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All Journal JURNAL AKUNTANSI UNIVERSITAS JEMBER EAJ (ECONOMICS AND ACCOUNTING JOURNAL) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Eksos Trilogi Accounting & Business Research SENTRI: Jurnal Riset Ilmiah Jurnal Riset Ilmiah Jurnal Penelitian Akuntansi Goodwood Akuntansi dan Auditing Reviu Journal of Economics and Management Ulil Albab Atestasi : Jurnal Ilmiah Akuntansi
Mukti, Aloysius Harry
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Religion Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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PENGARUH PERGANTIAN MANAJEMEN, FINANCIAL DISTRESS DAN OPINI AUDIT TERHADAP PUBLIC ACCOUNTANT SWITCHING DENGAN VARIABEL PEMODERASI UKURAN PERUSAHAAN (EMITEN BASIC MATERIALS DI BURSA EFEK INDONESIA PERIODE 2021-2023) Wijayanti, Yulia; Mukti, Aloysius Harry; Eprianto, Idel
SINERGI : Jurnal Riset Ilmiah Vol. 2 No. 2 (2025): SINERGI : Jurnal Riset Ilmiah, February 2025
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/sinergi.v2i2.942

Abstract

This study aims to test and analyze the Effect of Management Change, Financial Distress and Audit Opinion on Public Accountant Switching with the Moderating Variable of Company Size. The population in this study is the Basic Materials Issuers of the Indonesia Stock Exchange for the 2021-2023 Period. The sampling technique used is the purposive sampling method and obtained 61 company samples. The analysis methods used are Descriptive Statistical Analysis, Logistic Regression Analysis, Hypothesis Testing and Moderation Regression Analysis. The results of this study indicate that partially Management Change has a positive effect on Public Accountant Switching and the variables Financial Distress and Audit Opinion do not affect Public Accountant Switching. The results of the study for the moderating variable, namely Company Size, are able to moderate (weaken) the positive effect of Management Change on Public Accountant Switching and Company Size is unable to moderate Financial Distress and Audit Opinion.
PENGARUH INVESTMENT OPPORTUNITY SET, AUDIT TENURE DAN REPUTASI KAP TERHADAP AUDIT REPORT LAG (EMITEN BASIC MATERIALS BURSA EFEK INDONESIA PERIODE 2021-2023) Putri, Syafina Amira; Mukti, Aloysius Harry; Eprianto, Idel
SINERGI : Jurnal Riset Ilmiah Vol. 2 No. 2 (2025): SINERGI : Jurnal Riset Ilmiah, February 2025
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/sinergi.v2i2.943

Abstract

The research aims to examine the Investment Opportunity Set, Audit Tenure and KAP Reputation on Audit Report Lag. The research population is all issuers in the Basic Materials Sector of the Indonesian Stock Exchange for the period 2021-2023. The research variable Audit Report Lag is the dependent variable and Investment Opportunity Set, Audit Tenure and KAP Reputation are the independent variables. The sampling technique used a purposive sampling method and a sample of 192 issuers was obtained. Descriptive Statistical Analysis Methods, Classical Assumption Tests, Correlation Tests, Multiple Linear Regression Tests, and Hypothesis Testing. The research results show that Investment Opportunity Set, Audit Tenure and KAP Reputation have a negative effect on Audit Report Lag.
PENGARUH PENGUNGKAPAN LAPORAN BERKELANJUTAN TERHADAP KINERJA KEUANGAN DENGAN VARIABEL PEMODERASI UKURAN PERUSAHAAN (EMITEN ENERGY BURSA EFEK INDONESIA PERIODE 2021-2023) Adisti, Aprilia Zahra; Mukti, Aloysius Harry; Eprianto, Idel
SINERGI : Jurnal Riset Ilmiah Vol. 2 No. 2 (2025): SINERGI : Jurnal Riset Ilmiah, February 2025
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/sinergi.v2i2.944

Abstract

The research aims to examine the effect of Sustainability Report Disclosure on Financial Performance with the moderating variable Company size. The research population is all energy issuers on the Indonesian Stock Exchange for the 2021-2023 period. The variable used is Financial Performance as the dependent variable, Sustainability Report Disclosure as an independent variable, and Company Size as a moderation variable. The sampling technique used was the purposive sampling method, and a total of 44 samples of issuers were obtained. The analytical methods used are descriptive statistical analysis, classical assumptions, multiple linear analysis, moderated regression analysis, and hypothesis testing. The results of this research show that partial Sustainability Report Disclosure has a negative effect on Financial Performance and Company Size has a positive effect on Financial Performance. The results of this research for the moderating variable, namely Company Size, are able to moderate (strengthen) the negative influence of Sustainable Report Disclosure on Financial Performance.
PENGARUH LEVERAGE & INTENSITAS MODAL TERHADAP MANAJEMEN PAJAK DI MODERASI OLEH UKURAN PERUSAHAAN(Emiten Consumer-Non Cyclicals Bursa Efek Indonesia Periode 2021 - 2023). Adrian, Muhammad Rivki; Mukti, Aloysius Harry; Eprianto, Idel
SINERGI : Jurnal Riset Ilmiah Vol. 2 No. 2 (2025): SINERGI : Jurnal Riset Ilmiah, February 2025
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/sinergi.v2i2.945

Abstract

The study aims to examine the Effect of Leverage and Capital Intensity on Tax Management Moderated by Company Size. Population of Consumer-Non Cyclical Issuers of the Indonesia Stock Exchange for the 2021-2023 Period. The variables used in this study are Tax Management as the dependent variable; Leverage and Capital Intensity as independent variables; and Company Size as the Moderation variable. The sampling technique used was the purposive sampling method and obtained 74 Company samples. The analysis methods used were Descriptive Statistical Analysis, Classical Assumptions, Multiple Linear Analysis, Hypothesis Testing and Moderation Regression Analysis. The results of this study indicate that partially Leverage has a negative effect on Tax Management and Capital Intensity has no effect on Tax Management. The results of this study for the moderating variable, namely Company Size, are able to moderate (strengthen) the negative influence of Leverage on Tax Management and Company Size is not able to moderate Capital Intensity on Tax Management.
PENGARUH MEKANISME TATA KELOLA PERUSAHAAN TERHADAP AUDIT REPORT LAG DENGAN VARIABEL MODERASI UKURAN PERUSAHAAN (EMITEN BASIC MATERIALS BURSA EFEK INDONESIA PERIODE 2021-2023) Nurmaulida, Amanda; Mukti, Aloysius Harry; Eprianto, Idel
SINERGI : Jurnal Riset Ilmiah Vol. 2 No. 2 (2025): SINERGI : Jurnal Riset Ilmiah, February 2025
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/sinergi.v2i2.946

Abstract

The study aims to test the size of the Board of Commissioners, the size of the Audit Committee, and the number of Audit Committee Meetings on Audit Report Lag with the moderating variable of company size. The study population is all Basic Materials Issuers on the Indonesia Stock Exchange for the 2021-2023 period. The sampling technique used is the purposive sampling method, and 63 issuer samples were obtained. The analysis methods used are descriptive statistical analysis, multiple linear regression analysis, hypothesis testing, and moderation regression analysis. The results of this study indicate that partially the size of the Board of Commissioners has a negative effect on Audit Report Lag, the size of the Audit Committee has a positive effect on Audit Report Lag, and the variable number of Audit Committee meetings has no effect on Audit Report Lag. The results of the study for the moderating variable, namely Company Size, are able to moderate (weaken) the negative effect of the Size of the Board of Commissioners on Audit Report Lag, and Company Size is unable to moderate the Size of the Audit Committee and the Number of Audit Committee Meetings.
Co-Authors Adha, Safitri Namira Adisti, Aprilia Zahra Adrian, Muhammad Rivki Amanda, Tiara Audia Butar, Dina Christin Butar Chahyani, Zahra Fauziah Christa, Fanesia Edward , Oswald Timothy Handayani, Nur Tiara Hariyanto, Oda I.B Hidayat, Muhammad Faiz Idel Eprianto Isnaini, Rachma Syahfitri Istianigsih, Istianigsih Istianingsih Istianingsih, Istianingsih Istianingsih Sastrodiharjo, Istianingsih Krisna Rendi Awalludin Lestari, Hanifah Lestari, Rahmawati Indah Maharani, Agatha Maidani, Maidani N, Cindy Anggita Nafila, Sevina Ghina Nurmaulida, Amanda Putri, Syafina Amira Putri, Syarafina Ramadhan, Bimo Yoeri Pasya Rattanakul, Pimchanok Rizantha, Aditya Muhammad Rafly Sabarini, Nur Endah Saputra, Septian Tri Sari, Eka Lala Sarman, Ayu Meita Septyana, Anggie Setiowati, Dani Pramesti Sianipar, Panata Bangar Hasioan Sujiati, Alya Ifayani Utama, Bryan Pramudya Wijayanti, Yulia Windiarti, Nabilah Putri Ziah, Sifa Ulfa