THE ROLE OF ERP IMPLEMENTATION AS A MODERATION VARIABLE, THE INFLUENCE OF AUDIT COMMITTEE EXPERTISE ON THE TIMELINESS OF FINANCIAL STATEMENT DURING THE COVID-19 PANDEMIC

The purpose of this study was to examine the effect of the expertise of the auditcommittee members on the timeliness of financial reporting by implementingERP as a moderating variable. The independent variable used in this study isthe expertise of the audit committee members. While the dependent variableused in this study is the timeliness of financial reporting and the moderatingvariable in this study is the implementation of ERP. The population in thisstudy are companies listed on the IDX and included in the LQ45 stock index.The population used in this study were 44 companies. The results of this studyindicate that the expertise of the audit committee members has a positive andsignificant effect on the accuracy of the company's financial reporting. Theresearch result showed that the implementation of ERP weakened therelationship between the expertise of the audit committee members and thetimeliness of the company’s financial reporting

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia periode tahun 2015-2016)

The purpose of this research is to examine factors causing decision for auditor switching by companies. Factors used to analyze the decision of having auditor switching by companies are management change, financial distress, client firm size, client firm complexity, and client firm growth. This research is referring to Government Regulation No.20 in year of 2015 as the basis of regulation. Population used in this research is manufacture companies listed in Indonesia Stock Exchange with period of 2015-2016. The data used in this research is secondary data in which selected by purposive sampling method. The data consists of 212 samples from 106 companies with two year of observation. Analysis method that was used in this research is logistic regression analysis on SPSS 22. The result of this research shows that two variables: financial distress has positive impact on the decision of auditor switching, while, size of client company and complexity of client company have negative impact on the decision of auditor switching. Management change and client firm growth have no significant impact on the decision of auditor switching

PENGARUH INDEPENDENSI, AKUNTABILITAS DAN PENGALAMAN KERJA AUDITOR TERHADAP KUALITAS AUDIT (Studi Empiris pada Auditor Kantor Akuntan Publik di Kota Semarang)

The objective of this research is to analyze empirically the influence of independency, accountability, and work experience of auditors on audit quality of the auditor in public accounting firm in the city of Semarang. This study used a sample of 50 respondents, auditors found in 10 public accounting firm in the city of Semarang. Collecting data in this research by distributing questionnaires to 10 public accounting firm in the city of Semarang. This study contains four variables, which consists of three independent variables, namely the independence, accountability, and work experience of auditors, as well as the dependent variable, namely the quality of the audit. As for answering the research hypotheses using multiple regression analysis, after previously performed classical assumption test. Based on the results of this study concluded that the independency, accountability, and work experience of auditor have a positive significant effect on audit quality. So the higher the level of independence of the auditor, the higher the level of accountability of auditors, and the more experienced an auditor, it will improve the quality of audit does

Analisis Faktor Yang Mempengaruhi Job Satisfaction Auditor Pada Kantor Akuntan Publik Di Semarang (Studi Empiris Pada Kantor Akuntan Publik Di Semarang)

The purpose of this research is to determine the effect of considerance leadership style, structure leadership style, complexity of the task, and time budget pressure on the job satisfaction of auditors who work in Public Accounting Firm in Semarang. Samples on this study is 58 auditor who work in Public Accounting Firm in Semarang. Data were collected by using questionnaires distributed to each Public Accounting Firm. While the data is processed using SPSS. The reaserch proved that considerance leadership style, complexity of the task, and time budget pressure have a significant effect on job satisfaction. While the structure leadership style is not shown to have a significant impact on job satisfaction

PENGARUH PAJAK DAERAH, RETRIBUSI DAERAH SERTA PENDAPATAN DOMESTIK REGIONAL BRUTO TERHADAP PENDAPATAN ASLI DAERAH DAN DAMPAKNYA PADA BELANJA DAERAH PADA KABUPATEN/KOTA DI PROVINSI JAWA TENGAH TAHUN 2010 – 2013

Utilization of regional spending should be allocated to productive things, for example to carry out development activities. Some things that affect the increase in shopping areas including tax rises, retribution, regional gross domestic income and revenue. This study aimed to analyze the influence of local taxes, gross regional domestic income and levies on revenue and its impact on shopping areas in the district / city in Central Java. Samples are partially or representative of the population studied. The research sample is the data of local taxes, levies realization, the realization of GDP, local revenues as well as shopping areas in Central Java period 2010 - 2013. The study sample as many as 35 districts / cities in Central Java, the method of data pooled for 5 years, so the number of permanent sample of 175 observation data. The results showed that (1) there is a significant and positive influence among local taxes to local revenues; (2) there is no significant relationship between levies to local revenues; (3) there is no significant relationship between GDP to local revenues; (4) there is no significant relationship between local taxes to the shopping area; (5) there is no significant influence of levies to the shopping area; (6) there is a significant and positive effect between GDP for regional spending; (7) there is a significant and positive influence of local revenues to the shopping areas. Suggestions from this study for the Central Java Provincial Government in providing policy towards macro-economic conditions need to prioritize the district / Local Tax the municipal potential, GDP, and high because the effect on local revenue. The way to do local government districts / cities such as increasing local tax revenues in order to increase revenue for the benefit of society

FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT REPORT LAG

This study aimed to examine the effect of profitability, solvency, the size of the company, the audit opinion, the life of the company and the auditor industry specialization to the audit report lag. The population in this study are all companies in all areas of business that have been listing on the Stock Exchange in the year 2011-2013, the sampling method used in this research is purposive sampling. The number of samples in the study were 49 companies, namely the financial sector or financial companies. The test results demonstrate the audit opinion and firm age affects the audit report lag while the other independent variables have no significant effect on the audit report lag

FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN PAJAK BUMI DAN BANGUNAN P-2 (Studi pada Wajib Pajak Orang Pribadi di Kabupaten Klaten)

The purpose of this study was to investigate variables behave attitude, subjective norm, perceived behavioral control, awareness, knowledge of sanctions and services tax on taxpayer compliance behavior on Land and Building Tax in Klaten district. Respondents used in the study was an individual taxpayer in the district Klaten. Furthermore, sampling method to collect data was from 100 respondents to apply the method of purposive sampling. Multiple linear regression analysis was used to analyze research data. The test results in the study show that attitudes behave, subjective norms, perceived behavioral control, consciousness, service tax affect taxpayer behavior to obey to taxation. While knowledge of tax penalties do not affect taxpayer behavior to obey to taxation. This is because only provides insight and knowledge of the general picture that is not quite create a positive perception of taxpayers to comply with tax regulations. Furthermore, the perception created by the taxpayer is not influenced by knowledge of the tax penalties are owned by the taxpayer

PENGARUH TEKANAN ANGGARAN WAKTU TERHADAP PERILAKU DISFUNGSIONAL AUDITOR DALAM PERSPEKTIF TEORI STRESS KERJA

This study investigates how Tipe of Audit Firm, Auditor Position in audit Firm, Client Fees, Audit Programme, Auditor Participation and Last Year Actual Time Budget affect to the time budget attainability and then investigates how time budget attainability affect to the auditor dusfunctional behaviour (Reduced audit Quality Practices and Under Reporting of Time). As time budgets become less attainable, the incidence of Reduced Audit Quality Practices and Under Reporting of Time will increase. The respondent of this study are Indonesian auditors. Survey metode is used for data collecting. This study used purposive sampling to get sample. The sampel criteria is auditors who work in Big 4 audit firm on Jakarta and auditors who work in Non Big 4 audit firm on Semarang. To analyse data is used SPSS version 16. The result show that degree of time budget attainability direcly has negative effect to dysfunctional behaviour. The dysfunctional behaviour are RAQPs and URT. That is supported by statistic analysis with t-value – 0,539 for hypothesis that time budget attainability directly has negative effect to RAQPs. And t- value – 0,391 for hypothesis that time budget attainability direcly has negative effect to URT. The antecedent from time budget is directly effect time budget attainability. Its shows with the result t-value is over t-table (2,23