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All Journal Quantitative Economics Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Akrab Juara : Jurnal Ilmu-ilmu Sosial Pareto : Jurnal Riset Manajemen dan Bisnis
Tetty Tiurma Uli Sipahutar
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Religion Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Economics, Econometrics & Finance Medicine & Pharmacology Social Sciences

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The Effect of Company Size, Profitability, Audit Opinion And Company Age on Audit Delay on Property and Real Estate Companies in BEI Pyes Mitra Laia; Risma Br. Purba; Tetty Tiurma Uli Sipahutar
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.3305

Abstract

This study aims to determine the effect of company size, profitability, audit opinion, and company age on audit delay in property and real estate companies listed on the Indonesia Stock Exchange in 2018-2020. This study uses secondary data that can be accessed through the Indonesia Stock Exchange website (www.idx.co.id) in the form of company financial statements. The data analysis technique used was descriptive statistical analysis, t test, F test, and multiple regression analysis using SPSS software (Statistical Package for the Social Science) version 25. The population of this study consisted of 65 companies in the Property & Real Estate sector and methods Sampling was done by purposive sampling method. With this method, a sample of 44 companies was obtained with an observation period of 3 years (2018-2020), so the number of samples for this study was 132 observations. Based on the results of the study, partially company size, profitability, audit opinion and company age have a negative effect on audit delay. The results of the study simultaneously show that the variables of firm size, profitability, audit opinion and firm age have no simultaneous effect on audit delay.
Audit Committee, Company Size, Leverage and Accounting Conservatism on Tax Avoidance Yola Christin Lubis; Nurul Ummayro; Tetty Tiurma Uli Sipahutar
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.3828

Abstract

This research aims to determine the effect of audit committee, firm size, leverage, and accounting conservatism on tax avoidance. This research uses a sample of the mining sector that is included in the 2017-2019 BEI list. This research uses a quantitative method, with a descriptive type of research. And using the data analysis procedure is multiple linear analysis. Company size proxy is measured by calculating the Natural Logarithm of Total Assets, Leverage through Total DER in the company, accounting conservatism with net income plus depreciation, minus operating cash flow, multiplied by 1, divided by total assets. Tax Avoidance as the dependent variable is measured using the effective tax rate (ETR). The research population was 58 companies and purposive sampling method was used in sampling. So the total number of samples is 47 industries. This research shows simultaneously that the audit committee, firm size, leverage, accounting conservatism do not simultaneously affect tax avoidance. Therefore, this study contributes to providing empirical evidence on the factors that influence tax avoidance in the mining sector.
Analysis of the Effect of Profitability, Liquidity, Solvency, Company Size, and Audit Opinion on Audit Report Lag on Manufacturing Companies Listed in Indonesia Stock Exchange Selfriatika Putri Kristiani S; Yeremia Siagian; Asry Pangaribuan; Tetty Tiurma Uli Sipahutar
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.3347

Abstract

The purpose of this study was to see if the variables of profitability, liquidity, solvency, company size, and audit opinion could be tested. From 2015-2019, manufakturing companies listed on the Indonesia Stock Exchange were used in this study. 167 companies were studied over 5 years, yielding 395 observation samples. The official website www.idx.co.id is used to collect data for this study. This study uses Multiple Linier Regresion with the SPSS type 22. According to findings of this Study, liquidity, and audit opinion have a significant impact on audit report lag, whereas profitability, solvency, and company size have no impact on audit report lag.
Co-Authors Ade Irma Yani Yani Asry Pangaribuan Benny Rojeston Marnaek Nainggolan Dertina Eftaria Munthe Dessy prasanti Dinda Wulan Sari Ema Saputri Br Tarigan Ester Zebua Ferra Andriyani Jenni Sihaloho Kristina Melimina Finowa’a Kwinta Monika Manurung Martonius Ndruru Natasia Andini Nurul Ummayro Pelita Br. Silaban Pyes Mitra Laia Riana Rantika Dwi Putri Br S.Kemb Risma Br. Purba Rizki Septiandre Isny Selfriatika Putri Kristiani S Selly Anjelina Triani Sylvana Sihombing Vitri Sari Naibaho Yeremia Siagian Yola Christin Lubis