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All Journal INCOME : Jurnal Akuntansi dan Keuangan WORLDVIEW ( Jurnal Ekonomi Bisnis dan Sosial Sains )
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.
The Impact of Attitudes on Career Adaptability: Analysis of Organizational Citizenship Behavior as an Intervening Variable Riduwan Riduwan
WORLDVIEW ( Development economic and sharia studies journal ) Vol 4 No 2 (2025): WORLDVIEW ( Jurnal Ekonomi Bisnis dan Sosial Sains ) 
Publisher : Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/worldview.v4i2.557

Abstract

The purpose of this study is to assess how important attitudes are in relation to the career adaptability of PT. Lima Berjaya Persada Kutorejo - Mojokerto. The respondents in this study who work at PT. Lima Berjaya Persada Kutorejo - Mojokerto, was given a total of 49 questionnaires. Saturated sampling and sampling methods used in this kind of quantitative research. As a result, 49 employees were used as research samples. The data analysis method used is descriptive statistical analysis, especially the SEM-PlS test. Software called Smart Pls 4.0 is used to help with data processing. Analysis of external models (measurement models) used to analyze data. This study uses validity and reliability tests. The following in-depth analysis of the model (structural model evaluation) includes model quality testing (fit model), the use of a bootstrapping approach to test hypotheses, and cross-validation redundancy assessment (Q2). The test results showed that: 1) attitude had a significant and positive influence on Organizational Citizenship Behavior; 2) attitudes have a considerable influence on career adaptability; and 3) organizational citizenship behavior has a great influence on career adaptability. This study provides additional information for interested parties in the world of work about the influence of attitude on career adaptability through organizational citizenship behavior (ocb) of PT. Lima Berjaya Persada Kutorejo- Mojokerto. In addition, this research is also expected to be a guideline, reference, or reference for future research, The results of this research are expected to be useful for readers and add insight about the influence of attitude on career adaptability through the organizational citizenship behavior (ocb) of PT. Lima Berjaya Persada Kutorejo – Mojokerto.
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