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Arfan Ikhsan
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Jurnal Sistem Informasi, Akuntansi dan Manajemen (SINTAMA) d/a. Asosiasi Dosen Akuntansi Indonesia Jl. Williem Iskandar, Pasar V, Medan Estate, 20222, Medan, Sumatera Utara jurnal.sintama@gmail.com
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INDONESIA
Jurnal Sistem Informasi, Akuntansi dan Manajemen
Published by Asosiasi Dosen Akuntansi Indonesia
ISSN : -     EISSN : 28089197     DOI : https://doi.org/10.54951/
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
The research studies contained in Jurnal Sistem Informasi, Akuntansi dan Manajemen (SINTAMA) are the areas of Financial Accounting and Capital Market (AKPM), Management Accounting and Behavior, Information Systems, Auditing, and Professional Ethics, Taxation (PPJK), Syariah Accounting (AKSR), Accounting Education (PAK) , Corporate Governance, CSR and Fraud & Forensic Accounting (CG), and Good Governance public sector accounting (ASPGG).
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 112 Documents
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Pengaruh Nasionalisme Dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Dengan Kesadaran Wajib Pajak Sebagai Variabel Intervening Gavrilla Michelle; Septian Bayu Kristanto
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 3 No. 3 (2023): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v3i3.662

Abstract

Taxes are the largest source of revenue in the state budget, where awareness and compliance are needed from taxpayers in order to obtain maximum state revenue. But in fact, even though taxpayers are obedient in paying taxes, awareness within taxpayers themselves is still lacking. This research aims to test whether taxpayers awareness and 2 other factors, which are nationalism and tax knowledge, can influence taxpayers compliance. The method used in this research is a quantitative method. The sample in this research were employee class students at universities in DKI Jakarta. Research data will later be obtained through distributing questionnaires with the sampling technique used, is stratified random sampling. The results from this research showed that: (1) nationalism has a significant and positive effect on taxpayers compliance, (2) tax knowledge has a significant and positive effect on taxpayers compliance, (3) taxpayers awareness has an insignificant and positive effect on taxpayers compliance, (4) nationalism has an insignificant and positive effect on taxpayers awareness, (5) tax knowledge has a significant and positive effect on taxpayers awareness.
Pengaruh Corporate Social Responsibility, Ukuran Perusahaan, Dan Financial Distress terhadap Auditor Switching Yoni Hindirwan; Septian Bayu Kristanto
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 4 No. 1 (2024): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (Jan 2024)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v4i1.663

Abstract

The purpose of this research is to examine the influence of corporate social responsibility, company size and financial distress on auditor switching. This research is quantitative, and the data source obtained is secondary data. The population of this research is non-cyclical consumer companies listed on the Indonesia Stock Exchange. The research sample consisted of 30 non-cyclical consumer companies using annual financial reports and having complete data according to the variables used during 2020-2022. The method used for data analysis uses logistic regression analysis. The research results show that the Nagelkerke R Square value is 0.242, which means that corporate social responsibility, company size and financial distress can explain 24.2% of auditor switching and the rest is influenced by other variables outside this research. The test results show that: (1) corporate social responsibility has a positive and insignificant effect on auditor switching, (2) company size has a positive and significant effect on auditor switching, and (3) financial distress has a negative and insignificant effect on auditor switching.

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