JAT : Journal Of Accounting and Tax

ASSESSING AUDIT TIMELINESS: THE IMPACT OF FIRM SIZE AND AUDIT FEE ON AUDIT REPORT LAG IN INDONESIA

2025-09-10T20:33:38+07:00

Abstract to examine the influence of firm size and audit fees on the duration required to finalise the audit report. This study examines firms in the non-cyclical consumer sector listed on the Indonesia Stock Exchange from 2021 to 2023. The employed method is descriptive and verificative, utilising a quantitative approach. Employing a purposive sampling strategy, 26 companies were chosen as samples, yielding 78 data observations. The data was examined by multiple linear regression analysis utilising SPSS. The research findings indicate that both firm size and audit fees concurrently exert a substantial influence on audit report delay. These two variables exhibit a negative and considerable impact on audit report delay. Consequently. The larger the company and the higher the audit charge, the more expedited the completion of the financial statement audit.

ANALYSIS OF THE INFLUENCE OF GOOD CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY, AND FIRM SIZE ON FIRM VALUE IN PROPERTY AND REAL ESTATE COMPANY LISTED ON THE INDONESIA STOCK EXCHANGE 2020-2024 PERIOD

2025-09-10T20:33:08+07:00

This study analyzes of the influence of Good Corporate Governance (GCG), Corporate Social Responsibility (CSR), and firm size on corporate value in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during 2020-2024. Corporate value is measured using the Price to Book Value ratio. GCG is proxied by the proportion of independent commissioners, CSR based on the disclosure of the GRI Standards indicator, and firm size is measured by the natural logarithm of total assets. The study employs a quantitative approach with a causal research design and utilizes multiple linear regression. Secondary data were obtained from annual and sustainability reports. A total of 19 companies were selected through purposive sampling, resulting in 95 observations over a five-year period. Data analysis involved classical assumption testing followed by hypothesis testing using the t-test, F-test, and coefficient of determination. The findings reveal that GCG has a significant positive effect on corporate value, whereas CSR and firm size do not exhibit significant individual effects. However, simultaneously all three variables collectively have a significant impact on corporate value. These results provide valuable insights for corporate management and investors in making decisions regarding governance practices, social responsibility initiatives, and strategic asset development

BOARD OF COMMISSIONERS’ EFFECTIVENESS, AUDIT COMMITTEE EFFECTIVENESS, AND ACCOUNTING CONSERVATISM: DO THEY INFLUENCE TAX AVOIDANCE?

2025-09-10T20:32:47+07:00

This study aims to empirically examine the effect of Board of Commissioners Effectiveness, Audit Committee Effectiveness, and Accounting Conservatism on Tax Avoidance in consumer non-Cyclical sector companies listed on the Indonesia Sharia Stock Index (ISSI) in 2023. This is a causal associative research using a quantitative approach with secondary data sourced from annual reports. The sample was determined using purposive sampling, resulting in 76 observations. Data were analyzed through descriptive statistics, classical assumption tests, multiple linear regression, coefficient of determination test, F-test, and t-test. The findings show that, partially, Board of Commissioners Effectiveness and Accounting Conservatism do not have a significant effect on Tax Avoidance, with significance values of 0.242 and 0.054, respectively. In contrast, Audit Committee Effectiveness has a significant effect on Tax Avoidance, with a significance value of 0.008.

THE INFLUENCE OF PROFITABILITY, LEVERAGE, AND CORPORATE GOVERNANCE ON SUSTAINABILITY REPORT DISCLOSURE: EVIDENCE FROM ENERGY SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE

2025-09-10T20:32:24+07:00

The purpose of this research is to examine whether profitability, leverage, and corporate governance have an effect on sustainability report disclosure in energy sector companies listed on the Indonesia Stock Exchange. This research used a quantitative method by utilizing sustainability report data and annual reports sourced from company websites and the IDX website. The population used in this research was 74 companies. Sampling used a purposive sampling technique. There were 34 companies that could be used as research samples with 68 observation data. The data analysis method used was multiple linear regression analysis. The results of the research indicate that profitability has no effect on sustainability report disclosure, leverage has a positive effect on sustainability report disclosure, and independent commissioners have no effect on sustainability report disclosure in energy sector.

THE IMPACT OF PHYSICAL DOCUMENT UTILIZATION ON THE EFFECTIVENESS OF PUBLIC FINANCIAL ADMINISTRATION: A CASE STUDY OF BANK BJB KCP PEMKOT BANDUNG 1

2025-09-10T20:31:57+07:00

Although the use of physical documents in administration has advantages in terms of legality and certain security aspects, on the other hand, it often raises various issues such as delays in the verification process due to manual input, the risk of document loss, as well as inefficiencies in time and cost. In fact, the development of digital systems somewhat encourages the transition towards a more effective and efficient financial administration system, but the reality is that many institutions use different applications that are not integrated with each other, and there are even some institutions that do not use digital systems, resulting in data duplication, inconsistency of information, and slowing down decision-making processes. Assessing the inefficiency of the impact of a digital system that is not yet evenly distributed, the digital system is implemented by government institutions which become the center of public financial administration, so that public financial administration is more structured by the government and reduces the risks from various parties. The overall use of the system can expedite the administration process as it is more effective and efficient, and the use of the system can also minimize the use of physical documents as examined through causal-comparative research methods. Public financial administration actually uses documents that slow down the administration process; manual verification, archiving of files, and the transfer of documents between units pose risks of duplication as well as delays. This finding is in line with a study at Bank BJB KCP Pemkot Bandung 1 which states that although physical documents are still procedurally used, the manual system negatively impacts the speed of administrative services.