Peran kompleksitas tugas dalam hubungan kompetensi, independensi, dan etika pemeriksa pajak dengan kualitas hasil pemeriksaan
Susi Dwi Mulyani;
Heru Purnomo
(Fakultas Ekonomis dan Bisnis UIN Syarif Hidayatullah, 2019)
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ABSTRACT The objective of this study empirically analyzes the influence of Competence, Independence, and Tax Auditor Ethic to Tax Audit Quality with Task Complexity as Moderating Variable. This research uses primary data. The population of respondends in this research is tax auditors who worked on Madya Tax Office in Region of Jakarta with minimal work experience is one year. Primary data collection method used is questionnaire method. The data are analyzed by Moderated Regression. The results show that Independence and Tax Auditor Ethic have a positive impact on the Tax Audit Quality while Competence and Task Complexity have no impact on the Tax Audit Quality. The results also show that Task Complexity can weaken the influence of Independence on the Tax Audit Quality but Task Complexity cannot moderate the influence Competence and Tax Auditor Ethic on the Tax Audit Quality. |
No. Panggil : | 650 ESENSI 9:1 (2019) |
Entri utama-Nama orang : | |
Entri tambahan-Nama orang : | |
Subjek : | |
Penerbitan : | Jakarta: Fakultas Ekonomis dan Bisnis UIN Syarif Hidayatullah, 2019 |
Sumber Pengatalogan : | LibUI ind rda |
ISSN : | 20872038 |
Majalah/Jurnal : | ESENSI: Jurnal Bisnis dan Manajemen |
Volume : | Vol. 9, No. 1, Tahun 2019: Hal. 109-118 |
Tipe Konten : | text |
Tipe Media : | unmediated |
Tipe Carrier : | volume |
Akses Elektronik : | http://journal.uinjkt.ac.id/index.php/esensi/article/view/13146 |
Institusi Pemilik : | Universitas Indonesia |
Lokasi : | Perpustakaan UI, Lantai 4, R. Koleksi Jurnal |
No. Panggil | No. Barkod | Ketersediaan |
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650 ESENSI 9:1 (2019) | 03-20-251373087 | TERSEDIA |
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Tidak ada ulasan pada koleksi ini: 20502926 |