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This Author published in this journals
All Journal Ilomata International Journal of Tax and Accounting Indonesian Journal of Taxation and Accounting
Rahmah Yulianti
Fakultas Ekonomi Universitas Serambi Mekkah
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Internal Audit Size and Financial Reporting Quality: The Moderating Role of Audit Committee Size Rahmah Yulianti; Eliana; Khairuna; Juwita; Kasmaniar; Ulfia
Indonesian Journal of Taxation and Accounting Vol 4, No 3 (2026): September 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i3.1307

Abstract

Purpose – This study examines the association between internal audit size and an accrual-based financial reporting quality proxy and tests whether audit committee size moderates this association among financial-sector companies listed on the Indonesia Stock Exchange (IDX). Methods – Using annual reports and audited financial statements, the study analyzes 95 financial-sector companies listed on the IDX during 2021–2025, yielding 475 firm-year observations. Internal audit size is measured by the number of internal audit personnel and audit committee size by the number of committee members. The dependent variable is 1 − |DA|, where DA is discretionary accruals estimated using the Modified Jones Model. The analysis uses the Common Effect Model with mean-centered interaction terms and firm-clustered covariance. Findings – Internal audit size is positively associated with the accrual-based financial reporting quality proxy (β = 0.067829; p < 0.001), as is audit committee size (β = 0.059631; p < 0.001). Their interaction is negative and insignificant (β = −0.000508; p = 0.9351). Research Implications – The results concern numerical governance size and an accrual-based reporting measure and should not be interpreted as evidence of governance effectiveness or causality. Originality – The study provides context-specific evidence on separate size associations and the absence of detectable size-based moderation in Indonesian financial-sector companies.
Associations of Tax Knowledge, Tax Socialization, and Tax Regulation with MSME Taxpayer Compliance: A Cross-Sectional Survey in Banda Aceh Rahmah Yulianti; Maisur; Meutia Handayani; Agustina; Hafid Maksum; Anwar
Ilomata International Journal of Tax and Accounting Vol. 7 No. 4 (2026): October 2026
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v7i4.2705

Abstract

Taxpayer compliance among Micro, Small, and Medium Enterprises (MSMEs) remains an important issue in Indonesia, with previous studies reporting mixed findings on tax knowledge, tax socialization, and tax regulation. Limited evidence examines these predictors simultaneously among MSMEs in Banda Aceh. This study examines the associations of tax knowledge, tax socialization, tax regulation with MSME taxpayer compliance. A quantitative cross-sectional survey collected primary data through structured questionnaires from 100 eligible MSME respondents selected using purposive sampling. Eligibility required self-reported NPWP ownership, active business status, and prior experience calculating, paying, and reporting taxes. Data were analyzed using multiple linear regression. The regression model was statistically significant, F(3, 96) = 4.385, p = 0.006, with R² = 0.121 and adjusted R² = 0.093. Tax knowledge was positively but not significantly associated with compliance (B = 0.048, β = 0.038, p = 0.732). Tax socialization was positively and significantly associated with compliance (B = 0.400, β = 0.293, p = 0.014). Tax regulation was positively but not significantly associated with compliance (B = 0.247, β = 0.157, p = 0.182). Tax socialization had the largest observed standardized coefficient, but this comparison does not establish a statistically stronger or causal relationship. Given the cross-sectional, purposive, and self-reported design, findings represent adjusted associations within sampled MSMEs, not causal or statistically generalizable effects. This study provides empirical and contextual evidence on taxpayer compliance in Banda Aceh, particularly the mixed association between tax knowledge and compliance. Agency Theory and the Theory of Planned Behavior serve as interpretive perspectives.
Co-Authors Agustina Anwar Eliana Hafid Maksum Handayani, Meutia Juwita Kasmaniar Khairuna Maisur Ulfia