect the performance of auditors while organizational commitment affect the performance of auditors.Keywords: Audit Structure, Role Conflict, Role Ambiguity, Understanding of Good Governance, Leadership Style, Organizational Culture, Organizational Commitment, Performance of Auditors
PENGARUH SOSIALISASI PERPAJAKAN, KUALITAS PELAYANAN FISKUS, SANKSI PERPAJAKAN DAN PEMAHAMAN PERATURAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA DEMAK Gardika Urwatul Wusqo, 13.05.52.0125; Alfasadun, Alfasadun
Students' Journal of Accounting and Banking Vol 6 No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
Publisher : Students' Journal of Accounting and Banking

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Taxes have an important role as a source of revenue and income of the largest State to improve the welfare of the community. One of the taxpayers required to calculate, deposit and report the amount of tax payable is an individual taxpayer. Problems often arise in the community in influencing non-compliance or compliance with taxpayers of individuals or entities to fulfill their obligations to pay taxes due to lack of knowledge, and socialization that has not been comprehensive This study examines the effect of taxation socialization, tax service, tax sanction, and understanding of tax regulation on personal taxpayer compliance. This research was conducted at KPP Pratama Demak The type of data used in this study is primary data. Primary data source is obtained directly from the taxpayers KPP Pratama Demak as much as 100 sempel by using multiple linear regression techniques. The results showed that the socialization of taxation, fiscal services, tax sanctions, the understanding of tax regulations, have a positive and significant impact on taxpayer compliance of individuals in Demak.Keywords: Tax Socialization, Fiscal Services, Understanding of Tax Regulations
PENGARUH UKURAN KAP, OPINI AUDITOR, FEE AUDIT, UKURAN PERUSAHAAN, PERGANTIAN MANAJEMEN, DAN KESULITAN KEUANGAN TERHADAP AUDITOR SWITCHING Tara Anisa, 13.05.52.0166; Alfasadun, Alfasadun
Students' Journal of Accounting and Banking Vol 6 No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
Publisher : Students' Journal of Accounting and Banking

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This research examined the effect of accounting firm size, audit opinion, audit fee, firm size, turnover management, and financial distress of the auditor switching. This research was conducted at the Indonesian Stock Exchange by using analysis unit manufacturing companies that have gone public. The sampling method in this research using purposive sampling the study period of 2014 to 2016. The relationship and or influence between independent variables and the dependent variable is explained by using logistic regression analysis. The results of the study are as follows: firm size influence the auditor switching, whereas the accounting firm size, audit opinion, audit fee, turn over management, and financial distressdoes not influence the auditor switching.Keywords: accounting firm size, audit opinion, audit fee, firm size, turnover management, financial distress, auditor switching
Co-Authors 11.05.52.0145 Adi Setiawan 11.05.52.144 Agil Priambodo, 11.05.52.144 12.05.52.0155 Fenny Astari Kurnianingsih, 12.05.52.0155 Ade Eva Nabela, 15.05.52.0307 Adi Kurniawan, 13.05.52.0164 Adi Kurniawan, 13.05.52.0164 Alief Nafila Alfa P, 14.05.52.0113 Amorowati Dewi Pramesti, 14.05.52.0148 Anggiat Sonny Hutapea, 12.05.52.0221 Anggiat Sonny Hutapea, 12.05.52.0221 Anindya Nurmalita Dewi, 14.05.52.0049 Anindya Nurmalita Dewi, 14.05.52.0049 Anis Aghniyaul Haqque, 15.05.52.0322 Anisatun Nihayah, 13.05.52.0225 Anisatun Nihayah, 13.05.52.0225 Budi Alamsyah, 14.05.52.0302 Ceacilia Srimindarti Dio Nuary Rifada, 12.05.52.0142 Dio Nuary Rifada, 12.05.52.0142 Elen Puspitasari Fatkhul Amin Finansius Lalaar, 12.05.52.0113 Finansius Lalaar, 12.05.52.0113 Gardika Urwatul Wusqo, 13.05.52.0125 Gardika Urwatul Wusqo, 13.05.52.0125 Gregorius Anggana Lisiantara Indri Nur Wakhidati Meida Puspita Dewi, 15.05.52.0238 Pancawati Hardiningsih Ririn Rizky Ayu Wardani, 15.05.52.0326 Siti Mirfat, 15.05.52.0278 Stevani DivaCindi Putri, 13.05.52.0126 Tara Anisa, 13.05.52.0166 Tara Anisa, 13.05.52.0166 Veroliana Putri Candra Pratiwi, 12.05.52.0211 Veroliana Putri Candra Pratiwi, 12.05.52.0211 Yoga Pratama, 13.05.52.0156 Yoga Pratama, 13.05.52.0156