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All Journal BJRA (Bongaya Journal of Research in Accounting) International Journal of Economics Development Research (IJEDR) Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis Yayasan Cita Cendikiawan Al Khwarizmi Akuntansi'45 EKONOMIKA45 Economics, Business, Accounting & Society Review Insan Cita Bongaya Research Journal International Journal of Economics, Business and Innovation Research
Sardju, Fitriani
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Journal : Insan Cita Bongaya Research Journal

 1 
Kemampuan, Pengalaman, Independensi, dan Due Profesional Care Auditor pada Pelaksanaan Prosedur Audit Investigatif Sardju, Fitriani
Insan Cita Bongaya Research Journal Vol. 1 No. 3 (2022): Juni
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v1i3.33

Abstract

Abstract: This study aims to examine the effect of Auditor Ability, Auditor Experience, Auditor Independence, and Due Professional Care Auditor on the Effectiveness of the Implementation of Investigative Audit Procedures. The population in this study was the examiner who worked at the BPKP (Financial and Development Supervisory Agency) office in North Maluku and North Sulawesi Provinces. This study uses multiple linear regression models. The results of the study indicate that the auditor's ability has a positive effect on the effectiveness of conducting investigative audit procedures. The auditor's experience has a positive effect on the effectiveness of conducting investigative audit procedures. Auditor independence does not affect the effectiveness of investigative audit procedures. Due professional care auditor has a positive effect on the effectiveness of conducting investigative audit procedures. Keywords: auditor ability, auditor experience, auditor independence, due professional care auditor and effectiveness of audit investigative procedures
Pengaruh Profitabilitas, Leverage, Kepemilikan Institusional Dan Capital Intensity Terhadap Tax Avoidance Pada Perusahaan Manufaktur Di Bursa Efek Indonesia Sardju, Fitriani
Insan Cita Bongaya Research Journal Vol. 2 No. 1 (2022): Oktober
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v2i1.55

Abstract

This study aims to determine and analyze the Effect of Profitability, Leverage, Institutional Ownership and Capital Intensity on Tax Avoidance in manufacturing companies listed on the Indonesian stock exchange. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange in the 2016-2018 period. While the samples in this study were chosen based on the purposive sampling method. The data used in this study are secondary data sourced from the published financial statements of manufacturing companies listed on the Indonesia Stock Exchange. The analytical method used is multiple linear regression analysis using SPSS. The results of this study are as follows: (1) Profitability has no effect on tax avoidance. (2) Leverage has no effect on tax avoidance. (3) Institutional ownership has no effect on tax avoidance. (4) Capital Intensity affects tax avoidance. Keywords: Profitability, Leverage, Institutional Ownership, Capital Intensity, Tax Avoidance.
Pengaruh Profitability, Non-Debt Tax Shield, Growth Opportunity, Corporate Tax Rate Terhadap Capital Structure Pada Perusahaan Manufaktur Yang Terindeks BEI Periode 2018-2022 Andhika Perkasa F; Suwito; Sardju, Fitriani
Insan Cita Bongaya Research Journal Vol. 3 No. 1 (2023): Oktober
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v3i3.83

Abstract

This study aims to examine the effect of profitability, non-debt tax shield, growth opportunity, coprporate tax rate on capital structure. The population in this study are manufacturing companies listed on the Indonesian Stock Exchange (BEI). With 115 samples selected using purposive sampling techniques.This study uses multiple linear regression models. The results of the study indicate that Profitability has no effect on Capital Structure. Non-Debt Tax Shield has no effect on Capital Structure. Growth Opportunities have a positive effect on Capital Structure. Corporate Tax Rate has no effect on Capital Structure
Kemampuan, Pengalaman, Independensi, dan Due Profesional Care Auditor pada Pelaksanaan Prosedur Audit Investigatif Sardju, Fitriani
Insan Cita Bongaya Research Journal Vol. 1 No. 3 (2022): Juni
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v1i3.33

Abstract

Abstract: This study aims to examine the effect of Auditor Ability, Auditor Experience, Auditor Independence, and Due Professional Care Auditor on the Effectiveness of the Implementation of Investigative Audit Procedures. The population in this study was the examiner who worked at the BPKP (Financial and Development Supervisory Agency) office in North Maluku and North Sulawesi Provinces. This study uses multiple linear regression models. The results of the study indicate that the auditor's ability has a positive effect on the effectiveness of conducting investigative audit procedures. The auditor's experience has a positive effect on the effectiveness of conducting investigative audit procedures. Auditor independence does not affect the effectiveness of investigative audit procedures. Due professional care auditor has a positive effect on the effectiveness of conducting investigative audit procedures. Keywords: auditor ability, auditor experience, auditor independence, due professional care auditor and effectiveness of audit investigative procedures
Pengaruh Profitabilitas, Leverage, Kepemilikan Institusional Dan Capital Intensity Terhadap Tax Avoidance Pada Perusahaan Manufaktur Di Bursa Efek Indonesia Sardju, Fitriani
Insan Cita Bongaya Research Journal Vol. 2 No. 1 (2022): Oktober
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v2i1.55

Abstract

This study aims to determine and analyze the Effect of Profitability, Leverage, Institutional Ownership and Capital Intensity on Tax Avoidance in manufacturing companies listed on the Indonesian stock exchange. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange in the 2016-2018 period. While the samples in this study were chosen based on the purposive sampling method. The data used in this study are secondary data sourced from the published financial statements of manufacturing companies listed on the Indonesia Stock Exchange. The analytical method used is multiple linear regression analysis using SPSS. The results of this study are as follows: (1) Profitability has no effect on tax avoidance. (2) Leverage has no effect on tax avoidance. (3) Institutional ownership has no effect on tax avoidance. (4) Capital Intensity affects tax avoidance. Keywords: Profitability, Leverage, Institutional Ownership, Capital Intensity, Tax Avoidance.
Pengaruh Profitability, Non-Debt Tax Shield, Growth Opportunity, Corporate Tax Rate Terhadap Capital Structure Pada Perusahaan Manufaktur Yang Terindeks BEI Periode 2018-2022 Andhika Perkasa F; Suwito; Sardju, Fitriani
Insan Cita Bongaya Research Journal Vol. 3 No. 1 (2023): Oktober
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v3i3.83

Abstract

This study aims to examine the effect of profitability, non-debt tax shield, growth opportunity, coprporate tax rate on capital structure. The population in this study are manufacturing companies listed on the Indonesian Stock Exchange (BEI). With 115 samples selected using purposive sampling techniques.This study uses multiple linear regression models. The results of the study indicate that Profitability has no effect on Capital Structure. Non-Debt Tax Shield has no effect on Capital Structure. Growth Opportunities have a positive effect on Capital Structure. Corporate Tax Rate has no effect on Capital Structure
Co-Authors Aksan, Ismul Amin Dara Andhika Perkasa F Fahria Alting Fajriyanti, Nurul Iqbal M. Aris Ali Jama, Rizwan S. Nindah Ayu Letari Nurul Fajriyanti Rinto Sahdan Ruslee Nuh Sinen, Kasim Suwito SUWITO SUWITO Suwito Suwito Syahdan, Rinto Wa Ode Sindi Rahayu Yustiana Djaelani Zainuddin Zainuddin