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All Journal AKTSAR: Jurnal Akuntansi Syariah Buletin Ekonomika Pembangunan
Rosalina, Lisa
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Economics, Econometrics & Finance

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Tax Avoidance: Peran Karakter Auditor Menekan Munculnya Tax Avoidance (Kasus Pada Perusahaan yang Tergabung dalam JII70 Tahun 2021) Rosalina, Lisa; Hadi, Nor
AKTSAR: Jurnal Akuntansi Syariah Vol 6, No 1 (2023)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v6i1.20383

Abstract

The research is intended to test the effect of auditor characteristics (audit specialization, audit tenure, audit opinion and audit fees) on tax avoidance empirically. Testing this research has a fundamental essence, namely testing agency theory in the form of economic rational content in taxation so that it creates motivation to carry out tax avoidance. This research was conducted at companies that are members of the Jakarta Islamic Index (JII70) in 2021. The data is in the form of secondary data collected by documentation procedures. The total population of the study was 81 companies, the number of samples was 44 companies, and the sampling technique used was purposive sampling. To analyze the data using ordinary least squares. The results showed that two of the four hypotheses were accepted: audit specialization and audit fees significantly affected tax avoidance. However, audit tenure and audit opinion have no significant effect on tax avoidance. Observing the results of this hypothesis implies that in accordance with the rules of agency theory, economic rational strength creates tax avoidance motivation to defend the company's interests.
Pengaruh Inflasi, Nilai Tukar dan Suku Bunga Kredit Terhadap Ekspor Indonesia Tahun 2009-2020 Rosalina, Lisa; Titik, Crisanty Sutristyaningtyas
Buletin Ekonomika Pembangunan Vol 2, No 2 (2021): SEPTEMBER
Publisher : Jurusan Ilmu Ekonomi Fakultas Ekonomi Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/bep.v2i2.13865

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh inflasi, nilai tukar, dan suku bunga kredit terhadap ekspor Negara Indonesia tahun 2009-2020. Data yang digunakan dalam penelitian ini diperoleh dari Badan Pusat Statistik Indonesia (BPS) dan Bank Indonesia (BI). Penelitian ini menggunakan metode Error Correction Model (ECM) dengan data time series atau data bentuk deret waktu bulanan yakni bulan Januari 2009 sampai dengan bulan Desember 2020 untuk mengetahui pengaruh variabel independen terhadap variabel dependen dalam jangka pendek dan jangka panjang. Hasil analisis ECM menunjukan dalam jangka pendek inflasi dan suku bunga kredit berpengaruh negatif terhadap ekspor sedangkan nilai tukar berpengaruh positif terhadap ekspor. Pada jangka panjang inflasi, nilai tukar, dan suku bunga kredit sama-sama berpengaruh negatif terhadap ekspor Indonesia.Kata Kunci: Inflasi, Nilai Tukar, Suku Bunga Kredit, Ekspor, ECM.
Co-Authors Crisanty Sutristyaningtyas Titik, Crisanty Sutristyaningtyas Nor Hadi