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Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak
Published by Institut Teknologi dan Bisnis Widya Gama
ISSN : 25982885     EISSN : 25986074     DOI : https://doi.org/10.30741/assets
Core Subject : Economy,
Economics, Econometrics & Finance
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak published twice a year in January and July, published by the Department of Accounting, Institut Teknologi dan Bisnis Widya Gama Lumajang since January 2017. Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak intended as a forum for publishing scientific articles in the accounting field.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 202 Documents
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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.
The Role of Risk Management on the Effect of Asset Quality and Sustainability on Banking Financial Distress Ismiantika, Ismiantika; Paramita, Ratna Wijayanti Daniar; Fadah, Isti
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.v10i1.1893

Abstract

This study examines the influence of asset quality, sustainability, and risk management on financial distress in banks registered with the Financial Services Authority (OJK) during the 2020–2023 period. Asset quality is measured by Non Performing Loans (NPL), sustainability by Green Loans, and risk management by the Capital Adequacy Ratio (CAR). A quantitative explanatory research method using Structural Equation Modeling (SEM) analysis was employed to test the direct and indirect relationships among the variables. The results indicate that NPL and Green Loans do not have a significant direct effect on financial distress but do influence risk management. Risk management itself does not directly affect financial distress but acts as an intervening variable that strengthens the relationship between sustainability and financial distress. Practical implications emphasize the importance of strengthening the integration of sustainability principles into risk management and developing more proactive asset quality management strategies to maintain banks' financial stability. This study provides theoretical and practical contributions to banking risk management and forms the basis for recommendations for regulators, bank management, and future research.

Page 21 of 21 | Total Record : 202

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