Pengaruh kriteria penentuan objek audit perusahaan di kawasan berikat terhadap pengamanan penerimaan negara

DETAIL KOLEKSI

Pengaruh kriteria penentuan objek audit perusahaan di kawasan berikat terhadap pengamanan penerimaan negara

Oleh : Ginda Sitorus

Info Katalog

Nomor Panggil : 2018_TA_AK_023164579

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2018

Pembimbing 1 : Deni Darmawati

Subyek : Auditing;Operational definition of variables and measurements

Kata Kunci : criteria, facility import, profile of importer, audit records, tarif classification

Status Posting : Published

Status : Lengkap

File Repositori

No.	Nama File	Hal.
1.	2018_TA_Ak_023164579_Halaman-judul.pdf	18
2.	2018_TA_Ak_023164579_Bab-1.pdf	14
3.	2018_TA_Ak_023164579_Bab-2.pdf
4.	2018_TA_Ak_023164579_Bab-3.pdf
5.	2018_TA_Ak_023164579_Bab-4.pdf
6.	2018_TA_Ak_023164579_Bab-5.pdf
7.	2018_TA_Ak_023164579_Daftar-pustaka.pdf
8.	2018_TA_Ak_023164579_Lampiran.pdf

Abstrak
Abstract

P enelitian ini bertujuan untuk menganalisis pengaruh kriteria penentuan objek audit berupa nilai fasilitas, profil importir, riwayat audit, tarif bea masuk dan frekuensi impor terhadap pengamanan penerimaan negara. Data yang digunakan merupakan data sekunder berupa laporan hasil audit perusahaan di kawasan berikat yang terdapat di Direktorat Audit Kepabeanan dan Cukai DJBC.Penelitian ini adalah penelitian kuantitatif dengan pengujian data dilakukan dengan cara analisis regresi berganda. Sebanyak 91 sampel yang berasal dari 173 laporan hasil audit perusahaan di kawasan berikat dengan periode pengamatan selama 3 tahun yaitu 2015-2017, dipilih dengan metode purposive sampling.Hasil penelitian ini menunjukkan bahwa variabel nilai fasilitas dan profil importir berpengaruh positif dan signifikan terhadap pengamanan penerimaan negara, sedangkan variabel riwayat audit, tarif bea masuk, dan frekuensi impor tidak memiliki pengaruh terhadap pengamanan penerimaan negara.

T his research aims to analyze the influence of criteria of audit object selection for bonded zone companies in securing the state revenue. The criteria are facility import, profile of importer, audit records, tariff classification of imported goods and volume of importations. Data in the current research were secondary data obtained from audit results of bonded zone companies in Directorate of Customs and Excise Audit of the Directorate General of Customs and Excise (DJBC).This research is conducted by quantitative research approaches. Total of 91 samples from 173 audit results with 3-year observation period of 2015-2017 were selected by purposive sampling method. Analysis method that used to test the hypothesis in this research is multiple regression analysis.Results indicated that facility import and profile of importer, individually, had positive and significant influence in securing the state revenue. Meanwhile audit records, tariff classification of imported goods and volume of importation were shown to not have significant effect in securing the state revenue.