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All Journal Journal of Business & Banking JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Ilmiah Raflesia Akuntansi ALEXANDRIA: Journal of Economics, Business, and Entrepreneurship Jurnal Manajemen, Akuntansi, Ekonomi Journal of Artificial Intelligence and Digital Business Kupna Akuntansi: Kumpulan Artikel Akuntansi Jurnal Indovisi
Limba, Franco Benony
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Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Social Sciences

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Tax Avoidance dan Faktor Pemicunya: Bukti Meta-Analitik dari Studi-Studi Empiris Dibah, Fara; Limba, Franco Benony
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.832

Abstract

This study aims to examine what dominant variables affect tax avoidance. There are also four (4) variables used in this study, namely variables, profitability, leverage, company size, and audit committee. The population in this study is journals contained in SINTA 2-4. The total sample used amounted to 50 journals for the period 2018-2022. The data analysis technique in this study is meta-analysis, and processed using JASP. The results of this study indicate that profitability, company size, and the audit committee do not affect tax avoidance, leverage affects tax avoidance. So that the variable that has a dominant effect is leverage, because leverage is the only variable that affects tax avoidance compared to the other three variables.
Pengaruh Profitabilitas dan Kompleksitas Operasi Perusahaan Terhadap Audit Delay: Studi Pada Perusahaan Pertambangan Terdaftar di Bursa Efek Indonesia Peiode 2017-2021 Pattinaja, Elna Marsye; Limba, Franco Benony; Wali, Lisna
ALEXANDRIA (Journal of Economics, Business, & Entrepreneurship) Vol. 5 No. 1 (2024): April
Publisher : Postgraduate, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/alexandria.v5i1.572

Abstract

This research is used to determine the effect of profitability and complexity of company operations on audit delay with company size as a moderating variable. This study-based quantitative research on mining companies aims to determine whether these factors have an effect on audit delay. The population in this study are mining companies listed on the Indonesia Stock Exchange (IDX).The sample used was purposive sampling, there were 49 mining companies listed on the Indonesia Stock Exchange (IDX), the authors used 10 companies that match the sample criteria in this study. The analysis used in this study includes descriptive statistical analysis, classic assumption test, hypothesis testing using regression analysis of the difference in absolute value.The results of this study indicate that profitability has a negative effect on audit delay, the complexity of the company's operations has no effect on audit delay. Firm size is unable to moderate the relationship between profitability and audit delay and firm size is unable to moderate the complexity of the firm's operations on audit delay.
Pengaruh fraud pentagon dalam mendeteksi kecurangan pelaporan keuangan Tuny, Fitria; Limba, Franco Benony
Jurnal Indovisi Vol. 7 No. 2 (2025): Jurnal Indovisi
Publisher : Indonesian Indovisi Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32698/19071308

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Financial Target, efektifitas pengawasan, Auditor Change, Director Change, frequent number of CEO’s picture terhadap fraudulent financial reporting pada perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021-2023. Penelitin ini menggunakan metode kuantitatif, jenis data sekunder dengan menggunakan software SPSS 25 untuk melakukan uji hipotesis penelitian, yang diporoleh dari laporan tahunan perusahaan perbankan yang tercatat di Bursa Efek Indonesia (BEI) periode 2021-2023. Jumlah sampel yang digunakan adalah 90 sampel dari 30 perusahaan yang dipilih melalui teknik purposive sampling. Analisis data yang digunakan dalam penelitian ini adalah statistik deskriptif dan analisis regresi logistik. Hasil penelitian ini menunjukkan bahwa Financial Target, efektifitas pengawasan,berpenagruh terhadap fraudulent financila reportinhg. sedangkan Auditor Change, Director Change, frequent number of CEO’s picture tidak mempengaruhi terhadap fraudulent financial reporting.
Co-Authors Achmad, Alda Puspita Anakotta, Fanny Monica Aprilla, Dwi Intan Atarwaman, Rita CHRISTINA SOSOSUTIKSNO Dibah, Fara Engko, Cecilia Hasan, Meilia Hetharie, Chelsea Jefry Gasperz Latuamury, Jabida Masjunadi, Masjunadi Pattinaja, Elna Marsye Rijoly, Jacobus Cliff Diky Sapulette, Shella Gilby Talabessy, Loudrik Tarangi, Margreath I Tuny, Fitria Usmany, Alfrin Ernest Marthin Wali, Lisna