Perspektif Akuntansi <p>Perspektif Akuntansi merupakan media publikasi di bidang akuntansi yang diterbitkan oleh&nbsp;<em>Center for Accounting Development and Research</em><em>&nbsp;</em>(CARD), Program Studi Akuntansi, Fakultas Ekonomika dan Bisnis Universias Kristen Satya Wacana. Misi Perspektif Akuntansi adalah memfasilitasi hasil-hasil studi yang dilandaskan pada pemikiran kritis, independen, dan integratif. Perspektif Akuntansi berorentasi pada hasil studi baik dalam kepentingan kontribusi empiris maupun teoretis dengan melibatkan berbagai paradigma ilmiah. Perspektif Akuntansi juga merupakan jurnal ilmiah di bidang akuntansi yang menjunjung tinggi norma moral, integritas keilmuan dan keilmiahan, serta kejujuran baik editor, <em>reviewer</em>, maupun penulis, sebagai dasar dalam proses pengelolaan editorial, maupun proses pelaksanaan publikasi artikel. Proses editorial Perspektif Akuntansi didasarkan pada tahapan <em>peer blind review</em> dengan tujuan untuk mencapai interigras keilmuan dan keilmiahan, serta menjunjung tinggi kejujuran, terutama dalam kerangka ilmiah. Oleh karena itu, Perspektif Akuntansi menetapkan panduan Etika Publikasi yang terdiri dari etika publikasi untuk editor, <em>reviewer</em>, juga penulis dalam setiap tahapan proses publikasi. Etika Publikasi ini merupakan satu kesatuan yang tidak terpisahkan dalam keseluruhan proses publikasi artikel. Dengan demikian Perspektif Akuntansi secara konsisten berkomitmen untuk menjaga etika publikasi dalam pemenuhan publikasi ilmiah yang berkualitas.</p> <p>ISSN: <a href=";1535741757&amp;1&amp;&amp;">2623-0194</a> (Print), <a href=";1535742055&amp;1&amp;&amp;">2623-0186</a> (Online)</p> <p>DOI: <a href="">//</a></p> Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana en-US Perspektif Akuntansi 2623-0194 <p><a href="" rel="license"><img style="border-width: 0;" src="" alt="Creative Commons License"></a><br>Perspektif Akuntansi is licensed under a <a href="" target="_blank" rel="license noopener">Creative Commons Attribution 4.0 International (CC BY 4.0) License</a></p> Hubungan Sistem Pengendalian Mutu Kantor Akuntan Publik dengan Etika Profesi dan Skeptisme Profesional Auditor <p>This study aims to examine the relationship between KAP Quality Control System with professional ethics and professional skepticism of auditor in carrying out the profession as a professional accountant. The research method used includes correlational research. The study population was the auditor of KAP in Indonesia, amounting to 96 respondents. The data collection technique uses primary data in the form of a questionnaire distributed online. The results of this study indicate that the Public Accountant Firm's Quality Control System has a positive relationship with professional ethics and professional skepticism of auditor. The importance of implementing the Quality Control System in KAP to be more effective in controlling quality service results and understanding professional ethics and high skepticism in carrying out professional duties for auditor. This research is expected to be a reference for public accounting firms in improving performance and creating a good work environment for auditor.</p> Cici Girik Allo Yefta Andi Kus Nugroho ##submission.copyrightStatement## 2021-10-30 2021-10-30 4 3 217 238 10.24246/persi.v4i3.p217-238 Efek Budaya Negara Terhadap Agresivitas Pajak Dengan Moderasi Persepsi Atas Korupsi: Pendekatan Multicountry <p>National culture in each country needs to be considered because it can be one of the factors of tax agressiveness. In this study several dimensions including distance of power, individualism, uncertainty and masculinity of a person can carry out acts of tax agressiveness.. However, the distance of power, individualism, uncertainty and masculinity can change when there is corruption in the country. The purpose of this study is to look at the influence of power distance, individualism, uncertainty, and masculinity by adding moderation variables, namely corruption against someone to carry out acts of tax agressiveness.. In this study the data used are secondary data, obtained from the World Bank’s Enterprise Survey (WBES) in 2006 to 2018. In analyzing these data using Multinomial Logistic Regression (MLR). This sudy confirmed that masculinity effect tax agressiveness but power distance, individualism, uncertainty not effected on tax agressiveness. Moreover, corruption has influence the relationship between masculinity and tax agressiveness.</p> Bagas Aldhian Theresia Woro Damayanti ##submission.copyrightStatement## 2021-10-30 2021-10-30 4 3 239 254 10.24246/persi.v4i3.p239-254 Efektivitas Pengendalian Internal Pemungutan Pajak Reklame pada Unit Pelayanan Pemungutan Pajak Daerah Kelapa Gading <p>The purpose of this study was to determine the tax collection systems and procedures in support of good internal control efforts at The Kelapa Gading Regional Tax Collection Service Unit. The method use din this research is qualitative research by using an ethnometodological approach to explore the understanding of the actors on their direct involvement in the advertisement tax collection process using an interpretive paradigm. The focus of this research includes the advertisement tax collection system and procedures, the elements of internal control, the components of internal control. The research data is in the form of primary data obtained through interviews, observations, and documentation. While secondary data is in the form of objectives and realization of advertisement tax revenue, various regional regulations and governor regulations. The results of this study indicate that the internal control of The Kelapa Gading Regional Tax Collection Service Unit advertisement tax collection is effective. The use of a advertisement management information system can assist employees in monitoring and knowing taxpayers who are still in areas of taxes. However, there are still some components of control that are not optimal.</p> Josua Rolamdo Ni Putu Eka Widiastuti ##submission.copyrightStatement## 2021-10-30 2021-10-30 4 3 255 276 10.24246/persi.v4i3.p255-276 Ukuran Kantor Akuntan Publik (KAP), Opini Auditor, Financial Distress, dan Pergantian Manajer pada Auditor Switching <p><em>The study aims to determine the effect of the size of Public Accounting Firm (KAP), Audit Opinion, Financial Distress, and Change of Manager in real estate and property companies listed in the Indonesia Stock Exchange (BEI) for the 2017-2019 period. The data used are secondary. The total sample&nbsp; from the observation is 123 sample obtained with the purposive sampling method. The research used logistic regression analysis techniques. The result of this research indicate that the size of the Public Accounting Firm (KAP) , Financial Distress, Change of Manager had no effect on auditor switching, and Audit Opinion affect on auditor switching</em></p> Devi Tiara Putri Nursiam Nursiam ##submission.copyrightStatement## 2021-10-30 2021-10-30 4 3 277 296 10.24246/persi.v4i3.p277-296 Fraud di Pemerintahan Analisis Meta: Studi di Indonesia <p><em>The aim of this research is to study the determinants of fraud in government sector using 8 years observation period. The purpose of this research is to examine the association between appropriateness of compensation, internal control system, organizational ethical culture, distributive justice, procedural justice, internal control compliance, organizational commitment, leadership style, law enforcement, unethical behavior, information asymmetry, pressure, opportunity, rationalization, performance accountability, regional income, e-government, internal audit, audit response, public official wages, collusion, ability to pay debt, individual morality, negative motivation, irregularities, risk assessment, control activities, monitoring, cash control systems, good governance, needs, and greed to fraud in government sector. This research accumulates and integrates existing studies using Meta Analysis techniques on 35 articles published between 2012-2019. Result of this study confirms the fraud triangle theory, as pressure, opportunity, and rationalizations are factors of fraud occurrence. Other variables that influence the fraud occurrence are the eligibility of compensation and unethical behavior. There are 17 variables that have been tested and robust to be a factor that influence fraud occurrence in government sector. This research can be used as a consideration of steps to be taken to prevent the occurrence of factors that can cause fraud in the government sector.</em></p> Natasya Febriola Haurissa Christine Novita Dewi ##submission.copyrightStatement## 2021-10-30 2021-10-30 4 3 297 319 10.24246/persi.v4i3.p297-319