Journal of Governance, Taxation and Auditing

The Influence of Audit Fee, Independence, and Competency On Audit Quality

2023-06-06T06:19:16+07:00

This study examines the influence of audit fees, independence, and competence on audit quality in KAP Surabaya and Malang. Data was collected using a saturated sampling approach, wherein questionnaires were distributed to gather responses. The response rate for the study was 78%, with a total of 39 completed questionnaires out of the 50 distributed. The collected data was analyzed using multiple linear regression in SPSS Version 25. The findings indicate significant results. Firstly, higher audit fees positively impacted audit quality, suggesting that auditors receiving higher fees devote more time and resources to conducting thorough audits, leading to better quality outcomes. Secondly, independence had a positive and significant effect on audit quality, implying that auditors maintaining a higher level of independence demonstrate professional skepticism, objectivity, and impartiality, resulting in higher-quality audits. Thirdly, competence positively influences audit quality, indicating that auditors with more excellent technical knowledge, experience, and professional skills perform more accurate and reliable audits, thereby enhancing audit quality. These findings emphasize the importance of adequate audit fees, promoting independence, and enhancing auditor competence to ensure high-quality audits. Audit firms and regulators should consider these factors when formulating audit policies and procedures. This study provides valuable insights into the relationship between audit fees, independence, competence, and quality. By understanding these factors, stakeholders can strive to improve audit practices and standards, ultimately leading to more effective and reliable auditing processes.

Implementation of the National Land Information Management System (SIMTANAS) at the Kupang City Land Agency

2023-05-18T15:54:33+07:00

In an effort to change the pattern of serving the public, the National Land Agency, especially in the Kupang City Land Agency, has been providing computer-based services since 1997. Land Office Computerization (KKP) or Land Office Computerization (LOC) creates orderly land administration, improving the quality of land information. Case studies in the field, the informants in this study are employees who work in the Head of General Affairs and Personnel Affairs, Head of Land Measurement and Mapping Sub-section, Plan and Budget Compilation Officer, and Land Infrastructure Officer. Next, the researcher will carry out the stages of data collection according to Creswell as qualitative observation, qualitative interviews, qualitative documents search and qualitative audio and visual material and visual materials). The implementation model that researchers will use is the George Edward model to analyze the process of implementing the National Land Information and Management System (SIMTANAS) policy at the Kupang City Land Agency. On the side, the disposition found that SIMTANAS has only been running in its implementation in the survey, measurement and mapping sections. From the side of human resources, the budget has been fulfilled.

Competence Of Expertise, Experience, Auditor Professional Skepticism, And Audit Situation To The Relevance Of Providing Audit Opinion On an Entity's Financial Statements

2023-05-25T06:19:35+07:00

This research examines and provides empirical evidence that the factor of expertise, experience, professional skepticism of auditors and audit situations has no effect or relevance to the provision of audit opinion on the entity's financial statements. This research was conducted using the sampling method, namely purposive sampling, with the type of quantitative research. The data were analyzed using multiple regression analysis models. Hypothesis testing is done to determine the extent of expertise, experience, and professional skepticism of auditors and audit situations that affect the relevance of audit opinion on the financial statements of entities either partially or simultaneously. Hypothesis testing is done to determine the extent of expertise, experience, and professional skepticism of auditors and audit situations that affect the relevance of audit opinion on the financial statements of entities either partially or simultaneously.

The Effect of Leadership Style and Competence on Performance With Job Satisfaction as an Intervening Variable

2023-10-31T13:28:13+07:00

Throughout human civilization's history, it has been known that the dynamics and movements of an organization, to some extent, depend on humans as the implementers in carrying out organizational activities. When examined in general, the success of an organization or a company in achieving its goals depends on the components within the organization itself, such as leadership, employees, programs, objectives, facilities, and infrastructure available. Performance is crucial in a company because it is closely related to the activities carried out by employees. Mangkunegara (2010) defines employee performance as the quality and quantity of work an employee achieves in carrying out their tasks by their responsibilities. Competence is a fundamental characteristic of an individual that influences how they think and act, make generalizations about all situations they encounter, and endure within a person for a considerable period (Ruky, 2006). Leadership style has a strong positive influence on Performance. In an institution, organizational behavior factors also directly or indirectly affect Performance. This study focuses on all SMEs (Small and Medium-sized Enterprises) near Badung Regency, using random sampling for testing variables with Smart PLS 4.0. From the research results, leadership style does not significantly influence employee performance; competence has a significant positive relationship with employee performance. Job satisfaction does not have a significant influence on employee performance. Leadership style does not have an indirect influence on employee performance. Competence does not indirectly influence employee performance through job satisfaction.

Compliance Analysis Of Taxable Entrepreneurs In Manado City

2023-06-18T03:58:02+07:00

Taxes are a source of state financing that contributes greatly in carrying out state development for the welfare of all Indonesian people. The application of the self-assessment system plays a role in tax collection and has a very important role. Taxpayers have the trust, responsibility and authority to calculate, pay and report taxes. Taxpayers who have a Taxpayer Identification Number are expected to be active in fulfilling their obligations. This study aims to determine taxpayer compliance, especially Taxable Entrepreneurs in carrying out their tax obligations. The method used is a qualitative research method. The results of the study show that in fulfilling tax obligations Taxable Entrepreneurs does so based on applicable regulations and fulfills the specified conditions, namely registering as a taxpayer, submitting SPT on time, making correct reporting, and not having tax arrears. However, in carrying out their tax obligations, Taxable Entrepreneurs still has obstacles such as the busy network of the Directorate General of Taxes (DGT) which makes it difficult to access, besides that the lack of understanding of taxes is also an obstacle they face. To overcome obstacles in the form of a network, taxpayers try to fulfill their tax obligations before the specified deadline to avoid the DGT's network being busy. As for the lack of understanding, taxpayers use the services of a tax consultant to occasionally ask questions and assist them in carrying out their tax obligations.

Audit of It Process Ai-02 CobIt in Academic Information System (Case Study on Several Vocational Higher education in Bandung)

2024-01-10T11:50:35+07:00

The development of Information Technology (IT) allows the Academic Information System (SIAK) to become a central element in the management process of Higher Education, primarily Academic. On the other hand, the sophistication of IT in SIAK develops a variety of new risks (IT Risks) that accompany it if not managed properly. Therefore, the maturity level of SIAK management determines the performance of the academic activity process. In SIAK, the element that determines system performance is Application Software. The results of this study indicate that IT Process AI-02 (Procurement of Application Software) Vocational Higher Education in Bandung, as measured based on COBIT standards, is still at the 2.1 level. This means a part/function (management) already handles Software Procurement but is still "Repeatable but intuitive." Because it is managed sporadic and only refers to leadership policies with limited control over IT/SIAK. From the radar chart of the research results, it can be seen that the prominent role of IT Process AI-02 is the aspect (indicator) of "Approval," "Technical Support from Vendors," and focus on handling the problem of "data integration" because many universities are in the transition period from old IT to new IT. Other indicators (COBIT requirements) still need to be higher (meaning they have not become a concern) when the AIS procurement process is carried out.

Evaluation Of The Application Of A Cash Disbursement Accounting Procedure System Using A Money Change Mechanism (GU) Based On Permendagri No.77 Of 2020 At The Investmen Service And Integrated One-Stop Service In Bitung City

2023-06-21T07:25:12+07:00

Systems aind procedures for diisbursiing caish must comply wiith aippliicaible regulaitiions. Replaice Supply Money, hereiinaifter aibbreviiaited ais (GU) iis ai replaicement for supply money thait hais been used up. The purpose of thiis study iis to evailuaite whether the caish diisbursement mechainiism (GU) baised on Permendaigrii No. 77 of 2020. The One Stop Ciity Iinvestment aind Iintegraited Serviice Serviice for Biitung Ciity iis not yet aippropriiaite. The type of reseairch used iis descriiptiive quailiitaitiive. Baised on the results of the study, iit wais found thait the aippliicaitiion of caish diisbursement aiccountiing systems aind procedures usiing the Money Chainge (GU) mechainiism ait the Iinvestment Serviice aind One-Stop Iintegraited Serviices iin Biitung Ciity iis not aiccordaince wiith Permendaigrii No. 77 iin 2020.

Evaluation of the Presentation of Operational Report in the Financial Sector Work Unit at the South Minahasa Resort Police

2024-01-21T23:31:53+07:00

The operational report is a report that presents information on all financial operational activities reporting equity which is reflected in operating report income, operating surplus/deficit expenses of a reporting entity whose presentation is compared to the previous period so that the preparation of operational reports, reports of changes in equity, and balance sheets have a clear relationship can be accounted for. In practice, the presentation of operational presentation reports always refers to applicable regulations and uses applications that have been prepared and proven by documents and even accountability reports. This study aims to examine the presentation of operational reports on the Financial Sector Work Unit at the South Minahasa Polres. The results of the study show that The results study show that the presentation of operational reports in the Finance Sector Work Unit at the South Minahasa Polres has been carried out/implemented properly and is in accordance with applicable regulations, namely PMK RI Number 22/PMK.05/2022, this can be seen from the results of a comparison of the presentation of operational reports carried out by the Financial Sector Work Unit at the South Minahasa Polres based on Permendagri No.77 of 2020 is appropriate and well implemented.

Analysis of Motor Vehicle Taxpayer Compliance at UPTD-PPD SAMSAT Tomohon

2024-01-22T23:32:36+07:00

Tax is mandatory contribution of the people to the state that is coercive and cannot be directly rewarded for services. Taxes serve as a source of funds for the government to finance its expenses. Tax compliance is one of the supports that can increase local original revenue. The purpose of this study is to determine the compliance of motor vehicle taxpayers in UPTD-PPD SAMSAT Tomohon. This study used qualitative research methods. Data collection was carried out through direct field observation. The resulta showed that in fulfilling their tax obligations, taxpayers must meet the specified conditions, namely understanding the provisions of motor vehicle tax laws and regulations, filling out forms completely and clearly, calculating taxes owed correctly, paying taxes owed on time, not having tax arrears, never being convicted of committing criminal acts in the field of taxation. However, in carrying out its tax obligations, there are factors that affect taxpayer compliance including taxpayer awareness, econokic factors, bust work and service quality. To improve taxpayer compliance, the government has made various efforts including innovating and improving the administrative system, adding service advertisements and socializing programs to build public awareness.

Evaluation of the Implementation of Systems and Procedures for Spending Cash Supply at the Regional Revenue Agency of Bitung City

2024-01-25T14:40:23+07:00

Tax Good governance is reflected, among other things, in transparent and accountable government financial management. This study aims to evaluate the systems and procedures for disbursing cash at the Regional Revenue Agency of the city of Bitung, whether they refer to government regulation no. 12 of 2019 and what is the procedure for disbursing cash in stock money at the Regional Revenue Agency for the city of Bitung. This type of qualitative research uses a descriptive analysis method with a case study approach. The results of research on systems and procedures for spending money at the Regional Revenue Agency of Bitung City are by Government Regulation no. 12 of 2019, systems and procedures for disbursing cash (UP) have been supported by related documents such as Payment Orders (SPP), Payment Orders (SPM), and Funds Disbursement Orders (SP2D), and transaction documents to complete the inventory of cash procedures. The system for issuing Warrants for Payment of Supply Money (SPM-UP) at BAPENDA Bitung City, especially in preparing SPM-UP documents and examining supporting documents, their application is by the characteristics of regional financial management according to Government Regulation Number 12 of 2019. However, in practice, the issuance process is inappropriate because the operator is still handling it, and the PPK SKPD must carry out this task.