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Faktor-faktor yang memengaruhi independensi auditor: sebuah Systematic Literature Review (2001-2021) 影响审计师独立性的因素：系统文献综述（2001-2021）

Jurnal Akuntansi Aktual Pub Date : 2022-07-28 DOI: 10.17977/um004v9i22022p131

Lilis Marlina, Darwanis Darwanis, Syukriy Abdullah

{"title":"Faktor-faktor yang memengaruhi independensi auditor: sebuah Systematic Literature Review (2001-2021)","authors":"Lilis Marlina, Darwanis Darwanis, Syukriy Abdullah","doi":"10.17977/um004v9i22022p131","DOIUrl":"https://doi.org/10.17977/um004v9i22022p131","url":null,"abstract":"AbstractThis study aims to synthesize the development of empirical research on factors that affect auditor independence. This systematic literature review includes articles published in international journals indexed by Scopus between 2001 and 2021. The results show that this topic was published the most in 2009, with a total of 5 articles. Research on auditor independence is led by authors from America (48%), Australia (17%), and United Kingdom (17%). Quantitative approaches dominate the research methodology applied. The Auditing: A Journal of Practice & Theory has largest distribution of publications (29%). In various prior studies, the development of empirical research on the factors that influence auditor independence remains inconsistent, allowing for re-testing in the future.AbstrakPenelitian ini bertujuan untuk mengurai dan mensintesiskan perkembangan penelitian empiris faktor-faktor yang mempengaruhi independensi auditor. Systematic literature review ini menganalisis artikel yang terbit di jurnal internasional terindeks scopus dari 2001 hingga 2021. Hasil penelitian menunjukkan bahwa publikasi artikel terbanyak adalah pada tahun 2009 dengan jumlah 5 publikasi. Penelitian tentang independensi auditor didominasi oleh penulis yang berasal dari Amerika (48%), Australia (17%), dan Inggris (17%).Dari sisi metode, penelitian lebih didominasi oleh pendekatan kuantitatif. Sementara itu, distribusi publikasi terbanyak terdapat pada jurnal Auditing: A Journal of Practice & Theory (29%). Perkembangan hasil penelitian empiris terkait faktor-faktor yang mempengaruhi independensi auditor masih tidak konsisten pada beberapa penelitian terdahulu sehingga memungkinkan untuk dilakukan pengujian kembali di masa yang akan datang.","PeriodicalId":33151,"journal":{"name":"Jurnal Akuntansi Aktual","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44684020","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Penggelapan pajak yang dimoderasi religiusitas intrinsik 内在宗教驱动的税收黑暗

Jurnal Akuntansi Aktual Pub Date : 2022-07-28 DOI: 10.17977/um004v9i22022p086

Nathasia Priskila, Ernie Riswandari, Theresia Hesti Bwarleling

{"title":"Penggelapan pajak yang dimoderasi religiusitas intrinsik","authors":"Nathasia Priskila, Ernie Riswandari, Theresia Hesti Bwarleling","doi":"10.17977/um004v9i22022p086","DOIUrl":"https://doi.org/10.17977/um004v9i22022p086","url":null,"abstract":"Abstract This study aims to investigate the impact of money ethics and Machiavellian on tax evasion, moderated by religiousity. From the questionnaires of 70 individual taxpayers in Bogor, this study demonstrated that money ethics affect tax evasion, while Machiavellian had no influence on tax evasion. The religiousity is found to weaken the relationship between money ethics and tax evasion, indicating that tax evasion is also influenced by psychological factors. It therefore, the government needs to consider this factor to minimize tax evasion. Abstrak Penelitian ini menginvestigasi pengaruh etika uang (money ethics) dan sifat marchiavellian terhadap penggelapan pajak dengan religiusitas sebagai pemoderasi. Data dalam penelitian ini didapatkan melalui kuesioner ke 70 wajib pajak orang pribadi yang berdomisili di Bogor. Hasil penelitian menunjukkan bahwa penggelapan pajak dipengaruhi oleh money ethic, tetapi tidak dipengaruhi oleh sifat machiavellian. Religiusitas intrinsik memperlemah hubungan antara cinta uang dengan penggelapan pajak yang menandakan bahwa kepatuhan wajib pajak dipengaruhi oleh faktor yang bersifat psikologis. Dengan demikian, pemerintah perlu memperhatikan hal tersebut untuk meminimalisir penggelapan pajak.","PeriodicalId":33151,"journal":{"name":"Jurnal Akuntansi Aktual","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44608185","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Bagaimana pengaruh corporate governance terhadap praktik fraud? 公司治理如何影响欺诈行为？

Jurnal Akuntansi Aktual Pub Date : 2022-02-28 DOI: 10.17977/um004v9i12022p065

N. Nurhidayati, Fajar Hidayat

引用次数: 0

Pengaruh kejelasan sasaran anggaran, pengendalian akuntansi, dan sistem pelaporan terhadap akuntabilitas kinerja instansi pemerintah di masa pandemi covid-19 新冠肺炎大流行时政府机构的预算目标澄清、会计控制和问责制报告制度

Jurnal Akuntansi Aktual Pub Date : 2022-02-28 DOI: 10.17977/um004v9i12022p077

Indah Nur Anisa, H. Haryanto

引用次数: 3

Konflik kepentingan dan keterlibatan auditor: sebuah studi fenomenologi 利益冲突与审计师介入：一项现象学研究

Jurnal Akuntansi Aktual Pub Date : 2022-02-28 DOI: 10.17977/um004v9i12022p001

Zultilisna Djusnimar, Ruri Octari Dinata