PENGUJIAN KERANGKA RELIABILITAS AUDITOR DENGAN MENGGUNAKAN PERSEPSI PETUGAS PAJAK

SANDY, Sofivan Aries and FAISAL, Faisal (2015) PENGUJIAN KERANGKA RELIABILITAS AUDITOR DENGAN MENGGUNAKAN PERSEPSI PETUGAS PAJAK. Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

This study aims to test the auditor reliability framework using tax officer’s perceptions. This study refers to the previous study conducted by DeZoort, Holt, and Taylor (2012) which using lender’s judgments to test the auditor reliability framework. This study using 113 tax officers as the research sample. Tax officer was choosed because they can represent the stakeholder’s concern of the company’s financial statement. To test the hypothesis, this study using SEM analysis with Bollen-Stine bootstrap procedure due multivariate non-normality data. The results of this study show that auditor integrity directly affecting tax officer’s assesments of auditor expertise, independence, and objectivity, and also show that auditor independence directly affecting tax officer’s assesments of auditor objectivity. The results also show that auditor objectivity directly affecting tax officer’s assesments of auditor reliability. Beside that, this study also find insignificant relationship between auditor expertise to auditor objectivity.

Item Type:Thesis (Undergraduate)
Additional Information:auditor reliability framework, integrity, expertise, independence, objectivity, reliability, tax officer, financial statement, structural equation modeling.
Uncontrolled Keywords:auditor reliability framework, integrity, expertise, independence, objectivity, reliability, tax officer, financial statement, structural equation modeling.
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:45460
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:16 Apr 2015 10:43
Last Modified:16 Apr 2015 10:43

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