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All Journal Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Revenue : Jurnal Ilmiah Akuntansi KENDALI: Economics and Social Humanities Sanskara Akuntansi dan Keuangan The Es Economics and Entrepreneurship Jurnal Ekonomi dan Kewirausahaan West Science West Science Interdisciplinary Studies West Science Interdisciplinary Studies West Science Social and Humanities Studies West Science Islamic Studies
Nurhayadi, Willy
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Religion Humanities Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : West Science Interdisciplinary Studies

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The Impact of Public Accountant Competence, Audit Review Quality, and Timeliness of Reporting on Client Loyalty through Audit Trust in Accounting Firms in Jakarta Aulia, Triana Zuhrotun; Puspitasari, Ria; Maulana, Bonnix Hedy; Nurhayadi, Willy; Sudarmanto, Eko
West Science Interdisciplinary Studies Vol. 3 No. 08 (2025): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v3i08.2161

Abstract

This study examines the influence of public accountant competence, audit review quality, and timeliness of reporting on client loyalty, with audit trust serving as a mediating variable. The research was conducted on public accounting firms operating in Jakarta using a quantitative approach. A total of 250 valid responses were collected through a structured questionnaire and analyzed using Structural Equation Modeling - Partial Least Squares (SEM-PLS 3). The findings indicate that public accountant competence, audit review quality, and timeliness of reporting have significant positive effects on audit trust. In turn, audit trust significantly influences client loyalty. Moreover, audit trust partially mediates the relationship between each independent variable and client loyalty, underscoring its critical role in shaping long-term client relationships. The study provides both theoretical contributions and practical implications for public accounting firms in fostering client trust and retention.
The Effect of Tax Planning Strategies and Compliance with Digital Tax Regulations on Effective Tax Burden and Financial Performance of Start-ups in Jakarta Judijanto, Loso; Nurhayadi, Willy; Kristanto, Eri; Barus, Irwan Irawadi; Munzir, Munzir
West Science Interdisciplinary Studies Vol. 3 No. 09 (2025): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v3i09.2219

Abstract

This study investigates the impact of tax planning strategies and compliance with digital tax regulations on the effective tax burden and financial performance of start-ups in Jakarta. Using a quantitative approach, data were collected from 130 start-up respondents through a structured questionnaire with a Likert scale ranging from 1 to 5. Data analysis was conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS 3). The results show that tax planning strategies significantly reduce the effective tax burden and positively influence financial performance. Compliance with digital tax regulations also reduces the effective tax burden and enhances financial performance, highlighting the importance of aligning with Indonesia’s digitalized tax system. Furthermore, the effective tax burden was found to have a significant negative effect on financial performance and mediates the relationships between tax planning, compliance, and financial performance. These findings suggest that start-ups can achieve fiscal efficiency and strengthen their competitiveness by integrating proactive tax planning with digital tax compliance.
Co-Authors Abdurrohman, Abdurrohman Ade Muslimat, Ade Ahmad Zaki Mubarok, Ahmad Zaki Anugerah, Ahmad Rizki Arum, Mega Aulia, Triana Zuhrotun Aulia, Urfanul Barus, Irwan Irawadi Denardo, Denardo Desi, Anistya Vinta Fachri, Saeful Fadilla Muhammad Mahdi Heny Fitriani Indriyanti, Almira Araminta Isma Coryanata Judijanto, Loso Kristanto, Eri Kusmiyatun Kusmiyatun, Kusmiyatun Kusnadi, Tedi Maulana, Bonnix Hedy Munzir Munzir, Munzir Ningsih, Restia Putri, Rezty Arizta Rahmat, Ariawan Ria Puspitasari Sucihati, Sucihati Sudarmanto, Eko Yahawi, Seleman Hardi