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All Journal Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI
Danang Choirul Umam
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGARUH KUALITAS KOMITE AUDIT, UKURAN PERUSAHAAN, REPUTASI AUDITOR, PERUSAHAAN ANAK TERHADAP KETERLAMBATAN AUDIT PADA PERUSAHAAN MANUFAKTUR Danang Choirul Umam
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 4, No 1 (2019): Keberlanjutan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (135.271 KB) | DOI: 10.32493/keberlanjutan.v4i1.y2019.p1013-1051

Abstract

This study aimed to examine the influence of the Audit Committee, Company Size, Reputation Auditor, a Subsidiary of the Audit Delay. This research was conducted at the company's manufacturing base and chemical industry sectors that exist on the Stock Exchange during the period 2013 - 2015. Based on the method of sample selection, the sample is obtained at the end of the study where 77 of the manufacturing sector in BEI.The analytical methods used are multiple regression analysis. Statistical t-test was performed before analysis of multiple regression equation, in the first phase of testing performed classical assumption of normality, multicollinearity, heteroscedasticity and autocorrelation. Once the data is free from classical assumptions, the next stage is hypothesis testing is done by using the t test to determine the effect of each variable to be partly independent variables.Based on the analysis, it is known that the audit committee, the auditor's reputation and its subsidiaries do not affect the audit delay. While the size of the company negatively affect audit delay. The coefficient of determination that saw the influence of the independent variables used in the study model of the dependent variable was 16.7% while the rest (83.3%) is explained by other variables.
Pengaruh Adopsi Financial Technology Dan Literasi Keuangan Terhadap Kepatuhan Pajak Umkm Kota Tangerang Selatan : (Studi Kasus Pada Umkm Pondok Aren) Windi Nurcahyani; Danang Choirul Umam
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 3 No. 2 (2026): MARET 2026
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v3i2.2256

Abstract

Abstract. This study aims to examine the effect of Financial Technology adoption and financial literacy on tax compliance of MSMEs registered in Pondok Aren. The research data were obtained through the distribution of questionnaires to 114 respondents. The analytical method used in this study was multiple linear regression with the assistance of SPSS version 27. The results of the t-test indicate that Financial Technology adoption (X₁) has a positive and significant effect on MSME tax compliance (Y), which means that the higher the level of Financial Technology utilization by MSME actors, the higher their level of tax compliance. Financial literacy (X₂) also has a positive and significant effect on MSME tax compliance, indicating that better financial understanding and financial management capabilities lead to higher compliance in fulfilling tax obligations. The results of the F-test show that Financial Technology adoption and financial literacy simultaneously have a significant effect on MSME tax compliance. The coefficient of determination indicates that 40.9% of the variation in MSME tax compliance can be explained by these two variables, while the remaining portion is influenced by other variables outside the research model. These findings indicate that improving financial literacy and optimizing the use of Financial Technology play an important role in enhancing MSME tax compliance in Pondok Aren District, South Tangerang City. Keywords: Financial Technology Adoption, Financial Literacy,Tax Compliance, MSMEs in Pondok Aren.
Co-Authors Windi Nurcahyani