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All Journal PROSIDING SEMINAR NASIONAL CENDEKIAWAN Jurnal Akuntansi SULUH: Jurnal Abdimas Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Media Riset Akuntansi Auditing & Informasi Dirkantara Indonesia
Muhammad Nuryatno
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Religion Arts Humanities Economics, Econometrics & Finance Education Library & Information Science Social Sciences Other

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Journal : Jurnal Akuntansi

 1 
faktor-faktor yang mempengaruhi audit delay pada perusahaan gopublic di indonesia mega panorama; muhammad nuryatno
Jurnal Akuntansi Vol 7 No 2 (2019): JURNAL AKUNTANSI VOL. 7 NO. 2 DESEMBER 2019
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (735.337 KB) | DOI: 10.26460/ja.v7i2.971

Abstract

The main objective of this study is to detect whether company size, profitability, company age, and solvency influence audit delay. Random effect model is used for this study. The sample companies involved in this study were obtained from surveys of public companies in the LQ-45 registered on the Indonesian stock exchange. The data covers a five-year period from 2013 to 2017. The results show that the age of the company has a significant influence on audit delay and profitability which has a significant influence on audit delay while the age of the company and solvency does not affect audit delay
Pengaruh ukuran perusahaan, leverage, dan profitabilitas pada tax avoidance pada perusahaan konstruksi bangunan yang terdaftar di BEI periode 2014-2017 andriessen limbong; muhammad nuryatno
Jurnal Akuntansi Vol 7 No 2 (2019): JURNAL AKUNTANSI VOL. 7 NO. 2 DESEMBER 2019
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (175.133 KB) | DOI: 10.26460/ja.v7i2.973

Abstract

The purpose of this research is to analyze the effect of firm size, leverage, and profitability to tax avoidance. The research population was construction companies listed in Indonesia Stock Exchange (IDX) in period of 2014-2017. Sampling method used was purposive sampling method with a sample of 8 companies during the observation period of 4 years in a row for a total of 32 samples. Analysis method of this research used multiple regression. The results showed that firm size and profitabiliti has no significant effect on tax avoidance, and leverage has a significant positive effect on tax avoidance.
Co-Authors Agneus Shintya andriessen limbong Anisah Z Amalia Aslih Abnuri Ayu Aulia Oktaviani Desy Sekar lestari Harahap, Cicely Delfina mega panorama Pakpahan, Arnolt K Rr Dyah Astarini Sistya Rachmawati Triyanto Yogi Ananditya Nagari Yulianti ,