The Impact of moderate risk preferences on taxpayer compliance

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dc.creatorNoch, Muhamad Yamin
dc.creatorRumasukun, Mohamad Ridwan
dc.creatorPattiasina, Victor
dc.date2022-06-11
dc.date.accessioned2023-08-21T05:10:05Z
dc.date.available2023-08-21T05:10:05Z
dc.descriptionThe purpose of this study was to analyze the effect of Accrual-Based GAS Implementation, Apparatus Competence and the Role of Internal Audit on the Quality of Local Government Financial Statements with good governance as a moderating variable. This type of research is causal research. The population in this study were auditors who worked at the Financial and Development Supervisory Agency (BPKP) Representative of Papua Province, totaling 91 auditors. The method for determining the sample was by using the census method. All members of the population were used as a research sample. They were 74 auditors who acted as respondents. The data in this study are primary data with data collection techniques using a questionnaire. Hypothesis testing uses Multiple Regression Analysis and residual test for moderating variables with the help of the SPSS program. The results of this study prove that the implementation of Accrual-Based GAS has an effect on the quality of local government financial reports, apparatus competence has no effect on the quality of local government financial reports, the role of internal audit does not affect the quality of local government financial reports, good governance as a moderating variable can moderate the relationship between accrual-based GAS implementation.en-US
dc.formatapplication/pdf
dc.identifierhttps://globalresearchnetwork.us/index.php/ajebm/article/view/1165
dc.identifier.urihttp://dspace.umsida.ac.id/handle/123456789/9037
dc.languageeng
dc.publisher"GLOBAL RESEARCH NETWORK" LLC (USA)en-US
dc.relationhttps://globalresearchnetwork.us/index.php/ajebm/article/view/1165/1113
dc.rightsCopyright (c) 2022 Muhamad Yamin Noch, Mohamad Ridwan Rumasukun, Victor Pattiasinaen-US
dc.rightshttps://creativecommons.org/licenses/by/4.0en-US
dc.sourceAmerican Journal of Economics and Business Management; Vol. 5 No. 6 (2022): American Journal of Economics and Business Management; 17-30en-US
dc.source2576-5973
dc.source10.31150/ajebm.v5i6
dc.subjectUnderstanding of tax regulationsen-US
dc.subjectImplementation of the modernization systemen-US
dc.subjectTax administrationen-US
dc.subjectRisk preferencesen-US
dc.subjectTaxpayer complianceen-US
dc.titleThe Impact of moderate risk preferences on taxpayer complianceen-US
dc.typeinfo:eu-repo/semantics/article
dc.typeinfo:eu-repo/semantics/publishedVersion
dc.typePeer-reviewed Articleen-US
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