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All Journal Jurnal Riset Ilmu Akuntansi
Falentina L Banda
Universitas Flores
Economics, Econometrics & Finance

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FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT KEPATUHAN PEMILIK KOS DALAM MEMBAYAR PAJAK RUMAH KOS: Studi Kasus Pada Pemilik Usaha Kos-Kosan di Kota Kupang Elisabeth D Dhano; Falentina L Banda; Sesilianus Kapa
Jurnal Riset Ilmu Akuntansi Vol. 1 No. 2 (2021): Volume 1 Nomor 2 Tahun 2021: Maret 2021
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v1i2.1138

Abstract

This study aims to determine the effect of taxpayer awareness, taxpayer knowledge, tax sanctions and tax service services on tax compliance. This research was conducted in the city of Kupang, descriptive statistical research method through a quantitative approach. The population in this study are taxpayers who carry out business activities for boarding houses in Kupang City. Sampling is in accordance with the provisions of the sample from a certain population that is the easiest to reach or obtain, for example the one closest to the place where the researcher is domiciled. The results of this study prove that a) Taxpayer awareness has no effect on tax compliance of boarding house owners in the city of Kupang. It is proven by a significance value of 0.841 > from a value of 0.05, b) Taxpayer knowledge has an effect on tax compliance of boarding house owners in the city of Kupang. It is proven by a significance value of 0.000 < from the value of sig 0.05, c) Tax sanctions have no effect on tax compliance of boarding house owners in the city of Kupang. It is proven by a significance value of 0.430 > from the value of sig 0.05 and d) Fiscal Services does not affect the tax compliance of boarding house owners in the city of Kupang. It is proven by a significance value of 0.430 > from the value of sig 0.05.  
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING SECARA VOLUNTARY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR PAD BURSA EFEK INDONESIA Maria Fransiska H Wangge; Falentina L Banda; Sabra B Wahab Thalib
Jurnal Riset Ilmu Akuntansi Vol. 1 No. 2 (2021): Volume 1 Nomor 2 Tahun 2021: Maret 2021
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v1i2.1168

Abstract

This study aims to determine the effect of management change, audit opinion, client size and financial distress on voluntary auditor switching at manufacturing companies listed on the Indonesia Stock Exchange for the period 2010-2014. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange. The number of manufacturing companies that were sampled using the purposive sampling method was 64 companies for 5 years of observation. Hypothesis testing in this study uses logistic regression analysis. Based on the results of the logistic regression test, the results of this study indicate that the independent variable management change, audit opinion, client size and financial distress have a negative effect on the dependent variable auditor switching voluntarily.
Pengaruh Komitmen Profesional Terhadap Whistleblowing Intention: Locus Of Control Sebagai Variabel Moderating : Studi Persepsi Mahasiswa Akuntansi Universitas Flores Selviana Risska Baptista; Falentina L Banda; Yulita Londa
Jurnal Riset Ilmu Akuntansi Vol. 1 No. 2 (2021): Volume 1 Nomor 2 Tahun 2021: Maret 2021
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v1i2.1243

Abstract

The purpose of this study was to determine the level of influence of professional commitment on whistleblowing intention, with locus of control as the moderating variable. The population in this study were all students in the accounting study program. Based on the purposive sampling method, this study used a sample of 72 respondents and the sample was semester VIII, X and XII students with the criteria of having passed the ethics and business profession courses, auditing 1 and 2. The dependent variable (Y) of this study is Whistleblowing intention. The independent variable (X1) is professional commitment and the moderating variable (X2) is locus of control. The method used is quantitative research methods. This study uses primary data, namely a questionnaire. Data were analyzed using simple regression analysis and moderating regression analysis which was managed through IBM SPSS Statistic ver 14 software. The results showed that professional commitment has an effect on Whistleblowing Intention with a significance value of 0.000 less than 0.05. However, locus of control did not moderate the relationship between professional commitment and Whistleblowing Intention with a significance value of 0.163 greater than 0.05.
Analisis Pengendalian Intern Piutang Usaha Pada PT. ANI Unit Percetakan Arnoldus Ende Maria Hariati Leda; Yulita Londa; Falentina L Banda
Jurnal Riset Ilmu Akuntansi Vol. 1 No. 2 (2021): Volume 1 Nomor 2 Tahun 2021: Maret 2021
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v1i2.1267

Abstract

This research is to analyze the Accounts Receivable Internal Control at PT. ANI Arnoldus Ende Printing Unit. The research method used is descriptive qualitative research methods. Sources of data in this study are using primary and secondary data. The results achieved in this study are to show that the company's internal control for trade receivables actually exists, but it does not function properly which can be seen in the inefficient internal control procedures for providing accounts receivable. During the initial process, the internal control procedure for giving accounts receivable, which checks customer credit data, should have been carried out by the sales department. At the stage of delivery of ordered goods or finished goods it should be done by the shipping department, but at PT. ANI Arnoldus Printing unit is carried out by the Production Department. Approval of accounts receivable is carried out by company managers, but in the organizational structure there is an internal control team (budget), where in this study the main tasks and functions of the internal supervisory team (budget) are not visible.
PERSEPSI MAHASISWA AKUNTANSI MENGENAI ETIKA PENYUSUNAN LAPORAN KEUANGAN: Studi Kasus Pada Mahasiswa Program Studi Akuntansi Universitas Flores Elvisius T Nio; Falentina L Banda; Nuraini Ismail
Jurnal Riset Ilmu Akuntansi Vol. 2 No. 1 (2021): Volume 2 Nomor 1 Tahun 2021: September 2021
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v2i1.2147

Abstract

The purpose of this study was to determine the perception of accounting students regarding the ethics of preparing financial statements. The population in this study were all students of the Accounting Study Program. Based on the purposive sampling method, this study used a sample of 86 respondents and the sample consisted of 22 upper-level students and 64 lower-level students. The variable in this study is the Ethics of Financial Statement Preparation. The method used is descriptive quantitative. This study uses primary data, namely questionnaires. Data were analyzed using independent sample t-Test analysis which was processed through IBM SPSS Statistics ver 25. The results of this study indicate that: There are differences in perceptions regarding the ethics of preparing financial statements for upper-level students and lower-level students as seen in earnings management, misstatements, disclosure of information, cost benefits, and responsibility for preparing financial statements
Co-Authors Elisabeth D Dhano Elvisius T Nio Maria Fransiska H Wangge Maria Hariati Leda Nuraini Ismail Sabra B Wahab Thalib Selviana Risska Baptista Sesilianus Kapa Yulita Londa