Pengaruh nilai pabean, kompetensi, religiusitas, dan kekayaan auditor terhadap nilai temuan audit kepabeanan = Effect of customs value competency religiosity and wealth on customs audit finding / Teguh Setiyono
Teguh Setiyono;
Fitriany, supervisor; Soemarso Slamet Rahardjo, examiner; Siti Nuryanah, examiner
([Publisher not identified]
, 2016)
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ABSTRAK Penelitian bertujuan untuk menganalisis faktor-faktor yang mempengaruhinilai temuan audit kepabeanan yang dilakukan oleh Direktorat Jenderal Bea danCukai (DJBC). Faktor yang mempengaruhi nilai temuan dibedakan menjadi dua,faktor wajib pajak (nilai pabean) dan faktor auditornya (pendidikan, pengalaman,religiusitas, dan kekayaan). Berdasarkan 378 sampel laporan hasil audit (LHA),penelitian menyimpulkan nilai pabean, pendidikan, pengalaman, dan religiusitasauditor berpengaruh terhadap nilai temuan audit. Pengalaman auditormemperlemah pengaruh nilai pabean terhadap nilai temuan sedangkan religiusitasmemperkuat pengaruh tersebut. ABSTRACT The purpose of this research is to analyze factors affecting customs auditfindings conducted by Directorate General of Customs and Excise (DGCE). Thosefactors devided into two categories, taxpayer factor (customs value) and auditorfactors (education, experience, religiousity, and wealth). Based on 378 sampledata, research concluded that customs value, education, experience, andreligiousity significantly affect customs audit finding. Auditor experience weakeneffect of customs value to customs audit finding while religiousity strengthen thateffect. |
 T46269-Teguh Setiyono.pdf :: Unduh T46269-Teguh Setiyono.pdf :: Unduh
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| No. Panggil : | T46269 |
| Entri utama-Nama orang : | |
| Entri tambahan-Nama orang : | |
| Entri tambahan-Nama badan : | |
| Subjek : | |
| Penerbitan : | [Place of publication not identified]: [Publisher not identified], 2016 |
| Program Studi : |
| Bahasa : | ind |
| Sumber Pengatalogan : | LibUI ind rda |
| Tipe Konten : | text |
| Tipe Media : | unmediated ; computer |
| Tipe Carrier : | volume ; online resource |
| Deskripsi Fisik : | viii, 120 pages : illustration ; 28 cm + appendix |
| Naskah Ringkas : | |
| Lembaga Pemilik : | Universitas Indonesia |
| Lokasi : | Perpustakaan UI, Lantai 3 |
| No. Panggil | No. Barkod | Ketersediaan |
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| T46269 | 15-17-716951604 | TERSEDIA |
| Ulasan: |
| Tidak ada ulasan pada koleksi ini: 20432397 |
