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All Journal Journal of Accounting and Auditing Journal of Applied Accounting and Sustainable Finance
Elprina Sarah Azahra
Universitas Balikpapan, Balikpapan, Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Effect of Service Quality, Tax Sanctions, and Modernization of the Tax Administration System on Taxpayer Compliance Adissya Hawalia Husni; Elprina Sarah Azahra; Noor Jaesmine Maharani
Journal of Applied Accounting and Sustainable Finance Vol. 1 No. 2 (2025): Agust 2025
Publisher : Yayasan Az Zukhruf Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65440/aasf.v1i2.77

Abstract

Purpose - This study aims to examine the influence of Service Quality, Tax Sanctions, and Tax Administration System Modernization on Taxpayer Compliance. Design/methodology/approach - This study uses quantitative research methods, using primary data collected from a population of 64 respondents from Individual Taxpayers in the city of Bekasi. Data analysis was carried out using Partial Least Square (PLS) software with Moderated Regression Analysis.   Findings - The results of this study found that Service Quality has a positive effect and has a non-significant effect on Taxpayer Compliance, Tax Sanctions have a positive effect and have a significant effect on Taxpayer Compliance, and Modernization of the Tax Administration System has a positive effect and has a significant effect on Taxpayer Compliance Limitations/implications of the study - This study introduces innovative variables in taxpayer compliance, especially service quality, tax sanctions, and modernization of the tax administration system, which provides new insights. However, this finding is limited because the variables are measured using a questionnaire, the data obtained is the perception of respondents of the data obtained through WhatsApp so that the questionnaire obtained is not guided in detail in its filling.
The Effect of Cash Holding, Leverage, and Company Size on Profit Quality Adissya Hawalia Husni; Elprina Sarah Azahra
Journal of Accounting and Auditing Vol. 2 No. 2 (2026): January 2026
Publisher : Yayasan Az Zukhruf Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65440/jaa.v2i2.160

Abstract

Objective – This study aims to obtain empirical evidence on the Influence  of Cash Holding, Leverage, and Company Size on Profit Quality. Design/methodology/approach – This study uses a quantitative approach with panel data. The research sample consisted of 42 companies in the technology and industrial sectors listed on the Indonesia Stock Exchange during the 2022–2024 period, resulting in a total of 126 observations (42 companies during the three-year observation period). Data analysis was carried out using panel data regression with a Random Effect Model (REM) approach using EViews 9. Findings – The results of the study show that Cash Holding does not have a negative effect on Profit Quality. Meanwhile, Leverage has a negative effect on the Quality of Profit and Company Size has a positive effect on the Quality of Profit. Limitations/Implications of Research – The first limitation of this research is the type of data used in this study, namely secondary data obtained from the annual report published by the company. However, the data listed is incomplete even though it is mandatory to upload financial statements every year. Furthermore, this study has limitations on the sample from only 112 to 42 samples, while the rest is because the annual report data is incomplete and the company suffers losses. And finally, this study was conducted over a certain period of time, namely 2022-2024, which may not be for long-term analysis. However, the findings of this study are expected to be a consideration for investors and management in assessing the quality of company profits, especially in the technology and industrial sectors which have high levels of volatility. JEL : G34, M14, J16, Q56
The Effect of Cash Holding and Leverage on Profit Quality with Company Size as a Moderation Variable Fatkhudin Muaziz; Adissya Hawalia Husni; Elprina Sarah Azahra
Journal of Applied Accounting and Sustainable Finance Vol. 2 No. 2 (2026): Agust 2026
Publisher : Yayasan Az Zukhruf Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65440/aasf.v2i2.161

Abstract

Objective – This study aims to obtain empirical evidence on the Effect  of Cash Holding and Leverage on Profit Quality with Company Size as a moderation variable. Design/methodology/approach – This study uses a type of quantitative research. The sample in this study is 42 companies in the Technology and Industrial sectors listed on the Indonesia Stock Exchange in 2022-2024. The analysis technique used to test the hypothesis is logistic regression analysis using the Eviews 9 software. Findings – The results of the study show that Cash Holding does not have a negative effect on Profit Quality. Meanwhile, Leverage has a negative effect on the Quality of Profit and Company Size has a positive effect on the Quality of Profit. Then, Company Size does not strengthen the influence of Cash Holding on Profit Quality. Also, Company Size does not strengthen the influence of Leverage on Profit Quality. Limitations/Implications of Research – The first limitation of this research is the type of data used in this study, namely secondary data obtained from the annual report published by the company. However, the data listed is incomplete even though it is mandatory to upload financial statements every year. Furthermore, this study has limitations on the sample from only 112 to 42 samples, while the rest is because the annual report data is incomplete and the company suffers losses. And finally, this study was conducted over a certain period of time, namely 2022-2024, which may not be for long-term analysis. JEL : M41, G32, G30, L25
Financial Characteristics and Operating Cash-Flow-Based Earnings Quality: A Panel Data Study of Indonesian Raw Goods Firms Adissya Hawalia Husni; Elprina Sarah Azahra; Maliki Heru Santosa; Junainah Jaidi
Journal of Accounting and Auditing Vol. 3 No. 1 (2026): October 2026
Publisher : Yayasan Az Zukhruf Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65440/jaa.v3i1.261

Abstract

Purpose – This study aims to analyze the influence of Profitability, Leverage, and Company Size on Profit Quality in raw goods sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Design/Methodology/Approach – This study uses a quantitative approach with secondary data. The research sample consisted of 46 companies in the raw goods sector that were selected using the purposive sampling method during the 2022–2024 period, resulting in 138 observations. Data analysis was carried out using panel data regression with Random Effect Model (REM) using the EViews 9 application. Findings – The results of the study show that Profitability has a negative and significant effect on the Quality Profit. Leverage has a positive and significant effect on the Quality Profit. Meanwhile, Company Size has a negative but not significant effect on Profit Quality. Limitations/Implications of Research – This study is limited by incomplete data availability, the relatively low Adjusted R-Squared of 10.6%, and the use of operating cash flow to net income as a single measure of Profit Quality. Future research may consider additional variables, longer observation periods, and alternative measures of Profit Quality. Despite these limitations, the findings provide practical implications for investors and other users of financial information by highlighting the importance of considering financial characteristics and operating cash flow when assessing Profit Quality in the Raw Goods sector. JEL : G30, G32, M41
Co-Authors Adissya Hawalia Husni Fatkhudin Muaziz Junainah Jaidi Maliki Heru Santosa Noor Jaesmine Maharani