Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Jurnal Manajemen Indonesian Journal of Accounting and Governance
Tobing, Shelly Farida
Unknown Affiliation
Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
THE EFFECT OF COMPANY SIZE, AUDIT TENURE, AND AUDIT COMMITTEE ON AUDIT QUALITY Afrianti, Nurmaretha; Hutabarat, Rusmida Jun; Rachmawati, Yuni; Tobing, Shelly Farida
Jurnal Manajemen Vol 12 No 4 (2024): Jurnal Manajemen
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36546/jm.v12i4.1376

Abstract

This study aims to determine the simultaneous and partial effects on audit quality in Food and Beverage Subsector Companies Listed on the Indonesia Stock Exchange for the 2020–2023 Period consisting of factors such as company size, audit period, and audit committee. The secondary data source for this study is the financial statements of companies in the food and beverage subsector listed on the Indonesia Stock Exchange for the 2020–2023 period. A total of 21 companies that met the sample selection requirements became the research sample. Logistic regression analysis is the method used for data analysis. Based on the results of the hypothesis test, audit quality in Food and Beverage Subsector Companies Listed on the Indonesia Stock Exchange for the 2020–2023 Period is simultaneously influenced by company size, audit tenure, and audit committee. In Food and Beverage Subsector Companies Listed on the Indonesia Stock Exchange for the 2020–2023 Period, company size has a partial effect on audit quality. Audit tenure does not have a partial effect on audit quality in Food and Beverage Subsector Companies Listed on the Indonesia Stock Exchange. For the 2020–2023 Period, companies in the Food and Beverage Subsector listed on the Indonesia Stock Exchange were partially impacted by audit quality from the audit committee.
The impact of the Digitalization of E-Samsat and Samsat Corner on Improving Administrative Convenience in Motorcycle Tax Collection Ozalia, Elza Rizqy; Sahila; Rusmida; Tobing, Shelly Farida; Frastuti, Melia
Indonesian Journal of Accounting and Governance Vol. 9 No. 2 (2025): DECEMBER
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/2wz8xg62

Abstract

The digitalization of public tax services has become a strategic instrument for improving administrative efficiency and taxpayer convenience. This study examines the impact of e-Samsat digitalization and Samsat Corner services on administrative convenience in motorcycle tax collection at Samsat Palembang 1. Using a quantitative explanatory approach, data were collected from 100 motorcycle taxpayers who utilized both digital and offline service innovations. Multiple regression analysis shows that both e-Samsat and Samsat Corner have a positive and significant effect on administrative convenience, with Samsat Corner demonstrating a stronger influence (β = 0.557) compared to e-Samsat digitalization (β = 0.153). The model explains 31.7% of the variance in administrative convenience, indicating that service innovation plays a substantial, though not exclusive, role in improving tax administration. This study contributes to the existing literature by specifically focusing on two-wheeled motor vehicle taxpayers, a segment that has received limited empirical attention despite its dominance in urban vehicle ownership. Unlike prior studies that primarily assess digital tax systems in general or emphasize taxpayer compliance, this research positions administrative convenience as a key outcome variable from the taxpayer’s perspective. Furthermore, the findings highlight the complementary role of digital and physical service innovations, suggesting that digitalization alone is insufficient without accessible offline service points. These results provide empirical support for integrated public service strategies that combine digital platforms with inclusive, on-site tax services.
Co-Authors Afrianti, Nurmaretha Frastuti, Melia Hutabarat, Rusmida Jun Ozalia, Elza Rizqy Rachmawati, Yuni Rusmida Sahila