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All Journal Prosiding National Conference for Community Service Project Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak
Tantya, Fristhienty
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Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education

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Kegiatan Pencocokan Dan Penelitian Untuk Pemilihan Umum Pada Masyarakat Kelurahan Mangsang Chantika, Imelva Bebby; Ningrum, Syagita Swita; Nurkayla, Aisyah; Tantya, Fristhienty
National Conference for Community Service Project (NaCosPro) Vol. 5 No. 1 (2023): The 5th National Conference for Community Service Project 2023
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/nacospro.v5i1.8380

Abstract

Hal wajib yang harus dilakukan sebelum pelaksanaan pemilihan umum yaitu melakukan Pencocokan dan Penelitian pada pemilih. Permasalahan pada pemilu yaitu tingkat partisipasi warga yang masih kurang, hal ini disebabkan karena kurangnya pemahaman masyarakat terkait pentingnya pencocokan dan penelitian data. Tujuan dilakukannya Coklit adalah memperbaiki daftar pemilih dengan cara petugas mendatangi rumah warga dan meminta beberapa data dan memberikan beberapa pertanyaan. Metode yang digunakan adalah metode pendidikan masyarakat dan pengumpulan data dengan pendekatan kualitatif. Adapun teknik pengumpulan data melalui wawancara, pengisian g-form dan dokumentasi. Hasil yang didapatkan berupa mahasiswa dan masyarakat menjadi paham bagaiaman tahapan – tahapan dalam pelaksanaan pemilu serta upaya KPU dalam melindungi hak pilih masyarakat melalui pencoklitan, agar masyarakat yang memenuhi syarat dapat menggunakan hak pilihnya.
Analyzing the Effect of Tax Risk on Audit Report Timeliness: Evidence of Audit Committee Moderation Tantya, Fristhienty; Tanujaya, Kennardi; Dewi, Sari
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 10 No. 1 (2026): January 2026
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v10i1.1820

Abstract

Timeliness in audited financial reporting is a critical element of credible corporate disclosure. However, heightened tax-related uncertainty can increase audit complexity and extend the completion period of audit procedures. This study investigates whether tax risk contributes to audit report lag and assesses the moderating role of audit committees in this association. Using panel data from 925 firm-year observations of non-financial companies listed on the Indonesia Stock Exchange between 2019 and 2023, the hypotheses were examined through moderated regression analysis. The empirical results reveal that firms exposed to greater tax risk experience significantly longer audit delays, suggesting that auditors require more extensive verification and judgment when auditing aggressive or uncertain tax positions. In contrast, an effective audit committee is found to mitigate this effect by strengthening monitoring functions, improving communication with external auditors, and ensuring the availability of reliable information during the audit process. This study contributes to the governance and auditing literature by providing evidence from an emerging market that emphasizes the role of tax risk in shaping reporting timeliness and highlights the governance mechanisms that can reduce delays. The findings have practical implications for regulators and corporate boards to improve audit committee effectiveness in supporting higher transparency and reporting credibility.
Co-Authors Chantika, Imelva Bebby Ningrum, Syagita Swita Nurkayla, Aisyah Sari Dewi Tanujaya, Kennardi