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Retnaningtyas Widuri
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International Journal of Pertapsi
Published by Universitas Kristen Petra Surabaya
ISSN : -     EISSN : 30255945     DOI : https://doi.org/10.9744/ijp
Core Subject : Economy,
Economics, Econometrics & Finance
International Journal of Pertapsi (IJP) is peer–reviewed journal publishing high–quality, original research and published biannually (January and July) by Pertapsi-Indonesia. The aim of IJP is to provide an intellectual platform for the international scholars and to promote interdisciplinary studies in business and social science and become the leading journal in socio humaniora and social science in the world. The Indonesian Journal of Pertapsi (IJP) accepts articles original empirical (qualitative or quantitative) research, literature reviews, theoretical or methodological contributions, integrative reviews, meta-analyses, comparative or historical studies that meet the standards established for publication in the journal on the following topics: Taxation, Business Law, Financial Accounting, Management Accounting, Behavior in Accounting, Sustainability Accounting, Public Sector Accounting, Auditing, Budgeting and Financing, Capital Market and Corporate Governance.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 4 Documents
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Search results for , issue "Vol. 3 No. 1 (2025): February 2025" : 4 Documents clear
The Influence of Company Size, Profitability, and Audit Opinion on Audit Delay in Food and Beverage Subsector Manufacturing Companies Listed on the IDX in 2020-2023 Utung, Maria Wilhelmina; Pradnyani, Ni Luh Putu Sri Purnama; Artaningrum, Rai Gina
International Journal of Pertapsi Vol. 3 No. 1 (2025): February 2025
Publisher : Pertapsi-Indonesia collaborated with Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijp.3.1.1-10

Abstract

Audit delay is the amount of time it takes for an auditor to finish their work. This time is counted from the end of the financial year to when the audit report is made public. The auditor shows their responsibility and job by sending in the audit report on time. When auditors follow the rules, it affects how long it takes to share their findings and how good those findings are. This study aimed to find out how company size, profit, and audit opinions affect how long audits take. It used numbers and information from other sources for the research. This study looked at 45 food and drink manufacturing companies listed on the IDX from 2020 to 2023. The method used to select samples was purposive sampling, which followed specific criteria to get 92 samples. The researchers used a method called multiple linear regression analysis to look at the data. The study found that larger companies tended to have longer audit delays. Making a profit caused audits to take longer. The audit opinion caused problems because it took too long to complete the audit. The results show that three things affect how long audits take: the size of the company, how much money it makes, and the auditor's opinion. The factors mentioned can help company leaders when growing the business and can guide investors when deciding where to put their money.
The Effect of Tax Planning, Deferred Tax Expense, and Audit Quality on Earnings Management in Property and Real Estate Sub-Sector Companies Zogara, Ita Diana; Pradnyani, Ni Luh Putu Sri Purnama; Artaningrum, Rai Gina
International Journal of Pertapsi Vol. 3 No. 1 (2025): February 2025
Publisher : Pertapsi-Indonesia collaborated with Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijp.3.1.11-22

Abstract

Profit management is a condition where management intervenes in the process of preparing financial statements for external parties so that the amount of profit can be leveled, increased, and decreased. Profit is the simplest measure to assess company performance. Information about profit has a significant role for parties with an interest in a company. The goal that management wants to achieve is to make high profits. This is directly related to the bonus that the management will receive, as the higher the profit earned, the higher the bonus that the company will give to the management as a direct manager. The research method used is the quantitative research method with secondary data. This research was conducted at property and real estate subsector companies listed on the Indonesia Stock Exchange in 2020-2023. The method of determining the sample is purposive sampling. Multiple linear regression analysis is the data analysis technique used. The results of this study indicate that tax planning has a positive effect on profit management, deferred tax expense has a positive effect on profit management, and audit quality has a negative effect on profit management. According to these findings, there are three factors that affect profit management: tax planning, deferred tax expense, and audit quality. The above factors can be taken into consideration by company management in developing the company and become a benchmark for investors in making decisions to invest.
The Effect of Financial Technology, Financial Literacy, and Financial Inclusion on Business Sustainability of Micro, Small, and Medium Enterprises (MSMEs) in Badung Regency Tangi, Venansia Eno; Pradnyani, Ni Luh Putu Sri Purnama; Suryantari, Eka Putri
International Journal of Pertapsi Vol. 3 No. 1 (2025): February 2025
Publisher : Pertapsi-Indonesia collaborated with Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijp.3.1.23-32

Abstract

Business sustainability is a business that continues to experience growth from time to time by utilizing business resources and competitive capabilities. This study aims to determine the effect of financial technology, financial literacy, and financial inclusion on the business sustainability of MSMEs. The research method used is quantitative research, with primary data obtained from questionnaire data measured on a Likert scale. The sampling technique used was snowball sampling. The population and sample in this study were active MSME players who used financial technology services in as many as 100 MSMEs in the Badung Regency. Data analysis using multiple linear regression with data presentation assisted by the SPSS 26 application. The results of this study indicate that financial technology has a positive and significant effect on business sustainability, financial literacy has a positive and significant impact on business sustainability, and financial inclusion has a positive and significant effect on the business sustainability of MSMEs in Badung Regency.
The Influence of Modernization of Tax Administration System and Trust in Government on Taxpayer Compliance with Taxpayer Morale as a Moderating Variable Fabian, Danu; Herianti, Eva
International Journal of Pertapsi Vol. 3 No. 1 (2025): February 2025
Publisher : Pertapsi-Indonesia collaborated with Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijp.3.1.33-44

Abstract

This study examines the impact of tax administration system modernization and trust in government on taxpayer compliance, with taxpayer morale as a moderating variable. Primary data was collected through questionnaires distributed to MSME taxpayers at Block A, Tanah Abang Market, Central Jakarta. Using a quantitative approach, the research applied purposive sampling with the Slovin formula and analyzed data via SEM Partial Least Square using SmartPLS 4. Findings reveal that tax administration modernization and trust in government significantly and positively influence taxpayer compliance. However, taxpayer morale weakens the effect of tax administration modernization on compliance and does not moderate the impact of trust in government. Limitations include time constraints, varied respondent characteristics, and potential biases in questionnaire responses. This research contributes to tax authorities by emphasizing the need for efficient systems and trust-building policies to enhance compliance. It addresses a gap by introducing taxpayer morale as a moderating factor.

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