Jurnal Stagflasi : Ekonomi, Manajemen dan Akuntansi

Literature Review of Analysis of The Reputation of Public Accounting Firms as Influenced by The Quality of Audit Results, Ethics, Integrity, and Auditor Experience

Nanditya Andini, Cris Kuntadi, Rachmat Pramukty — Thu, 23 Jan 2025 00:00:00 +0000

Literature Review article Analyzing the Reputation of Public Accounting Firms Affected by the Quality of Audit Results, Ethics, Integrity, and Audit Experience is a scientific article that builds research hypotheses between variables used in further research. The method of writing this Literature Review article is to use the library research method, which is sourced from online media such as Google Scholar and other academic online media. The results of this literature review article are: 1) The Quality of Audit Results affects the Reputation of the Public Accounting Firm; 2) Ethics affects the reputation of the Public Accounting Firm; 3) Integrity affects the reputation of the Public Accounting Firm; and 4) Auditor experience affects the reputation of the Public Accounting Firm.

Literature Review of Capital Intensity , Leverage , and Liquidity With Profitability as Moderating Variables on Tax Aggressiveness

Cris Kuntadi, Syahdilla Aulia Rahman, Rachmat Pramukty — Thu, 23 Jan 2025 00:00:00 +0000

Taxes have long been one of the requirements for realizing national development. From these taxes, facilities, means, and other objects are built as access to facilitate sustainable economic development. The results obtained from taxes will be used as well as possible for the welfare of the people. Tax revenues can run optimally if all people pay taxes. However, in reality there are many factors that motivate someone to understand their obligations in paying taxes. The purpose of writing this article is to analyze and examine the effect of capital intensity, leverage, and liquidity on tax aggressiveness with profitability as a moderating variable . The method used in this literature review is the library research method sourced from online media such as Google Scholar, Mendeley, and literature studies. The results obtained from this literature review article are: 1) capital intensity has a positive effect on tax aggressiveness. 2) leverage has a positive effect on tax aggressiveness. 3) liquidity has a negative effect on tax aggressiveness; 4) profitability can moderate the effect of capital intensity, leverage, and liquidity on tax aggressiveness.

Literature Review of The Influence of Tax Service Quality and Tax System Modernization on Taxpayer Compliance By Moderating On Taxpayer Satisfaction

Thu, 23 Jan 2025 00:00:00 +0000

Previous research or relevant research is very important in a research or scientific article. Previous research or relevant research serves to strengthen the theory and phenomenon of the relationship or influence between variables. This article reviews the factors that influence taxpayer compliance, namely the quality of tax services and modernization of the tax system and tests the role of taxpayer satisfaction as a moderating variable in a tax accounting literature study. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The results of this literature review article are: 1) The quality of tax services affects taxpayer compliance; 2) System modernization affects taxpayer compliance; 3) Taxpayer satisfaction strengthens the influence of the quality of tax services on taxpayer compliance; 4) Taxpayer satisfaction strengthens the influence of tax system modernization on taxpayer compliance.

Influence of Financial Management Competencies on Small Medium Enterprise Creation in Awka South Local Government Area

Samuel Ogbara, Chinedu Chukwunwa — Thu, 03 Apr 2025 00:00:00 +0000

This paper examined the influence of financial management competencies on small medium enterprise creation in Awka South Local Government Area. The paper used descriptive research design with population of 1453 of owners and employees in SMEs in Anambra State. The study adopted Taro Yamane’s formula to determine a sample size of 314. Direct method of data collection was in data collection. Chi-square analysis was used to test the hypothesis of the study at 5% level of significant. The study showed that financial management help SMEs to develop the ability to determine profit of a particular period, prepare sales, cash and production budget, and keep accurate financial records. The study recommended that entrepreneurs should endeavour to go for financial management as this help them to develop the ability to determine profit of a particular period.

Exploring the Role of Female Auditors in Audit Judgement

Ni Gusti Ayu Ellsa Damayanti, Muhammad Ansar — Sat, 19 Apr 2025 00:00:00 +0000

This study is to determine the Role of Female Auditors in Audit Judgment at the Inspectorate of Central Sulawesi Province. This type of research is qualitative with a phenomenological approach. The data collection techniques used were direct interviews and documentation, with a total of 7 sources. The data analysis technique in this research is an interactive analysis model with stages, namely Data Collection, Data Reduction, Data Presentation, Conclusion Drawing, and Theory Relevance. Audit Experience, Audit when Planning, Task Complexity are the main indicators in the Role of Female Auditors in Audit Judgment. The results of this study indicate that experience is very important in audit judgment, task complexity is given to auditors who are considered to have more experience in their fields, the tasks of female auditors when planning have no difference or are equivalent to male auditors, and there is no specific role by female auditors in audit judgment so that the tasks assigned to auditors are not influenced by gender but rather by the abilities and experience of the auditors themselves.

Employee Performance from a Behavioral Accounting Perspective

Sat, 26 Apr 2025 00:00:00 +0000

This study aims to examine in deepth the application of behavioral accounting performance performance measurement in Talise Valangguni Village. This research can provide information on how good performance in an organization within the scope of behavioral accounting. The research method used is a qualitative research method with a descriptive approach. Data collection using the interview method. The results showed that the application of behavioral accounting was not fully good. Performance measurement uses indicators of work quality; work quantity; timeliness; effectiveness and independence.