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All Journal Jurnal Kontemporer Akuntansi
Jonnardi
Program Studi Magister Akuntansi, Universitas Tarumanagara Jakarta
Economics, Econometrics & Finance Social Sciences

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PENGARUH LIKUIDITAS, KOMPLEKSITAS OPERASI PERUSAHAAN, STRUKTUR MODAL DAN PROFITABILITAS PERUSAHAAN TERHADAP AUDIT REPORT LAG Rizki Damir Mustika; Jonnardi
Jurnal Kontemporer Akuntansi Volume 3, No.1, Maret 2023
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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Abstract

This study aims to prove and empirically examine the effect of liquidity, company operating complexity, capital structure and profitability on audit report lag in non-bank companies listed on the Indonesia Stock Exchange for the period 2014 – 2018. This study is quantitative with a purposive sampling technique. sampling. Data processing using Multiple Linear Regression through eviews 10 application. Hypothesis testing analysis was carried out partially and simultaneously. The results of this study indicate that: (1) Liquidity with CR (Current Ratio) proxy, Capital Structure with LTDER (Long Term Debt to Equity Ratio) proxy, Profitability with ROA (Return on Assets) proxy has a significant and negative effect on audit report lag in non-bank companies listed on the IDX for the period 2014-2018; (2) The complexity of the Company's Operations with the JTAP proxy (Number of Subsidiaries) has a significant and positive effect on audit report lag in non-bank companies listed on the IDX for the period 2014-2018.
Pengaruh Pelayanan Fiskus dan Penerapan E-Filing Terhadap Kepatuhan Wajib Pajak Badan Rubenson Lumbantobing; Jonnardi; Henny
Jurnal Kontemporer Akuntansi Volume 3, No.2, September 2023
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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This study examines the effect of tax services and the implementation of E-Filing on corporate taxpayer compliance. The sample comes from companies listed in KPP Pratama Jakarta Kebon Jeruk Satu as a sampling frame. Based on purposive sampling, 105 questionnaires were distributed, exceeding the specified number of samples, which was 90 questionnaires. The hypothesis is carried out using the Partial Least Square-Structural Equation Modeling (PLS-SEM) 3.0. The results of this study indicate that the tax service and the application of E-Filing have a positive effect on taxpayer compliance. The Directorate General of Taxes is expected to improve service quality so that taxpayers are enthusiastic in carrying out their tax obligations.
Co-Authors Henny Rizki Damir Mustika Rubenson Lumbantobing