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All Journal INCOME : Jurnal Akuntansi dan Keuangan
Riduwan Riduwan
Institut Agama Islam YPBWI Surabaya
Economics, Econometrics & Finance Environmental Science Social Sciences

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ANALYSIS OF THE INFLUENCE OF COMPANY SIZE, AUDIT COMMITTEE, AND AUDITOR OPINION ON AUDIT DELAY IN FOOD AND BEVERAGE MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Riduwan Riduwan
Income Vol 7 No 1 (2026): INCOME : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/akuntansi.v7i1.623

Abstract

This study aims to analyze the influence of Company Size (X1), Audit Committee (X2), and Auditor Opinion (X3) on Audit Delay (Y) in Food and Beverage Companies Listed on the Indonesia Stock Exchange in 2015-2017. This study uses a purposive sampling method of 12 companies with 3 years of observation. The data in this study are secondary and documentation with two quantitative and qualitative approaches. The method used is the method of multiple linear regression analysis and hypothesis testing. The results showed a partial test .The size of the company had no effect on Audit delay, The audit committee has no effect on audit delay and The auditor's opinion affects the audit delay. In a simultaneous test of company size, audit committee and auditor opinion affect the audit delay. The independent variable in this study had an effect of 30.8% and the rest was influenced by other variables not examined in this study.
ANALYSIS OF THE IMPACT OF PROFITABILITY, LEVERAGE AND FINANCIAL DISTRESS ON TAX AVOIDANCE IN FOOD & BEVERAGE COMPANIES ON THE IDX (2019-2023) Riduwan Riduwan
Income Vol 6 No 2 (2025): INCOME : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/akuntansi.v6i2.625

Abstract

This research aims to analyze the influence of Profitability, Leverage, and Financial Distress on Tax Avoidance in food and beverage sub-sector companies listed on the Indonesia Stock Exchange from 2019 to 2023. This type of research uses statistics with a quantitative approach. The data collection technique employs the documentation method, which involves collecting data from financial reports published on the official IDX website. The sample size in this study is 110 reports from 22 food and beverage sub-sector companies listed on the IDX in 2022-2023. Purposive sampling is used as the sampling determination technique with certain criteria, and multiple regression analysis is used. Data analysis is conducted with the aid of SPSS software version 27. The research results show that partially only the Leverage variable has no effect, while the Profitability and Financial Distress variables have an impact on Tax Avoidance. Simultaneously, Profitability, Leverage, and Financial Distress affect Tax Avoidance in food and beverage sub-sector companies listed on the Indonesia Stock Exchange from 2019-2023. These findings provide input for investors and corporate management in strategic decision-making.
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