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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Indonesian Journal of Innovation Studies Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Jurnal Ilmiah ESAI
Rusmianto Rusmianto
Politeknik Negeri Lampung
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Tax Audit Effectiveness, Auditor Competence, and Procedural Clarity in Individual Tax Refund Resolution Certainty Ronal Aldi Pratama; Eksa Ridwansyah; Rusmianto
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 10 No 4 (2026): August
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v10i4.649

Abstract

This study examines whether perceived tax audit effectiveness, tax auditor competence, and procedural clarity are associated with the certainty of resolving individual taxpayers' overpayment or refund cases. A quantitative cross-sectional survey was conducted among 40 individual taxpayers in Ogan Komering Ulu Timur Regency who held a taxpayer identification number and experienced an audit related to tax overpayment during 2022-2025. Fifteen Likert-scale items were analyzed using SPSS 25 through validity and reliability testing, residual diagnostics, multiple linear regression, partial t-tests, an overall F-test, and adjusted R². Audit effectiveness (B=.648, p<.001), auditor competence (B=.149, p=.002), and procedural clarity (B=.388, p=.003) were positively associated with refund resolution certainty. The model was jointly significant, F(3.36)=133.345, p<.001, with an adjusted R² of.911. Taxpayers report greater administrative certainty when audits are timely and effective, auditors are competent, and procedures are clear and transparent. The small purposive sample, self-reported single-source measures, the presence of respondents with tax-consulting expertise, and the high overlap between audit effectiveness and procedural clarity constrain generalization and may inflate model fit. Contribution: This study extends Indonesian tax-administration evidence by shifting attention from compliance outcomes to perceived certainty in the resolution of individual tax refund rights.
​Managerial Ownership, Audit Committee, Leverage, Firm Size, and Earnings Persistence in Consumer Staples Rima Kusumawati Putri; Rusmianto; Evi Yuniarti
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 10 No 5 (2026)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v10i5.665

Abstract

This study examines the associations between managerial ownership, audit committee meeting intensity, leverage, and firm size with earnings persistence among consumer non-cyclic firms listed on the Indonesia Stock Exchange. Purposive sampling yielded 14 firms from 2021 to 2025. Three outliers were removed from the 70 initial firm-year observations, leaving 67 observations. Multiple linear regression was performed using IBM SPSS 27. Because the residuals were non-normal, the primary inference used 10,000 bootstrap resamples and 95% bias-corrected and accelerated confidence intervals. Leverage was positively associated with earnings persistence (B=0.298, p=0.018, 95% BCa [0.035, 0.532]). Managerial ownership, audit committee meeting frequency, and firm size were not significant because their confidence intervals crossed zero. The model produced R²=0.140 and adjusted R²=0.085, while the omnibus test was exactly at the conventional threshold (F=2.526, p=0.050). A single sector, five-year period, small sample, and unavailable raw inputs for the persistence score constrain generalizability and measurement replication. The discipline and monitoring accompanying debt financing explain earnings persistence more consistently than quantitative governance indicators or asset scale. This study updates the evidence for Indonesian consumer staples and employs bootstrap inference.
Interim Financial Reporting Integrity Firm Size and Leverage in Stock Pricing: Analisis Pengaruh Integritas Laporan Keuangan Interim, Ukuran Perusahaan dan Leverage Terhadap Harga Saham Rido Firnando; Rusmianto Rusmianto; Depita Anggraini
Indonesian Journal of Innovation Studies Vol. 27 No. 4 (2026): October
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijins.v27i4.2302

Abstract

General Background: Stock prices are important indicators in capital markets because they reflect market valuation of corporate ownership and are closely considered by investors. Specific Background: Infrastructure companies operate in capital-intensive and long-term projects, while the sector experienced a significant decline during 2022–2024. Interim financial reporting, firm size, and leverage therefore constitute relevant financial characteristics for examining stock prices. Knowledge Gap: Previous evidence presented in the study indicates inconsistent findings concerning the information content of interim financial reporting and the relationship between leverage and stock prices, creating a basis for examining these variables in contemporary infrastructure-sector conditions. Aims: This study examines interim financial reporting integrity, firm size, and leverage in relation to stock prices of infrastructure companies listed on the Indonesia Stock Exchange during 2022–2024. Results: Using purposive sampling, the study selected 30 companies from a population of 70, producing 270 observations. Multiple linear regression was conducted using SPSS. Interim financial reporting integrity and firm size showed positive and significant partial relationships with stock prices, with standardized coefficients of 0.634 and 1.045, respectively. Leverage showed a negative and significant relationship, with a standardized coefficient of −0.297 and p = 0.023. Novelty: The study examines the three financial characteristics simultaneously within infrastructure companies during the 2022–2024 period. Implications: The findings indicate that investors consider reporting integrity, corporate scale, and financial leverage when assessing infrastructure-sector stocks. Highlights: Conservatism accruals showed a positive standardized coefficient of 0.634. Corporate scale recorded a standardized coefficient of 1.045. Debt-to-equity ratio showed a negative coefficient of −0.297 with p = 0.023. Keywords: Degradation, Stock Price, Equity
Co-Authors Ahmad Rafinur Anisya Fitri Sofyanti Arif Makhsun Artie Arditha Damayanti Depita anggraini Evi Yuniarti Febriani Febriani Irawan Irawan Maryani Maryani Megawati Megawati Nurmala Nurmala Rido Firnando Ridwansyah, Eksa Rima Kusumawati Putri Rizkya Ramadha Putri Ronal Aldi Pratama Wahyu Gustina