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All Journal Owner : Riset dan Jurnal Akuntansi JOURNAL OF SCIENCE AND SOCIAL RESEARCH Community Engagement and Emergence Journal (CEEJ) REMIK : Riset dan E-Jurnal Manajemen Informatika Komputer BERNAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) JURNAL MITRA PRIMA Akuntansi Prima International Journal Of Economics Social And Technology Jurnal Audit dan Perpajakan Jurnal Manajemen Dan Akuntansi Medan Jurnal Ilmiah Multidisiplin Indonesia
Teng, Sauh Hwee
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Pengaruh Work-Life Balance Dan Time Pressure Terhadap Kinerja Auditor Anggono, Anggono; Teng, Sauh Hwee; Nasution, Siti Aisyah; Irawan, Ari; Tarwiyah, Tarwiyah
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2470

Abstract

The problem to be investigated in this research is the declining trend in auditor performance at the HGZ Public Accounting Firm. This research aims to analyze the effect of work-life balance and time pressure on auditor performance at the HGZ Public Accounting Firm. The type of research conducted by researchers is ex post facto. HGZ Public Accounting Firm has 60 auditors in total, and the research sample in this study amounted to 51 auditors who were taken by simple random sampling through a lottery drawing. The data collection technique used to obtain data in this research was used in a questionnaire. The data analysis technique used in this research is multiple linear regression, which consists of outer model analysis for instrument validity and reliability and inner model analysis for testing research hypotheses. The results showed that work-life balance had a positive and significant effect on auditor performance, and time pressure had a positive and significant impact on auditor performance. This study concludes that applying work-life balance and high time pressure will improve auditor performance at the HGZ Public Accounting Firm. The research implication that can be given is that the HGZ Public Accounting firm continues to maintain the time pressure policy because this policy is good and updates the work-life balance policy so that auditor performance increases. Two suggestions can be given to future researchers: use comparative causal research in examining auditor performance and look for homogeneous respondents so that the research results can be widely generalized.
Dampak Beban Kerja terhadap Kinerja Karyawan pada Kantor Konsultan Pajak Anggono, Anggono; Nasution, Siti Aisyah; Teng, Sauh Hwee; Tarwiyah, Tarwiyah; Saputra, Ahmad; Irawan, Ari; Wongsosudono, Corinna
Jurnal Manajemen Dan Akuntansi Medan Vol. 8 No. 1 (2026): Jurnal Manajemen Dan Akuntansi Medan Januari 2026
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v8i1.7242

Abstract

Latar belakang: Penelitian ini berfokus pada permasalahan kinerja karyawan dengan mengkaji pengaruh beban kerja terhadap kinerja di kantor konsultan pajak. Studi ini bertujuan membandingkan kinerja karyawan yang menangani tiga kasus dengan mereka yang menangani lima kasus selama periode tiga bulan. Metode penelitian: Penelitian ini menggunakan desain quasi-experimental dengan kelompok non-ekivalen. Sampel penelitian terdiri dari 32 karyawan yang dipilih secara acak dari sebuah firma konsultan pajak. Data dikumpulkan menggunakan lembar observasi kinerja karyawan yang telah divalidasi sebelumnya. Analisis data dilakukan melalui statistik deskriptif, uji normalitas, uji homogenitas, dan uji independent samples t-test untuk mengetahui perbedaan kinerja antara dua kelompok karyawan yang memiliki beban kerja berbeda. Hasil penelitian: Hasil analisis menunjukkan bahwa terdapat perbedaan yang signifikan antara kinerja karyawan yang menangani tiga kasus dan lima kasus. Karyawan yang menangani tiga kasus memiliki rata-rata skor kinerja yang lebih tinggi dibandingkan dengan karyawan yang menangani lima kasus. Temuan ini menunjukkan bahwa peningkatan beban kerja berdampak negatif terhadap kinerja karyawan, di mana semakin banyak kasus yang ditangani, semakin rendah kualitas kinerja yang dihasilkan. Kesimpulan: Penelitian ini menyimpulkan bahwa beban kerja tinggi berdampak negatif terhadap kinerja karyawan. Oleh karena itu, manajer perlu mengatur beban kerja secara seimbang, dan penelitian selanjutnya disarankan menambahkan variabel seperti tekanan waktu, pengalaman, dan kompetensi karyawan untuk pemahaman yang lebih mendalam.
Pengaruh Kualitas Audit, Profitabilitas, Opini Audit, Dan Ukuran Perusahaan Terhadap Audit Delay Dengan Pajak Terutang Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Aurelia, Felicia; Beatrice, Angela; Teng, Sauh Hwee; Hantono, Hantono
Community Engagement and Emergence Journal (CEEJ) Vol. 6 No. 6 (2025): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v6i6.9902

Abstract

This study aims to analyze the effect of audit quality, profitability, audit opinion, and company size on audit delay, with taxes payable as a moderating variable. The study population includes 14 companies in the pharmaceutical sub-sector during the period 2019-2024, and 8 companies were selected as samples using purposive sampling. Data analysis was conducted using moderation regression. The results show that only profitability has a significant effect on audit delay, while audit quality, audit opinion, company size, and taxes payable do not show a significant effect. Furthermore, the moderation test reveals that taxes payable only strengthen the effect of profitability on audit delay, but do not moderate the relationship between audit quality, audit opinion, and company size with audit delay.
Peningkatan Pemahaman Pelaporan Pajak Penghasilan Manajemen Yayasan Pengelola Jurnal Elektronik: Peningkatan Pemahaman Pelaporan Pajak Penghasilan Manajemen Yayasan Pengelola Jurnal Elektronik anggono, anggono; Aisyah Nasution, Siti; Teng, Sauh Hwee; Dini, Siti; Harianti, Puji; wiyah, Tar; Saputra, Ahmad; Irawan, Ari; Siregar, Melinda; Wongsosudono, Corinna
Jurnal Mitra Prima Vol. 8 No. 1 (2026): JURNAL MITRA PRIMA
Publisher : Mitra prima

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Abstract

This community service activity was conducted to improve tax understanding through socialization in the form of training at Yayasan Literasi Emas Nusantara. The main issue addressed by the foundation was that many members had not yet comprehensively understood tax obligations, including tax reporting procedures. The activity was carried out using lecture-based instruction, simulations, and interactive question-and-answer sessions. To measure the improvement in participants’ understanding, pre-tests and post-tests were administered with a success indicator of an average score of 60. The pre-test results showed an average score of 43, while the post-test score increased to 62, exceeding the predetermined indicator. These results indicate that tax socialization and training effectively improved participants’ tax understanding. Furthermore, adequate tax knowledge can enhance taxpayers’ compliance and independence in reporting personal taxes. However, the limitation of this activity was the relatively short training duration; therefore, follow-up training with sufficient time allocation is recommended for deeper material comprehension.
The Effect Size of Public Acconting Firm (KAP), Audit Tenure, Audit Fees, and Tax Aggressiveness on Audit Quality in Manufacturing Companies Listed on the Indonesia Stock Exchange for the Period 2021-2023 Ginting, Emiya Putri Febrisia Br; Teng, Sauh Hwee; Munthe, Herlin; Lie, Darwin
Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID) Vol. 5 No. 05 (2026): Jurnal Ilmiah Multidisplin Indonesia (JIM-ID), May 2026
Publisher : Sean Institute

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Abstract

This study aims to analyze the relationship between firm size, auditor tenure, audit fees, and tax aggressiveness on audit quality in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The sample was selected using purposive sampling, with the criteria that the sample consists of manufacturing companies listed on the Indonesia Stock Exchange during the 2021–2023 period and possessing complete data on the independent variables for that period. Based on these criteria, 20 companies were identified with a 3-year observation period, resulting in a total of 60 data points for the study. The data analysis method employed was multiple linear regression. This study indicates that the size of the public accounting firm (KAP), audit tenure, audit fees, and tax aggressiveness simultaneously have a significant effect on audit quality. Partially, the size of the KAP, audit fees, and tax aggressiveness have a significant effect on audit quality, whereas audit tenure does not have a significant effect on audit quality.
Co-Authors Aisyah Nasution, Siti Anggono Anggono, Anggono Ari Irawan Astuty, Fuji Aurelia, Felicia Banurea, Wina Marliana Beatrice, Angela Corinna Wongsosudono Darwin Lie Dini, Siti Ginting, Emiya Putri Febrisia Br Hantono Hantono, Hantono Harianti, Puji Herlin Munthe Howard, Verlyn LIAM, WI Lubis, Dwi Ananda Nasution, Siti Aisyah Nazmi, Hendra Piter, Jhon Saputra, Ahmad Siagian, Yosie Mei Four Tami Simanjuntak, Charin Lorenia Juniarti Sinaga, Annisa Nauli Siregar, Melinda Siregar, Ratu Theofila Sisilia, Mariska Sitorus, Paskah Ria Solin, Yosefa Pebe Karina Tarwiyah, Tarwiyah wiyah, Tar