JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI)

Pengaruh Total Aset, Aset Tetap dan Debt Ratio Terhadap Durasi Audit Pada Perusahaan Sektor Otomotif Periode 2021-2024

2026-04-08T05:58:35+00:00

This study examines the influence of Total Assets, Fixed Assets, and the Debt Ratio on Audit Duration in automotive sector companies listed on the Indonesia Stock Exchange during the period from 2021 to 2024. The sample consists of thirty-five observations from nine companies selected using purposive sampling. The analysis was conducted through classical assumption testing and multiple linear regression, including simultaneous testing, partial testing, and the assessment of the coefficient of determination. The findings indicate that Total Assets have a negative effect on Audit Duration, while Fixed Assets and the Debt Ratio have positive effects. The three variables also show a simultaneous influence on Audit Duration. Overall, the research model explains a portion of the variation in audit duration, although other factors such as the quality of internal controls, transaction complexity, and auditor policies may also contribute beyond the scope of this study.

Pengaruh Ukuran Perusahaan, Rasio Common Size Piutang, dan Pertumbuhan Pendapatan Terhadap Durasi Audit Perusahaan Jasa

2026-04-08T05:58:35+00:00

This study aims to determine the effect of company size, accounts receivable ratio, and revenue growth on the duration of audits of service companies. The population in this study consists of service companies listed on the Indonesia Stock Exchange (IDX) during the period of 2021-2024, and the research sample consists of 13 service companies that meet the research criteria. This study uses a quantitative method with an associative multiple regression analysis approach. The data used are financial report data from selected companies during 2021-2024, obtained through the IDX website and company websites. The variables in this study are independent variables, namely company size (X1), accounts receivable ratio (X2), and revenue growth (X3), and the dependent variable is audit duration (Y). Based on the results of data analysis and hypothesis testing, it shows that the variables of company size (X1) and common size receivables ratio (X2) have a positive and significant effect on audit duration (Y), while the variable of revenue growth (X3) has a positive but insignificant effect on audit duration (Y).

Pengaruh Peluang, Rasionalisasi Dan Kapabilitas Terhadap Fraud (Studi Kasus PT Sat Nusapersada Tbk Batam)

2026-04-15T05:51:27+00:00

This study aims to analyze the influence of opportunity, rationalization, and capability on the occurrence of fraud at PT Sat Nusapersada Tbk, Batam City. The study used a quantitative approach with primary data obtained through questionnaires distributed to 100 employees as respondents. Data processing was carried out using multiple linear regression analysis with the help of SPSS version 26. The results showed that the three independent variables had a positive and significant effect on fraud. Opportunity had a significance value of 0.004, rationalization of 0.002, and capability of 0.005. This indicates that the greater the opportunity, self-justification, and individual ability to exploit the situation, the risk of fraud also increases. The classical assumption test showed that the data were normally distributed and there were no problems of autocorrelation, multicollinearity, or heteroscedasticity, so the regression model was considered suitable for use. As a preventive measure, the company is advised to implement job rotation in the warehouse section, conduct periodic anti-collusion training, conduct risk-based audits in vulnerable operational areas, and provide ethics training to suppress rationalization and abuse of employee capabilities.

Peran Corporate Governance Dan Audit Terhadap Integritas Laporan Keuangan Perusahaan Transportasi Yang Terdaftar Di BEI Tahun 2020–2023

2026-04-08T05:58:35+00:00

This study aims to analyze the effect of corporate governance structure, proxied by the Audit Committee, Independent Commissioners, Audit Tenure, Size of Public Accounting Firms, and Auditor Turnover, on the Integrity of Financial Statements in transportation companies listed on the Indonesia Stock Exchange for the period 2020–2023. This study uses a quantitative approach with secondary data in the form of company annual reports. The sample was determined using purposive sampling and analyzed using multiple linear regression. The results show that the Audit Committee, Independent Commissioners, Audit Tenure, and Public Accounting Firm Size have a significant effect on Financial Statement Integrity, while Auditor Turnover does not have a significant effect. Simultaneously, all independent variables affect financial statement integrity. These findings reinforce agency theory, which states that internal and external oversight mechanisms play a role in minimizing conflicts of interest and improving the credibility of financial reporting.

Pengaruh Profitabilitas, Likuiditas, dan Beban Dibayar Dimuka terhadap Durasi Audit pada Perusahaan Consumer Goods Periode 2022-2024

2026-04-15T06:16:39+00:00

This study aims to examine the effect of profitability, liquidity, and prepaid expenses on audit duration in consumer goods companies during the 2022–2024 period. The research adopts a quantitative approach, using a total of 38 observations obtained from published financial statements. Descriptive statistics, classical assumption tests, and multiple linear regression analysis are employed to assess the influence of independent variables on audit duration as the dependent variable. The findings indicate that profitability, liquidity, and prepaid expenses do not have a significant impact on audit duration, both partially and simultaneously. These results suggest that the financial factors examined in this study are not the primary determinants of audit timing, and other factors such as transaction complexity, auditor workload, and public accounting firm policies may play a more substantial role. This study provides insights for companies and auditors to better understand factors affecting audit efficiency and highlights the need for future research to incorporate additional variables and more comprehensive analytical methods to explain variations in audit duration.

Analisis Faktor Penyebab Keterlambatan Pelaporan di Core Tax dan Dampaknya (Studi Kasus pada PT Mitra Karya Prima)

2026-04-15T06:42:17+00:00

This study aims to analyze the factors contributing to delays in tax reporting through the Core Tax Administration System (CTAS) and their impacts on administrative efficiency and taxpayer compliance at PT Mitra Karya Prima. CTAS is a digital system developed by the Directorate General of Taxes since 2025 as part of the technology-based transformation of tax services. The study employs a descriptive, qualitative approach using a single-case study design, with data collected through in-depth interviews, direct observation, and document analysis of tax reporting for the period from January to July 2025. The findings identify three main factors causing reporting delays: (1) technical system issues, including server disruptions and unstable module integration; (2) human resource factors, particularly limited digital literacy and insufficient technical training; and (3) regulatory and administrative complexity arising from frequent regulatory updates without adequate technical guidance. These conditions adversely affect administrative efficiency, increase the risk of tax sanctions, and reduce taxpayer trust in digital tax systems. The study underscores the importance of strengthening technological infrastructure, enhancing human resource capacity, and simplifying regulations to support the effectiveness and sustainability of CTAS implementation.