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All Journal Journal The Winners Jurnal Akuntansi Multiparadigma AFEBI Accounting Review Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi JOURNAL OF APPLIED MANAGERIAL ACCOUNTING JPPM (Jurnal Pengabdian dan Pemberdayaan Masyarakat) Jurnal Bisnis dan Akuntansi Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming International Journal of Economics, Business and Accounting Research (IJEBAR) TRIDARMA: Pengabdian Kepada Masyarakat (PkM) Budimas : Jurnal Pengabdian Masyarakat Ilomata International Journal of Social Science Jurnal IPTEK Bagi Masyarakat Wiga : Jurnal Penelitian Ilmu Ekonomi Empowerment Society Empowerment: Jurnal Pengabdian Masyarakat
RAHMAWATI RAHMAWATI
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Journal : Jurnal Akuntansi Multiparadigma

 1 
DETERMINANT OF DOWNWARD AUDITOR SWITCHING Totok Budisantoso; Rahmawati Rahmawati; Bandi Bandi; Agung Nur Probohudono
Jurnal Akuntansi Multiparadigma Vol 8, No 3 (2017): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (497.958 KB) | DOI: 10.18202/jamal.2017.12.7065

Abstract

Abstrak: Determinan Pengalihan Auditor. Penelitian ini menguji faktor-faktor yang memengaruhi downward auditor switching di lima Negara ASEAN. Metode analisis yang digunakan adalah fixed effect logistic regression. Penelitian ini menemukan bahwa opinion shopping terjadi di ASEAN, terutama pada perusahaan yang mengalami kesulitan keuangan. Perusahaan dengan bisnis yang kompleks akan mempertahankan auditor Big Four untuk mengurangi kompleksitas dan biaya audit. Komite audit dan publik berperan sebagai penjaga kualitas auditor. Di sisi lain, pemegang saham gagal menjalankan peran sebagai penjaga kualitas audit. Ini mengindikasikan bahwa terdapat pengaruh kubu dalam pemegang saham.Abstract: Determinant of Downward Auditor Switching. This study examines the factors that influence downward auditor switching in five ASEAN countries. Fixed effect logistic regression was used as analytical method. This study found that opinion shopping occurred in ASEAN, especially in distress companies. Companies with complex businesses will retain the Big Four auditors to reduce complexity and audit costs. Audit and public committees serve as guardians of auditor quality. On the other hand, shareholders failed to maintain audit quality. It indicates that there is entrenchment effect in auditor switching.
MANFAAT LABA UNTUK MENAMBAH UTANG DAN MENGURANGI PAJAK Nur Endah Fajar Hidayah; Rahmawati Rahmawati
Jurnal Akuntansi Multiparadigma Vol 10, No 2 (2019): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/jamal.2019.08.10015

Abstract

Abstrak: Manfaat Laba untuk Menambah Utang dan Mengurangi Pajak. Penelitian ini bertujuan menemukan dampak serentak dan parsial pada likuiditas, struktur aset serta laba korporasi atas struktur modal. Regresi linear berganda digunakan sebagai metode terhadap 25 korporasi ritel sejak tahun 2011-2017. Hasil temuan mengindikasikan korporasi ritel cenderung memaksimalkan pemanfaatan pembiayaan internal dari pada laba ditahan. Laba ditahan digunakan untuk membiayai aktivitas operasional serta ekspansi bisnisnya sehingga tingkat utang mengalami penurunan. Namun laba korporasi tidak dimanfaatkan manajemen untuk menarik kreditur baru sehingga pembayaran pajak menjadi lebih tinggi. Oleh sebab itu, manajemen harus memanfaatkan laba untuk menambah utang korporasi sebagai pengurang biaya pajak. Abstract: The Benefits of Profit for Increasing Debt and Reducing Taxes. This study aims to find a simultaneous and partial impact on liquidity, asset structure, and profit on the capital structure. Multiple linear regression was used as a method for 25 retail corporations from 2011-2017. The findings indicate that corporations tend to maximize the utilization of internal financing from retained earnings. It is used to finance operational activities and business expansion so that the level of debt has decreased. However, the profit isn’t utilized by management to attract new creditors so that tax is higher. Therefore management must use the profit to increase corporate debt as a deduction from tax costs.
Co-Authors Agung Nur Probohudono ANIS WIJAYANTO Arifah, Siti Astrid Widayani Bambang Pujiasmanto Bandi, Bandi Charly Malinda Dewi Iswara Djamaluddin Subekti Djoko Suhardjanto Djoko Suharjanto Djuminah Djuminah Dwi Prasetyani Dwi Soegiarto, Dwi Dwi Wulandari Edi Kurniadi Edy Supriyono Edy Supriyono Endang Dwi Amperawati Endang Dwi Amperawati Erna Setiany Evi Gantyowati Fitri Susilowati Francisca Sestri Goestjahjanti Fransisca Sestri Goestjahjanti Hunik Sri Runing Sawitri JAKA WINARNA Khairudin Khairudin M Rudianto M. Rudianto Muthmainah Muthmainah Nung Harjanto Nung Harjanto Nur Endah Fajar Hidayah Pringgo Widyo Laksono Ratna Endah Santoso Ratna Wijayanti Daniar Paramitha Rispantyo Rispantyo Rita Noviani Rum Handayani Sarah Rum Handayani Setianingtyas Honggowati Setyaningtyas H Siti Arifah Siti Nurlaela Siti Nurlaela Siti Nurlela Siti Nurlela Sri Hartoko SRI MURNI Totok Budisantoso Totok Dewayanto Ubaidillah Ubaidillah Umatun Markhumah YACOB SUPARNO Yeni Agustina