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Yuniarwati Yuniarwati
Universitas Tarumanagara, Jakarta, Indonesia
Economics, Econometrics & Finance

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The Effect of Financial Distress, Leverage, and Inventory Intensity on Tax Avoidance in Primary Consumer Goods Sector Companies Hapsari Inawati Susanto; Yuniarwati Yuniarwati
Dinasti Accounting Review Vol. 3 No. 4 (2026): Dinasti Accounting Review (April - June 2026)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v3i4.3479

Abstract

This study aims to analyze the effect of financial distress, leverage, and inventory intensity on tax avoidance, with the research object being primary consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2024, totaling 132 companies. The sample was selected using a purposive sampling technique, resulting in 103 companies. The analysis method used is multiple linear regression with the EViews application. The results of the study indicate that financial distress and inventory intensity do not have a significant effect on tax avoidance, while leverage has a positive and significant effect on tax avoidance. Simultaneously, financial distress, leverage, and inventory intensity have an effect on tax avoidance; however, the influence is relatively weak. The implication of this study is that in evaluating a company, one should not only consider financial aspects but also its compliance with legal regulations.
Pengaruh Reputasi Auditor, Opini Audit, dan Audit Report Lag Terhadap Harga Saham pada Perusahaan Sektor Infrastruktur yang Terdaftar di BEI Maulida Niswatul Asri M.; Yuniarwati Yuniarwati
Dinasti Accounting Review Vol. 4 No. 1 (2026): Dinasti Accounting Review (July - August 2026)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v4i1.3457

Abstract

Sektor infrastruktur merupakan salah satu sektor yang membutuhkan investasi besar dan pengawasan ketat, sehingga transparansi laporan keuangan sangat krusial bagi para pemegang saham. Kualitas dan kecepatan informasi audit dinilai menjadi faktor penentu tingkat kepercayaan pasar yang tercermin pada harga saham. Berdasarkan hal tersebut, penelitian ini bertujuan untuk menguji pengaruh reputasi auditor, opini audit, dan audit report lag terhadap harga saham pada perusahaan infrastruktur yang terdaftar di Bursa Efek Indonesia (BEI) untuk periode pengamatan 2022-2024. Penelitian ini menggunakan data sekunder dengan pendekatan kuantitatif. Pemilihan sampel menggunakan metode purposive sampling, sehingga diperoleh sebanyak 44 perusahaan sebagai sampel penelitian dengan total 132 data observasi. Data dianalisis menggunakan teknik analisis regresi data panel dengan estimasi model Random Effect Model (REM) melalui perangkat lunak Eviews 14 SV. Hasil penelitian menunjukkan secara parsial hanya opini audit yang berpengaruh positif signifikan terhadap harga saham, sedangkan reputasi auditor dan audit report lag tidak berpengaruh signifikan. Secara simultan, ketiga variabel berpengaruh signifikan terhadap harga saham. Hal ini mengindikasikan investor sektor infrastruktur lebih fokus pada substansi informasi audit dibandingkan reputasi auditor maupun waktu penerbitan laporan auditnya.
Co-Authors Hapsari Inawati Susanto Maulida Niswatul Asri M.