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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Dhana
Fitrini Mansur
University of Jambi
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Effect of Auditor Reputation, Audit Fees, and Audit Tenure on Audit Delay, with Financial Distress as a Moderating Variable, in Manufacturing Companies Listed on the Indonesia Stock Exchange Ego Salman; Afrizal Afrizal; Fitrini Mansur
Dhana Vol. 3 No. 2 (2026): DHANA - JUNE
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/j1hzck16

Abstract

This study aims to examine the effect of auditor reputation, audit fees, and audit tenure on audit delay with financial distress as a moderator. The sample consists of 99 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2023–2025 period, with a total of 297 observations after removing 9 outliers. The analysis used Partial Least Square (PLS) with SmartPLS 4.0. The results show that auditor reputation, audit fees, and audit tenure have a significant negative effect on audit delay. Big 4 accounting firms complete audits 11.2 days faster, a 1-unit increase in Ln_Fee decreases the delay by 6.8 days, and an additional 1-year tenure decreases the delay by 2.1 days. Financial distress, proxied by the Altman Z-Score, is proven to moderate these three relationships. The advantages of Big 4 firms, high fees, and long tenure are greater in healthy companies and weaken in distressed companies because auditors become more conservative. The model has R² = 0.486, Q² = 0.461, and SRMR = 0.051. Practical implications: Regulators need to consider tiered deadlines for distressed issuers, public accounting firms need to implement risk-based pricing, and issuers should improve their financial health before turning to the Big 4.
EXAMINING THE INFLUENCE OF TAXPAYER KNOWLEDGE, TAXPAYER AWARENESS, AND TAX SANCTIONS ON TAX COMPLIANCE AMONG MSMES IN JAMBI CITY Yakub Adriansyah; Fitrini Mansur; Fredy Olimsar
Jurnal Maneksi Vol. 15 No. 3 (2026): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i3.3944

Abstract

Introduction: This research examines the impact of taxpayer awareness, taxpayer knowledge, and tax penalties on taxpayer compliance among Jambi City's MSMEs.Methods: This research uses two types of variables used in this research: independent and dependent. The dependent variable here is taxpayer compliance, whereas the independent variables are taxpayer awareness, knowledge, and tax penalties. The researchers used random sampling and stratified proportional random sampling to select the sample. Distributing questionnaires to 100 MSME respondents in Jambi City enabled data collection of data. Using a descriptive analytical method, this research employed quantitative data. This study used SPSS version 27 for hypothesis testing and descriptive statistics for data analysis. SPSS is a software package for the social sciences.Results: The results show that MSMEs in Jambi City are more likely to comply with tax regulations when taxpayer education increases, taxpayer awareness increases, and penalties for noncompliance increase.Our research shows that taxpayer education, taxpayer awareness, and the threat of financial penalties significantly affect taxpayer compliance, especially among Jambi City's MSMEs. In order to increase taxpayer compliance, it is suggested that ongoing, informative, and convincing tax education and outreach initiatives be strengthened, and that tax punishments be applied fairly and consistently. Keywords: Taxpayer Compliance; Taxpayer Knowledge; Taxpayer
Co-Authors Afrizal Afrizal Ego Salman Fredy Olimsar Yakub Adriansyah