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All Journal ProBisnis : Jurnal Manajemen Journal of Creative Power and Ambition (JCPA)
Andrew Patrick Marunduh
Universitas Negeri Manado
Humanities Computer Science & IT Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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The Influence of Company Size and Company Age on Audit Delay in Banking Companies Listed on the Indonesia Stock Andrew Patrick Marunduh
ProBisnis : Jurnal Manajemen Vol. 13 No. 2 (2022): October: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62398/probis.v13i2.61

Abstract

This study aims to determine: (1 ) Does company size affect audit delay (2) Does company age affect audit delay. (3) Does company size and company age simultaneously affect audit delay.This research uses a quantitative research type with the population taken in this study, namely banking companies listed on the Indonesia Stock Exchange in 2021. The sample selection was carried out by purposive sampling with a total sample of 34 samples. The data analysis technique used is descriptive statistics, multiple linear regression analysis, and classical assumption testing The research results show that (1) company size has a negative effect on audit delay as indicated by the regression coefficient -3.1633 and a significance value of 0.0134. (2) Firm age has a negative effect on audit delay as indicated by the regression coefficient -0.2632 and a significance value of 0.0500. (3) Company size and company age together have an effect on audit delay as indicated by a significance value of 0.001238 and an Adjusted R2 value of 0.3761., Google Trends, Spark AR, Canva, Watsap.id, and Trello. Research will then be done to find out the increase brand awareness of the company through Meta insight.
The Influence of the Number of Taxpayers, Investment, and Gross Regional Domestic Product (GRDP) on Final Income Tax Revenue from MSMEs in North Sulawesi Fitriyanti Natalia Sambur; Joseph Philip Kambey; Andrew Patrick Marunduh
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 02 (2026): Journal of Creative Power and Ambition (JCPA)
Publisher : CV Edujavare Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70610/jcpa.1759

Abstract

The purpose of this study is to assess the effect of the Number of Taxpayers Who Pay, Investment, and Gross Regional Domestic Product (GRDP) on the Final Income Tax Revenue of SMEs in North Sulawesi for the period 2022–2024. A quantitative method was employed, with all districts and cities in North Sulawesi Province considered as the population. From this population, all 15 districts and cities were selected as the sample using the saturated sampling method, resulting in a total of 45 observations. The analysis was conducted using panel data regression with the Random Effect Model (REM) as the selected model, and data processing was carried out using EViews 12 software. The results indicate that the Number of Taxpayers Who Pay has a significant effect on the Final Income Tax Revenue of SMEs. Investment has a significant effect on the Final Income Tax Revenue of SMEs. GRDP has a significant effect on the Final Income Tax Revenue of SMEs. The simultaneous test shows that all three variables collectively have a significant effect on the Final Income Tax Revenue of SMEs. The correlation coefficient value of 54.41% indicates that the strength of the relationship between the independent and dependent variables falls into the moderate to strong category. The coefficient of determination shows that approximately 51.12% of the variation in the Final Income Tax Revenue of SMEs can be explained by the Number of Taxpayers Who Pay, Investment, and GRDP, while the remaining 48.88% is explained by other factors not examined in this study
Co-Authors Fitriyanti Natalia Sambur Kambey, Joseph