PENGARUH TINDAKAN SUPERVISI DAN MOTIVASI KERJA TERHADAP KEPUASAN KERJA AUDITOR

This study entitled Effects of Measures for Supervision and Work Motivation Job Satisfaction Auditor (Empirical Study on the Audit Board of the Republic of Indonesia Representative Jambi Province). The purpose of this study was (1) to provide empirical evidence of the effect of partially between measures of supervision on job satisfaction of the Supreme Audit Agency (BPK) RI Representative Jambi Province (2) to provide empirical evidence of the effect of partially between work motivation on job satisfaction of auditors Agency (BPK) RI Representative Jambi Province (3) to provide empirical evidence of the simultaneous influence between action supervision and motivation on job satisfaction of the Supreme Audit Agency (BPK) RI Representative Jambi Province.. (1) supervision actions have a significant effect on auditor job satisfaction (2) work motivation does not have a significant effect on auditor job satisfaction (3) supervision actions and work motivation simultaneously have a significant effect on auditor job satisfaction (4) the magnitude of the effect of actions supervision and work motivation with job satisfaction of 36.5%, while the remaining 63.5% is influenced or explained by other variables not included in this research model. So it can be said to have a very strong cohesion coefficients

Pengaruh Agresivitas Penghindaran Pajak, Kompleksitas Operasi Perusahaan, Audit Fee, dan Financial Distress terhadap Audit Report Lag

Latar Belakang: Keandalan dan relevansi informasi yang terdapat dalam laporan keuangan merupakan hal yang sangat penting. Audit atas laporan keuangan dilakukan untuk menjaga kedua hal tersebut. Keterlambatan penyampaian laporan keuangan auditan dapat menyebabkan informasi yang dihasilkan dalam laporan keuangan kehilangan kemampuannya untuk mempengaruhi keputusan pengguna laporan keuangan.Tujuan: Penelitian ini dilakukan dengan tujuan untuk menguji pengaruh agresivitas penghindaran pajak, kompleksitas operasi perusahaan, audit fee dan kondisi keuangan perusahaan (financial distress) terhadap keterlambatan pelaporan laporan keuangan auditan (audit report lag).Metode Penelitian: Penelitian ini dilakukan di perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia dari tahun 2017 sampai dengan Tahun 2021. Terdapat 45 perusahaan pertambangan dengan pengamatan selama 5 tahun, sehingga jumlah sampel akhir adalah sebanyak 225 tahun pengamatan. Sampel dianalisis dengan menggunakan regresi data panel, dengan bantuan alat bantu olah data, Eviews.Hasil Penelitian: Hasil pengujian hipotesis dengan menggunakan analisis data panel ditemukan bahwa agresivitas penghindaran pajak dan kompleksitas operasi perusahaan berpengaruh secara positif dan signifikan terhadap audit report lag. Ditemukan juga bahwa terdapat pengaruh negatif dan signifikan dari variabel audit fee terhadap audit report lag. Terakhir, ditemukan juga bahwa keterlambatan pelaporan keuangan auditan tidak dipengaruhi oleh kondisi keuangan perusahaan.Keaslian/Kebaruan Penelitian: Penelitian ini adalah hasil dari pengembangan penelitian sebelumnya yang dikaji ulang pada perusahaan BEI dengan menggunakan data panel

Influence of Audit Committee, Auditor Industry Specialization, and Audit Tenure on Audit Report Lag

This study examines the effect of audit committees, industry specialization auditors, and audit tenure on audit report lag with debt to equity ratio and KAP reputation as control variables. The type of data used in this study is secondary data in the form of the company's annual report. The population in this study are companies listed on the IDX in the 2018-2020 LQ45 index. The sampling method used was purposive sampling and obtained as many as 33 companies. The study results stated that the audit committee had a significant negative effect on audit report lag, industry specialization auditors had a significant positive effect on audit report lag, and audit tenure had no significant negative effect on audit report lag. Limitations in this study are the limitations of the sample and the method used. Future research is expected to be able to examine audit report lag from other perspectives, for example, in terms of auditor or client behavior.This study examines the effect of audit committees, industry specialization auditors, and audit tenure on audit report lag with debt to equity ratio and KAP reputation as control variables. The type of data used in this study is secondary data in the form of the company's annual report. The population in this study are companies listed on the IDX in the 2018-2020 LQ45 index. The sampling method used was purposive sampling and obtained as many as 33 companies. The study results stated that the audit committee had a significant negative effect on audit report lag, industry specialization auditors had a significant positive effect on audit report lag, and audit tenure had no significant negative effect on audit report lag. Limitations in this study are the limitations of the sample and the method used. Future research is expected to be able to examine audit report lag from other perspectives, for example, in terms of auditor or client behavio

DOES FINANCIAL DISTRESS HAS AN EFFECTS ON AUDIT REPORT LAG? (STUDY ON MANUFACTURING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE)

This study aims to examine the effect of financial distress on audit report lag and how the size of CPA Firm moderate the effect between financial distress and audit report lag. This study was held at manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The final sample there were 318 observations, with a purposive sampling method. The variable financial distress is measured by the Altman Z Score proxy, which is the best model for measuring the state of financial distress being experienced by the company. The size of CPA Firm is measured by dummy variables, given a value of 1 if it is a Big Four CPA Firm and 0 if it is not a Big Four CPA Firm. This study use multiple linear regression to analyze the data. Based on the results of the analysis found that financial distress has negative and significant effect on audit report lag. It means that the smaller the Z Score of a company (which means the company is experiencing financial distress), the longer the financial statement audit process will be. This negative relationship between financial distress is strengthened by the size of CPA Firm

Improving Taxpayer Compliance Through Behavioral Approach

This research will be conducted to find out more about taxpayer compliance in terms of a behavioral approach using the Theory of Planned Behavior (TPB) using three indicators, namely attitudes towards behavior, subjective norms, and behavioral control. The data used is primary data obtained directly from individual taxpayers in the KPP Madya Palembang as respondents by using questionnaires distributed to 130 respondents. The sampling technique used is non-probability sampling with purposive sampling method. The results showed that there was a significant influence partially or simultaneously on attitudes, behavior, subjective norms, and behavioral contro

Factors influencing agent’s retention in insurance industry: survey of ING Public Takaful Ehsan / Nur Izzati Mohd Isa and Noor Khamisah Lailah Abdul Wahed

Recently, life insurance industry has been suffering high rate of retention of the agents’ therefore this research has been conducted to study the factors influencing agents’ retention in insurance industry in Malaysia, which focused on ING PUBLIC Takaful Ehsan Berhad. As the roles of insurance agent itself seriously important to insurance companies, therefore, they must retain their agents as much as possible. This research is aims to explore the relationship between training and development, working condition and remuneration with the retention of agents mainly in ING PUBLIC Takaful Ehsan Berhad. To examine this research, there are three factors that influencing retention of agents which are training and development, working condition and remuneration. The purpose or objective of this research is to identify the relationship among these factors that can influence retention of agents. The respondents are from the agents of ING PUBLIC Takaful Ehsan. 100 questionnaires had been distributed among them. The finding shows that training and development is the most influence factors that influencing agents’ retention, followed by working condition. For the remuneration, it shows a weak relationship with agents’ retention. So that, insurance company must make improvement on the factors that influencing their agents’ retention especially the training and development program

Utilization of E-Commerce and Digital Marketing to Increase Value Added Products for MSMEs and Home Businesses in Kerinjing Village

This community service aims to help business actors, both MSMEs and home-based businesses in Kerinjing Village, in the use of E-Commerce and Digital Marketing in order to increase the added value of a product. In the face of increasingly difficult business competition, especially in this COVID-19 pandemic situation, business players need a creative and innovative idea in marketing their products, so that their business can survive. Therefore, this service activity is carried out to provide assistance and training to business players in Kerinjing Village in utilizing E-Commerce and Digital Marketing. Service activities are carried out starting from the introduction and providing an understanding of E-Commerce and Digital Marketing, followed by training on the use of E-Commerce where results of the activities will be monitored and evaluated further. This Community Service activity was attended by 35 participants, consisting of business players and MSMEs in Kerinjing Village

EARNINGS MANAGEMENT AND ITS DETERMINANT (STUDY OF LISTED COMPANIES ON INDONESIA STOCK EXCHANGE)

The study aims to identify the determinant factors that affecting earning management practices of companies. We used firm size, age, leverage (DER) and profitability (ROA) as independent variables in term of earnings management detection. There were 344 listed companies in Indonesian Stock Exchange at the year of 2017 and 2018, thus there were 688 observed companies as samples. Purposive sampling and multiple regression were employed as sampling and analysis method, respectively. The results show that firm size, age and ROA have a significant effect toward earnings management, whilst DER has no significant effect towards earning management. In addition, earnings management detection provides information to investors and potential investors in decision making process