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All Journal JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Jurnal Multidisiplin Sahombu ABDIMAS Iqtishadia
Akhsani, Novi
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Religion Arts Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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THE EFFECT OF AUDIT DELAY, AUDIT TENURE AND FINANCIAL DISTRESS ON AUDITOR SWITCHING: (Empirical Study of Food and Beverage Subsector Manufacturing Companies Listed on the Indonesia Stock Exchange 2017-2021) Loviera, Windy; Akhsani, Novi
JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 2 No. 4 (2023): AUGUST
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jhssb.v2i4.764

Abstract

In the realm of corporate governance and financial reporting, the relationship between companies and auditors plays a pivotal role. Auditors, as independent third parties, examine a company's financial records to ensure accurate reporting. Auditor switching, the act of a company changing its external auditor, is influenced by factors like audit delay (the time between year-end and audit report issuance), audit tenure (the duration of auditor-company engagement), and financial distress (companies facing financial difficulties). The Indonesia Stock Exchange (IDX) hosts a diverse array of Indonesian companies, including those in the Food and Beverage sector. This study aims to examine the impact of Audit Delay, Audit Tenure, and Financial Distress on Auditor switching in manufacturing companies listed on the Indonesia Stock Exchange during the 2017-2021 period. The study's target population consists of companies within the Food and Beverage sector that are listed on the IDX during the specified period. The sampling technique employed in this research is purposive sampling, resulting in a selection of 10 sample companies over a five-year period, thus providing a dataset of 50 observations. Data analysis employs logistical analysis. The study's findings reveal that, when considered individually, the Audit Delay variable does not significantly influence Auditor Switching. However, Audit Tenure does have an impact on auditor switching, while Financial Distress does not. When analyzed collectively, the variables Audit Delay, Audit Tenure, and Financial Distress demonstrate a significant combined influence on Auditor Switching.
Edukasi Tabungan Simpanan Pelajar (SIMPEL) bagi Siswa SMP Islam Al Azhar 25 Tangerang Selatan Irawati, Wiwit; Akhsani, Novi; Nurbaeti, Nurbaeti
ABDIMAS Iqtishadia Vol. 1 No. 1 (2023): ABDIMAS Iqtishadia
Publisher : Prodi Ekonomi Syariah Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/iqtis.v1i1.31736

Abstract

This Community Service is motivated by the lack of financial literacy in Al Azhar 25 Islamic Middle School which is still low. As one of the schools that has a number of students from various middle to upper socio-economic backgrounds, Al Azhar Middle School students have the competency to set aside some of their pocket money and save. Simpel is one of OJK's initiatives to expand access to finance for students as well as teach and familiarize them with managing money from an early age. This PKM is implemented with the aim of raising awareness and habits of saving so that it can help students manage their finances independently in the future. The method for implementing PKM uses the counseling method regarding Education about Student Savings Savings (SIMPEL) and the question and answer method afterwards. The result of this Community Service is the growing awareness of the importance of saving and the growing habit of managing finances wisely by Al Azhar 25 Islamic Middle School students.
Analysis of Factors Influencing Tax Avoidance in Energy Sector Companies Listed on the Indonesia Stock Exchange Setyawati, Wiwit; Akhsani, Novi; Nurbaeti, Nurbaeti
Jurnal Multidisiplin Sahombu Vol. 5 No. 5 (2025): Jurnal Multidisiplin Sahombu, July - August (2025)
Publisher : Sean Institute

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Abstract

Tax avoidance in the energy sector has become a pressing issue due to its substantial impact on state revenues and the public’s trust in the tax system. In Indonesia, this concern is heightened by the sector’s strategic role in the national economy and its frequent involvement in aggressive tax planning practices, which, while legal, often undermine the spirit of tax regulations. This study investigates the factors influencing tax avoidance practices in companies operating within the energy sector and listed on the Indonesia Stock Exchange. The research focuses on three independent variables: company risk, capital intensity, and sales growth. Employing a quantitative associative method, the study utilizes secondary data collected from annual financial reports and applies panel data regression analysis using statistical software. The sampling was conducted through a purposive approach to ensure relevance and data consistency. The findings reveal that, collectively, the three variables have a significant impact on tax avoidance. However, on an individual basis, company risk and sales growth do not show a significant effect, whereas capital intensity demonstrates a significant negative influence on tax avoidance behavior. These results suggest that investment in fixed assets plays a vital role in reducing tax burdens legally. This research provides empirical evidence supporting the relevance of financial structure in understanding corporate tax planning within a regulated environment.
Co-Authors Irawati, Wiwit Loviera, Windy Nurbaeti Nurbaeti Setyawati, Wiwit