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All Journal Jurnal Paradigma Ekonomika JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Jurnal Al-Iqtishad JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Journal of Business Management Education (JBME) JURNAL RISET AKUNTANSI JAMBI Jurnal Akuntansi Kompetif JASF (Journal of Accounting and Strategic Finance) wacana equiliberium (jurnal pemikiran penelitian ekonomi) Jurnal Pengabdian Masyarakat Bhinneka Electronic Journal of Education, Social Economics and Technology Jurnal Bisnis dan Manajemen (JURBISMAN) Jurnal SMART: Sosial Ekonomi Kerakyatan Jurnal Pengabdian Masyarakat dan Riset Pendidikan Asian Journal of Management, Entrepreneurship and Social Science Jurnal Publikasi Ekonomi dan Akuntansi
Liona Efrina S
Universitas Adiwangsa Jambi
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Veterinary Other

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UKURAN PERUSAHAAN DAN FEE AUDIT SEBAGAI PENENTU KUALITAS AUDIT: STUDI KASUS PADA PERUSAHAAN SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA 2021-2023 Affriyanti, Yenni; Aditya Pradana; Vera Amalia; Liona Efrina
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.2514

Abstract

This study aims to examine the influence of company size and audit fees as determinants of audit quality. The population in this study were property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. The sampling method used was purposive sampling. The sample size in this study was 47 companies over a three-year period, resulting in a total sample of 141. The data analysis methods used to test the hypotheses were descriptive statistics and logistic regression analysis using SPSS software. The results of this study indicate that company size and audit fees influence audit quality. Keywords: Firm Size, Audit Fee, Audit Quality
Analisis Kinerja Account Representative Dalam Mengatasi Masalah Kepatuhan dan Penagihan Pajak Terhadap Wajib Pajak Badan di KPP Pratama Jambi Telanaipura Evi Nurhayati; Haviz Taufik; Eka Julianti Efris Saputri; Liona Efrina
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 1 (2026): Januari: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i1.5484

Abstract

This study is motivated by the important role of Account Representatives (AR) and tax collection in supporting the improvement of corporate taxpayers’ compliance. However, the compliance level at KPP Pratama Jambi Telanaipura still faces challenges, making it necessary to analyze how these two factors influence taxpayers’ compliance behavior. The purpose of this research is to examine the effect of AR performance, tax collection, and both simultaneously on corporate taxpayers’ compliance. The research method applied is quantitative with an associative approach. Data were collected through questionnaires distributed to corporate taxpayers at KPP Pratama Jambi Telanaipura and analyzed using multiple linear regression with the assistance of SPSS. The findings indicate that AR performance has a positive but not significant effect on corporate taxpayers’ compliance, while tax collection has a positive and significant influence. When considered together, both variables contribute to improving compliance, although other external factors beyond this research are also likely to affect taxpayer behavior
Co-Authors Aditya Pradana Aditya Pradana, Aditya Affriyanti, Yenni Ahmad Nur Budi Utama Anggun, Debby Apriyandi, Rian Fitra Arie Masrul Gunawan R Arjun, M Aulia, Azwani Azmi, Mohamad Deby Anggun Sari deki Irawan Dewi Sri Nurchaini dewi sri nurchaini, dewi sri Edison Efandri Agustian Eka Julianti Efris Saputri Elwamendri Endah Arum Wangi Enggar Diah P A Eva Setiarini Damanik, Eva Setiarini Evi Nurhayati Fatih, Muhammad Damas Haviz Taufik Jumaidi, Lalu Takdir Latif, Imam Nazarudin Lestari, Adria Wuri Lisa Lestari Maulida, Anisa Mauliyah, Nur Eka Mauliyah, Nur Ika Mohammad Azmi, Mohammad Netty Herawaty Parassela Pangestu Primadiva Primadiva, Parassela Pangestu Rafles Ginting Rahayu, Vika Indah Rama Dhonal Raya Sulistyowati Riri Oktari Ulma Saidin Nainggolan, Saidin SRI RAHAYU Tanjung, Ferri Saputra Tona Aurora L Vera Amalia Vera Amalia Veronica, Deka Yanuar Fitri Yanuar Fitri, Yanuar Yudi Yudi Yulismi Yulismi, Yulismi Yusma Damayanti Zakky Fathoni zakky fathoni, zakky