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All Journal Jurnal Pemberdayaan Masyarakat Madani (JPMM) JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Akuntansi dan Keuangan Rahmatan Lil’alamin Journal of Community Services (RLA) PERDULI: Jurnal Pengabdian kepada Masyarakat Research Trend in Technology and Management Riset Ilmu Manajemen Bisnis dan Akuntansi Akuntansi: Jurnal Riset Ilmu Akuntansi Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Akuntansi, Perpajakan dan Auditing Akuntansi Pajak dan Kebijakan Ekonomi Digital PENG: Jurnal Ekonomi dan Manajemen Akuntansi dan Ekonomi Pajak: Perspektif Global Ekopedia: Jurnal Ilmiah Ekonomi Indonesia Economic Journal
Hera Khairunnisa
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Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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Pengaruh Profitabilitas, Solvabilitas, Likuiditas, Kompleksitas Operasi Perusahaan dan Ukuran Perusahaan Terhadap Audit Report Lag : Studi Empiris pada Perusahaan Sektor Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2022-2024 Nadya Salwa Nurohmah; Marsellisa Nindito; Hera Khairunnisa
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 4 No. 1 (2026): Februari : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v4i1.2482

Abstract

Delays in the submission of audited financial reports (audit report lag) remain a problem for public companies in Indonesia because they can reduce the relevance of information for investors and stalk holders. This study aims to analyze the effect of profitability, solvency, liquidity, operational complexity, and company size on audit report lag in property and real estate companies listed on the Indonesia stock exchange for the period 2022-2024. The research method used is quantitative with panel data regression analysis using Random Effect Model (REM). The results show that profitability and solvency have a negative effect on audit report lag, while company size have no effect. Simultaneously, all independent variables affect audit report lag. This study emphasizes the importance of financial performance and operational complexity in determining the timeliness of audited financial reporting.
Pengaruh Solvabilitas, Profitabilitas, Likuiditas, dan Biaya Operasional terhadap Book Tax Differences: Pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2022-2024 Badrus Agusandara; Tresno Eka Jaya; Hera Khairunnisa
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 3 No. 2 (2026): Mei: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v3i2.2209

Abstract

This study examines how solvency, profitability, liquidity, and operating costs are affected by book-tax differences (BTD) among property and real estate companies listed on the Indonesia Stock Exchange from 2022 to 2024. One key indicator of financial reporting transparency is BTD, which reflects the difference between accounting and taxable income. This is particularly relevant for the property sector, which contributes Rp185 trillion to national tax revenue. The results of the study, conducted using the Random Effects Model panel data regression method with 93 observations from 31 companies, show that solvency (DER) has a significant effect on BTD, while profitability (ROA) also has a significant effect, indicating that companies with high profits tend to engage in more aggressive tax planning practices and financial reporting strategies. On the other hand, liquidity and operating costs do not have a significant impact on corporate tax reporting behavior. 98% of the variation in BTD can be explained by the model.
Co-Authors Andi Almaira Ardiansyah Anggi Novia Fitriani Anisa Putri Isnaini Aulia Azzahra Badrus Agusandara Charlie Albert Lasuin CHOIRUL ANWAR Cindy Agustina Daffa Nur Arkan Destria Kurnianti Dwi Handarini Etty Gurendrawati Etty Gurendrawati, Etty Fadisa Talitha Sahda Fauziah Zamifa Hermania Putri Dwi Yulianty I Gusti Ketut Agung Ulupui Jessica Firda Aulia Karuniana Dianta Arfiando Sebayang Maharani, Adillah Marsellisa Nindito Marsofiyati Marsofiyati Masnita Sari Merdhania Khusumaningrum Mohd Hasimi Yaacob Muhammad Edo Suryawan Siregar MUHAMMAD YUSUF Mundhiharno Musyaffi, Ayatulloh Michael Nabila Eka Fitriani Nadya Salwa Nurohmah Naeda Shifa Silvia Nasution, Hafifah Nazzala Yunika Nurrizqi Nuramalia Hasanah Ratna Anggraini Rida Prihatni Saparuddin Mukhtar Shandy Aditya Shifa Aurillya Tania Angela Tresno Eka Jaya Wahono, Puji Zairin, Gentiga Muhammad Zakaria, Adam