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All Journal JURNAL AKUNTANSI DAN BISNIS Jurnal Ekonomi Bisnis dan Kewirausahaan
Edy Susanto
Universitas Sains Dan Teknologi Komputer
Economics, Econometrics & Finance Other

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PERAN MEDIASI AUDIT TENURE ANTARA UMUR PERUSAHAAN, UKURAN PERUSAHAAN TERHADAP AUDIT DELAY: PERAN MEDIASI AUDIT TENURE ANTARA UMUR PERUSAHAAN, UKURAN PERUSAHAAN TERHADAP AUDIT DELAY Bambang Widjanarko Susilo; Edy Susanto; Ayu Miranti Kusumaningrum; Febryantahanuji Febryantahanuji; Zahra Dinul Khaq; Galuh Aditya; Risma Nurhapsari
Jurnal Akuntansi dan Bisnis Vol. 4 No. 2 (2024): Oktober 2024 : Jurnal Akuntansi dan Bisnis (AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v4i2.787

Abstract

The purpose of the study is to determine and test whether partially the size of the company, the age of the company, is significant to the audit tenure and audit delay and also to test whether the audit tenure is able to mediate the effect of reducing the effect of the relationship between company size, company age and audit delay. Secondary quantitative financial statements of 48 Indonesia Stock Exchange companies in the property and real estate sector. Samples were obtained by 48 companies by purposive sampling. Analysis with path analysis software SPSS v24. The company's age results are the only significant variable to audit delay. While audit tenure, partial company size is not significant to audit delay, and audit tenure cannot increase influence as an intervening variable.
Systematic Literature Review: Inkonsistensi Pengaruh Sosialisasi Pajak dan Konsistensi Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Syaifudin Syaifudin; Kasih Purwantini; Edy Susanto; Ayu Miranti Kusumaningrum
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol. 3 No. 4 (2026): Agustus : Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBER)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/864w3668

Abstract

This study compares the effect of tax socialization and tax punishments on taxpayer compliance based on five empirical studies from distinct locations in Indonesia. The analysis shows considerable inconsistencies in the results. Some research demonstrated a beneficial effect on tax compliance of taxpayers with respect to tax socialization, some showed no meaningful effect. With regard to tax sanctions, most of the research revealed a considerable positive effect, although one study argued that sanctions had no effect since internal tax payer awareness was dominant. Additional studies support the idea that the connection between these two variables is not simple. Effectiveness of socialization and penalties is very dependent on contextual factors, such as respondent characteristics, geographic location, and perceptions of fairness. The most important internal factor found to promote voluntary compliance is taxpayer awareness. The comparison ends with the conclusion that there is no universally effective method for all regions. Holistic approach to promote tax compliance in Indonesia includes innovative socializing, firm and fair implementation of penalty, and continual enhancement of taxpayer knowledge
Co-Authors Ayu Miranti Kusumaningrum Bambang Widjanarko Susilo Febryantahanuji Febryantahanuji Galuh Aditya Kasih Purwantini Risma Nurhapsari Syaifudin Syaifudin Zahra Dinul Khaq