Article Per Year (5 Year)
p-Index From 2020 - 2025
2.042
P-Index
This Author published in this journals
All Journal Jurnal Media Wahana Ekonomika Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal ASET (Akuntansi Riset) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Global Financial Accounting Journal Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Tanujaya, Kennardi
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 11 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 11 Documents
Search

 1   2 
Analisa Faktor-Faktor yang Mempengaruhi Ketepatan Waktu Pelaporan Keuangan Perusahaan yang Terdaftar di Bursa Efek Indonesia Oktavia, Mari; Tanujaya, Kennardi
Global Financial Accounting Journal Vol 3 No 1 (2019)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (482.98 KB)

Abstract

This research investigates factors affecting timeliness of annual corporate financial reporting in Indonesia. The sample of the research is a company listed on Indonesia Stock Exchange (BEI) in 2012-2017. Company size, company profitability, company age, leverage, audit committee independence, member audit committee, audit committee experience, auditor type, audit report, auditor rotation and audit opinion used as variable independent. The sample of this research includes 335 company on BEI with 1.675 data. Data obtained from financial statement year ended 2012 until 2017 and panel-regression test to examine the study hypotheses. This reaearch found the average time company needs 120 days for issuing financial report. Variable company age and audit report have significant positive impact on timeliness of financial. Audit committee independent and member audit committee have significant negative impact on timeliness. However variable company size, company profitability, audit committee experience, auditor type, auditor rotation and audit opinion had no effect significant toward timeliness financial report.
DETERMINAN TARIF PAJAK EFEKTIF PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Tanujaya, Kennardi; Valentine, Ivo
Global Financial Accounting Journal Vol 4 No 1 (2020)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v4i1.739

Abstract

The purpose of this study is to analyze the determinants of effective tax rates. Effective tax rates are often associated with tax avoidance activities. Independent variables in research are company size, audit committee, leverage, independent commissioners, inventory intensity, return on asset, audit quality, capital intensity, and institutional ownership. GAAP ETR and Current ETR are the dependent variables in this research. 493 companies listed on the Indonesia Stock Exchange from 2014 to 2018 act as the study population. Sample selection is done using a purposive sampling technique. 216 companies that fulfilled certain criteria are included as samples for the study. Data testing with panel data regression is done to test the hypothesis. Test results conclude that the rate of return on assets and firm size had a significant negative effect, while institutional ownership had a significant positive effect on the two dependent variables, namely GAAP ETR and Current ETR. Leverage has a significant positive effect on GAAP ETR but has no significant effect on Current ETR. Other independent variables, namely audit quality, inventory intensity, audit committee, capital intensity, and independent commissioners do not show any significant effect on GAAP ETR and Current ETR.  
PERAN DIREKSI TERHADAP TINGKAT PENGHINDARAN PAJAK DI INDONESIA Tanujaya, Kennardi; Rendy, Rendy
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 5 No 3 (2021): Edisi September - Desember 2021
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v5i3.1739

Abstract

Pajak merupakan iuran dari masyarakat yang dibayarkan kepada negara dan menjadi sumber pendapatan terbesar dari sebuah negara. Penghindaran pajak adalah salah satu taktik dari perencana an pajak perusahaan dengan tujuan demi menurunkan biaya pajak perusahaan secara legal. Berdasarkan pernyataan tersebut, penelitian ini bertujuan untuk meneliti peran direksi terhadap penghindaran pajak di perusahaan terbuka Indonesia. Penelitian ini memakai data sekunder. Data sekunder yang dipergunakan berasal dari laporan tahunan perusahaan terbuka yang terdaftar di Bursa Efek Indonesia. Jumlah data perusahaan yang diambil dari laporan tahunan perusahaan terbuka di Bursa Efek Indonesia ialah 785 data yaitu sebanyak 157 perusahaan. Metode pengumpulan data yang dipakai adalah purposive sampling yang berarti peneliti mengevaluasi sendiri untuk menentukan populasi pada penelitian sedangkan untuk menguji hipotesis dari setiap variabel independen menggunakan regresi data panel. Temuan dari penelitian ini ialah direksi asing serta keahlian direksi berpengaruh signifikan positif terhadap penghindaran pajak. Keberadaan direksi asing serta direksi yang memiliki keahlian di bidang keuangan membuat perusahaan semakin taat dalam melaksanakan kewajiban untuk membayar biaya pajak.
Struktur Kepemilikan dan Kinerja Perusahaan di Indonesia: Efek Moderasi Kualitas Audit Tanujaya, Kennardi; Caroline Simanjuntak, Nancy Monica; Anita, Anita
Jurnal Media Wahana Ekonomika Vol. 20 No. 4 (2024): Jurnal Media Wahana Ekonomika, Januari 2024
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmwe.v20i4.13900

Abstract

ABSTRAK Studi ini memiliki dua tujuan utama, yang pertama adalah menguji secara langsung dampak struktur kepemilikan terhadap kinerja perusahaan. Tujuan kedua adalah menguji pengaruh variabel moderasi kualitas audit terhadap pengaruh struktur kepemilikan terhadap kinerja perusahaan. Data diperoleh dari laporan masing-masing perusahaan non-keuangan yang terdaftar di BEI dan menggunakan purposive sampling . Panel regresi digunakan sebagai metode penelitian. Sebanyak 436 perusahaan non-keuangan terdaftar di BEI sebagai sampel. Hasil penelitian menunjukkan bahwa konsentrasi kepemilikan berpengaruh positif signifikan terhadap kinerja perusahaan. Penelitian ini memberikan wawasan baru tentang hubungan antara konsentrasi kepemilikan, kepemilikan manajerial, kinerja perusahaan, dan kualitas audit. Hasilnya dapat menjadi referensi bagi manajemen dalam mengambil keputusan serta kebijakan perusahaan yang berhubungan dengan struktur kepemilikan dan kinerja perusahaan. Kata Kunci : Konsentrasi Kepemilikan, Kepemilikan Manajerial, Kinerja Perusahaan, Kualitas Audit.   ABSTRAK Penelitian ini mempunyai dua tujuan utama, tujuan pertama adalah untuk menguji secara langsung pengaruh struktur kepemilikan terhadap kinerja perusahaan. Tujuan kedua adalah untuk menguji pengaruh variabel moderasi kualitas audit terhadap pengaruh struktur kepemilikan terhadap kinerja perusahaan. Data diperoleh dari laporan masing-masing perusahaan non keuangan yang terdaftar di BEI dan menggunakan purposive sampling. Regresi panel digunakan sebagai metode penelitian. Sebanyak 436 perusahaan non keuangan yang terdaftar di BEI sebagai sampel. Hasil penelitian menunjukkan bahwa konsentrasi kepemilikan berpengaruh positif signifikan terhadap kinerja perusahaan. Penelitian ini memberikan wawasan baru mengenai hubungan antara konsentrasi kepemilikan, kepemilikan manajerial, kinerja perusahaan, dan kualitas audit. Hasilnya dapat menjadi acuan bagi manajemen dalam mengambil keputusan dan kebijakan perusahaan terkait struktur kepemilikan dan kinerja perusahaan. Kata Kunci : Konsentrasi Kepemilikan, Kepemilikan Manajerial, Kinerja Perusahaan, Kualitas Audit.
Dinamika Kinerja Perusahaan: Peran kritis Diversitas Gender Sebagai Variabel Moderasi Ivone, Ivone; Anisa, Amanda Putri Nur; Tanujaya, Kennardi
Jurnal Media Wahana Ekonomika Vol. 21 No. 1 (2024): Jurnal Media Wahana Ekonomika, April 2024
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmwe.v21i1.14513

Abstract

ABSTRAK   Fenomena diversitas gender dalam tata kelola perusahaan menjadi sebuah hal yang menarik untuk diamati, terutama di indonesia. Penelitian ini dilakukan guna menguji pengaruh ukuran dewan, usia dewan, keragaman kebangsaan dan rangkap jabatan terhadap kinerja perusahaan serta analisa dampak dimoderasi oleh diversitas gender. Pemilihan sampel dilakukan dengan teknik purposive sampling menghasilkan 301 perusahan non keuangan yang terdaftar di BEI dengan periode data 5 tahun sehingga berjumlah 1,503 data. Pengujian data dilakukan dengan analisis linear berganda. Hasil penelitian memperlihatkan kalau ukuran dewan, usia dewan, keragaman kebangsaan dan rangkap jabatan mempengaruhi kinerja perusahaan. Diversitas gender mampu memperkuat hubungan usia dewan terhadap kinerja perusahaan serta memperkuat hubungan keragaman kebangsaan terhadap kinerja perusahaan.   Kata Kunci: Diversitas Gender, Kinerja Perusahaan, Ukuran Dewan, Keragaman Kebangsaan, Rangkap Jabatan.   ABSTRACT   The phenomenon of gender diversity in corporate governance is an interesting thing to observe, especially in Indonesia. This study aimed to examine the effect of board size, board age, nationality diversity and concurrent positions on firm performance and analyse the impact moderated by gender diversity. The sample selection was conducted using the purposive sampling techniques resulting in 301 non-financial companies listed on the IDX with a 5-year data period totalling 1,503 data. The data were analyzed using multiple linear regression analysis. The results showed that board size, board age, nationality diversity and concurrent positions affect firm performance. Gender diversity is able to strengthen the relationship of board age to firm performance and strengthen the relationship of nationality diversity to firm performance.   Keywords : Gender Diversity, Firm Perfomance, Board Size, National Diversity, Multiple Directorship.
HUBUNGAN DEWAN DIREKSI, KEBERAGAMAN GENDER DAN KINERJA BERKELANJUTAN TERHADAP PENGHINDARAN PAJAK Tanujaya, Kennardi; Anggreany, Elva
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 5 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (386.77 KB) | DOI: 10.32670/fairvalue.v4i5.754

Abstract

This study aims to determine the effect of the size of the board of directors on taxavoidance and also to expand the existing literature by examining the mediatingeffect of sustainability performance on the relationship between gender and taxavoidance in the Indonesian context. This study will examine all companies listed onthe Indonesia Stock Exchange that meet the criteria other than the financial sectorfrom 2016-2020. Tax avoidance which is the dependent variable is measured byCETR (Cash Effective Tax Rate) using partial least squares (PLS) software. Thesample used was 148 companies using a purposive sampling procedure. The resultsof this study indicate that the size of the board of directors has no significant effecton tax avoidance, gender diversity has a significant negative effect on tax avoidance,but with the inclusion of sustainability performance as a mediating variable in therelationship between gender diversity and tax avoidance, the results are notsignificant
Pengaruh Karakteristik Perusahaan dan Komite Audit Terhadap Audit Report Lag Reny; Tanujaya, Kennardi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (549.666 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 3.876

Abstract

The effect of company characteristics and audit committee toward audit report lag is the purpose of this study. Period difference between company close book date and audit report publish date is measurement for this dependent variable. Company characteristics are measured by company size, income and leverage. The audit committee is measured by audit committee expertise, audit committee tenure, audit committee overlap, audit committee independence, audit committee size and audit committee meetings. The research object used is the companies listed on the IDX as of 2016 to 2020 with the company's annual report as a source of research data. Purposive sampling method in data collection is applied. The total data sampled were 520 companies with 1,564 data studied. The results of this study found that company size, audit opinion, income and tenure of the audit committee had a significant positive effect on audit report lag. Meanwhile, the variables of KAP size, leverage, audit committee expertise, audit committee overlap, audit committee independence, audit committee size and audit committee meeting have no significant effect on audit report lag.
Efek penghindaran pajak pada nilai perusahaan dengan pelaporan berkerlanjutan sebagai moderator Yanti, Lili; Tanujaya, Kennardi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 1 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (277.595 KB) | DOI: 10.32670/fairvalue.v5i1.2234

Abstract

The value of the company can increase or decrease due to tax evasion. The increase in company value was caused by the takeover of potential state assets to shareholders. Companies carry out tax avoidance practices by reducing the amount of tax that should be paid to get high profits so as to increase the value of the company. Research on the topic of tax avoidance on company value still has different results from previous research so it still needs to be researched with the context in developing countries, namely in Indonesia. This study aims to test the effect of tax avoidance on company value and with the existence of sustainability reporting as a moderator. This study used quantitative data taken from companies listed on the Indonesia Stock Exchange from 2016 to 2020. Hypothesis testing using the panel regression method. The results showed that tax avoidance had no significant influence on the value of the company and the moderation of sustainability reporting on tax avoidance had a negative influence but not significant impact.
Auditor Business, Audit Committee, Report Quality: Intervening Effect of Audit Delay Tanujaya, Kennardi; Evelyn, Vinvin; Ivone, I
Jurnal ASET (Akuntansi Riset) Vol 16, No 2 (2024): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2024
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v16i2.63956

Abstract

This research analyzes the effect of auditor busyness and audit committee characteristics on financial reporting quality, with audit delay as a mediating variable. This research is quantitative and uses panel regression data as an analysis method. Listed cyclical goods companies in the Indonesia Stock Exchange are used as the sample data, ranging from 2018-2022, with 375 samples. The results from this research show no significant influence between auditor busyness and the characteristics of the audit committee on the financial reporting quality, with audit delay as a mediating variable. However, audit committee size and meetings show a significant positive influence on audit delays. Meanwhile, a significant positive impact was also found between audit delay and the quality of financial reports. The outcomes of this research are expected to benefit companies and investors in understanding some factors that cause audit delays. It is also expected to give investors a better understanding of where audit delay indicates doubts about the quality of financial reports. Research about auditor busyness is scarce, especially in Indonesia, and this study is the first in Indonesia to examine the factors that affect financial reporting quality, with audit delay as an intervening variable due to the importance of financial reporting quality as it is used for decision-making.
Determinants That Influence Audit Delay Tanujaya, Kennardi; Nuriah, Sinta
Global Financial Accounting Journal Vol. 7 No. 1 (2023)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v7i1.7626

Abstract

Purpose - This study was conducted to identify the factors that affect audit delays and things that cause delays in audited financial statements. This study uses variables such as firm size, audit opinion, auditor size, profitability, leverage, board of commissioners’ size, independent commissioner size, CEO tenure, and CEO expertise. Research Method - Data from the annual financial statements of firms listed on the Indonesia Stock Exchange were utilized as the sample in this study. A total of 1,960 data samples were obtained, covering the years 2016 to 2020. Purposive sampling was used in this study's data gathering process, and quantitative data were collected. Findings - The results of this study found that the variables of firm size, audit firm size, profitability, leverage, board size, CEO tenure, and CEO expertise did not affect audit delays, while audit opinion variables had a significant negative effect and the independent board of commissioners variables had a significant positive effect against audit delayss. Implication - Companies can use the study's findings as a guide for assessing the quality of financial statement presentation and publish financial reports on time, can assist auditors in conducting audit reports to determine the determinants that affect audit delays, and can be taken into consideration for investors in investing in companies experiencing financial problems audit delay.
Co-Authors Anggreany, Elva Anisa, Amanda Putri Nur Anita Anita Caroline Simanjuntak, Nancy Monica Dharmawan, Caesar Evelyn, Vinvin Ivone, I Ivone, Ivone Lili Yanti, Lili Nuriah, Sinta Oktavia, Mari Rendy Rendy Reny Valentine, Ivo