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All Journal Jurnal Akuntansi, Manajemen dan Bisnis Digital Journal of Management and Business Analytics
Liza Seftina
Universitas Pembangunan Panca Budi
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Influence of Financial Statement Audit and The Role of Internal Audit on the Quality of Financial Reporting Liza Seftina; Renny Maisyarah
Journal of Management and Business Analytics Vol. 1 No. 2 (2025): July
Publisher : CV. ADMITECH SOLUTIONS

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Abstract

This study aims to analyze the influence of external financial statement audits and the role of internal audit on the quality of financial reporting within an organization. The quality of financial reports is a critical factor in ensuring transparency, accountability, and informed decision-making by stakeholders. Both external and internal audits play strategic roles in enhancing the credibility and reliability of financial statements.A quantitative approach is used in this research, employing multiple regression analysis. Data were collected through questionnaires distributed to finance staff and internal auditors in various public and private sector companies. The independent variables in this study are financial statement audit (X₁) and internal audit role (X₂), while the dependent variable is the quality of financial reporting (Y). The findings indicate that financial statement audits have a positive and significant effect on financial reporting quality. Similarly, the role of internal audit also shows a significant influence, where the more effective the internal audit function is, the higher the level of accuracy and reliability of the financial reports. These results emphasize the importance of synergy between external and internal auditors in maintaining the integrity of corporate financial reporting.  
Analysis Of Land And Building Tax (Pbb) Contribution To Medan City's Original Regional Income (Pad) Liza Seftina; Yunita Sari Rioni; An Suci Azzahra
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.11066

Abstract

This study aims to analyze the contribution of Land and Building Tax (PBB) to the Regional Original Income (PAD) of Medan City for the 2020-2024 period. The research method uses a descriptive approach with effectiveness and contribution ratio analysis. Data were obtained from the Regional Tax and Retribution Management Agency and the Regional Finance and Asset Management Agency of Medan City. The results of the study indicate that (1) the realization of PBB revenue in general is not optimal with an average effectiveness of 80.246% and has not reached the target set in 2020-2024, although in 2021 it reached 100.45%; (2) the contribution of PBB to PAD shows a significant value with an average contribution categorized as moderate, but shows fluctuations from IDR 420.17 billion (2020) to IDR 552.72 billion (2021); (3) the decrease in the number of Tax Payable Notification Letters (SPPT) paid is influenced by internal factors (human resource capacity, administrative system) and external factors (taxpayer awareness, economic conditions). The implications of the research indicate the need for improved strategies in optimizing PBB revenue through increasing taxpayer awareness, modernizing the tax administration system, and better coordination between related agencies to support increasing the PAD of Medan City.
Co-Authors , Yunita Sari Rioni azzahra, an suci Renny Maisyarah