This study aims to empirically explore the effect of the quality of tax services, the understanding of taxation regulations, and tax sanctions on the taxpayer compliance in the area of Tax Service Office of Pratama in the city of Banda Aceh. The data of the study were gathered from 100 taxpayers who were selected using the purposive sampling technique and then analyzed using themultiple linear regression technique. The study found that the quality of tax service, understanding taxation regulations and tax sanctions simultaneously affected significantly the taxpayer compliance. Viewed partially, the quality of tax service and tax sanction have no effect on taxpayer compliance, while the understanding of tax regulation has a significant effect on taxpayer compliance in in the area of Tax Service Office of Pratama in the city of Banda Aceh.Keywords: Tax, Service Quality, Regulatory Understanding, Sanctions, ComplianceAbstrakPenelitian ini bertujuan untuk mengetahui pengaruh kualitas pelayanan pajak, pemahaman peraturan perpajakan serta sanksi perpajakan baik secara simultan maupun secara parsial terhadap kepatuhan wajib pajak di area KPP Pratama Kota Banda Aceh. Metode analisis data yang digunakan adalah regresi linear berganda. Analisis data diawali dengan dilakukannya uji validitas data, uji reliabilitas data, uji multikolinearitas, uji heterokedastisitas uji normalitas dan ujihipotesis. Hasil penelitian menunjukkan kualitas pelayanan pajak, pemahaman peraturan perpajakan serta sanksi perpajakan secara simultan berpengaruh terhadap kepatuhan wajib pajak. Dilihat secara parsial, kualitas pelayanan pajak dan sanksi perpajakan tidak berpengaruh terhadap kepatuhan wajib pajak akan tetapi pemahaman peraturan perpajakan berpengaruh signifikan terhadap kepatuhan wajib pajak di area KPP pratama Kota Banda Aceh.Kata Kunci:

The objective of this study is to test the influence of free cash flow, operating cash flow, managerial ownership, financial leverage, and firm size on earnings management at manufacturing firms listed in the Indonesian Stock Exchange (IDX) from 2012 to 2016. The study was aimed to testseveral hypotheses. The sample was selected by using purposive sampling technique, resulting in 106 sampled firms. The data were obtained from firms' annual report and analyzed by using panel data regression. The study results showed that the free cash flow and operating cash flow as the independent variables with financial leverage as the control variable influenced the earnings management, while managerial ownership withfirm size as control variable did not influence the earnings management.

This study examines the role of religious knowledge and activity in dealing with academic dishonesty. Furthermore, we investigate whether the locus of control and personality strengthen the relationship between religious knowledge and activity and academic dishonesty. The study investigates 235 respondents from accounting and medical undergraduate students of Syiah Kuala University, the largest university in Aceh Province, Indonesia. They are prospective accountants, auditors, and doctors. The sample is determined by using a random sampling technique, where all students have the opportunity to fill out the online questionnaire provided through Google form. The questionnaire can be accessed in 2 months, June-August 2019. Respondents are directed to answer 97 questions divided into five specific sections of the variables. Respondents must complete each section before going to the next section and unable to change the previous section's answers. To test the hypothesis, we employ path analysis. The results show that religious knowledge is the main predictor in dealing with academic dishonesty and the basis for building the character of the students. Locus of control strengthens the effect of religious knowledge on academic dishonesty, but personality does not.

This study aims to examine the effect of the internal control systems, information technology, human resource quality and organizational commitment on the quality of financial reports on the work unit in the Ministry of Religious Affairs of North Aceh Regency either simultaneously or partially. The population of this study is all work unit in the Ministry of Religious Affairs of North Aceh Regency as many as 53 work units. The type of investigation conducted is causal study, with the time used in data collection is cross-sectional, and the analysis unit is organizational. Sources of data used are primary data, obtained through the distribution of questionnaires to KPA and Preparer of financial reports as respondents. Data analysis technique in testing the hypothesis of this study using multiple linear regression analysis technique is a statistical technique used to test the influence between two or more variables and to see the effect of partial and simultaneous. The result of the research shows that internal control system, information technology, human resource quality and organizational commitment have effect on financial report quality at satker in Ministry of Religious Affairs of North Aceh Regency either simultaneously or partially. AbstrakPenelitian ini bertujuan untuk menguji pengaruh sistem pengendalian intern, teknologi informasi, kualitas sumber daya manusia dan komitmen organisasi terhadap kualitas laporan keuangan pada satker di lingkungan Kementerian Agama Kabupaten Aceh Utara baik secara simultan maupun parsial. Populasi penelitian ini adalah seluruh satker di lingkungan Kementerian Agama Kabupaten Aceh Utara sebanyak 53 satker. Adapun jenis investigasi yang dilakukan adalah jenis studi kausalitas (causal study), dengan waktu yang digunakan dalam pengumpulan data adalah cross-sectional, danunit analisis adalah organisasional. Sumber data yang digunakan adalah data primer, yang diperoleh melalui penyebaran kuesioner kepada KPA dan penyusun laporan keuangan selaku responden. Teknik analisis data dalam menguji hipotesis penelitian ini menggunakan teknik analisis regresi linier berganda yang merupakan teknik statistik yang digunakan untuk menguji pengaruh antara dua atau lebih variabel dan untuk melihat pengaruh secara parsial dan simultan. Hasil penelitian menunjukkan bahwa bahwa sistem pengendalian intern, teknologi informasi, kualitas sumber daya manusia dan komitmen organisasi berpengaruh secara bersama-sama terhadap kualitas laporan keuangan pada satker di lingkungan Kementerian Agama Kabupaten Aceh Utara baik secara simultan maupun parsial.Kata Kunci: Sistem pengendalian intern, teknologi informasi, kualitas sumber daya manusia komitmen organisasi dan kualitas laporan keuangan

This study is aimed at examining the effects of auditor's attitude towards professional skepticism, the competence of audit evidence, and the pressure of time on the detection of fraud in the Bener Meriah Inspectorate Office. The data of the study were collected by distributing questionnaires to all 39 auditors/inspectors of the Inspectorate of Bener Meriah and then analyzed using the multiple regression technique. The study found that: (1) the auditor's attitude toward professional skepticism, the competence of audit evidence, and the time pressures simultaneously and significantly affected the detection of fraud,(2) the auditor's attitude toward professional skepticism positively affected the fraud detection, (3) the competence of audit evidence positively affected the fraud detection,and (4) the time pressures negatively affected the detection of fraud.Keywords: the auditor's attitude, professional skepticism, competence of the audit evidence, time pressure fraud detection. Abstrak Penelitian ini bertujuan untuk menguji pengaruh sikap skeptisme profesional auditor, kompetensi bukti audit dan tekanan waktu secara bersama-sama terhadap pendeteksian kecurangan pada Inspektorat Kabupaten Bener Meriah. Penelitian ini merupakan penelitian pengujian hipotesis dengan sumber data yang dikumpulkan dengan kuesioner dan dianalisis dengan menggunakan analisis regresi berganda. Populasi dalam penelitian ini adalah seluruh auditor/pemeriksa di Inspektorat Kabupaten Bener Meriah, dengan responden berjumlah 39 aparatur yang bekerja pada Inspektorat Kabupaten Bener Meriah. Hasil penelitian menunjukkan bahwa: (1) sikap skeptisme profesional auditor, kompetensi bukti audit dan tekanan waktu secara simultan berpengaruh signifikan terhadap pendeteksian kecurangan; (2) sikap skeptisme profesional auditor berpengaruh positif terhadap pendeteksian kecurangan; (3) kompetensi bukti audit berpengaruh positif terhadap pendeteksian kecurangan, dan (4) tekanan waktu berpengaruh negatif terhadap pendeteksian kecurangan.Kata kunci: sikap skeptisme profesional auditor, kompetensi bukti audit, tekanan waktu, dan pendeteksian kecurangan