AKUA: Jurnal Akuntansi dan Keuangan

Pengaruh Capital intensity, Umur Perusahaan, Komite Audit, dan Board Gender Diversity terhadap Tax Avoidance

2024-08-07T05:47:45+00:00

The purpose of this research is to empirically examine the effect of capital intensity, firm age, audit committee and board gender diversity on tax avoidance. Tax avoidance in this study was measured using the Effective Tax Rate (ETR). This research is a quantitative research and uses sector energy sub sector mining companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period as research objects. The sample selection technique used purposive sampling with a total of 40 samples obtained from 8 sector energy sub sector mining companies. Hypothesis testing in this study was carried out using E-views software version 16. Based on the results of the hypothesis testing that had been carried out, it can be concluded that 1) capital intensity has effect on tax avoidance; 2) firm age has no effect on tax avoidance; 3) the audit committee has no effect on tax avoidance, 4) board gender diversity has no effect on tax avoidance.

Pengaruh Profitabilitas dan Ukuran Perusahaan terhadap Audit Report Lag pada Perusahaan Sektor Telekomunikasi Periode 2021-2023

2024-08-02T04:40:38+00:00

This research aims to analyze the effect of profitability and company size on audit report lag in telecommunication sector companies for the 2021-2023 period. Researchers used the annual financial statements obtained through the Indonesia Stock Exchange (IDX) during the period concerned in this study. The research method used is quantitative research. Telecommunication sector companies are the object of this research. Researchers conducted several tests in data analysis which included classical assumption tests, multiple linear regression analysis, and hypothesis testing. The results of this study state that variable X1 (Profitability) has a significant effect on variable Y (audit report lag) with a significance value of 0.042 (p <0.05). In addition, variable X2 (company size) also has an influence on variable Y (audit report lag) with a significance value of 0.047 (p < 0.05). And simultaneously, the two X variables affect the audit report lag with a significance value of 0.059. However, this simultaneous effect is not fully convincing at the conventional sig level (5%). This finding indicates that both profitability and company size are important factors that make the length of the audit process (audit report lag) in the telecommunications sector during the study period.

Pengaruh Manajemen Laba, Sales Growth, Transfer Pricing, dan Umur Perusahaan terhadap Praktik Penghindaran Pajak

2024-08-07T05:50:22+00:00

This study aims to determine the effect of earnings management, sales growth, transfer pricing, and company age on tax avoidance practices. This type of research is quantitative research. The data used in this study are secondary data. The population in this study are non-cyclical consumer sector companies listed on the Indonesia Stock Exchange in 2018-2022. The total population in this study were 114 companies. The sampling technique used purposive sampling and obtained 15 companies with a research period of 5 years so that 75 sample data were obtained. The data analysis used in this research is descriptive statistics, panel data regression test, classical assumption test, and hypothesis testing. The results showed that earnings management and transfer pricing had no significant effect on tax avoidance, while sales growth and company age had a significant effect on tax avoidance.

Pengaruh Leverage, Kepemilikan Institusional, dan Kepemilikan Manajerial terhadap Penghindaran Pajak

2024-08-07T05:51:42+00:00

This study aims to analyze empirical evidence on how leverage, institutional ownership, and managerial ownership impact tax avoidance in non-cyclical consumer companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. The research uses a quantitative associative method, relying on secondary data from IDX’s website and annual reports of the companies. Sampling was conducted using purposive sampling based on specific criteria relevant to the study, resulting in a sample of 9 companies with 113 observations. Hypothesis testing was performed using Eviews 10 for data analysis and Excel 9 for data management. The findings reveal that, collectively, leverage, institutional ownership, and managerial ownership have a significant impact on tax avoidance. However, when examined individually, only leverage shows a significant effect on tax avoidance. Institutional and managerial ownership do not significantly influence tax avoidance. This lack of impact might be due to differences in the motivations and capabilities of institutional and managerial shareholders in implementing tax strategies. The study underscores the critical role of leverage in managing tax strategies. High leverage can increase financial pressure on a company, potentially driving it to engage in tax avoidance to preserve profitability. Conversely, the influence of institutional and managerial ownership on tax avoidance is less clear, suggesting that these ownership structures may not significantly alter tax avoidance behaviors. This research contributes to the existing literature on tax avoidance by highlighting the importance of leverage and provides valuable insights for companies aiming to develop more effective financial and ownership policies for efficient tax management.

Pengaruh Intellectual Capital, Cash Holding dan Pertumbuhan Penjualan terhadap Nilai Perusahaan

2024-09-04T03:23:44+00:00

Company value has an important role as an indicator of shareholder performance and wealth. So this study aims to examine and analyze the effect of Intellectual Capital, Cash Holding and Sales Growth on company value. Performance in industrial companies listed on the Indonesia Stock Exchange for the period 2018 to 2022. This type of research is quantitative research, using secondary data. The data analysis method used is a panel data regression test using the Microsoft Excel and Eviews 12 applications. The population in this study is all industrial sectors listed on the Indonesia Stock Exchange in the period 2018 to 2022. The data collection technique in this study was a purposive sampling technique with the results of the 55 study populations became 14 research samples processed in this study. The results of the study show that Intellectual Capital, Cash Holding and Sales Growth did not simultaneously influence Company Value in industrial companies for the period 2018 to 2022. While partially Intellectual Capital did not influences Company Value, Cash Holding did not effect on Company Value and Sales Growth did effect Value Company.

Pengaruh Inflasi, Ukuran Perusahaan dan Bagi Hasil terhadap Jumlah Deposito Mudharabah (Studi Empiris pada Bank Umum Syariah yang Terdaftar di Otoritas Jasa Keuangan pada Tahun 2018-2022)

2024-09-04T06:00:14+00:00

This study aims to empirically test and prove the effect of inflation, company size and profit sharing on the amount of mudharabah deposits (Empirical Study on Islamic Commercial Banks Registered with the Financial Services Authority in 2028-2022). This study uses the dependent variable, namely the Amount of Mudharabah Deposits (Y) and the independent variables are Inflation (X1), Company Size (X2), and Profit Sharing (X3). This study uses the financial statements of Islamic commercial banks registered with the financial services authority in 2018-2022. The type of research used is quantitative, the type of data used is secondary data. The population in this study is Islamic Commercial Banks registered with the Financial Services Authority (OJK) in 2018-2022 consecutively. The sampling method in this study uses purposive sampling technique, there are 30 samples that will be used in this study. This study uses panel data regression analysis techniques for data management using Eveiws 12 Software. The results of this study indicate that inflation, company size and profit sharing simultaneously affect the amount of mudharabah deposits. Partially inflation and profit sharing do not affect the amount of mudharabah deposits, while Company Size affects the amount of mudharabah deposits.

Determinan Akuntabilitas, Profesionalisme dan Independensi terhadap Kualitas Audit

2024-10-18T07:50:58+00:00

This study aims to examine the influence of accountability, professionalism and independence of auditors on the quality of audits in public accounting firms in the West Jakarta area. The population used by public accounting firms in the West Jakarta Region. The research uses a type of quantitative research, where the research uses variables, populations, samples, and data analysis tests. The sample in the study was 100 people, sampling by calculating the number of indicators based on the structural equation model. Sample selection technique using convenience sampling. Data analysis using the Smart PLS analysis tool. The results of the study show that professionalism and independence have a significant effect on audit quality, while accountability does not have a significant effect on audit quality. The results provide a synthesis that the better the professionalism and independence that the Auditor has, the better the quality of the audit produced. If the auditor has professionalism in carrying out his duties, he or she can be arbitrary and carried out with responsibility. An auditor who has an independent attitude in carrying out audit duties, cannot be influenced by several individuals who are interested in making quality audit reports. In addition, the Auditor has a strong stance and does not attach importance to his own interests.

Pengaruh Financial Distress, Karakteristik Eksekutif, Komisaris Independen, dan Kualitas Audit terhadap Tax Avoidance

2024-10-23T09:28:45+00:00

Tax avoidance is an effort to reduce taxes legally which is carried out by making optimal use of provisions in the field of taxation, such as permitted exceptions and deductions as well as benefits or loopholes in other matters that have not been regulated and other weaknesses in the applicable tax regulations. This research aims to explain whether financial distress, executive characteristics, independent commissioners, and audit quality influence tax avoidance. The population used in this research are companies in the mining and plantation sectors listed on the Indonesia Stock Exchange in the 2017-2021 period. This research uses multiple linear regression tests. The results are: (1) financial distress has a negative effect on tax avoidance, (2) executive characteristics have no effect on tax avoidance, (3) independent commissioners have a positive effect on tax avoidance, (4) audit quality has no effect on tax avoidance. This indicates that companies experiencing financial difficulties tend to look for ways to reduce their tax burden, resulting in company cash savings in terms of corporate tax payments. The results of this research also indicate the importance of the existence of independent commissioners, who can supervise company tax management in order to minimize overly aggressive tax avoidance.

Penerapan Sistem Akuntabilitas dalam Penyusunan Laporan Keuangan Kinerja Instansi Sekretariat Daerah Kantor Bupati Deli Serdang

2024-10-23T09:13:12+00:00

Implementation of an accountability system in preparing financial reports on agency performance refers to the use of a series of procedures and policies to ensure that all stages in the process of preparing financial reports are carried out to high and measurable standards. This research aims to determine and analyze the application of the accountability system in preparing performance financial reports for the regional secretariat of the Deli Serdang Regent's Office and to determine the inhibiting factors in implementing the accountability system in preparing performance financial reports at the regional secretariat of the Deli Serdang Regent's Office. The data collection methods are observation, interviews and documentation. The research results show that the implementation of this system has significantly increased transparency and accuracy in preparing financial performance reports. A well-documented process makes auditing and verification easier, so that the information presented in the report is more complete and clear. Factors inhibiting the implementation of an accountability system in preparing financial reports include a lack of human resources trained in financial accountability, especially in timely financial management and reporting, as well as inadequate technological infrastructure.